allowable up to the extent of the actual loss or gain allowances. Losses or gains for jet fuels (excluding JP-
8), AVGAS, and all other types of gasoline as 1 percent of the total of the opening inventory, plus receipts for
the month. Losses or gains for all other petroleum products must be computed as 1/2 of 1 percent of the
total opening inventory, plus the receipts for the month. Additional information on the Monthly Bulk
Petroleum Accounting Summary (MBPAS), including procedures for completing required forms can be found
in AR 710-2-1.
In instances where the total loss of a specific bulk petroleum product may be less than the loss allowance
for that product, only the actual loss will be allowable.
For actual losses that exceed the stated allowance and the entire loss has a monetary value of 0 or
more, a report of survey is required.
Actual losses exceeding the allowable, but having a total monetary value less than 0 will require a
causative research to be initiated. A copy of either the report of survey or causative research will be
attached as supporting documentation to the MBPAS.
PART D - ADJUSTMENT OF ACCOUNTABLE RECORDS
The DA Form 1296 (Stock Accounting Record) for bulk petroleum products will be adjusted by using DA
Form 4702-R (MBPAS) for all losses and gains revealed by the monthly inventory. The accountable officer
will complete the MBPAS, assign it a voucher number, and post it to the respective accountable records
within 3 working days of the last day of the month for the report.
The MBPAS is used to reflect the on-hand inventory and to make adjustments to the accountable stock
Losses due to spillage or contamination will be documented by the accountable/responsible officer for
quantities over 25 gallons.
The documentation of loss will be attached to the MBPAS as a supporting document to adjust the
Adjustments to product inventories are required for blending, or regarding actions as follows:
The accountable/responsible officer will prepare a statement stating the quantities of all products
blended/regraded during the month and the reason for action.
The statement and a copy of the proper laboratory report are attached to the MBPAS as supporting
The MBPAS upon completion will be forwarded to the approving authority, who may disapprove any item
on the MBPAS. If the approving authority disapproves an item, the initiation of a report of survey is
The MBPAS with all supporting documents (receipts and issues) will be retained in an active file for 1
year and inactive file for 2 years.
PART E - COMPUTING VOLUME CORRECTIONS
Use the volume correction factor to correct fuel volume observed at temperatures other than 60 F. Do this
after obtaining the API gravity reading at 60 F and the average temperature of product in the tank.
Volume correction of quantities less than 3,500 gallons is optional.
Correct the volume of residual fuel (FO #4, FO #5, FO #6) regardless of measured quantity.
Volumes that equal or exceed 3,500 gallons must be corrected. Use the volume correction factors in
ASTM tables 5B and 6B for petroleum products other than JP4.
ASTM Tables 5A and 6A will be used for JP4.
Use ASTM Tables 52, 53B, and 54B to correct measured volumes to gallons at 15 degrees Celsius.