New approaches to accounting petroleum and petroleum products in Ukraine

Abstract

This paper analyzes the measures to increase the accuracy and reliability of accounting of petroleum and petroleum products in Ukraine on the basis of the mandatory equipment of excise petroleum products warehouses with level meter-counters and flow meter-counters.For this purpose, the excise warehouses for the petroleum and petroleum products are equipped with level meters-counters and flow meter-counters with the transfer of information in automatic mode to the State fiscal service of Ukraine. The phased procedure for the introduction of automatic data transfer from excise warehouses is envisaged. In this case, the level meter-counter means a level meter, which measures the level, temperature and density and calculates, according to the strapping table of the storage tank entered into the memory of the level meter, the volume of petroleum and petroleum product, reduced to a temperature of 15 °C.In accordance with current regulatory documents, the maximum permissible error of the level meter should be ± 2 mm for petroleum products and ± 3 mm for petroleum. The maximum permissible error for the flow meter-counter should be ± 0.25 %. At present, quite a lot of types of level meters are undergoing a conformity assessment with the technical regulations of legally regulated measuring instruments with the aim of using them as level meter-counters.The important question is the error with which the level meter-counter determines the volume of petroleum and petroleum products in the storage tank and the allowable discrepancy between the results of volume measurement using the level meter-counter and flow meter-counter. The corresponding formulas for calculating these quantities are given.Measurement methods and methods for calculating permissible imbalance need to be used.The stated approach of operational control of accounting should be applied to other energy resources — in particular, to control the caloric content of natural gas.