e. AF Form 1232. This form is in the shape of an envelope. It holds both the individual AF Forms
1994 and 1995 and serves as a summary sheet to consolidate and total the issues and defuels occurring during a
specified period. When used with refueling units, it covers the period or cycle from the time of filling until the
unit is refilled, or in the case of defuels, until the fuel goes back to bulk storage. When used with hosecarts, it
consolidated issues and defuels for a single 24-hour period (usually 0800 - 0800). The accountants review for
completeness and accuracy the supporting documents AF Forms 1994 and 1995. They then audit and consolidate
all AF Form 1232 summaries and total issue and defuel figures for use later on the AF Form 1237.
f. AF Form 1233. This form is prepared daily by the bulk storage section for each grade of product
handled. It shows all issues from (truck fills, shipments, and transfers) and defuels (returns) to bulk storage
during a 24-hour period. The accountants review for accuracy and completeness and record the information for
use on AF Form 1237.
g. AF Form 1234. This form is prepared at the start of the computer month for each grade of product
dispensed by the units. The accountants total the in-service refueling unit inventories daily on this form.
Information is later used on AF Form 1235. The AF Form 1234 lists all refueling units and their inventory and
h. AF Form 1235. Bulk storage attendants gage all tanks daily as of 0800 (if weekly inventory
procedures then as of 0800 Friday). The accountants consolidate and total tank quantities by grade, then make
additional entries (for example, AF Form 1234 and pipeline inventory). The quantity represents the actual
physical inventory of each grade of product stored and will also end up on the AF Form 1237.
i. AF Form 1237. This form is prepared at the beginning of the computer month for each grade of
product managed. Daily data entries come from AF Form 1231 (receipts), AF Form 1232 and 1233 (issues), and
physical inventories from AF Form 1235. The form 1237 reflects all fuels transactions for the previous 24-hour
period. When the Form is filled out, it will give the book inventory for each grade of product for every day of the
The Air Force when balancing the account pays special attention to product gains and losses. Gains and losses
fall into two categories: intransit and determinable.
a. Intransit gains or losses are variances in volume due to temperature changes experienced during
movement of product from origin to destination. The gains and losses are found by comparing quantities received
against quantities shipped after adjusting the receipt to 60F. A variance of more than one-half percent (.005) is
excessive and requires an investigation and explanation. The accounting section processes acceptable variances
through the computer, adjusting the item record balance according to the amount of gain or loss.
b. Determinable losses result from a specific cause, such as pilferage, spills, line breaks, or fire. When
reason for and corrective actions are taken to preclude recurrence of a determinable loss the accounting section
drops the loss, from the item record a special inventory adjustment is processed and the records and are adjusted.
Army Accounting System.
a. Army fuel accounting is managed under two levels. They are: