What standards should be used when writing off fuel and lubricants? Accounting for fuel and lubricants standards

Fuel consumption rate is a value that reflects the average need for gasoline, gas or diesel fuel for various types of vehicles for a specific kilometer (usually based on liters of fuel per 100 km of travel).

This value is relevant for companies that have several company cars. Company cars are all vehicles that are on the company’s balance sheet and are used by it for work.

In order to provide transport for a company, it must be provided with gasoline. Providing fuel for company vehicles is the responsibility of the company and is reflected in the accounting and financial statements.

Fuel consumption standards for a specific vehicle allow you to keep track of gasoline costs, control the drain or overconsumption of fuel, and also write it off from the company’s accounts in accordance with the laws Russian Federation.

Why else are these indicators needed:

• for reporting;
• in order to determine the cost of a specific transportation and the cost of all transportation performed by official transport during a certain period of time;
• Based on these norms, taxation of enterprises is carried out;
• This is assistance in making payments to employees who use vehicles for business purposes.

In the “material expenses” column, the accountant must enter only the amount of fuel that is within the limit established by the law of the Russian Federation. If more fuel is consumed than normal, the accountant must enter the excess amount in the accounting column called “.”

Norms for calculating the need for fuel and lubricants ( flammable lubricants) depend on the type of transport, the age of the machine and the conditions in which it operates.

The latest amendments to these standards were made back in 2015. For 2020, enterprises that have a vehicle fleet can calculate fuel consumption independently, or taking into account the requirements of the Ministry of Transport of the Russian Federation.

The thing is that for 2019 it was indicated that the standards established by the Ministry of Transport of the Russian Federation are not mandatory, but only recommended. Therefore, an enterprise accountant can decide for himself how best to calculate fuel consumption.

This table is an abbreviated version. You can find a complete list of car brands in the fuel consumption standards for 2019, approved by the Ministry of Transport of the Russian Federation.

In order to find out the standard fuel consumption values ​​for a specific car, you need to know the type of transport (passenger car, truck, tractor or special purpose). After this, you need to open the desired table and find the exact make of the car (gasoline consumption rates for a specific car have already been calculated for you).

If for a car due to its performance characteristics You can apply an increasing premium; it is added to the consumption rate of gasoline/gas/diesel.

How is fuel consumption calculated in 2020?

Fuel consumption for an enterprise can be calculated independently, but when checking by inspection bodies, it is best to say that the enterprise takes into account the recommendations of the Ministry of Transport of the Russian Federation, but wants to independently calculate this indicator due to the specifics of vehicles.

Thus, we find out how much gasoline a car needs to travel 100 km.

It is necessary to remember that this value may differ slightly in winter and summer time, as well as in cases where the car is driven in mountainous areas or on good roads.

Example: a driver drove 3350 km from point A to point B. During the journey he burned 700 liters of gasoline.

In order to find out how much gasoline he needs for 100 km of travel, you need to do the following: 700 / 3350 * 100 = 20.9 liters.

It should be noted that for a more accurate calculation of gasoline consumption, another, more complex formula is used:

Explanation: in this formula, the fuel standard is indicated for the KAMAZ vehicle brand; for other brands of vehicles, this formula can also be used, taking as a basis the indicators for a specific brand vehicle.

To be sure, you can compare the figure you got with the figure given in the fuel consumption standards.

The procedure for writing off gasoline in 2020

Cases of application of increasing premiums

In some cases, to account for fuel use, not standard standards are used, but increased surcharges.

Specific cases in which increased premiums are used:

1. Winter season. IN winter time a year, a car uses more fuel, so the standards for calculating it increase from 5 to 20%.
   Each region of the Russian Federation has its own premium percentage and a certain duration of its validity (all this can be found in the prescribed standards).
2. Operating the machine in mountainous areas: the surcharge ranges from 5 to 20% (depending on the position of the terrain relative to sea level).
3. Features of city roads: the premium ranges from 5 to 25% (depending on the number of residents living in a particular city of the Russian Federation).
4. For urban transport, the surcharge also ranges from 5 to 25%.

In addition, the more years the car is in operation, the larger the surcharge is applied to calculate the fuel consumption rate. So, if the car’s mileage is more than a thousand km, and the life of the car is more than five years, the fuel consumption rate can be increased by 5%.

The fuel consumption rate is a value that is necessary for many enterprises, because almost every second enterprise has a company vehicle on its account.

Learn about the calculation of fuel consumption and the formula for the cost of fuel for a trip from the video.

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The Ministry of Transport of the Russian Federation has approved fuel consumption standards for 2019. The article contains a table of standards for types of transport and a calculator that will calculate fuel consumption standards for a specific car brand.

New standards for the write-off of fuel and lubricants of the Ministry of Transport of the Russian Federation for 2020 in this article - Norms for writing off fuel and lubricants in 2020 in the Russian Federation: online calculator

By Order No. NA-51-r dated 04/06/2018. The Ministry of Transport of the Russian Federation has expanded the list of cars for which there are now norms for gasoline costs. The new list included Lada Granta, Priora, Vesta and UAZ-Patriot, etc. Check with the new limits so that inspectors have no complaints about the validity of fuel and lubricant costs. New domestic models have appeared in the table passenger cars, buses, trucks and vans, for which previously there was no limit on fuel costs.

Why use fuel consumption standards?

Expenses for the purpose of accounting for the tax base for income tax must be justified. The Tax Code does not oblige rationing of expenses for fuels and lubricants, and according to the Ministry of Finance, this is also not required (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875). But Federal Tax Service officials demand not only to normalize such expenses, but also to adhere to the fuel consumption standards for 2019 of the Ministry of Transport of the Russian Federation.

In these circumstances, the organization has three options:

1. Write off expenses based on actual data. In this case, you need to be prepared to defend your point of view in court,
2. Account for expenses according to independently developed standards,
3. Write off expenses according to the limits approved by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r as amended by Order of the Ministry of Transport of Russia dated April 6, 2018 No. NA-51-r. This is the simplest and safest option, so it is better to use it.

The tax authorities will deduct gas costs if you can't justify them. For example, when you write off fuel in excess of the standards that you yourself have set. Many people use data from the Ministry of Transport, but these may also be their own standards. To avoid losing costs, justify the excess. It is possible at any time of the year, including summer. Eat

For each vehicle, fuel consumption limits are set individually, taking into account the following factors:

• Car model,
• Vehicle mileage,
• Basic fuel consumption, approved by the Ministry of Transport,
• Increasing coefficients.

Calculate gasoline consumption standards for passenger cars for 2019 using the formula:

The Ministry of Transport of the Russian Federation has established basic standards for fuels and lubricants for each brand of transport, and the final enterprise calculates them independently, taking into account increasing factors.

Calculator for calculating fuel and lubricants standards in 2019

You can view the new fuel consumption standards using our calculator. Enter the manufacturer and model of the car and it will give you the standard.

Surcharges and coefficients to fuel consumption standards

The order of the Ministry of Transport defines a number of surcharges and coefficients that increase fuel consumption limits depending on road, climatic and other operating conditions of transport.

Winter surcharges for fuel consumption in 2019. Winter surcharges are applied in the cold season, because fuel consumption for warming up and operating the car in winter increases. Premiums are set separately for each climatic region:

• Central,
• Northwestern,
• North Caucasian,
• Privolzhsky,
• Ural,
• Siberian,
• Far Eastern.

For each district the following is established:

• Duration of application of the surcharge,
• Maximum size winter allowance.

Example

In the Altai Territory, a winter supplement can be applied for 5.5 months from November 1 to April 15. The maximum winter allowance in this region is 15%.

Early or abnormally long winters sometimes occur. Then negative temperatures may set in earlier or continue later than the recommended dates. The Ministry of Transport allows enterprises to independently determine the start and end dates for the application of winter surcharges, focusing on the threshold value of the average daily air temperature of minus 5 degrees Celsius.

Surcharges for heating the car interior in 2019. In addition to winter allowances, which take into account increased consumption fuel for warming up the engine, there are surcharges for heating the vehicle interior. They are used if the cabin is heated by an additionally installed heater.

The period for applying the surcharge is determined by transport enterprises independently, focusing on the threshold value of the average daily air temperature plus 5 degrees Celsius.

If the Ministry of Transport has not established the surcharge value for a specific brand of vehicle or heater, then the company determines the limits independently according to the manufacturer’s data.

Other surcharges and coefficients to fuel consumption standards. By order of the Ministry of Transport, several more coefficients have been established that increase fuel consumption standards when the machine is operating in various conditions.

See in the table how fuel consumption increases if the machine operates in mountainous areas:

In cities, fuel consumption is affected by street layout, building density, road condition and other conditions that directly depend on population size. Depending on this indicator, fuel consumption rates can be increased up to 35%:

Fuel consumption rates increase with vehicle age:

Look in the table to see what other vehicle operating conditions will allow you to increase fuel consumption:

Vehicle operating conditions	Increase in fuel standards
Working with constant stops
Transporting large or dangerous cargo at medium speed
Transporting large or dangerous cargo at speeds over 40 km/h or less than 20 km/h
Movement in a column
Towing another car
Driving lessons on roads
Training riding on a special area
Vehicle with full or partial load
Forced downtime with the engine running

Note!

Surcharges to fuel consumption standards need to be added, not multiplied!

What documents confirm compliance with fuel consumption standards?

You can justify fuel costs with the following documents:

1. Order on approval of fuel consumption standards,

1. The waybill you need

1. Fuel consumption report,

1. The act of writing off material assets.

Norms for write-off of fuel and lubricants in 2019 in the Russian Federation by type of transport

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Operation of vehicles on the roads common use(I, II and III categories) in mountainous areas, including cities, towns and suburban areas, at an altitude above sea level:

from 300 to 800 m - up to 5% (lower mountains);

from 801 to 2000 m - up to 10% (mid-mountain);

from 2001 to 3000 m - up to 15% (highlands);

over 3000 m - up to 20% (highlands).

Operation of vehicles on public roads of categories I, II and III with a complex layout (outside cities and suburban areas), where on average there are more than five curves (turns) with a radius of less than 40 m per 1 km of road (or per 100 km of road - about 500) - up to 10%, on public roads of categories IV and V - up to 30%.

When vehicles operate in populated areas with population:

over 5 million people - up to 35%;

(see text in the previous edition)

from 1 to 5 million people - up to 25%;

(see text in the previous edition)

from 250 thousand to 1 million people - up to 15%;

(see text in the previous edition)

from 100 to 250 thousand people - up to 10%;

(see text in the previous edition)

up to 100 thousand people (if there are controlled intersections, traffic lights or other signs traffic) - up to 5%.

(see text in the previous edition)

Operation of vehicles requiring frequent technological stops associated with loading and unloading, boarding and disembarking passengers, including route taxis, buses, cargo-passenger and small-class trucks, pickup trucks, station wagons, etc., including transportation of products and small cargo, servicing mailboxes, cash collection, servicing pensioners, disabled people, sick people, etc. (if there is an average of more than one stop per 1 km of travel; stops at traffic lights, intersections and crossings are not taken into account) - up to 10%.

When driving vehicles with reduced average speed movement (with transportation of non-standard, large, heavy, dangerous goods, cargo in glass and other similar cargo, when moving in convoys when the vehicle is accompanied by cover vehicles) in the range of 20 - 40 km/h - up to 15%, the same with an average speed below 20 km/h - up to 35%.

(see text in the previous edition)

When running in new cars and those that have left the overhaul(mileage is determined by the equipment manufacturer) - up to 10%.

In the case of centralized transportation of cars under their own power in a single state or in a convoy - up to 10%; when driving and towing vehicles in a paired state - up to 15%; when hauling and towing in a assembled state - up to 20%.

For cars that have been in operation for more than five years or with a total mileage of more than 100 thousand km - up to 5%; more than eight years or with a total mileage of more than 150 thousand km - up to 10%.

(see text in the previous edition)

When working trucks, vans, cargo taxis, etc. excluding transport work - up to 10%.

(see text in the previous edition)

When cars operate as technological transport, including work inside an enterprise, up to 20%.

(see text in the previous edition)

When working special vehicles(patrol vehicles, film crews, firefighters, ambulances, photo and video recording vehicles, repair vehicles, aerial platforms, forklifts, etc.) performing the transport process during maneuvering, at reduced speeds, with frequent stops, movement in reverse and so on. - up to 20%.

(see text in the previous edition)

When working in quarries (except for special quarry vehicles), when moving across the field, when hauling timber, etc. on horizontal sections of roads of IV and V categories: for vehicles in running order without cargo - up to 20%, for vehicles with a full or partial vehicle load - up to 40%.

(see text in the previous edition)

When working in extreme climatic and severe road conditions during seasonal thaw, snow or sand drifts, heavy snowfall and ice, floods, forest fires and other natural disasters for roads of I, II and III categories - up to 35%, for roads of IV and V categories - up to 50%.

(see text in the previous edition)

During training driving on public roads - up to 20%; during training driving on specially designated training areas, when maneuvering at low speeds, with frequent stops and reversing - up to 40%.

When using the climate control setting (regardless of the time of year) when the car is moving - up to 7%.

(see text in the previous edition)

When using the air conditioner while driving the car - up to 7% (the use of this coefficient together with the winter surcharge depending on the climatic regions is not allowed).

(see text in the previous edition)

Fuel consumption standards for operation additional equipment refrigerators, buses, special and specialized vehicles are determined by scientific organizations involved in the development of such standards, manufacturers of additional equipment or vehicles (standardized in l/hour).

(see text in the previous edition)

When using an air conditioner in a parking lot, the standard fuel consumption is set based on one hour of inactivity with the engine running, the same in the parking lot when using the climate control installation (regardless of the time of year) for one hour of inactivity with the engine running - up to 10% of the base norms.

When vehicles are idle for loading or unloading at points where, due to safety conditions or other current rules It is prohibited to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime of the vehicle with the engine turned on - up to 10% of the base rate for one hour of inactivity.

During the winter or cold (with an average daily temperature below +5 °C) time of year, in parking lots when it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots while waiting for passengers (including for medical vehicles and during transportation children) standard fuel consumption is established based on one hour of parking (idle) with the engine running - up to 10% of the basic norm.

Allowed on the basis of a decision of a legal entity or individual entrepreneur operating the automatic telephone exchange:

(see text in the previous edition)

For intra-garage travel and technical needs of motor transport enterprises ( technical inspections, adjustment work, running-in of engine parts and other vehicle components after repair, etc.) increase standard fuel consumption to 1% of the total amount consumed by a given enterprise (with justification and taking into account the actual number of vehicles used for these works);

When an organization owns and controls one or more company cars on its balance sheet, it is constantly faced with the task of purchasing fuel, justifying its use and writing it off as expenses.

Current tax rules allow you to reduce the income tax base due to this write-off, but only if they are correctly justified in the relevant reporting documentation.

Therefore, it is extremely important to correctly keep records of spent fuels and lubricants and comply with the write-off standards established by the Ministry of Transport of the Russian Federation.

Let's consider what standards for fuels and lubricants are relevant today, how they depend on the season, as well as the nuances that may arise when justifying their write-off in ambiguous cases. We will show with an example how to correctly calculate the standard calculation of write-off of fuel and lubricants.

The concept of fuel and lubricants standards

Fuel consumption on company vehicles cannot occur uncontrollably and irregularly, otherwise overexpenditures and possibly even waste cannot be avoided. To control and account for the amount of fuel and lubricants, the concept fuel consumption standards– an economically justified indicator reflecting the average need for fuel (gasoline, gas, diesel fuel) for various types of official vehicles for a certain mileage.

The generally accepted and most convenient method is to calculate fuel consumption per 100 km.

Who sets the standards for fuels and lubricants?

The Ministry of Transport of the Russian Federation gives recommendations on fuel rationing. However, they have remained unchanged since 2015 (the latest order of the Ministry of Transport of the Russian Federation regarding fuel standards No. AM-23-r is dated July 14, 2015), which does not fully reflect the current situation today.

The Ministry of Finance of the Russian Federation made an official clarification on this matter: in Letter No. 03-03-06/1/48789 dated August 19, 2016, it is stated that following the standards established by the Ministry of Transport is a right, not an obligation, of an entrepreneur. Tax authorities does not have the right to insist on compliance with these particular indicators when writing off fuel and lubricants.

Fuel consumption and write-off standards in force for each specific company must be adopted, approved and recorded in internal documentation.

NOTE! For trucking companies, unlike others legal entities and entrepreneurs, accounting for fuel costs according to the recommendations of the Ministry of Transport is mandatory.

Accounting for fuel and lubricants standards

When drawing up a balance sheet, the accountant enters the fuel consumption indicator for write-off:

• in the column “Material expenses”, if the quantity fits into the standards established by the enterprise;
• partially - in the column “Non-operating expenses”, if the spent fuel and lubricants exceed the limits (the amount that exceeds the norm is entered in this column).

For this purpose, account 10 “Fixed Assets” with the corresponding subaccounts is used.

The supporting document on the basis of which the calculation of actually consumed fuel is made is waybill, the form of which the enterprise is allowed to develop independently, as well as coupons, checks, certificates, etc., confirming the purchase of fuel at a certain price.

Why do we need indicators of fuel and lubricants standards?

The goals of accounting for fuel standards are quite obvious:

• control of the organization’s expenses on fuel for vehicles;
• prevention of overconsumption, drainage, etc.;
• maintaining relevant records;
• clarification of transportation costs;
• reduction of the tax base;
• basis for settlements with employees using personal vehicles for business purposes.

What does the value of the fuel and lubricants indicator depend on?

• mode of transport ( passenger car, truck, truck, special purpose vehicle, etc.);
• specific car brand;
• its mileage;
• the period during which the car is in operation;
• basic fuel consumption;
• some established coefficients - seasonal, territorial, road, load-lifting, etc.

What does the Ministry of Transport say?

The document-order of the Ministry of Transport establishing recommended standards is methodological in nature. It provides basic indicators of gas, diesel, and gasoline consumption for specific brands of vehicles, also differentiated by class and model. Using these tables you can conveniently keep fuel records.

Below are fuel standards for the most common representatives of the company fleet. A complete list of all provided by the Ministry of Transport of Russia vehicles(about 800 marks) with the corresponding standards for fuel and lubricants costs can be downloaded from the link below.

FILES

Seasonal nuances for fuels and lubricants

It is well known that fuel consumption in winter and summer is significantly different. For the cold season, there is a special surcharge according to fuel and lubricants standards, valid in the range from 2 to 20%, depending on the region of the Russian Federation. The document proposed for use by the Ministry of Transport of the Russian Federation regulates this issue in Appendix No. 2.

Self-calculated fuel consumption

Despite the fact that the organization has the right to use the standards of the Ministry of Transport, which sometimes turns out to be preferable, since it is recommended by tax authorities, you can make your own calculations based on the fuel and lubricants standards established by internal regulations.

Simplified version involves finding the quotient of the amount of fuel consumed and the kilometers traveled (to establish percentage the number is multiplied by 100). The result will be an indicator in the “usual” form, reflecting the required amount of fuel and lubricants for 100 km of track. this car. Then, if necessary, you can apply the appropriate coefficients to it.

More complex formula, used to calculate this indicator, takes into account the specific brand of car and the fuel standard established for it (from the table of the Ministry of Transport or internal regulations of the organization itself). The amount of cargo or passengers on board the vehicle, the driving mode, and some other errors (winter coefficient, correction for road type, etc.) are also taken into account.

N cons. = 0.01 x N preset x (1 + x K x 0.01)

• N cons.– calculated fuel consumption rate for write-off (measured in liters);
• N preset– the standard provided for in the documents of the organization or by the Order of the Ministry of Transport of the Russian Federation;
• S– mileage traveled by this vehicle;
• TO– coefficient taken into account when taking into account various corrections.

Example of a specific calculation

A company car belonging to Volta LLC, a Toyota Corolla with an engine capacity of 1.6 liters, made the trip noted in waybill distance of 650 km. At the same time, he spent 62 liters of gasoline. There was no cargo on board (documents were delivered). The trip was made in winter; the winter surcharge established by Volta LLC is 5%. The company uses indicators from the table of the Ministry of Transport of the Russian Federation for calculations.

Let's calculate fuel consumption for write-off. According to the Order of the Ministry of Transport, the fuel consumption rate for a car of this brand traveling without a load is 9 liters per 100 km. We take the winter coefficient as 5. This trip on a car of this brand does not provide for any other surcharges under the given conditions. Let's calculate using the formula: 0.01 x 9 x 650 (1 + 5 x 0.01) = 0.09 x 650 x 1.05 = 61.4 liters.

As you can see, the driver of a company car practically did not exceed the gasoline consumption required by the standard.

Surcharges to fuel consumption standards.

1. Methodological recommendations “Consumption rates of fuels and lubricants for road transport", approved by order of the Ministry of Transport of the Russian Federation No. AM-23-r dated March 14, 2008, provide for an increase or decrease in fuel consumption standards depending on the operating conditions of vehicles.

2. Accounting for road transport, climatic and other operational factors that change fuel consumption rates is carried out using correctional coefficients (surcharges), regulated in the form of percentage increases or decreases in the initial value of the norm (their values ​​are established by order or order of the management of the enterprise operating the vehicle, or the local administration).

3. Fuel consumption rates can be reduced when working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (altitude up to 300 meters above sea level) - up to 15%. (one case of decline).

4. In the case when vehicles are operated in a suburban area outside the city boundaries, correction (urban) coefficients are not applied.

5. If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is established taking into account the sum or difference of these surcharges.

6. Consumption rates increase under the following conditions:

a) operation of vehicles in the winter season depending on the climatic regions of the country - from 5 to 20% inclusive. The procedure for application, values ​​and validity periods of winter allowances are presented in Appendix 2 of the above methodological recommendations.

Example: the validity period of winter allowances in one of the regions of Russia is 5 months. The administration of a region, city, district, settlement, by its order, can establish the validity period of allowances for the months of the winter period at a single maximum value (for example, 10% for November, December, January, February, March) or differentiated for each month. If there is no order from the administration, then the enterprise (organization) by its order establishes winter allowances independently.

b) operation of vehicles on public roads of I, II and III categories (roads with improved surface ) in mountainous areas, including cities, towns and suburban areas, at altitude above sea level:

– from 300 to 800 meters – up to 5% (lower mountains);

– from 801 to 2000 meters – up to 10% (mid-mountain);

– from 2001 to 3000 meters – up to 15% (high mountains);

– over 3000 meters – up to 20% (high mountains).

c) the operation of vehicles on public roads (I, II and III categories) with a complex layout, outside cities and suburban areas, where on average there are more than five curves with a radius of less than 40 m per 1 km of track (or about 500 turns per 100 km of track) - up to 10%, on public roads of categories IV and V - up to 30%.

Category IV includes roads with a hard surface made of cobblestones and gravel, category V includes profiled roads that do not have a hard surface (running on natural soil).

d) the operation of motor transport in cities with the population:

– over 5 million people – up to 35%;

– from 1.0 to 5.0 million people – up to 25%;

– from 250 thousand to 1.0 million people – up to 15%;

– from 100 to 250 thousand people – up to 10%;

– up to 100 thousand people – in cities, towns and other large populated areas (if there are controlled intersections, traffic lights or other traffic signs) – up to 5%.

e) operation of vehicles during frequent technological stops related to the loading and unloading, boarding and disembarking of passengers, including minibuses - buses, cargo-passenger and small-class trucks, pickup trucks, station wagons, including transportation of products and small cargo, servicing mailboxes, cash collection , services for pensioners, disabled people, sick people, etc. (provided on average there is more than one stop per kilometer of travel, while stops at traffic lights, intersections, and crossings are not taken into account) - up to 10%;

e) transportation of non-standard, large, heavy, dangerous cargo, cargo in glass, etc., moving in convoys and accompanied, and other similar cases with a reduced vehicle speed of 20-40 km/h - up to 15%, with a reduced average speed below 20 km /hour – up to 35%;

g) when running in new cars and those that have undergone major repairs (mileage is determined by the manufacturer of the equipment) - up to 10%; At centralized transportation vehicles under their own power, singly or in a convoy – up to 10%; when hauling - towing vehicles in a coupled state - up to 15%, when hauling - towing in a tunable state - up to 20%;

h) for vehicles in use more than 5 years with a total mileage of more than 100 thousand km - up to 5%, more than 8 years or with a total mileage of more than 150 thousand km - up to 10%;

i) when operating trucks, vans, cargo taxis and so on. excluding transport work - up to 10%;

j) when operating cars as technological transport, including work within the enterprise - up to 20%

k) when operating special vehicles(patrol, filming, repair, aerial platforms, forklifts, etc.) performing the transport process when maneuvering at low speeds, with frequent stops, reversing, etc. – up to 20%;

m) when working in quarries, when moving across the field, when removing timber, etc. on horizontal sections of roads of categories IV and V:

– for vehicles in running order (without cargo) – up to 20%;

– for vehicles with a full or partial vehicle load – up to 40%;

m) when working in extreme climatic conditions and severe road conditions during seasonal thaw, snow or sand drifts, heavy snowfall and ice, floods and other natural disasters for roads of I, II and III categories - up to 35%, for roads of IV and V categories - up to 50%;

o) during training driving on public roads – up to 20%. When driving for training on specially designated training areas, when maneuvering at low speeds, with frequent stops and reversing – up to 40%;

o) when using the “climate control” setting (regardless of the time of year) when the car is moving - up to 7%;

p) when using air conditioning while driving - up to 7% (the use of this coefficient together with a winter surcharge depending on climatic regions is not allowed);

c) when using air conditioning in a parking lot, standard fuel consumption is set based on one hour of inactivity with the engine running, the same in a parking lot when using the climate control system (regardless of the time of year) for one hour of inactivity with the engine running - up to 10% of the base norm;

r) when vehicles are idle during loading or unloading at points where, according to safety conditions or other applicable rules, it is prohibited to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime of the vehicle with the engine running - up to 10% of the base rate for one hour of downtime;

y) in winter or cold(with an average daily temperature below +5°C) the time of year in parking lots when it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots waiting for passengers (including for medical vehicles and when transporting children), is established Standard fuel consumption per one hour of parking (idle) with the engine running is up to 10% of the base rate.

7. Examples of application of correction factors The fuel consumption standards are given in Appendix No. 5 of the 2008 guidelines “Consumption standards for fuels and lubricants in road transport.”

8. In the conditions of a particular enterprise, an order (instruction) is issued on the values ​​of the applied correction factors.

8.1. Winter bonuses: November - 7%, December, January, February, March -10% (by order of the authorities or by order of the enterprise);

8.2. Traffic in the city (400 thousand people) - 15%, traffic in the city (1.3 million people) - 25%, traffic in cities up to 100 thousand people. – 5% (indicating cities);

8.3. Traffic outside the city (route - length of the suburban area - decrease 8%);

8.4. For specific brands of cars by license plate – 5 or 10% depending on their age;

8.5. When working without taking into account the weight of the transported cargo - 10%.

Note. If there are one-time cases of application of other surcharges (correction factors), then the person responsible for the use of the car makes a corresponding entry in the “Special notes” column.