Lawn Mower Write-off Norm

Fuel consumption rates for gas mowers, brush cutters and delimbers according to the decree of the Ministry of Transport and Communications of the Republic of Belarus No. 27 dated May 7, 2012

Husqvarna 327P5 Cutter

Lawnmower Al-ko 520BR

mowing grass

Briggs & Stratton (3.7)

Lawnmower Alpina 52LSK;

mowing grass

Briggs & Stratton (3.7)

Lawnmower Alpina Pro 50ASHK;

mowing grass

Honda GCV160 (4.0)

Lawnmower BCS 615S max;

mowing grass

Lawn Mower Castelgarden CA 484;

mowing grass

Honda GCV-135 (3.3)

Lawn Mower Collector 46S;

mowing grass

Lawn Mower Efco AR-53PBX;

mowing grass

Lawn Mower Efco AR-53TBX;

mowing grass

Lawn Mower Efco LR48P;

mowing grass

Briggs & Stratton (2.6)

Lawnmower Honda HRG 536C5 SDEA;

mowing grass

Honda GCV-160 (4.1)

Lawnmower Honda HRS 536 SDEA;

mowing grass

Honda GCV-160 (4.1)

Lawnmower Husqvarna CTH 150 Twin;

Kawasaki FH 430V (11.2)

Lawnmower Husqvarna R53;

mowing grass

Lawn Mower Meccanica Benassi F213;

mowing grass

Lawn Mower Partner P350KD;

mowing grass

Briggs & Stratton (2.4)

Lawn Mower Partner P53-550CM;

mowing grass

Briggs & Stratton (2.1)

Lawnmower Partner P53-625DE;

mowing grass

Briggs & Stratton (2.4)

Lawn Mower Viking MT 5097.0G;

mowing grass

Briggs & Stratton (13.5)

Lawn Mower Viking MT 6127ZL;

mowing grass

Briggs & Stratton (14.0)

Self-propelled lawn mower MF-70;

mowing grass

KRD-1,5 mower (MTZ-82.1 chassis);

ROW mowing

Brush cutter Alpina 32

Husqvarna Brush Cutter 123HD65

Brush cutter Stihl HS80 / 550

Lawn Mower Al-ko BC4535;

mowing grass

Lawn Mower Alpina Star 41D;

mowing grass

Lawn Mower Hitachi CG 47EY;

mowing grass

Lawn Mower Homelite F2020;

mowing grass

Lawn Mower Husqvarna 128L;

mowing grass

Lawn Mower Husqvarna 143R-II;

mowing grass

Lawn Mower Makita BCM 3300;

mowing grass

Lawn Mower Shindaiwa C350;

mowing grass

Lawn Mower Shindaiwa S230ECI;

mowing grass

Lawn Mower Stihl FS310;

mowing grass

mowing grass

Kawasaki TH48-DX (2,2)

Fuel consumption rates for gas mowers, brush cutters and loppers according to the decree of the Ministry of Transport and Communications of the Republic of Belarus No. 467-Ts of September 10, 2012

Husqvarna 325P5x Cutter

Stihl HT-131 High Cutter

Stihl HT-75 Cutter

Lawnmower Al-ko 48BS; mowing grass

Lawnmower Alpel 46LM; mowing grass

Lawnmower Alpina FL46LS; mowing grass

Lawnmower Alpina PRO 48 LSK; mowing grass

Lawnmower Alpina Pro53LVHK; mowing grass

Lawn Mower Cal 534TR; mowing grass

Lawn Mower Castel Garden ES-464; mowing grass

Lawn Mower Castelgarden XJ145HD; mowing grass

Lawn Mower Castelgarden XS 50 MH; mowing grass

Lawnmower Classic XC 35; mowing grass

Lawn Mower Collector 46S; mowing grass

Lawn Mower Efco 124J; mowing grass

Lawnmower Efco AR48TBX; mowing grass

Lawn Mower Efco LR48 PB; mowing grass

Lawn Mower Efco LR-48TBX; mowing grass

Lawn Mower Efco LR-53TBX; mowing grass

Lawn Mower G1 51 SP; mowing grass

Lawn Mower G1 51 SP; mowing grass

Lawnmower Honda HF 2620; mowing grass

Lawnmower HondaHRG 465 C2 SDE; mowing grass

Lawnmower Honda HRG 536C 3SDE; mowing grass

Lawnmower Honda HRS 536C; mowing grass

Lawnmower Honda HRX 476C; mowing grass

Lawnmower Honda HRX537CTDE; mowing grass

Lawnmower Honda XS 50 MH; mowing grass

Lawnmower Honda XS 55 MHS; mowing grass

Lawnmower Huski JET-49E; mowing grass

Lawnmower Husqvarna 153R; mowing grass

Lawnmower Husqvarna 235R

Lawnmower Husqvarna 245R; mowing grass

Lawnmower Husqvarna CT151; mowing grass

Lawnmower Husqvarna CTH200 TWIN; mowing grass

Lawnmower Husqvarna CTH 150XP; mowing grass

Lawnmower Husqvarna CTH 180XP; mowing grass

Lawnmower Husqvarna CTH 210XP; mowing grass

Lawnmower Husqvarna Huski JET49H; mowing grass

Lawnmower Husqvarna JET 55SQ; mowing grass

Lawnmower Husqvarna LTH-151; mowing grass

Lawnmower Husqvarna Master Garden; mowing grass

Lawnmower Husqvarna R147; mowing grass

Lawnmower Husqvarna R152SV; mowing grass

Lawnmower Husqvarna R53SV; mowing grass

Lawnmower HusqvarnaRoyal 46S Quattro 40 mowing grass from 0.2 to 0.5 m high

Lawn Mower JET 55S

Lawnmower Jonsered LM 2155MD; mowing grass

Lawnmower LandlordSimplicity Hydro 18; mowing grass

Vanguard V-Twin (13.2)

Lawnmower LM 2150; mowing grass

Lawnmower Makita PLM-4101; mowing grass

Lawn Mower Master Garden S; mowing grass

Lawn Mower MTD 46 SPO; mowing grass

Lawn Mower MTD 51BC; mowing grass

Briggs & Stratton XC35 (2.6)

Lawn Mower MTD 53 SPB; mowing grass

Lawnmower MTD 790 AST 20-40; mowing grass

Lawn Mower MTD G46M; mowing grass

Lawn Mower MTD YM6021CK; mowing grass

Kawasaki FJ180V (3.6)

Lawn Mower Murray 22; mowing grass

Lawn Mower NC 51; mowing grass

Lawnmower NT / LM 240S-22BC; mowing grass

Lawn Mower Partner 350RT

Lawn Mower Partner P4053CM; mowing grass

Lawn Mower Partner PP5553CM; mowing grass

Lawn Mower Pubert RM 65H; mowing grass

Lawn Mower RM65R; mowing grass

Lawn Mower Royal 48S

Lawnmower Ryobi GL46SP; mowing grass

Lawn MowerStiga Combi 53S; mowing grass

XLC 60 Briggs & Stratton (4.5)

Lawn Mower Stiga Turbo 53 4S Combi B; mowing grass

Lawn MowerStiga Turbo 53 S; mowing grass

Briggs & Stratton LS 50 CARB (3.7)

Lawnmower Stiga XG 48GS4.0; mowing grass

Lawn Mower Viking MB 448; mowing grass

Lawn Mower Viking MB 545 T; mowing grass

Lawn Mower Viking MB 545.0 T; mowing grass

Lawn Mower Viking MB 650VM; mowing grass

Lawn Mower Viking MB 655VM; mowing grass

Lawn Mower Viking MB443X; mowing grass

Lawn Mower Viking MB655V; mowing grass

Lawnmower GK-1; mowing grass

Lawnmower GK-1; mowing grass

Lawnmower GK-2; mowing grass

Self-propelled lawn mower Honda HF 2216S; mowing grass

Self-propelled lawn mower Husqvarna Rider 1200-14

Self-propelled lawn mower Husqvarna Rider 1200-18

K-78 mower (MTZ-82 chassis)

ROW mowing

KRD-1,5 mower (MTZ-82 chassis)

ROW mowing

KRN-2.1 mower (MTZ-82 chassis)

ROW mowing

Mower L-501 (MTZ-82 chassis)

ROW mowing

Mower NO-66 (MTZ-82 chassis)

ROW mowing

Mower NO-82 (MTZ-82P chassis)

Mower of slopes of K-78 channels (chassisMTZ-82);

channel slope mowing

Rotary mower KRS-2.5 (chassisMTZ-82.1);

channel slope mowing

Mower rotor road AS-1 (MTZ-80 chassis);

ROW mowing

Mower rotor road AS-1 (MTZ-82 chassis)

ROW mowing

Mower rotor road KDN-210 (MTZ-82.6 chassis);

ROW mowing

Mower rotor road KRD-1,5 (MTZ-80 chassis)

ROW mowing

Mower rotor road KRD-1,5 (MTZ-82 chassis)

ROW mowing

Mower rotor road KRN-2,1 (MTZ-80 chassis)

ROW mowing

Mower rotor road KRN-2,1 (MTZ-82 chassis)

ROW mowing

Brush cutter Efco 8535 ERGO

Brush cutter Honda 431UMK

Brush cutter Honda UMK 435E

Brush cutter Honda XB38HD

Husqvarna 225 brush cutter

Husqvarna 240 RBD Brush Cutter

Husqvarna 240R brush cutter

Husqvarna 245R brush cutter

Husqvarna 252RX Brush Cutter

Husqvarna 325HD75 brush cutter

Brush cutter Shindaiwa B450

Brush cutter Shindaiwa C350EMC1

Brush cutter Stiga SB52P

Brushcutter Stihl FS300

Brush cutter Stihl FS400

Brush cutter Stihl FS450

Lawn Mower AL-KO FRS 4125; mowing grass

Lawn Mower Alpina 31D; mowing grass

Lawn Mower Alpina 36; mowing grass

Lawn Mower Alpina Star 28D mowing grass

Lawn Mower Alpina Star 55DP; mowing grass

Lawn Mower Alpina VIP-25; mowing grass

Lawn Mower Castor Power 31; mowing grass

Lawn Mower Efco 8400; mowing grass

Lawn Mower Efco 8460; mowing grass

Lawn Mower Efco 8550 BOSS; mowing grass

Lawn Mower Efco Stark 25.25TR; mowing grass

Lawn Mower Efco Stark 26; mowing grass

Lawn Mower Efco Stark 42; mowing grass

Lawn Mower Garden XC 35; mowing grass

Lawn Mower Honda UMK-431; mowing grass

Lawn Mower Honda XB38HD; mowing grass

Lawn Mower Husqvarna 125L; mowing grass

Lawn Mower Husqvarna 125R; mowing grass

Lawn Mower Husqvarna 143R; mowing grass

Lawn Mower Husqvarna 235R; mowing grass

Lawn Mower Husqvarna 240R; mowing grass

Lawn Mower Husqvarna 252RX; mowing grass

Lawn Mower Husqvarna 323L; mowing grass

Lawn Mower Husqvarna 323R; mowing grass

Lawn Mower Husqvarna 343F; mowing grass

Lawn Mower Husqvarna 343K; mowing grass

Lawn Mower Husqvarna 343R mowing grass

Lawn Mower Husqvarna MONDO; mowing grass

Lawn Mower Makita BCM2610; mowing grass

Lawn Mower MTD 710 REV; mowing grass

Lawn Mower RY0BI3HCPS; mowing grass

Lawn Mower Ryobi 3043YE; mowing grass

Lawn Mower Shindaiwa B450; mowing grass

Lawn Mower Shindaiwa B530; mowing grass

Lawn Mower Shindaiwa C220; mowing grass

Lawn Mower Shindaiwa C230ECI; mowing grass

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Lawn Mower Shindaiwa T230S; mowing grass

Lawn Mower Solo Aleinmotoren; mowing grass

Lawn Mower Sparta 25; mowing grass

Lawn Mower Sparta 37; mowing grass

Lawn Mower Sparta 42; mowing grass

Lawn Mower Stark 25; mowing grass

Lawn Mower Stiga SB40;

mowing grass;

pruning of branches and small bushes

Lawn Mower Stihl FS100 mowing grass

Lawn Mower Stihl FS130; mowing grass

Lawn Mower Stihl FS300; mowing grass

Lawn Mower Stihl FS38; mowing grass

Lawn Mower Stihl FS40; mowing grass

Lawn Mower Stihl FS450K; mowing grass

Lawn Mower Stihl FS55

Lawn Mower Stihl FS80; mowing grass

Lawn Mower Stihl FS85; mowing grass

Lawn Mower Stihl FS90; mowing grass

Lawn Mower Zigzag GS 427S

Lawn Mower Red Star SG230; mowing grass

Rider Stiga Park Comfort; mowing grass

Briggs & StrattonI / C OHV AVS

Chipper Jenz HEM-561D; chopping tree trunks up to 56 cm

Self-propelled lawn mower H 47 MZB

2. D. diesel fuel.

3. LHG. liquefied petroleum gas.

4. LNG. compressed natural gas.

5. m sn. curb weight of the car.

6. q. carrying capacity.

7. AWD, 4Motion, 4Matic, 4WD, Quattro, Syncro, 4 × 4. all-wheel drive.

8. V k. body volume.

9. i g.p. gear ratio of the main transmission.

10. Automatic transmission. automatic gearbox.

11. For two-stroke engines, a mixture of gasoline and oil in the proportion recommended by the manufacturer is used as fuel.

Write-off of fuel and lubricants during the operation of lawn mowers

Hello, please help me find information on how to correctly write off the gasoline used during the operation of the lawn mowers, based on what documents.

The legislation has developed norms for writing off fuel and lubricants only for vehicles.

In relation to lawn mowers, an institution may write off fuel and lubricants according to independently developed limits, as well as in accordance with technical documentation or information provided by the manufacturer of the equipment.

Fuel cancellation rates for lawn mowers should be approved by order of the head. To do this, carry out a control measurement of the fuel consumption of the equipment based on its operation for an hour. Issue the measurement results with an act.

Fuel Decommissioning Act. form, sample

Each organization that has a motor vehicle on its balance sheet bears the costs of its maintenance, including replenishment of reserves of fuels and lubricants. These expenses are reflected in accounting and tax accounting. Therefore, it is very important to know how to draw them up correctly, correctly using the sample and the form of the fuel and oil decommissioning act.

How fuels and lubricants are written off in the organization

The constituent documentation of any legal entity using transport should include norms for the consumption of fuels and lubricants. According to these indicators, fuel and lubricants are written off and future expenses are determined. over, the established standards can both comply with the recommendations of the Ministry of Transport, and differ slightly from them. Also, it is worth noting that the act to write off fuel and lubricants is usually drawn up one for the entire volume of materials, but consumption is accounted for specifically for each driver. So, before the beginning of the working day, an employee is issued an accountable document or cash on receipt. At the end of the shift, the accountant, or the specialist who is involved in the primary accounting documentation, accepts the expense report and fixes it for reflection in accounting.

Whether to issue a write-off certificate for each specific employee or attach a certificate-calculation to the general document is the choice of each accountant, not limited by law.

Who is writing

There are also several options for accounting for fuel and lubricants expenses. If the organization is small enough and there is not much documentation, the person making up the debit statement form is either the chief accountant or his subordinate. In the case of a large enterprise, a special commission is created, which, firstly, compares the costs with the standards established in the company. Secondly, it conducts test “rides” with drivers to check the sizes of daily fuel, oil, etc. And thirdly, it collects together all waybills and acts of writing off fuel and lubricants to compile a report for the period (usually a month).

What form does the document have?

The legislation of the Russian Federation provides a free form for filling in many accounting documents, including for acts of writing off fuels and lubricants. Therefore, each organization has the right to develop and place in its constituent documentation its own form of a document that will be used on a daily basis. You can also use for a sample and form of a third-party company, as well as the most common form in the Russian Federation:

Regardless of the decision made, the act of write-off of fuel and lubricants used by the organization should include the following points:

  • Information on the compiler / members of the commission: full name, position, signature;
  • Information about the driver-employee or all drivers for whom the act is drawn up;
  • Data on the car / s: state number, make, model;
  • The period of writing off fuels and lubricants;
  • Write-off amount (total consumption for oils, gasoline, etc.);
  • Date of compilation of the document;

Video: Lawn Mower Write-off Norm


A sample of the completed act will facilitate compilation. Also at the bottom of the article you can download the blank form and apply it to your organization.

Questionable Cases

When decommissioning fuels and lubricants for conventional vehicles, there are few pitfalls. But what to do if some non-standard equipment was purchased, the consumption rates for which are not even on the lists of the Ministry of Transport? In this case, you should refer to the manufacturer’s documentation and technical specifications, which indicate the average "needs" of the device. Consider several such cases:

Write-off of fuel and lubricants for engine break-in

This situation is characterized by increased consumption of materials in the case of both a new and a refurbished / repaired engine. And the biggest problem is not the calculation, but the proof of the legitimacy of writing off such volumes of fuel and oil. The solution to this issue is quite simple: it is necessary to draw up a separate document of the cost standards for this particular engine, indicating its number and sending it to a document confirming the purchase / repair of the device. Then, on the basis of this document, a standard act is drawn up, in which the increased (up to 10%) amount of fuel and lubricants is written off.

Execution of a debit certificate for cars without a speedometer

The main difficulty is in determining the distance traveled. Since it is impossible to determine it by the initial and final readings of the speedometer, it is proposed to apply several additional measures:

  1. Count and indicate the number of kilometers traveled in the waybill;
  2. Take measurements of the fuel level before departure and after the return of transport;
  3. Based on these indicators, develop a daily fuel consumption rate;

Then, in the above act, we fill in everything in the same way as for a regular car, only instead of mileage we indicate the days.

Lawn mower write-offs

As in the previous case, it is worthwhile to draw up a separate document, “Calculation of the performance of the brand Lawnmower device.”, which will indicate the main characteristics (engine size, fuel tank, model of the device, duration of work at one gas station, etc.). It is also worthwhile to draw up a document confirming the fact of work (mowing the lawn), indicating the position and name of the contractor, work time, completed volumes, etc. Then, with reference to these documents, a sample and the final version of the act are drawn up. over, the same form is used, only instead of mileage it is necessary to indicate the number of hours worked.

Fuel consumption for generator

Improvised heating and heating systems, other rarely used devices are also calculated from test indicators and technical documentation, and then reflected in the act as a result of measurements / studies by a special commission. In addition, it is recommended to send a sample of calculation and an act to a law or accounting firm to check and confirm that the above devices will not work “for free” due to the cancellation of consumption acts.

You will find even more useful information on the topic in the video below.

Download the form for debit fuel

Recommended Reading

Documents that justify the cancellation of fuel and lubricants

Source: Glavbukh magazine

At present, it is not required to apply the norms of the Ministry of Transport of Russia when writing off expenses for gasoline. At the beginning of this year, the Ministry of Finance of Russia abandoned its long-standing categorical position and agreed that the Tax Code of the Russian Federation does not restrict companies in accounting for fuel spent on business trips (letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-03-06 / 2/12).

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Representatives of the Ministry confirmed their position in a letter dated June 3, 2013 No. 03-03-06 / 1/20097. What now should be a complete set of documents in order to establish a perfect record of fuel and lubricants, we have shown in detail below. This includes documents from the driver, the primary from the seller of gasoline, depending on the method of acquiring fuels and lubricants and the company’s own papers.

Lawn Mower Write-off Norm

In the article you will find ideal samples of two important documents that will help bookkeeping to justify before the inspectors why exactly the company writes off so much gasoline. And they told in detail what should be taken into account when designing them.

Control Act

From the favorable explanations of the Ministry of Finance of Russia, however, it follows that in an unlimited amount it is impossible to take into account the costs of fuel and lubricants. They must be reasonable. This means that organizations need to introduce their own standards. What sizes it will be is the business of each company, the main thing is that during verification it would be possible to confirm their reasonableness with documents.

The safest option is to focus on the standards approved by the decree of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-p. The questions of the reviewers will definitely not arise. You can consolidate your choice in the accounting policy for tax accounting purposes or issue it by order of the head, but keep in mind that the Ministry of Transport regulations must be adjusted depending on the region, busy routes, population, time of year, etc.

over, for some popular car brands there are no official standards at all, for example, for Nissan Juke, Renault Duster, Hyundai Solaris, Nissan Qashqai, LADA Largus, etc. In this case, the norms can be approved independently, taking into account the brand, modification of the used cars, degree of wear, working conditions, transported goods, routes, etc. You can do the same if the indicator for a company car specified in Decree No. AM-23-r does not suit you (letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-03.06/2/12).

In this case, you do not need to contact a specialized scientific organization, as officials had previously requested (see, for example, letter of the Ministry of Finance of Russia dated June 22, 2010 No. 03-03-06 / 4/61). It is enough to carry out a control race for each brand of car and record the results with an act of arbitrary shape. We gave his sample below.

Of course, an accountant is not required to participate in such a race. It is important to check in the final act the specific make of the car and the fixed fuel consumption per 100 kilometers. At the same time, the obtained value should not differ too much from the data from the technical documentation of the machine. Otherwise, it is necessary to prepare an explanation for the tax authorities in case of verification. This may be poor road quality, bulky cargo or other factors.

Test runs must be done at least twice. Separately for the spring-summer period and for the autumn-winter season. In the second case, the fuel consumption rate, as a rule, is higher than in the first, by about 10-15 percent.

Based on the acts drawn up for the control run of each car, it is possible to approve the standards for the entire fleet of the company with a single document (for example, by order).

A special act for writing off gasoline

Write-off of fuel and lubricants is a business transaction that must be taken into account when compiling a special primary document. It is more convenient to issue it in the form of an act of cancellation of fuel and lubricants, collecting in it data from all trip sheets for the month (sample. on this page above). It is impossible to take into account spent fuel only on the basis of permits. they do not spell out the content of a business transaction such as write-offs of expenses (Clause 4 of Part 2 of Article 9 of Federal Law of December 6, 2011 No. 402-ФЗ).

By the way, the cancellation act helps some companies to do without travel sheets at all (FAS Resolution of the Moscow District of September 18, 2013 in case No. A40-19421 / 13-99-60). The judges noted that organizations whose main activity is not directly related to road transport are not required to fill out waybills. Indeed, the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (it approved the mandatory details and the procedure for filling out vouchers) is intended exclusively for transport companies. All other organizations are entitled to take into account the cost of gasoline on the basis of acts of writing off fuel and lubricants. The act can be drawn up in any form. But it necessarily provides for the date of preparation of the document and all the details of the primary (see sample below).

List the composition of the commission (it will be approved by the head of the order) with a breakdown of the posts and F.I.O. Signatures of commission members will also be required. As a rule, this commission includes an accountant, driver, and the head of the garage. Indicate the reason for the write-off of materials (for example, for use for production purposes or for official travel of the director). Then it is worth listing the name of materials being written off, their quantity and amount. This information is conveniently arranged in a table.

The act must have the signature of a financially responsible person. The manager approves the document with his signature. It is necessary to indicate his position, decrypt the signature and put the date of approval of the act. Fix the form of the form in the accounting policy.

What is needed and how to fill out the act of writing off fuel and lubricants

To carry out its business activities, any organization bears the cost of purchasing fuel from its revenues. These costs are included in the tax expense list.

If the resource consumption meets the standards established by the state, then VAT is not charged on them.

Why do I need such a document

The debit acts constantly monitor fuel consumption within the organization. These acts, which are compiled on the basis of documents on fuel consumption during the performance of work, are submitted to the accounting department after filling out and are stored there, since they serve as a justification for one of the types of costs of conducting business activities before the tax office.

Combustive-lubricating materials are diesel fuel, gasoline, natural gas, other types of fuel, engine oil and special lubricants.

Documents on the consumption of resources are prepared for each unit of vehicles, tractors, loaders and other mechanisms that consume fuel and lubricant.

Their compilation is regulated by internal documents of the organization, and they can be compiled daily, weekly or monthly, depending on the operating mode of a particular mechanism or vehicle.

The list of mechanisms consuming fuel and lubricants

Each organization for the correct justification of its costs of economic activity should have a list of mechanisms and vehicles that consume fuel and lubricants. It can be:

  • trucks and cars (including rented), buses;
  • cranes on automobile and tractor chassis;
  • loaders with ICE;
  • tractors and graders;
  • autonomous gas, diesel and gasoline generators;
  • gasoline, diesel, natural gas and other fossil fuels heating appliances;
  • chainsaws, lawn mowers and more.

Basic consumption rates

The basic standards for the consumption of resources by equipment available in the organization are developed by the chief engineer and chief specialists in accordance with the technical characteristics of a particular unit and its wear:

  • For cars and trucks, the basic rate of fuel and oil consumption is put in line with mileage.
  • For earth-cultivating mechanisms (mainly tractors), the expense is made dependent on the work performed.
  • For autonomous electric generators. from the generated electricity.
  • For heating appliances. from the generated heat energy or maintaining the established microclimate indicators under certain weather conditions.

On how to write off combustible materials in the 1C program, see the following video:

Drafting a document

Ideally, an act of write-off every month is drawn up in arbitrary form for each unit of equipment or device that consumes combustible and lubricating materials.

Usually it is an accountant, a person working on a specific mechanism, and a specialist who has developed basic consumption standards. An act has the force of a legal and financial document only if it has the signatures of the persons who composed it and the head of the organization that approved it.

What should be indicated in it?

The document must indicate:

  • Date of preparation.
  • Surnames and initials of the persons who made the document.
  • Surname and initials of the head who approved him.
  • The name of the mechanism (state number is also indicated for cars) to which the act is drawn up.
  • Inventory number.
  • Type of work.
  • Basic consumption rate in appropriate units (kg / ha, l / km, kg / h, kg / kW x hour).
  • The actual production by the mechanism over the past month in the appropriate units (ha, km, hour, kW x hour).
  • Clarifying coefficients that reflect the conditions in which the mechanism worked.
  • The weighted average price of a resource over the past month.
  • Cost of materials used.
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Here you can download a form and sample document for free

Clarification factors express the climatic conditions, the severity of the soil being treated by the tractor, the load on the truck, the frequency of bus stops, the cost of unproductive heating of the mechanism, and much more.

For example, you can calculate the instantaneous (instantaneous) consumption, that is, the amount of fuel consumed at a given time, using the built-in on-board computer. It displays a lot of useful information, including the average gas consumption per 100 km, the fuel consumption rate for the current trip and instantaneous consumption. Using the on-board computer, you can easily set the parameters for a new trip and see on the screen the amount of gas or diesel needed for it. But what if the car does not have such a computer? Use the formula: Fuel consumption per 100 km = amount of fuel consumed (l) / amount of distance traveled (km) 100 In order not to calculate everything manually, you can use the standard calculator built into the Windows 7, 8, 10 operating system.

Consumption rates for lawn mowers Lawn Mower delimbers

Electric lawn mowers expensive models will cost the customer Br688 880 (CASTEL GARDEN XPL 41 EL), Br693 410 (AL-KO Classic 42 E Plus) and Br733 600 (ALPINA FL 42 LE). They will handle a huge area (7 acres) and they have more options.

Electric lawnmowers have two trivial virtues: ease of operation; lack of exhaust gases. How to calculate gas mower consumption for a lawnmower

How to calculate trimmer fuel consumption

Contents of the operation ¦ Debit ¦ Credit, Amount, ¦ ¦ Reflected the receipt of the lawn mower ¦10 ¦60 68 14 689 ¦ ¦ Money transferred for payment ¦60 ¦51 ¦ 14 689 ¦ ¦ The lawn mower was put into operation ¦20 (26) ¦10 ¦ 14 689 ¦ ¦By the results of the reporting period (month) ¦ ¦ ¦ ¦ ¦ the cost of a lawn mower, together with other другими90-2.220 (26) ¦ 14 689 ¦ ¦ costs are cut into the cost ¦ ¦ ¦ ¦ ¦ of the services rendered (work performed) ¦ ¦ ¦ ¦ Depreciation on a lawn mower Approved by Order of the Ministry of Finance of the Russian Federation from 31. Gasoline mower According to the type of drive, they are front-wheel and rear-wheel P redneprivodnye more maneuverable, more massive rear-wheel drive, they work better in hilly terrain.

Calculation of fuel consumption

All other organizations are entitled to take into account the cost of gasoline on the basis of acts of writing off fuels and lubricants. The act can be drawn up in any form. But it necessarily provides for the date of the preparation of the document and all the details of the primary (see

sample below). List the composition of the commission (it will be approved by the head of the order) with a breakdown of the positions and F. I.O. Signatures of commission members will also be required. As a rule, this commission includes an accountant, driver, and the head of the garage.

Indicate the reason for the write-off of materials (for example, for use for production purposes or for official travel of the director). Then it is worth listing the name of materials being written off, their quantity and amount.

This information is conveniently arranged in a table. The act must have the signature of a financially responsible person. The manager approves the document with his signature.

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  • Information on the compiler / members of the commission: full name, position, signature;
  • Information about the driver-employee or all drivers for whom the act is drawn up;
  • Data on the car / s: state number, make, model;
  • The period of writing off fuels and lubricants;
  • Write-off amount (total consumption for oils, gasoline, etc.);
  • Date of compilation of the document;

A sample of the completed act will facilitate compilation. Also at the bottom of the article you can download the blank form and apply it to your organization.

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The following indicators affect the gasoline consumption of the trimmer:

    Power. The more powerful the engine, the more fuel it will “demand”.

As you know, four-stroke engines spend more fuel than two-stroke engines, but they are much more powerful;

  • The surface of the plot and its dimensions. Most trimmers are designed for flat surfaces, but often there are stones, stumps, tree branches and other interfering debris in the way, which can affect fuel consumption;
  • Feature set.
  • Fuel trimmer fuel consumption rates The fuel costs of all trimmer models are approximately the same.

    Trimmer fuel consumption

    For example, the coefficient for the use of an air conditioner in winter cannot be inserted into the formula. But climate control is used at any time of the year.

    Important! The coefficient on the use of the car in the village does not apply if the transport operates outside it. However, when working for a given period of time, both in the city and beyond its borders, two separate calculations will have to be done.

    As an example of calculation, we take the following conditions: a GAZ-24-10 passenger car is used in mountainous areas at an altitude of 300 to 800 meters above sea level, and the total mileage for a given period of time is 244 km. In accordance with the information provided to the Ministry of Transport of the Russian Federation No. AM-23-r, the basic fuel consumption rate for our car is 13 liters per 100 kilometers (Hs).
    Table of contents:

    • Fuels and lubricants and waybill
    • Simple formula for calculating fuel and lubricants
    • How to calculate the standard consumption of gasoline?
    • Correction Factors Affecting Fuel Consumption

    Fuels and lubricants Fuels and lubricants (fuels and lubricants) understand not only the fuel itself, which can be gasoline, diesel or gas, but also all kinds of lubricants and fluids (brake, cooling). Fuel and lubricants are any materials that are used in servicing vehicles. The Ministry of Transport of the Russian Federation has developed special standards to write off fuel and lubricants at the enterprise, and the Tax Code of the Russian Federation does not prohibit the use of standards of its own design. In the latter case, they will take into account various decreasing and increasing coefficients associated with the season, weather and other factors in which the operation of vehicles occurs.

    Calculation of fuels and lubricants (which in our article will mean fuel) is carried out in the organization using the primary accounting document. a waybill. It is the waybills that contain information about the time of departure and return of the vehicle to the starting point of the route, norms of fuel consumption and other consumables, detailed characteristics of the cargo, as well as data on the purpose of the trip and other information that is relevant to it.

    Important! In most cases, a ready-made form of waybill of form No. 3 is used. When using vehicles for commercial purposes, form of form No. PG-1 is used, and when using freight vehicles with time-based pay, forms No. 4-P.

    Simple formula for calculating fuel and lubricants There are several very simple ways to calculate the consumption of gasoline and other fuel.
    Gasoline trimmers are widely used both among amateur gardeners and in the work of professional services. When choosing a particular model, customers are primarily guided by power, but it is also worth paying attention to other important indicators. In this article we will consider what trimmer fuel consumption is, what it depends on, and which gasoline is best used. What affects the trimmer’s gas mileage? As a rule, with gas trimmers, the fuel tank is designed for a displacement from 0.5 to 1.5, which affects the weight of the tool and the operating time. The longest running time of this type of unit is 40 minutes, while the electric one is no more than 20 minutes. Basically, gas trimmers are equipped with two-stroke engines, it is recommended to use fuel with an octane rating of at least AI-92 mixed with oil.