(4) DA Form 3853-1:
(a) Daily: Tanks that have either issues or receipts will be inventoried and data will be recorded
on DA Form 3853-1, or locally authorized Form.
NOTE: Volume correction
of daily inventories will
be accomplished on measured
volumes that exceed 3,500
(b) Weekly: Tanks that do not have issues or receipts will be inventoried at least once a week.
The physical inventory data will be reconciled by comparing with the previous inventory data to detect any
(c) Monthly: A physical inventory of Army-owned bulk petroleum will be performed for each
type or grade of product. The inventory will reflect the quantity on hand as of (0800) the last day of each month.
DA Form 3853-1 or local form will be used to record inventory data. The inventory will include the totals for
each type or grade of product within the account, and includes both above and below ground tank, trucks, and any
other fuel-containing items.
(5) DA Form 4702-R: -- end-of-month inventory will be summarized by using DA Form 4702-R.
b. Authorized Loss or Gain Allowances.
(1) Some losses or gains are to be expected when handling and storing volatile products. Allowable loss
and gain percentages prescribed in the regulation are considered sufficient to accommodate expected normal
product losses and gains.
(a) Handling loss or gain of jet fuels, AVGAS, all gasolines, and all other products are allowable
up to the extent of the actual loss or gain allowances.
1 Losses or gains for jet fuels, AVGAS, and gasoline must not exceed a plus (+) or minus
(-) 1 percent of the total of the opening inventory plus the receipts for the monthly period covered by the MBAS.
2 Losses or gains for all other petroleum products must not exceed a plus (+) or minus (-)
1/2 of 1 percent of the total of the opening inventory plus the receipt on the MBPAS.
(b) The total loss of a specific bulk petroleum product may be less than the loss allowance for
1 Only the actual loss is allowable.
2 Actual losses exceeding the stated allowance and the entire loss has a monetary value o
0, a report of survey is required.
3 Actual losses exceeding the allowable, but having a total monetary value less than 0,
a causative research will be initiated and attached to the MBPAS as a supporting document.
(c) The total gain of a specific bulk petroleum product may be less than the authorized gain
allowance for that product.
1 Only the actual gain is posted to the accountable records.