06.03.2018

Fuels and lubricants are "fuels and lubricants", various products made from oil. These products are classified as industrial, so their sale is carried out exclusively by specialized companies.

The manufacture of everything related to fuels and lubricants takes place in strict accordance with the accepted norms and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests, confirming its quality.

Quite simple today. In general, the concept of fuels and lubricants includes an extensive list of refined products used as:

• Fuel- gasoline, diesel, kerosene, associated petroleum gas.
• Lubricants- oils for motors and transmissions, as well as plastic substances.
• Technical fluids- antifreeze, antifreeze, brake fluid and so on.

Fuels and lubricants - products obtained as a result of the distillation of oil

Fuels related to fuels and lubricants

Since most of everything related to fuels and lubricants is fuel, let us dwell on its types in more detail:

• Petrol... Provides the operation of internal combustion engines. Differs in fast flammability, which is compulsory in mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
• Kerosene... Initially, it served as a lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high indicator of volatility and heat of combustion, good tolerance to low temperatures, and a decrease in friction between parts. Considering the latter property, it is often used as a lubricant as well.
• Diesel fuel... Its main varieties are low-viscosity and high-viscosity fuel. The first is used for freight transport and other high-speed equipment. The second is for low-speed engines such as industrial equipment, tractors, etc. Affordable, low explosiveness and high efficiency make it one of the most demanded.

Liquid natural gas, which is also used to fuel cars, is not a refined petroleum product. Therefore, according to accepted standards, it does not apply to fuels and lubricants.

Three main types of fuels related to fuels and lubricants

Lubricating oils as a type of fuels and lubricants

What does fuels and lubricants mean when it comes to oils? This petroleum product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:

• Semi-liquid.
• Plastic.
• Solid.

Their quality depends on the presence in the composition of additives - additional substances that improve performance. Supplements can improve one or several indicators at once. Distinguish, for example, anti-wear or detergents, protecting spare parts from the build-up of deposits.

Features of the composition of additives to engine oil

According to the method of manufacture, oils are divided into:

• Synthetic.
• Mineral.
• Semi-synthetic.

The latter are a symbiosis of substances obtained artificially with natural results of oil refining.

To make it immediately clear when looking at any package of fuels and lubricants what it is, each product has its own labeling. According to it, they determine for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain time of the year.

Varieties of fuels and lubricants from tubes with lubricants to barrels of fuel

In this article, we highlighted what fuels and lubricants are, deciphered the abbreviation and told why certain products are used. The information provided will be sufficient as an introductory material.

To learn more about what fuels and lubricants are and which of them are best suited for the set goals, please contact the specialists of the Ammox company.

Useful information

Accounting for expenses for fuels and lubricants at the enterprise: accounting features

Fuels and lubricants are one of the items of expenses for the maintenance of cars, motorcycle equipment or special equipment of the enterprise, for which it is required to keep records in the prescribed manner. An accountant of an enterprise, company, organization or institution without fail verifies the data of issue, actual consumption and the balance of fuel and lubricants every month.

For this, various methods and methods are used that are allowed in accordance with the Tax Code. The calculation can be carried out at the average cost of purchased oil products and technical fluids, at the cost of balances, FIFO, LIFO. The approved settlement method must be specified in the corresponding order.

At the enterprise that has on the balance sheet, the costs of fuels and lubricants are referred to as "Material costs". In accounting, the purchase of fuels and lubricants is reflected in account 10 "Materials" (for gasoline or diesel fuel - subaccount 3 "Fuel").

There are several options for the location of purchased fuels and lubricants:

• In warehouses, it is gasoline, diesel fuel, propane-butane, motor and other oils stored in warehouses.
• Paid fuel coupons - there are coupons for which gasoline, diesel fuel, etc. were received.
• Fuel is in the fuel tanks of vehicles, and coupons are with the driver.

To simplify the procedure for accounting for all fuels and lubricants for all vehicles on the balance sheet of the enterprise, sub-accounts of the 2nd, 3rd order, etc. are used in accounting. As an example: account 10 "Fuel", subaccount "Fuel and lubricants in the warehouse", subaccount "Diesel fuel".

In accounting, the costs of fuels and lubricants associated with the use of cars are reflected in various accounts depending on what the transportation was for: cargo transportation for own needs or the supply of goods to dealerships, shops, official passenger transportation, etc.

Example of expenses for fuels and lubricants

The driver of a passenger company car Bykov N.G. in the company "MebelProm" Ltd. He provides the accounting department with advance reports, reflecting the real costs of the purchase, as confirmation, the primary documents are also attached. Gasoline is written off according to the waybills, which are submitted to the accounting department of the organization.

To maintain quantitative and total accounting of fuels and lubricants, MebelProm has developed and approved its own form of face cards. These cards are opened for each driver of the company.

At the beginning of May, the driver had the remaining unwritten fuel in the amount of 20 liters at a price of 42 rubles per liter, excluding VAT. On May 3, an additional 20 liters of AI-98 gasoline was purchased at a price of 44 rubles per liter. According to the on-board computer of the car, consumption on April 1, 2 and 3 was 8, 11 and 11 liters, respectively.

The company writes off fuel and lubricants at the moving average cost calculated directly on the date of the operation. In the accounting records of MebelProm LLC, the following entries were made:

date	Coming			Consumption			Remainder
			Price			Price			Price
Balance at 01.05

336 rubles - written off according to the norms of 8 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 1.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. Bykov's car":

462 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 2.

Debit 10-3 Credit 71 subaccount "Bulls"

840 rubles - 20 liters of gasoline were capitalized on the basis of the cash register receipt attached to the advance report.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. Bykov's car":

484 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 3.

Transport rental

The vehicle is either provided for temporary possession or use on the basis of an appropriate agreement concluded with an individual or legal entity. Usually, the lessee bears all the costs caused by the operation of the vehicle, including the cost of purchasing fuel and lubricants, technical fluids, and other consumables. According to the terms of the contract, a mixed payment is possible, including a fixed rent for the use of a car or equipment and payment of the costs of maintaining the vehicle. The second part of the fee is not fixed and is directly related to external factors, the technical condition of the rented movable property, etc.

If all operating costs are borne by the lessee, then accounting of expenses for fuels and lubricants in the accounting department is carried out similarly to the situation with its own vehicle, only the machine is recorded not in the fixed assets of the enterprise, but on the off-balance sheet account 001 "Rented fixed assets". In accordance with the Tax Code of the Russian Federation, when calculating taxes, rent is included in other expenses. It does not matter for the lessee - the vehicle is rented from an individual or legal entity. But status is important for the landlord. So, for physical. persons, a car or other vehicle, special equipment, leased, is taxed. There are also differences in the USN - whether the vehicle is rented with or without a driver (operator).

Since the car is used directly by the organization, a waybill is issued for the entire rental period. It should be noted that according to article 253 of paragraph 1 of subparagraph 2 of the Tax Code of the Russian Federation, an organization has the right to include the money spent on the maintenance, maintenance and operation of fixed assets and other property, including movable, used in production, in the costs of reduced taxation. This also applies to fuels, oils and technical fluids purchased for a rented car.

It is profitable to rent cars or special equipment in the following cases:

• It is required to carry out a certain type of work, for which the acquisition of machinery or equipment in ownership is inexpedient from an economic point of view.
• Temporary forced downtime of its own fleet of machines and equipment, if urgent work is required - cargo transportation under an agreement for the supply of building materials, construction, road repair work.
• The need for one-time work - for example, you need loaders, wheeled bulldozers for 1 shift.

Free use of a vehicle: features of reflecting expenses under a loan agreement

In addition to own and rented cars, it is possible to obtain a vehicle under a free use agreement (loan). One side transfers the second a car, truck or self-propelled special equipment. The second party must return the vehicle within the agreed time frame in the same condition in which it was received, taking into account normal wear and tear throughout the entire period of operation. Both the owner (natural or legal person) and a person authorized to act on behalf of the owner can transfer the car on a loan.

The loan agreement assumes the return of not the same, but the same vehicle. Therefore, when concluding a contract, all information about the machine or equipment is specified in detail - unit numbers, technical condition, etc. In accordance with the Civil Code, an organization cannot transfer transport to the founder, leader and other persons in leadership, supervisory positions in the same organization.

Under the loan, all costs of operation, maintenance, diagnostics, repair and service of the car are borne directly by the borrower, although the parties may specify certain conditions in the contract. Again, the expenses of the borrower for the above operations help to reduce income taxes. Similarly to rent, the cost of fuel and other fuels and lubricants is borne directly by the company acting as the borrower.

For tax reporting, the loan refers to services provided free of charge, and is indicated in non-operating income. The organization itself determines the cost, taking into account the market value of the lease of a vehicle similar in make, model, class, year of manufacture and technical condition.

Payment of compensation to employees for using a personal car for work

Employees of an enterprise or organization, company, in accordance with the terms and agreement with the manager, can use personal transport for business purposes. So the technologist of the enterprise to control the production process needs to make trips to separate workshops, factories located within the city, in neighboring cities or regions. Or a manager, to assess the effectiveness of work or to solve organizational, commercial issues, regularly has to travel to branches, chain supermarkets or stores owned by the company. In such cases, the employee is entitled to compensation for expenses related to the operation of a personal vehicle for business purposes.

Often there are situations when the amount of payment is made up of the rate established by the Government of the Russian Federation and fuel costs. Naturally, this approach does not reflect the real costs incurred by the employee when operating his own machine for non-personal purposes. Regulatory compensation includes the cost of using the machine (wear, fuel and lubricants, maintenance, service, repair work, tire fitting).

Compensation is paid only if the direct activity (direct obligations under the employment contract) of the employee is associated with regular travel to work. Otherwise, the employee has no right to demand compensation for the costs incurred if he cannot prove that the vehicle was used for official purposes.

The procedure for payment of compensations and other points related to reimbursement of expenses were initially indicated in the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57. Since then, the payment rates have changed significantly, but the general provisions have remained in effect, therefore, accountants of enterprises, companies and organizations practicing payment compensation, it is strongly recommended that you familiarize yourself with this document.

The amount paid to an employee directly depends on how often a personal car is used for traveling for business purposes. This amount includes all expenses incurred by the owner of the vehicle - not only gasoline or diesel fuel, propane-butane, but also engine, transmission oils, technical fluids, maintenance (scheduled maintenance1, maintenance2, etc.) and service.

Accordingly, the following formula is used to calculate the compensation paid:

Ck = A + T + TO + P

• Sc- the total amount of compensation,
• A- depreciation or wear of the car corresponding to the mileage (physical wear of units, units and parts of the car per 1 km of track),
• T- directly the cost of gasoline or diesel fuel, as well as a group of fuels and lubricants,
• THEN- the cost of maintenance of a specific car, taking into account the brand, model, modification and year of manufacture,
• R or TR- repair / current repair (the cost of repair work to eliminate breakdowns, defects or malfunctions, damage that occurred during the service use of the vehicle).

Compensation is calculated on the basis of the relevant order of the head of the enterprise, company.

Note that compensation:

• It is charged every month in a fixed amount, excluding calendar days.
• It is not charged if during a specified period of time the employee was absent from the workplace and the personal car was not used for business purposes.

The objective difficulty in calculating the compensation paid is to determine the degree of intensity of the use of personal transport. So, an employee can indicate a certain fuel consumption and mileage traveled during a business trip, but stop by for lunch or for other personal matters. Accordingly, it is not possible to calculate what expenses the owner of the vehicle incurred specifically for a business trip, and what expenses for personal purposes.

Alternatively, the company can approve a traveling list or its equivalent, by which it will be possible to judge the real costs of operating and maintaining a personal car used for business trips.

For the enterprise, cash paid in the form of compensation is related to the costs of ordinary activities. For an employee, compensation within the established norms is not subject to income tax, although the tax authorities treat this issue differently.

Expenses for fuel and lubricants together with the payment of compensation are not taken into account when calculating income tax, since a personal car does not belong to a company vehicle.

Accounting for fuels and lubricants in "1C: Accounting 8.3": the main methods and subtleties of operations

The company maintains accounting records of fuels and lubricants using 1C automated software systems. Let's take a closer look at how expenses for fuels and lubricants are taken into account in accounting in "1C: Accounting 8.3". To do this, we will highlight the main stages for the purchase and write-off of fuel and lubricants for cash and for fuel accounting according to waybills.

Purchase / write-off for cash

When accounting for fuel and lubricants in "1C: Accounting 8.3" 3 operations are reflected: issuing cash to an employee to buy fuel, posting and writing off according to waybills.

• Payment of the money... For issuance, it is necessary to draw up funds in the account. For these purposes, in the "Bank and cash desk" tab, select "Cash documents" and then "Issue". The type of operation should be "Issued to the accountable person". All form fields are filled in, including automatically (values ​​are taken from reference books). Upon completion of filling, the posting is traditionally carried out ("Post") with the formation of an Expense cash order and the posting itself. The printed form of the RSC can be obtained by clicking on the "Print" button.
• Posting... The employee received the money, bought fuel and lubricants with it and submitted an advance report to the accounting department. Now you need to capitalize gasoline in the program. In the "Cashier and bank" tab, go to "Advance report". Next, a report is created indicating the reporting person, other data, including information from the "Issuance of money". The item created before is selected in the goods tab (for example, "Gasoline AI-98"). Accounting account - 10.03. Depending on how and by whom the sale and purchase of gasoline was made, 18% VAT is indicated or excluding value added tax. If necessary, after posting the document, you can familiarize yourself with the accounting entries that are generated automatically.
• Write-off... The write-off operations are carried out in accordance with the completed waybills. The best option for this is to use a ready-made document "Requirement-invoice", and not "Operation entered manually". You need to go to "Production" and then create a new document. Next, a standard form is filled in. The only thing is that in the "Materials" you will need to add the required fuels and lubricants, indicate the quantity according to the waybill and the invoice (Fuel - 10.03). Do not forget to fill in all the fields on the Cost Account tab.

Fuel card accounting

If a company buys gasoline or diesel fuel using fuel cards, then the process of accounting for fuel and lubricants will be different than when purchasing for cash. Accounting for fuels and lubricants is performed in the following sequence:

• Prepayment... You will first need to make an advance payment to the seller (supplier) of gasoline or diesel fuel. Go to the "Bank statements" section of the "Bank and cashier" tab and click "Write-off" in order to write off the required amount from the current account.
• Fuel card... The receipt of the fuel card is carried out through the document "Receipt" in the "Purchases". A new document “Goods Receipt” is created, indicating the data on the supplier's documentation. Next, you need to add the item "Fuel card" and specify the data on the supplier and fuel. When carrying out transactions with VAT, registration and subsequent posting of the document is carried out.
• Adopting fuels and lubricants... Usually, closer to the last days of the month, suppliers indicate data on gasoline or diesel fuel supplied in fact. Acceptance of fuels and lubricants is carried out by means of "Receipt of goods" on account 10.03, indicating all the details of the supplier.
• Write-off... The waybills are written off to expenses in accordance with the consumed gasoline. If gasoline is written off for needs other than production, then the operation is carried out in the same way, but the account will be 91.02.
• Residue control... Accounting for the remaining fuel is carried out by issuing an WWS from the "Reports" tab. The WWS is formed according to the specified parameters.

The importance of accounting for fuel in enterprises

In market conditions with high competition in most areas of activity, the determining factor is not only the quality of goods or services, but also their cost. The cost of products or services rendered using (cars, trucks, special equipment) directly depends on the rational use of material resources, namely, fuel and lubricants.

The consumption of gasoline or diesel fuel, engine oil, as well as oil in the hydraulics of machines and special equipment, carrying out regular maintenance and current repairs of a car requires costs that are taken into account at the enterprise and reflected in accounting and tax accounting. The presence of errors in the reporting documentation, inconsistency of accounting entries with the real costs of fuel and lubricants leads to a decrease in the efficiency of the enterprise, problems with accounting, taxation.

Control is carried out both on the purchased fuel and actually spent taking into account the waybills. It is the waybills that remain an effective way to track the received and consumed gasoline, diesel fuel when using a vehicle directly for business, not personal purposes.

It is necessary to carry out an objective assessment of the cost of fuels and lubricants, taking into account all factors. So, the consumption rates of gasoline or diesel fuel are compiled taking into account road, climatic conditions, the specifics of travel (cargo transportation, passenger transportation), the specifics of traffic (in a city with frequent traffic jams, traffic lights, on the highway, in a combined cycle). The total fuel consumption includes not only consumed gasoline for mileage, but also fuel for transport work, running-in the car after repairs and maintenance. In winter, surcharges are taken into account as real fuel consumption increases.

The group of fuels and lubricants includes:

• Fuel- gasoline, diesel fuel, propane-butane, methane.
• Oils- motor, transmission, power steering and others.
• Greases used for parts, assemblies and units of the vehicle.
• Brake fluid.
• Cooling and other technical fluids necessary for the operation of systems, components and assemblies of the car, special equipment.

In addition to fuel, all of the above fuels and lubricants are changed or refilled with each maintenance. Upon completion of the current repair (TR), it will also be necessary to replace certain fuels and lubricants. Less often, it is necessary to top up fluids and oils during operation - in winter or in the case when the intensity of using the vehicle increases.

The scope of maintenance and repair work directly depends on the mileage of the vehicle or special equipment, climatic, road conditions, year of manufacture and actual wear and tear of the machines. If for passenger cars used for personal purposes, the frequency of maintenance is regulated by the manufacturer and is a constant value (every 12 months or 15,000 km), then for the vehicle fleet on the balance sheet of the enterprise, which also includes special equipment, correction factors must be applied - categories working conditions and natural and climatic conditions.

The serviceability of equipment and machines depends on timely and full-fledged maintenance. All expenses for carrying out maintenance and repair work, the purchase of appropriate fuels and lubricants are also reflected in the accounting in the organization.

It is logical that not a single driver working at the enterprise will use gasoline in the tank completely to zero - otherwise it is fraught with problems and malfunctions of the fuel system, the fuel supply system and other systems, units. The remaining fuel in the tank refers to the balance that is carried over to the next accounting period, which is reflected in the "Gasoline in the car's tanks" subaccount.

note that the difference in the cost of expenses for fuels and lubricants in accounting and tax accounting for taxpayers under PBU 18/02 is fraught with tax liabilities.

Competently organized accounting of expenses for fuels and lubricants that meets the current norms and requirements of the Tax, Civil, Labor Code of the Russian Federation is one of the main factors in the successful conduct of the material and economic activities of the enterprise. And on how the accounting of fuels and lubricants is carried out, the efficiency of the maintenance and operation of its own vehicle fleet or a fleet of equipment, rented or received for free use of cars, special equipment largely depends.

Fuels and lubricants are a wide family of petroleum products used in automotive and other equipment. This category includes fuel obtained from oil, substances of machine components and assemblies, as well as special-purpose liquids. The main type of fuels and lubricants is fuel. It accounts for almost three quarters of all substances included in the group of fuels and lubricants.

The fuel component of fuels and lubricants is kerosene, aviation fuel, diesel fuel, gasoline, and natural gas. The lubricants are greases, transmission and engine oils. Cooling and brake fluids are often distinguished into a separate group of fuels and lubricants. It should be noted that not all types of lubricants related to fuels and lubricants are of petroleum nature: some of them are prepared from silicon compounds.

Fuel as a type of fuels and lubricants

When internal combustion engines and diesel engines appeared and began to be widely used, they required special types of fuel for themselves. The initial raw material for him was oil and its derivatives. Both diesel fuel and gasoline are a complex mixture of hydrocarbons and special additives that improve the working properties of fuels and lubricants. The production of fuel mixtures is a complex technological process that includes multistage refining of oil and petroleum products.

Most often, in everyday life and in production where automotive equipment is involved, you have to deal with different types of gasoline. In its production, they strive to find a balance between the ability to burn and resistance to detonation. By changing the composition of fuel components, its manufacturers receive gasolines that differ in knock resistance, which is externally reflected in the marking of the final product and the so-called octane number.

Lubricant materials

Lubricants can have a very different composition, but their purpose is the same - to eliminate harmful friction between the moving parts of machines and mechanisms that are forced to come into contact during operation. Modern standards make high demands on this category of fuels and lubricants. When choosing a lubricant, they are usually guided by the recommendations of the machine manufacturers and take into account scientifically developed specifications. Oil for a car is selected taking into account the type of engine and its power.

Special requirements are imposed on lubricants that have to work in systems with increased pressure. Where the gaps between the contacting parts are only hundredths of a millimeter, only purified and extremely homogeneous lubricants can be used that do not have impurities and inclusions. If this requirement is neglected, the units will quickly fail.

Classification of lubricants and technical fluids. Lubricants and technical (technological) fluids used in mechanical engineering (automotive) and in various types of transport, according to their purpose, are divided into the following groups:

• technological materials - lubricating and cooling liquids and washing, degreasing, etching, dissolving and other technical liquids and pastes required for metal cutting, assembly of machines and mechanisms, hardening of parts and tools. They are auxiliary materials in the technological process;
• operational (structural) lubricating oils, viscous greases and liquids - a group of materials used depending on the design features of machines and mechanisms, their temperature regimes, operating conditions and load. In addition, technical fluids of this group are used as working fluids in hydraulic systems (presses, injection molding machines, brakes, shock absorbers, heat exchangers, etc.);
• liquid fuel used for aircraft, automobile, jet engines and diesel engines, as well as a solvent in technical fluids and lubricants.

Properties of lubricants and technical (technological) fluids. The main characteristics of lubricants and process fluids are viscosity, anti-corrosion properties, dropping, serviceability, temperature resistance, etc. Let us briefly consider these properties.

Viscosity is a property of oils and liquids that characterizes the resistance to the action of external forces that cause their flow. Distinguish between dynamic, kinetic and conditional viscosity.

Dynamic viscosity is the resistance force of one layer of oil in the process of moving through another layer at a speed of 1 cm / s with a conditional area of ​​each layer of 1 cm2 and at a distance of 1 cm. This value is called the coefficient of internal friction.

Viscosity increases as a result of attrition of light oil fractions, accumulation of incomplete combustion products in the form of soot and oxidation of oil hydrocarbons.

The viscosity decreases when fuel enters the oil, as well as as a result of the destruction of the polymer additive in thickened oils. Fuel-contaminated engine oils oxidize much faster to form organic acids and deposits that degrade their quality. As a result, the viscosity of the oil decreases and the lubricated bearings can be damaged.

Kinematic viscosity is the ratio of the dynamic viscosity of an oil or technical fluid to their density at the same temperature. This value is called the specific coefficient of internal friction of the lubricant and is measured in Stokes (1 St = 1 cm2 / s). In practice, a fractional Stokes unit is accepted - centistokes (cSt).

The relative viscosity is the ratio of the time of the flow of 200 ml of oil (technical liquid) from the VU viscometer to the time of the flow of the same volume of distilled water at a temperature of 20 ° C.

Anti-corrosion properties - this is the ability of lubricants not to cause corrosion in friction units, engagement and other lubricated vapors. Anti-corrosion properties are defined as follows. The steel rod is kept for 24 hours at a temperature of 60 ° C in a mixture of oil and distilled water, and after that the corrosion of the rod is inspected and compared with the standard corrosion scale. Lubricants are classified into anti-corrosive, corrosive and corrosive.

Dropping is the ability of a grease under certain conditions (temperature, working environment) to lose its lubricity (liquefy) and run off in the form of drops.

In practice, the loss of lubricity is determined by the temperature at which the first drop of lubricant drips and falls. In this case, the operating temperature of the grease should be 10 ... 20 ° C lower than the dropping point.

Motor properties determine the quality of the engine oil. These are temperature resistance, washing ability, etc. The oil affects the formation of deposits (carbon deposits, varnishes on pistons, coking of piston rings), and the motor properties determine the use of one or another oil as a lubricant for internal combustion engines or diesel engines operating under various thermal conditions. , pressure, power.

Density lubricant (oil) is the ratio of the mass of this material under normal conditions to the mass of water of the same volume at a temperature of 4 ° C.

Operability lubricants - this is the time of an increase in the coefficient of friction at given temperatures and loads in lubricated friction units. In practice, the performance is determined on a five-ball machine.

Temperature resistance - the property of the lubricant with increasing temperature to provide the required coefficient of friction under conditions of boundary friction. According to GOST 23.221-84, the temperature resistance is determined by a four-ball machine. The obtained values ​​for temperature and coefficient of friction are compared with the reference data.

To characterize lubricants, in addition, such parameters as strength, self-igniting, lubricating properties, solidification, melting temperature, etc. are used. All these characteristics determine the suitability of oils and other lubricants for use in various operating conditions of engines of machines, machine tools and mechanisms. ... The reliability and durability of machines and mechanisms depends on their quality.

Mineral and synthetic lubricants. Mineral oils form the basis of all lubricants - all types of oils, greases and a number of technical fluids. Mineral oils are widely used as a lubricant for eliminating friction, coking, removing fuel combustion products, and removing heat from the friction zone. These oils are components of thick lubricants, as well as conservation, sealing and process fluids.

In addition to natural mineral lubricants, organic synthetic fluids and lubricants are also widely used. These new oils and greases are outwardly similar to mineral oils, but have higher performance properties at low and high temperatures, high speeds and work loads, and a wide range of other properties required for the operation of modern machines and mechanisms. Mineral and synthetic lubricants (oils), depending on the field of application, are divided into the following groups: motor, transmission, industrial, separator, transformer, electrical insulating, instrument oils, as well as operational (structural) oils and liquids.

Properties motor oils are high temperature resistance, detergency, stable viscosity in a wide temperature range. Motor oils are classified into carburetor, aircraft, jet and diesel oils.

Depending on the design features of the engines and their typical modes and power, engine oils are intended for non-boosted, low-boosted, medium-boosted and high-boosted engines. A separate group of oils is produced for low-speed stationary diesel engines.

The designation of engine oil includes the letter M - engine oil, numbers characterizing the class of kinematic viscosity, and capital letters from A to E, denoting belonging to the group of oils in terms of performance.

When representing the kinematic viscosity class in the designation of oil with a fraction, the viscosity class at a temperature of -18 ° C is indicated in the numerator, and at -100 ° C in the denominator.

Depending on the quality, all motor oils are divided into six groups, designated by the letters A, B, C, D, D, E, which indicate the quantitative content of additives for various purposes in the oil.

Group A oils are produced without or with little additives. Up to 6% of additives are introduced into Group B oils and are used only in low-powered carburetor engines. Oils of group B contain up to 8%, and group D - up to 14% of additive compositions. They are intended for medium and high powered diesel engines and carburetor engines, respectively. For thermally charged diesel engines with supercharging operating in severe conditions, oils of group D are produced with

15 ... 18% of additive compositions. Group E oils are designed for low-speed diesel engines operating on fuels with a sulfur content of up to 3.5%.

Index 1 is assigned to oils for carburetor engines, index 2 - for diesel engines.

Universal oils for carburetor engines and diesel engines of the same forcing level do not have an index in the designation, and oils belonging to different groups must have a double letter designation (the first letter when used in diesel engines, the second in carburetor engines).

There are additional indices: pk - working conservation oil; h - oil with a thickening additive; c - for circulating and lubricating lubrication systems; 20 and 30 are base number values.

For example, brand M-10G2k: M - motor, 10 - kinematic viscosity of oil, G2 - for high-performance diesel engines without or with moderate boost (group G2), k - KAMAZ. For foreign engine oils, two types of classification are used: viscosity - SAE (American Society of Automotive Engineers) and performance properties - API (American Petroleum Institute).

The SAE viscosity grading of engine oils classifies oils into fluidity grades. The viscosity of the oil in this system is expressed in conventional units - the degree of viscosity. The higher the number included in the SAE grade designation, the higher the viscosity of the oil.

According to the classification, engine oils are divided into six winter (0W, 5W, 10W, 15W, 20W, 25W) and five summer (20, 30, 40, 50 and 60) classes. In these series, high viscosity corresponds to large numbers. All-season oils suitable for year-round use are designated by a double number, the first of which indicates winter, and the second - summer class: SAE 0W-20, 0W-30, 0W-40, 0W-50, 0W-60, 5W-20.5W -30.5W-40, 5W-50, 5W-60, 10W-20, 10W-30, 10W-40, 10W-50, 10W-60, 15W-20, 15W-30, 15W-40, 15W-50 , 15W-60, 20W-20, 20W-30, 20W-40, 20W-50, 20W-60. The lower the number in front of the letter W (Winter - winter), the lower the viscosity of the oil at low temperatures, easier cold start of the engine with a starter and better pumpability of the oil through the lubrication system. The higher the number after the letter W, the higher the viscosity of the oil at high temperatures and the more reliable engine lubrication in hot weather.

The API classification divides engine oils into two categories: S (Service) - oils for gasoline engines and C (Commercial) - oils for diesels.

The oil class designation consists of two letters of the Latin alphabet: the first (S or C) indicates the oil category, the second indicates the level of performance. The further from the beginning of the alphabet the second letter, the higher the level of properties (i.e. oil quality). Diesel oil classes are additionally subdivided for two-stroke (CD-2, CF-2) and four-stroke (CF-4, CG-4, CH-4) diesel engines. Most foreign engine oils are universal - they are used both in gasoline engines and diesel engines. Such oils have a double designation: CF / CC, CD / SF, etc. The first letters indicate the main purpose of the oil, ie CF / CC - "more gasoline", CD / SF - "more diesel". Energy saving oils for gasoline engines are additionally designated with the abbreviation EC (Energy Conserving).

Motor oils are characterized by the following properties: density at 20 ° C, viscosity, ash content without additives and coking properties, acidity, flash point and pour point, and corrosiveness of lead (additives). These parameters are determined not only for each group of oils, but also for each brand of these groups.

A special group is engine oil for steam turbines, machines and compressors. In these stationary power plants, working mechanisms (including in friction units) are actively oxidized by air and high temperatures. These operating conditions are met by oils of the following brands: light cylinder oil 11, light cylinder oil 24, heavy cylinder oil 38 and heavy cylinder oil 52, turbine oils T 22, T 30, T 46, T 57 and compressor oils KS-19, XA-23 , XA-30 (the last two brands for cold compressors).

Transmission oils are intended for use in friction units of transmission units of cars and trucks, buses, tractors, diesel locomotives, road construction and other machines, as well as in various gear reducers and worm gears of industrial equipment. Gear oils are base oils alloyed with various functional additives: depressant, extreme pressure, antiwear, antioxidant, anticorrosive, antifoam, etc. Mineral, partially or fully synthetic oils are used as base components. Transmission oils operate at high speeds, pressures and a wide temperature range. Their starting properties and long-term performance must be ensured in the temperature range from -60 to +150 ° C. Therefore, quite stringent requirements are imposed on transmission oils. Gear oils perform the following functions:

• prevent wear, galling and other damage to friction surfaces;
• reduce frictional energy losses;
• remove heat from friction surfaces;
• Reduces gear shock, vibration and gear noise;
• protect against corrosion.

The oils used in automatic transmissions have very special requirements related to the design features of such transmissions and the functions they perform.

The viscosity-temperature properties of transmission oils are determined by the SAE classification of the oils. It divides transmission oils into four winter (70W, 75W, 80W, 85W - the lower the number, the lower the temperature in winter, the oil retains its performance) and five summer (SAE80, SAE85, SAE90, SAE140, SAE250 - the higher the number, the at a higher temperature, the oil retains its performance) classes. The viscosity grades of SAE80 and SAE85 oils are new and have been introduced for the first time in the last decade. Multigrade oils are double-labeled: SAE 80W-90, SAE 85W-90, etc. In accordance with the viscosity grade, the admissible limits of kinematic viscosity are limited at +150 ° C and negative temperatures, at which the dynamic viscosity does not exceed 150 Pa · s. This viscosity is considered limiting, since it ensures reliable operation of transmission units.

Industrial oils are a large group of oils used mainly for lubrication of friction units of various mechanisms, for preparation of working fluids used in various systems (for example, in braking systems of cars, hydraulic drives of machine tools), and also as base oils for the production of greases. The petrochemical industry produces general purpose industrial oils with various densities and kinematic viscosities. A variety of industrial oils are separator oils of grades L and T, which are used to lubricate bearings, spindles, grinding equipment and other machines and mechanisms.

The properties and scope of some industrial oils are considered in table. 1.

Table 1. Properties and fields of application of industrial oils
Brand	Density,	Viscosity kinematic, cSt	Temperature solidification, ° С,	Flash point in open crucible, ° С, not less	Application area
I-5A	0,89	4 … 5	-25	120	Precision mechanisms with low load at a speed of 15 ... 20 thousand min-1
I-8A	0,90	6 … 8	-20	130	Precision mechanisms with low load at a speed of 10 ... 15 thousand min-1
I-12A	0,88	10 … 14	-30	165	Grinding spindles, machine tool hydraulic systems
I-20A	0,885	17 … 23	-15	180	Small, medium, high-speed machines, hydraulic systems
I-25A	0,89	24 … 27	-15	180	Large and heavy machine tools, hydraulic systems of machine tools, woodworking machines
I-30A	0,89	28 … 33	-15	190
I-40A	0,895	35 … 45	-15	200
I-50A	0,91	47 … 55	-20	200	Heavy duty low speed machines, material handling equipment

Transformer oils are used in power transformers, power switches, rheostats and other electrical appliances as electrical insulators, arc extinguishers and for heat removal. Transformer oils have high thermal conductivity, low coefficient of thermal expansion, oxidation resistance and low pour point.

TO operational(structural) oils and liquids include a large group of materials that are used as working fluids in hydraulic systems: presses, dies, vacuum pumps, hydraulic motors, injection molding machines, shock absorbers and brake systems. These materials must have high lubricating properties, anti-corrosion resistance, high elasticity and stability under load.

Industrial and turbine oil, as well as synthetic fluids of grades 132-10 and 132-10L are used as operating materials. These materials are a mixture of synthetic fluid and mineral oil. They are intended for operation in hydraulic systems at temperatures of -70 ... +100 ° С, and liquid of grade 7-50С-3 is used in hydraulic systems at temperatures of -60 ... +200 ° С.

Operating oils and fluids include shock-absorbing fluid, antifreeze, spindle oil, viscin oil (for trapping dust), damping fluids, inertial oil and other materials that are widely used in railway transport, in devices (potentiometers, microscopes, etc.), heat carriers, hydraulic systems, etc.

TO antifreeze include engine coolants. They protect the inner walls of engines from overheating, an idle engine from freezing (in winter), and, in addition, reliably protect the internal cavities of the cooling system from corrosion. Antifreezes contain anti-corrosion, anti-friction and stabilizing additives. The service life of the additives limits the shelf life of antifreezes to within three years or 60,000 km. Operating temperature ranges depend on the concentration of antifreeze.

For example, for the coolant Tosol A40m, the operating temperature is set within -40 ... +108 ° C.

Brake fluids designed for hydraulic brakes and clutch mechanisms. Low-boiling brake fluids of the BSK type are replaced by high-boiling ones "Tom", "Rosa", etc. The service life of the fluid is up to three years.

Synthetic oils and liquids produced by the petrochemical industry have high physical and chemical properties that are not possessed by natural (mineral) lubricants

materials. They do not freeze at low temperatures, are elastically compressed, have constant viscosity and a number of other valuable properties. Synthetic oils and fluids are used as various lubricants, shock absorbers and liquid springs, working fluids in devices and hydraulic systems, as well as in heat carriers and heat exchangers. They have an operating temperature range of 110 ... 350 ° C. They are added to lubricants, lubricants and process fluids.

The industry produces several brands of synthetic fluids and oils, which are widely used in both stationary and non-stationary equipment as lubricants.

Technological lubricants and fluids. This is a large group of materials, both synthetic and natural, which are used in the processing of blanks and assembly of machines and mechanisms. These substances are neutral to metals and alloys, improve technological processes, product quality and increase labor productivity. Process lubricants and fluids include anti-adhesive, hardening, washing, lubricating and cooling systems (SOS) and coolant. Let's take a quick look at quenching oils, cutting fluids and lubricants.

Various mineral oils (machine, spindle, transformer), as well as special oils are used to cool parts and tools during quenching and chemical treatment. quenching oils brands MZM-16, MZM-26, MZM-120. They have operating temperatures in the range of 40 ... 200 ° C, depending on the brand of oil and hardened parts.

Cooling lubricants found wide application as auxiliary, technological materials in the processing of metals by pressure, cutting, drawing and other technological operations. In the process of machining workpieces, coolant creates an oil film in the contact area of ​​the tool with the workpiece, prevents a gap, increasing the tool life, intensively removes heat, reduces friction and promotes high-quality machining of parts.

Various synthetic liquids, vegetable oils and refined products are used as coolants: industrial oils, emulsions, sulfofresol, ukrinols (various brands), soft and solid technological lubricants, colloidal graphite preparation, penetrating liquids, etc. All of them have different physical and chemical and performance properties.

Lubricants are mineral or synthetic materials designed to lubricate rotating mechanisms, as well as to protect machinery and equipment from environmental influences. Greases are made by adding thickeners to common mineral and synthetic oils.

Lubricants include greases, petroleum jelly, ointments of various colors and purposes, and conservation lubricants. They have a different consistency, during the operation of the mechanisms in the friction nodes they liquefy, and at rest they restore their consistency. According to their purpose, lubricants are divided into antifriction, conservation (protective) and sealing. They can sometimes be used interchangeably. Antifriction lubricants are used in plain bearings, rolling bearings and other friction units. This grease is firmly held in friction units, can serve for a long time and does not require frequent replacement. Some units (for example, the bearing of the universal joint shaft) are filled with grease for the entire calculated period of operation of the mechanisms. The main properties and areas of application of antifriction lubricants are considered in table. 2.

Table 2. Properties and fields of application of anti-friction lubricants
Brand	Properties	Areas of use
Synthetic solid oil US-2	Medium melting, moisture resistant	Friction assembly units operating at temperatures up to 65 ° С
Litol-24	Waterproof	Friction units for wheeled, tracked, transport machines and industrial equipment
Product lubricant USSA	Plastic, waterproof	Heavily loaded assemblies, gears, springs, winches, open gears
CIATIM-202, -203 grease	Universal, refractory, moisture-resistant, frost-resistant	Closed type rolling bearings and other assembly pairs of friction units at a temperature of -60 ... + 120 ° С
Universal medium melting US-1, US-2, fatty solid oil	Waterproof antifriction and conservation grease	Friction units of car chassis, rolling bearings, gearboxes, gear wheels in the temperature range -40 ... + 70 ° С
Uniol-1	Anti-friction, extreme pressure, high temperature, waterproof	Various mechanisms at an operating temperature of -30 ... +150 ° С and for a short time up to +200 ° С
VNIINP-28	Soft, low evaporation	High-speed bearings (up to 600 min-1) at a temperature of -40 ... + 150 ° С
Vaseline technical UN	Multipurpose, low melting grease	Friction units of metal-cutting machines, car hubs at temperatures not less than 40 ° С

Conservation (protective) lubricants serve to protect machine tool equipment from corrosion. For this purpose, lubricants and thickened oils are used. They cover various equipment in the process of transportation and conservation for the storage period in the winter. Agricultural machinery, military equipment and unused equipment are mothballed.

To preserve machinery and equipment, grease GOI-54, technical petroleum jelly of several brands, conservation oil, rope lubricants, rifle lubricants, etc. are used.

Sealing (sealing) lubricants are used for tight hermetic joints. These include gasoline-resistant, vacuum, graphite, gas-faucet, pumping, several brands of thread lubricants and slug lubricants. In each specific case, a grease with certain properties is used: consistency, viscosity, thermal conductivity, etc. All these types of greases are widely used in various industries, increasing the operational properties of the machine park.

Lubricant additives. To improve the efficiency of machine components (engine, transmission, fuel system, cooling system), various drugs are used, called additives. Let's consider a group of additives for engines.

Group A includes break-in preparations, or modifiers. They are designed for a mileage of 2,000 ... 60,000 km and are designed to reduce friction and increase the viscosity of the oil. This group includes molybdenum preparations: molipriz, friktol, molilate and molik.

Modifiers form a polymer matrix on the working surface, in which an oil film is retained, which reduces friction and increases engine life. Thickeners increase the viscosity of lubricants at high temperatures.

Group C - operational and restorative preparations, or remetallizers, are used with a mileage of more than 30,000 km. Domestic additives of this group include "Resource", "Super-resource", "Rimet". The latter increases the compression (pressure) by 15 ... 20%, reduces CO emissions, provides fuel and oil savings up to 10%, increases the oil resource up to 50%, the engine - 1.5 - 2 times.

Particles of the ultrafine composition of the additive, consisting of an alloy of copper, tin and silver, are transferred by the oil to the friction zone, where they are crushed by rubbing surfaces and form a new dense metal layer on them. Thus, surface defects caused by friction are leveled. Parts of the cylinder-piston group are rubbed tightly. In addition, during the operation of the piston group, carbon deposits are formed on the cylinder walls (mirror), sometimes shells (slags). These circumstances drastically reduce the compression of the pistons, which leads to a loss of engine power. When additives are used in fuel and oil, carbon deposits (slag) are removed from the cylinder walls over the entire surface of its mirror. The proportion of additives in modern oils is 15 ... 25%.

Rice. 1. Piston group when operating on fuel without additives (a) and with additives (b): 1 - cylinder mirror; 2 - piston; 3 - cylinder; 4 - piston oil scraper rings

When using fuel and oil without additives, carbon deposits and shells are formed on the cylinder bore (Fig. 1, a). Since the compression rings of the piston are not tightly adjacent to the cylinder bore due to carbon deposits and cavities, the compression pressure in the cylinder drops, and engine power is lost along with it. When additives are used, the carbon deposits (slags) are washed off, the shells are leveled, the pressure in the cylinder and the engine power increase (Fig. 1, b).

Fuel additives. Substances added to liquid fuels to improve their performance are fuel additives. They dissolve resins, clean and improve the operation of fuel equipment, spark plugs of cylinder surfaces, promote better combustion and fuel economy, and reduce the emission of harmful substances. Some fuel additives are available in the form of tablets (for example, Aderco tablets).

2. Automotive fuel

Petrol. The main fuel for carburetor engines is gasoline. One of the main characteristics of gasoline is its octane number.

Chemicals that make up gasoline (carbon in the form of soot, nitrogen oxides, lead, sulfur, etc.), emitted into the atmosphere, have a harmful effect on the health of people, animals and flora. In order to improve the technological and operational properties in Russia, gasoline manufacturers have added antiknock additives (antiknock agents) and other additives for various purposes. The most common antiknock agent is tetraethyl lead Pb (C 2 H 5) 4 in the form of a mixture with ethyl bromide and monochloronaphthalene (ethyl liquid). The introduction of 4 ml of ethyl liquid per 1 kg of gasoline increases the octane number from 70 to 80 units. Gasoline with antiknock additives is called leaded, but this gasoline is poisonous and, when burned, releases toxic toxins into the environment.

The quality of gasoline and the design of cars are subject to high restrictions on emissions of harmful substances into the atmosphere. Exhaust gas converters are installed in the mufflers of cars.

In connection with Russia's entry into the world market, gasoline producers have reorganized to produce fuel according to European standards Euro-3 (2002), Euro-4 (2005) and Euro-5 (2009). New, higher environmental requirements for cars are in force. With the adoption of the Federal Law of 07.03.2003 No. 34-FZ "On the prohibition of the production and circulation of leaded gasoline in the Russian Federation," Russian oil refineries stopped producing leaded gasoline. Currently, Russian oil refineries produce gasoline (GOST R 51105-97 *, GOST R 51866-2002 *), which meets Euro-3 and Euro-4 standards for exhaust gas toxicity (sulfur, benzene and oliphenic hydrocarbons).

The Perm Oil Refinery has been producing gasoline according to the European Euro-5 standard since September 2009.

Gasoline consists of aromatic hydrocarbons (aromatic compounds boiling at temperatures below 200 ° C), naphthenic, oliphenic and paraffinic hydrocarbons. Aromatic hydrocarbons have a high octane number (98 units and above). Naphthenic hydrocarbons (naphthenes) have a low octane number (75 units and below). Some representatives of naphthenes have an octane number of 80 ... 87 units (for example, cyclopentane - 85 units, tertiary butylcyclohexane - 87 units). Among the oliphenes (saturated hydrocarbons), there are hydrocarbons with high octane numbers. However, oliphenes are less chemically stable than naphthenes or aromatic hydrocarbons. For example, oliphenes have the following octane numbers:

• normal octane - 17 units;
• methylheptane - 24 units;
• dimethylheptane - 79 units;
• trimethylheptane - 100 units;
• methylhexane - 45 units;
• methylbutane - 90 units.

In addition, nitrogen, oxygen and sulfur get into gasoline from the refined oil. To improve the performance properties, alcohols, ethers and metal additives (iron, manganese, lead) are introduced into gasoline, which impart antiknock properties to the fuel. All these chemical constituents in the process of combustion and release of fuel into the atmosphere have a harmful effect on humans and the environment. Each chemical element has strict requirements. For example, in all brands of gasoline, the mass fraction of benzene hydrocarbons should be no more than 3% of the total fuel volume, sulfur - no more than 0.05%.

Detonation is a spontaneous explosive ignition of a combustible mixture. During detonation, the working mixture in the engine cylinder burns out at a speed of up to 2,000 m / s, while the gas pressure in the cylinders increases significantly, a sharp knock appears and the engine power decreases. Under normal conditions, the mixture in the engine cylinders burns at a speed of 30 ... 40 m / s. Knock can be caused by low octane fuel, early ignition and engine overheating. Similar phenomena are also observed in the presence of incandescent carbon deposits in the combustion chamber and overheating of the spark plugs (glow ignition). In this case, after turning off the ignition, the engine continues to work for some time, which does not happen during detonation. The appearance of knocking knocks is allowed when the throttle valves are suddenly opened with the gas pedal during acceleration. If detonation occurs for a long time or is observed constantly, then it is urgently necessary to identify and eliminate its causes in order to avoid serious engine malfunctions (burnout of pistons, valves, increased wear of parts of the crank and gas distribution mechanisms). In addition to these phenomena, there is a rapid wear of parts of the engine piston group. Motor fuel must have a high detonation resistance ... The detonation resistance of the fuel is characterized by the conventional octane number, which is the basis for the marking of gasoline. This is one of the characteristics that determines the quality of gasoline, and, consequently, power, reliability, efficiency, durability of the engine. Antiknock fuel additives are used that replace tetraethyl lead (TPP). Additives of the CTM and MCTM brands based on organic manganese compounds are tens of times less toxic than TPPs.

The octane number of the fuel is determined by the motor and research methods.

The motor method consists in determining the octane number in laboratories at oil refineries on single-cylinder gasoline engines of the UIT-85 (UIT-65) model. To determine the octane number, a reference (standard) fuel is taken - a mixture of normal heptane and isooctane in a certain ratio. Isooctane burns without explosion at a flame propagation speed of 50 m / s. Normal heptane burns with an explosion at a speed of 3000 ... 5000 m / s. The octane number of normal heptane is conventionally taken as 0, the octane number of isooctane - as 100 units. Starting a single-cylinder carburetor engine on a reference (standard) fuel, according to the readings of the instruments, the compression ratio (knock) is recorded and compared with the compression ratio of the reference (standard) mixture. If, for example, gasoline detonates as a mixture containing 80% isooctane and 20% normal heptane, then the octane number of the test gasoline is 80. conditions (low speed, low heat load, city driving and other operating conditions), therefore, a research method was developed for determining the octane number of gasoline. This method characterizes knock resistance under various operating conditions.

The difference between the nominal octane number obtained by the motor and research methods of the same fuel is called the sensitivity of the gasoline. In this case, octane numbers will have different numerical expressions. For example, the octane number of AI-92 gasoline, determined by the research method, is 92, and by the motor method - 83. The lower the sensitivity of the gasoline, the higher the anti-knock properties of the fuel. In practice, at oil refineries, the octane number is determined at stands by the motor method. At the same time, high-quality gasolines are tested according to the research method.

Gasoline mixed with air, burning in the engine cylinders, forms high pressure, which is converted by a crank mechanism into mechanical energy that drives the car. A mixture of gasoline and air forms a combustible mixture. For complete combustion of 1 kg of gasoline, approximately 15 kg of air is needed. This mixture of gasoline and air is called normal. The enriched combustible mixture contains 13 ... 15 kg of air per 1 kg of gasoline, the rich combustible mixture - less than 13 kg of air. A rich fuel mixture does not completely burn out, while the power and economy of the engine are reduced. Carbon deposits form on the engine pistons, black smoke is emitted from the muffler. The lean fuel mixture contains more than 15 kg of air per 1 kg of gasoline. Poor combustible mixture - 17 kg of air. Such a mixture burns slowly, the engine runs unstable, the power decreases, and the engine overheats. If 1 kg of gasoline contains significantly more than 17 kg (up to 21 kg), such a mixture does not ignite at all. Correct adjustment of the carburetor for a specific brand of gasoline ensures the stable operation of the engine, its reliability, durability of the mechanisms, efficiency and environmental friendliness. Viscosity gasoline is predetermined by the fractional composition and its chemicals. Aromatic and naphthenic hydrocarbons increase the viscosity. The viscosity of gasoline also increases with decreasing temperature. Distinguish between dynamic and kinematic viscosity of gasoline. In the technical characteristics, the viscosity of gasoline is not indicated and is not standardized.

Density gasoline is a physical characteristic of fuel. The density of gasoline is used when calculating the volume and mass of gasoline by the manufacturer and the consumer, it is indicated in the technical specification and is determined at a temperature of 20 ° C (currently 15 ° C is accepted). The density of all brands of gasoline at a temperature of 20 ° C is no more than 750 kg / m3.

Evaporation fuel is the volatility of the fractional composition of gasoline under normal conditions, high or low temperatures and pressures. In this case, gasoline is lost, and steam plugs are formed in the gas lines. The volatility of gasoline must ensure the start and operation of the engine under any conditions and with any method of supplying the combustible mixture to the engine (carburetor, injector). The volatility of gasoline also affects the emission of toxic gases in cold and hot weather (carbon oxides and unburned hydrocarbons) and is characterized by the volatility index and the vapor lock index (IPP), which characterize the vapor pressure and the amount of fuel evaporated at a temperature of 70 ° C. This indicator is determined by the formula

IPP = 10DNP + 7V70,

where DNP is the saturated vapor pressure, kPa; V70 is the amount of fuel evaporated at 70 ° C,%. The index of steam plugs of all brands of gasoline in summer time is 950, and in winter time - 1 250. The saturated vapor pressure of gasoline from April 1 to October 1 is 35 ... 70 kPa, and from October 1 to April 1 - 60 ... 100 kPa. The amount of gasoline evaporated depends on the temperature. So, at a temperature of 70 ° C, evaporation is 10 ... 50% of the total fuel volume, at a temperature of 100 ° C - 35 ... 70%, and at a temperature of 180 ° C - more than 85% (GOST R 51105-97 * and GOST R 51866 -2002 *).

Technological(chemical) stability is the ability of gasoline not to undergo chemical changes and oxidation during the production, storage, transportation and use of gasoline in cars. Stability is determined by the chemical composition of the fuel (the presence of hydrocarbons prone to oxidation and gum formation), temperature, storage and operating conditions.

To increase technological (chemical) stability, antioxidants and metal deactivators are added to the fuel. All these characteristics are determined by various methods (by the content of insoluble and soluble fractions, the evaporation of gasoline in a stream of air, etc.).

Corrosion-protective properties gasoline are manifested due to the presence of sulfides, acids, alkalis and water in it. These fractions are strictly standardized and are indicated in the technical specifications for motor fuels. Various anticorrosive additives are added to neutralize the corrosive properties of gasoline.

Diesel fuel. For diesel engines, special diesel fuel is used as fuel, which contains heavier petroleum fractions than gasoline. Diesel fuel must provide smooth and soft engine operation, have a certain viscosity, pour point and not contain mechanical impurities. Smooth engine operation is ensured by slow combustion of fuel and an increase in cylinder pressure. Ignition of the fuel when it enters the cylinder occurs if the gas mixture is under pressure up to 10 MPa. With a delay in self-ignition, a significant amount of fuel accumulates in the cylinder, and the simultaneous combustion of a large batch of fuel leads to a sharp increase in pressure and hard operation of the engine. Diesel fuel's ability to quickly self-ignite is determined by the octane number. This number (40 ... 45) corresponds to the percentage of cetane in the mixture with alphamethylnaphthalene, provided that this mixture is equivalent in flammability to the tested diesel fuel.

To ensure reliable fuel supply to the engine cylinders in winter, diesel fuel must have a pour point lower than the ambient temperature by 10 ... 15 ° C. Fuel is considered to be frozen if it is poured into a test tube and loses its mobility within 1 min when the tube is tilted at 45 °. The pour point of the fuel depends on its fractional composition. Heavier fuels have a higher pour point.

The viscosity of diesel fuel must be strictly defined. High viscosity makes fuel delivery and atomization difficult. Low viscosity does not provide sufficient lubrication of the fuel pump and injectors. Mechanical impurities in the fuel cause high wear of the plunger pairs of the high-pressure pump and even sticking of the plungers. In addition, the valves of the booster pump and the high-pressure pump are not tightly closed, nozzle holes are coked, filters are clogged, etc. Water causes corrosion of instrument parts and, in winter, ice forms in fuel lines and filters.

Several grades of diesel fuel are produced for automotive engines. Summer diesel fuel (DL) is intended for vehicle operation at ambient temperatures from 0 ° C and above. Its pour point is -10 ° C.

Winter diesel fuel (DZ) is used at an ambient temperature of -30 ... 0 ° C. Its pour point is -45 ° C. Winter diesel fuel can be replaced with a mixture of 60% summer diesel fuel and 40% tractor kerosene. Arctic diesel fuel (DA) is characterized by a lightweight fractional composition, low viscosity and a pour point of -65 ° C. This fuel is used at temperatures below -30 ° C. It can be replaced with a mixture of 50% winter diesel fuel and 50% tractor kerosene.

Currently, there is a mass diesel engine of modern cars.

3. Alternative fuels

Gas fuel. Simultaneously with the diesel engine of modern cars, it is planned to expand the production of cars running on compressed and liquefied gas. In addition, cars with carburetor engines are being re-equipped to run on gas. The transition from liquid fuel to gaseous fuel is economically justified, since the cost of gas fuel is 2 - 2.5 times lower than the cost of gasoline. Compared to carburetor engines, the combustion products of gas engines contain significantly less toxic substances - reducing environmental pollution.

Compressed (natural) and liquefied (petroleum) gas is used for gas-cylinder vehicles. Compressed gas consists of methane, and liquefied gas consists of butane, propane and a small amount of impurities. Butane-propane mixtures are produced during the processing of crude oil in refineries as a by-product. The butane propane mixture is in a vaporous state in the ambient air. With a slight increase in pressure (up to 1.6 MPa) and normal temperature, this mixture turns into a liquid state and in this form is stored in steel cylinders. Liquefied gases are most widely used as a fuel for gas-cylinder vehicles. To work on compressed and liquefied gases, serial cars with carburetor engines are used. The duty cycle of a gas engine is the same as that of a carbureted gasoline engine. The design and operation of the power system units are significantly different. The liquefied gas cylinder is made of steel. The liquid, steam and safety valves, as well as the liquefied gas level indicator sensor are placed on the cylinder. The cylinders are filled through the filling valve at gas compressor stations.

Compared to fuel-air mixtures, air-gas mixtures have higher anti-knock properties, which makes it possible to increase the compression ratio and improve the economic performance of the engine. In addition, engines running on gas have more complete combustion of the mixture and significantly lower toxicity of exhaust gases. The use of gas eliminates the flushing of the oil film from the walls of the liners and pistons. Due to the absence of condensation of gasoline vapors, carbon formation in the combustion chambers decreases, the oil does not dilute, as a result of which the engine service life and the frequency of oil changes increase by 1.5 - 2 times.

Ethanol. Ethanol (drinking alcohol) is made from sugar beets, sugar cane and wood waste. Its use in carburetor engines gives a high technical effect: it provides high efficiency, high octane number, low level of harmful emissions. The engine runs stably and without knocking. In order to save expensive drinking alcohol, it is recommended to mix ethanol with low-grade gasoline. This type of fuel has both economic and environmental benefits. Ethanol is widely used in South America and the USA. For example, in the United States, more than 100,000 cars run on ethanol mixed with gasoline.

Methanol. Natural gas is used as a raw material for methanol production. Methanol as a motor fuel has good technical characteristics: high octane number, efficiency, fire safety and low level of harmful emissions. Can be mixed with gasoline. It is widely used in the USA. In New Zealand, 570 thousand tons of motor fuel are produced annually from methanol. Synthetic gasoline. The raw materials for the production of synthetic gasoline are natural gas, coal, tar sands and oil shale. Natural gas is the most productive in the production of synthetic gasoline. From 1 m3 of synthesized natural gas, up to 180 g of synthetic gasoline is obtained, which is successfully used as a motor fuel. However, synthetic gasoline is significantly more expensive than gasoline obtained from oil.

Biodiesel fuel. Due to the intensive use of both gasoline engines and diesel engines, there is widespread pollution of the natural environment. The environmental situation continues to deteriorate due to the intense emission of harmful substances. In this regard, the question arises of the production and use of such fuel, which would give the least harmful emissions into the environment. This fuel can be biodiesel. The exhaust gases of biodiesel fuel have up to 50% less harmful substances (sulfur content is 0.02%). Currently, work is underway to produce biodiesel from rapeseed, waste vegetable oil and other products.

Electrical energy. This type of energy is the cleanest when used in cars. There are no toxic emissions into the environment at all. The disadvantages of using electricity as an energy carrier are the following factors: the high cost of batteries, a low running resource of the vehicle, and high operating costs. Due to this, the production and use of electric vehicles is currently limited.

Accounting for fuels and lubricants according to waybills - 2019-2020 (hereinafter - LP) must be properly organized in any organization. It will allow you to put things in order and control the consumption of material resources. The most important is the use of submarines for accounting for gasoline and diesel fuel. Let's consider the algorithm of accounting and tax accounting of fuels and lubricants on waybills in more detail.

Fuel and lubricants concept

Fuels and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases) and special fluids (brake and cooling).

What is a waybill

Waybill is a primary document in which the mileage of the car is recorded. Based on this document, you can determine the consumption of gasoline.

Organizations for which the use of vehicles is the main activity must apply the PL form with the details specified in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.

Doubt about the correctness of posting or writing off material assets? On our forum you can get an answer to any question that you have doubts about. For example, in you can specify what the basic rate of consumption of fuels and lubricants recommended by the Ministry of Transport.

We wrote about how the waybill was corrected on our website:

• “The list of obligatory details of the waybill has been expanded”;
• "Starting from December 15, 2017, we issue the waybill in a new form";
• Waybills: from March 1, 2019, the order of issue will change.

For organizations that use a car for production or management needs, it is possible to develop a subscriber line, taking into account the requirements of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.

An example of an order for the approval of a submarine can be found.

In practice, organizations often use PLs, which were approved by the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. This resolution contains PL forms depending on the type of car (for example, Form 3 - for a car, Form 4-P - for a truck) ...

Mandatory details and the procedure for filling out the waybills are presented .

You can find out about filling out the waybills taking into account the latest innovations in the Ready-made solution from ConsultantPlus.

You can ask a question and get a prompt answer on filling out the waybill in our discussions in the VK group .

The waybills must be registered in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by the nature of their activity, the LI can be drawn up with such a regularity that allows you to confirm the validity of the expense. So, an organization can issue a DP 1 time in several days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 07.04.2006 No. 03-03-04 / 1/327, resolution of the Federal Antimonopoly Service of the Volgo-Vyatka District dated 27.04.2009 No. A38-4082 / 2008-17-282-17-282.

Accounting for the consumption of fuels and lubricants in the waybill

If we analyze the PL forms contained in Resolution No. 78, we will see that they have special columns designed to reflect the turnover of fuels and lubricants. This shows how much fuel is in the tank, how much is dispensed and how much is left. Through simple calculations, the amount of fuel used is found out.

If we turn to the order of the Ministry of Transport No. 152, then among the mandatory requisites of the submarine there will not be a requirement to reflect the movement of fuel. At the same time, the document should contain the speedometer readings at the beginning and end of the path, which will determine the number of kilometers traveled by the vehicle.

When a submarine was developed by an organization independently and it does not contain information on the use of fuels and lubricants, but only contains data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. It contains fuel consumption rates for different vehicle brands and formulas for calculating fuel consumption.

Thus, on the basis of the LP, either the actual or the standard write-off of fuels and lubricants is calculated. The data calculated in this way is used for reflection in accounting.

However, the use of a submarine for accounting for the consumption of fuels and lubricants in some cases is impossible. For example, when gasoline is fueled with chainsaws, walk-behind tractors and other similar special equipment. In these cases, the act for the write-off of fuels and lubricants is applied.

A sample of the certificate for the write-off of fuels and lubricants can be viewed on our website.

Accounting for fuels and lubricants

Like all inventories, fuel and lubricants are recorded in the accounting department at their actual cost. The costs that are included in the actual cost are indicated in Section II of PBU 5/01.

Acceptance of fuel and lubricants for accounting can be carried out on the basis of petrol station receipts attached to the advance report (if the driver purchased fuel and lubricants for cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then the accounting of fuel and lubricants on fuel cards is carried out on the basis of the report of the company that issued the card. Fuel and lubricants can be written off by the following methods (Section III):

• at the average cost;
• at the cost of the 1st by the time of inventory acquisition (FIFO).

In PBU 5/01 there is another write-off method - at the cost of each unit. But in practice, it is inapplicable for writing off fuels and lubricants.

The most common way to write off fuels and lubricants is at average cost, when the cost of the remainder of the material is added to the cost of its receipt and is divided by the total amount of the remainder and receipt in physical terms.

Write-off of fuels and lubricants according to waybills (accounting)

To account for fuel and lubricants at the enterprise, account 10 is used, a separate subaccount (in the chart of accounts - 10-3). On the debit of this account, the receipt of fuel and lubricants is carried out, on the credit - write-off.

How is fuel and lubricants written off? The algorithms described above are used to calculate the amount of fuel used (actual or standard). This quantity is multiplied by the unit cost, and the resulting amount is debited by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.

Write-off of gasoline according to waybills (tax accounting)

If everything is quite simple with writing off fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.

1st question: what expenses should be taken into account for fuel and lubricants? There are 2 options here: material or other expenses. According to sub. 5 p. 1 of Art. 254 of the Tax Code of the Russian Federation fuels and lubricants are included in the composition of material costs if they are used for technological needs. Other expenses of fuels and lubricants are included if they are used to maintain service vehicles (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of the organization is related to the transportation of goods or people, then fuel and lubricants - material costs. If vehicles are used as service vehicles, then fuel and lubricants are other expenses.

The second question: to normalize or not the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to it can be found by linking the details of the waybill and legislative norms:

1. In the submarine, the actual use of fuels and lubricants is calculated. The Tax Code of the Russian Federation does not contain direct indications that the cost of fuels and lubricants should be accepted in tax accounting only according to actual norms.
2. The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated by order No. AM-23-r, in clause 3 of which there is an indication that the norms established by it are intended, among other things, for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 03.22.2019 No. 03-03-07 / 19283, dated 03.06.2013 No. 03-03-06 / 1/20097) confirms that order No. AM-23-r can be used to establish justification of costs and determine the cost of fuels and lubricants in tax accounting according to the norms multiplied by the mileage.

IMPORTANT! In tax accounting, fuels and lubricants can be taken both according to their actual use and according to the amount calculated based on the norms.

In practice, a situation is possible when an organization uses vehicles for which fuel consumption rates have not been approved by Order No. AM-23-r. But in clause 6 of this document there is an explanation that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.

The position of the Ministry of Finance of Russia (see, for example, letter dated 22.06.2010 No. 03-03-06 / 4/61) is such that prior to the development of norms for writing off fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

In the Tax Code of the Russian Federation itself, there is no explanation of how to act in such a situation. In cases where the organization independently established the norms for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, the tax inspectorate may not recognize this as an expense. Accordingly, additional income tax assessment is possible. At the same time, the court may well support the position of the inspectorate (see, for example, the resolution of the AU of the North Caucasus District of September 25, 2015 in case No. A53-24671 / 2014).

Read about the amount of fines for the lack of a waybill in this article .

Example of writing off fuel and lubricants according to waybills

One of the most common types of fuels and lubricants is gasoline. Consider an example of buying and writing off gasoline.

LLC "Pervyi" (located in the Moscow region) in September purchased gasoline in the amount of 100 liters at a price of 38 rubles. without VAT.

At the same time, at the beginning of the month, the LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 "Kalina" car. The organization uses the vehicle for official transportation of management personnel.

The organization uses the valuation of materials at average cost.

Fuel and lubricants accountingupon enrolment

		Amount, rub.	Operation (document)
			Recorded gasoline (TORG-12)
			Reflected VAT (invoice)

We calculate the average cost of write-off in September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.

Option 1.Fuel and lubricants accountingwhen written off after the fact

Marks were made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, left after the voyage - 20 liters.

We calculate the actual use: 10 + 30 - 20 = 20 liters.

Amount to be written off: 20 liters × 40 rubles. = RUB 800

Option 2.Fuel and lubricants accountingwhen written off according to the norms

In the submarine, marks were made about the mileage: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.

In clause 7 of Section II of Order No. AM-23-r there is a formula for calculating the consumption of gasoline:

Q n = 0.01 × Hs × S × (1 + 0.01 × D),

where: Q n - standard fuel consumption, l;

Hs - basic fuel consumption rate (l / 100 km);

S - vehicle mileage, km;

D - correction factor (its values ​​are given in Appendix 2 to Order No. AM-23-r).

According to the table in sub. 7.1 for the make of the car we find Hs. It is equal to 8 liters.

According to Appendix 2, the coefficient D = 10% (for the Moscow region).

We consider the gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 liters

Amount to be written off: 4.4 l × 40 rubles. = RUB 176

Since the car is used as a service car, the cost of accounting for fuel and lubricants in the tax accounting for fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.

Outcomes

Fuel and lubricants are a significant expense item in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these costs. The use of waybills is one of the ways to determine the amount of used fuels and lubricants.

With the help of the PL, it is possible not only to confirm the production necessity of expenses, but also to record the distance traveled by a car or other vehicle, as well as to determine indicators for calculating the volume of fuel and lubricants used.

Once the actual or target usage has been determined, the write-off amount can be calculated by multiplying the unit value by the volume.

Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be made on the basis of an act of writing off fuels and lubricants.

Particular attention should be paid to the recognition of expenses for fuel and lubricants in the framework of tax accounting.