Calculate book stock from opening stock, receipts and removals. Variance is measured closing stock minus book stock. Use one tank, one fuel grade and a consistent reporting period.
| Item | Your value |
|---|---|
| Opening stock (L) | |
| Deliveries received (L) | |
| Returns to tank (L) | |
| Fuel dispensed (L) | |
| Other removals (L) | |
| Measured closing stock (L) | |
| Book stock (L) | |
| Variance = counted − expected |
Book stock = opening + deliveries + returns − dispensed − other removals
10,000 L opening + 5,000 L received − 4,200 L dispensed = 10,800 L book stock. A closing measurement of 10,790 L gives a −10 L variance. This needs investigation; it does not prove theft.
Use litres on a consistent temperature basis throughout. This tool does not convert dip height to volume, compensate for temperature or detect leaks. It sets no universal acceptable loss threshold. Follow local safety procedures for measurements and incidents.
Health and Safety Authority: Wetstock Reconciliation at Fuel Storage Facilities, chapter 3
https://www.hsa.ie/media/5ernbdzt/wetstock_reconciliation_at_fuel_storage_facilities.pdf