Q137. I do not have a fuel meter on the source at a building, but know how much fuel is delivered. This is not the actual amount used, since my inventory at the beginning of the year may be different than the end – should I use the delivered amount?

A137.  No. If using company records rather than meters, you must accurately determine fuel consumption during the calendar year. In this case, you would adjust deliveries to account for beginning and ending inventories.