Fuel consumption rates are the position of the Ministry of Transport of the Russian Federation. Fuel and lubricant consumption rates

To simplify the procedure for writing off fuel and lubricants, the Ministry of Transport of the Russian Federation has traditionally established fuel consumption standards for 2018. Also, the latest version of the current order No. AM-23-r in the Russian Federation regulating this issue has received a number of additions, clarifications for cars, trucks, this is evidenced by the summary table of the document .

Fuel consumption standards for 2018 - the latest version of the law

The main Russian legal act that regulates almost all fuel consumption standards for 2018 is Decree No. AM-23-r, it was issued by the Ministry of Transport in 2008. In order for the standards to correspond to real values ​​for cars, trucks or for any tractor, the Ministry of Transport constantly updates consumption indicators , and new models of cars are also introduced annually. For example, since 2017 the table has been supplemented with such models as Lada Granta 219020 1.6, Honda Accord IX 2.4, Toyota RAV4 2.0 2W.

Fuel consumption standards for 2018 - Ministry of Transport of the Russian Federation in the latest edition

Although the Russian Ministry of Transport regularly reviews the contents of the order on how fuel and lubricants are consumed in road transport, it indicates that all the indicated fuel consumption rates that the latest version (its summary) of the document contains are not mandatory for use, this is also evidenced by the official website ministries. That is, any organization has the right to establish its own standards, for this you need only an internal order for the enterprise. In any of the cases, to account for fuel in expenses, you will need documents confirming the purchase, they may be:

  • card issuer report;
  • available KKT checks;
  • coupon stubs.

Any other profile reporting documentation in force in the Russian Federation will do. You will also need a document confirming that the road transport was used for the needs of the organization. They may be:

  • waybills - their form can be any (typical, developed independently);
  • reports from fuel consumption and mileage control systems, they must be printed, signed;

Fuel consumption can be confirmed by an appropriate accounting statement.

How to calculate the fuel consumption rate

All fuel standards that contain are only basic and are compiled on the basis of engine power, number of pistons. The Ministry of Transport also indicated that the base indicator can be supplemented with a number of values ​​that adapt the consumption for specific conditions, that is, make it real. For example, according to the order, when calculating spending in winter, you need to add 5-20% to the indicator that the table contains. The latest edition of the profile document indicates why this coefficient is different - in the south, due to milder climatic conditions, a car consumes only 5% more fuel and lubricants than in summer, and in the north (for example, in the Republic of Sakha) by 20%. This applies to cars and trucks.

The calculation of the used fuel and lubricants also depends on the size of the settlement. For example, when up to 100 thousand people live in a city, then the organization can use another incremental coefficient - 5%, in larger settlements it is higher. So since 2017, the table for cars, trucks indicates that in cities with a population of more than 5 million people, a coefficient of 35% should be used.

The latest version of the order shows that the age of the car is an important aspect for the consumption of gasoline and diesel. Therefore, when a calculation is made for cars, trucks, then with its age of 5 years or more, an incremental coefficient of 5% is used, if the car has more than 8 years, then the coefficient will be 10%.

Fuel consumption rates for 2018 for vehicles in the table

Since more than 800 car brands are used in the Russian Federation, it is quite extensive and allows you to perform calculations in many cases. But still, in cases where the brand used is not available, in this situation it is easy to get out of the situation - you can use the values ​​\u200b\u200bspecified by the manufacturer, and you are also allowed to approve your standards.

Fuel consumption standards for passenger cars

  • for the VAZ four - 8.5 liters;
  • 7.7 liters uses VAZ-21099.

The table also contains a number of names of foreign cars, so the popular Audi A6 should use 13 liters.

Fuel consumption rates in the table for trucks for 2018

Any company in the course of its work uses vehicles that help speed up the production process.

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For them to work in favor of the company, considerable funds are required, which are mainly spent on the purchase of fuels and lubricants. Large companies prefer to have a specialist in their staff who deals with issues related to fuel and lubricants.

It makes a detailed calculation of the consumption of fuel and lubricants based on an analysis of the operation of vehicles, sets consumption rates, writes off fuel and lubricants.

What it is

The term "norm" means the amount of resource costs, which is determined on the basis of the relevant standards, based on the organizational and technical conditions of labor activity.

Rationing is a process that allows you to set the maximum allowable or optimal standard indicators.

As a rule, they are established taking into account the orders of the Ministry of Transport of the Russian Federation, international standards and rules, specific features of the sphere of production activity, type of vehicle, degree of wear, brand and model.

The actual volume of the consumed material is taken as the basis for the calculations and compared with the standard values, as a result of which the HMS consumption rate at the enterprise is established.

According to generally accepted rules, fuel consumption rationing involves the use of a base HMS consumption indicator, which is determined individually for each model, brand or modification of a vehicle, and a calculated indicator that takes into account the work performed by the vehicle, its operating conditions.

The company carries out the following activities to establish fuel consumption rates:

  • an order is issued by the head of the company to measure the fuel consumption that each vehicle consumes;
  • an act is issued based on the results of the measurements. Moreover, the act is drawn up separately for each vehicle that is listed in the company;
  • relevant calculations are carried out, after which the fuel consumption rate for each vehicle is established;
  • a special provision is being developed on the rate of consumption of fuels and lubricants, which includes the rates established by the company. The regulation is approved on general meeting collective in the presence of shareholders and founders.

According to the calculations made, the established standards, the amount of fuel consumed is written off in the company. The write-off procedure is formalized by the relevant act, which is administered by the material accountant.

Companies can fully rely on the standards set by the Ministry of Transport, not to engage in such a voluminous work.

Which, of course, is what medium, small companies and firms do. But large companies everywhere have their own norms for fuel consumption and consumption.

Fuel write-off rates in winter

The Ministry of Transport has set fuel write-off rates taking into account traffic situations, factors directly related to natural and climatic conditions.

To take them into account, correction factors are applied to increase or decrease the amount of fuel and lubricants consumed. For example, in some regions, fuel consumption in winter increases significantly in winter.

As a temperature limit for the winter period, apply a steady decrease in the average daily ambient temperature by -5 0 C and below.

As a rule, the rate of write-off of fuel and lubricants for a particular season in the regions is approved on an individual basis. For the winter period, it is set from October 1 to March 30.

For example, in the city of Moscow from November 1 to March 31, the consumption rate increases by 10%, and in the Murmansk region by 15%.

In this case, the heating of the vehicle is provided. If there are significant deviations in the direction of lowering the air temperature from the average, then it is necessary to coordinate the decision made by the legal entity with the local service of Roshydrometeorological center.

During the summer

Some business leaders are wondering when they are switching to summer norms writing off fuel? As a rule, in summer fuel consumption is commensurate with the base rate, and in some cases the actual consumption of fuel and lubricants is increased due to the use of a cooling system or air conditioner in the cabin.

The cooling equipment in some vehicles consumes a significant amount of fuel.

If the vehicle is equipped with a climate control system or air conditioning, then a legal entity can increase fuel consumption by 7-10% of the base rate.
The Ministry of Transport in its recommendations provided for correction factors for the summer period. According to its provisions, from April 1 to September 30, when determining the flow for summer time, correction factors begin to be applied.

They are established on the basis of the decision of the head of the enterprise, based on the period of operation, the availability of equipment installed in it.

The transition to the summer period of write-off of fuel and lubricants, as well as to the winter one, is carried out according to the ambient temperature.

As a rule, at an average daily temperature of +5 0 C, you can switch to the summer period. In both cases, the transition is formalized by issuing an appropriate order.

For cars

In 2019, by order of the Ministry of Transport, amendments were introduced to update the consumption rate, according to which the costs of fuel and lubricants for cars are written off.

The agency has established standard indicators for popular cars that are not included in the above act. The write-off of fuel and lubricants is made on the basis of the waybill.

The form of the waybill with a unified form was approved by the decision of the State Statistics Committee.

As a rule, it is issued for one day or a certain period of time, depending on the production activities of the enterprise.

But its duration should not exceed month. It is necessary to indicate the remaining fuel and lubricants, fuel consumption, information about the mileage, route.

Fuel consumption is determined on the basis of entries in the waybill of a passenger car. It is the primary document that is used to keep records of his work. It has approved index number 3 and OKUD code 0345001.

As for the norm for writing off fuel and lubricants with gas equipment, they can be set independently, guided by the standards approved by the Ministry of Transport.

Rules for cars that work:

  • on liquefied petroleum gas, the norm is set in liters on the basis of: 1 liter of gasoline is commensurate with 1.32 liters of LPG, that is, 1.22 ÷ 0.1. It depends on the properties of the propane-butane mixture;
  • on compressed or so-called natural gas, it is measured in cubic meters at the rate of: 1 liter of gasoline - 1.0 ÷ 0.1 cubic meters. depending on the properties of natural gas.

If the vehicle is equipped with gas-diesel engines, then the consumption rate of compressed natural gas is measured in cubic meters.

This indicates the consumption rate of diesel fuel in liters. Typically, the fuel ratio is set by the manufacturer that produced the vehicle.

Fuel consumption rates are set by companies and individual entrepreneurs not only to control the use of fuels and lubricants, but also to reduce the tax base. Such standards are relevant for business entities using vehicles in their activities, incl. for the transport of goods or passengers.

How to apply fuel consumption standards (Ministry of Transport of the Russian Federation)

Standards for the amount of fuel written off are needed to minimize the risks of disputes with regulatory authorities, including:

  • fuel and lubricant consumption rates help to derive the objective value of other costs in the cost of goods or services;
  • the volume of consumed fuel and lubricants directly affects the amount of income tax.

Accounting for fuel resources can also be kept at actual costs, but during a tax audit it will be necessary to justify each liter of gasoline.

Obligations to ration fuel costs are not provided for by tax law, and the Ministry of Finance does not have such a requirement for enterprises and individual entrepreneurs. The fuel write-off method, taking into account the standards, is caused by the need to justify the entire amount of costs included in the tax base for income tax.

Who sets fuel consumption standards:

  • Ministry of Transport - in 2018, the recommended standards are given in the order of March 14, 2008 No. AM-23-r (as amended on July 14, 2015). The fuel consumption standards of the Ministry of Transport of the Russian Federation can be used by companies and individual entrepreneurs as a guideline or recommendation, but for motor vehicles and those employed in the control and management system of enterprises, these standards are mandatory. This position is reflected by the tax authorities in a letter dated September 21, 2015 No. AC-4-10 / 16581 and in paragraph 1 of Section 1 of the Appendix to Order No. AM-23-r.
  • Business entities themselves can also calculate and approve fuel consumption standards (for example, using a control measurement act or order).

The fuel consumption rates of 2018 may contain a number of decreasing or increasing factors - this is necessary to optimize costs, taking into account the time of year and the characteristics of traffic in a particular area.

The Ministry of Transport of the Russian Federation regulates fuel consumption norms by law, the latest version of its standards takes into account the adjustments made by order No. HA-80-r of 07/14/2015. If the norms for fuel, oils or other fuels and lubricants have been exceeded, it is necessary to prepare documents that can justify the need for increased consumption in a particular situation. For this purpose, you will need waybills.

Fuel consumption rates for 2018 are set separately for different makes and models of cars with reference to the modification of the car. There are several types of fuel standards:

  1. Basic fuel consumption rates. They are measured in liters for every 100 kilometers, provided that the vehicle is in running order.
  2. Transport norm with meters in liters per 100 km of track in the conditions of transport operations.
  3. Standards for buses, dump trucks.
  4. Limits for trucks, reflected in liters with reference to 100 ton-kilometers.

Not in all cases, the fuel consumption rate is indicated in liters, gas is fixed in cubic meters of CNG. If we are talking about liquefied gas, then the meter is a liter of LPG.

Calculation of the fuel consumption rate

Fuel limits are calculated separately for each route and vehicle. The value of possible correction factors is taken from Section 2 of the Appendix to the Order of the Ministry of Transport No. AM-23-r. For one machine, it is allowed to apply several coefficients at the same time, depending on the circumstances and current needs.

For example, on July 12, 2018, a VAZ-21114 car was sent from Feodosia (Republic of Crimea) to Anapa (Krasnodar Territory). While driving, the driver used the air conditioner. The car was produced in 2011 (it has been in operation for more than 5 years), the total mileage is 112 thousand km. The distance between the points of departure and arrival is 214 km. Calculation:

  • the basic fuel consumption rates for 2018 were set by the Ministry of Transport for this make and model of car at the level of 8.1 liters per 100 km;
  • taking into account the life of the car and the total mileage, you can apply a correction factor of the increasing type equal to 5%;
  • fuel and material consumption rates can be increased by 7% by operating the vehicle with air conditioning on.

To obtain the final value, we use the standard formula (clause 7 of the order of the Ministry of Transport No. AM-23-r):

Norm \u003d 0.01 x Base fuel consumption rate x Current mileage along the route in km x (1 + 0.01 x The total value of increasing and decreasing coefficients).

According to the conditions of the example, the calculation of the fuel consumption rate looks like this:

0.01 x 8.1 x 214 x (1 + 0.01 x (5 + 7)) = 19.41 liters.

The norms of fuel consumption in transport for this route will be 19.41 liters.

The Ministry of Transport of the Russian Federation has changed the norms of fuel consumption in the Russian Federation. You can't use the old ones. We have given the order of the Ministry of Transport in the latest edition, from which you will learn the norms for all cars for 2019.

Changes in fuel consumption

Officials included in the order of the Ministry of Transport brands of cars that were not there before - Lada Granta, Priora, Vesta and UAZ-Patriot, etc. If such cars were already on the company's balance sheet, the company used its limits.

To update fuel limits, issue an order of the director in any form (see sample at the end of the article). In the order, refer to the order of the Ministry of Transport dated 04/06/2018 No. HA-51-r. Write down car brands and calculate limits. If there are several cars, the easiest way is to draw up the limits in a table. In one order, you can approve both summer and winter limits. To do this, write down the exact dates from which you will write off more or less gasoline.

New rules for calculating fuel and lubricants

For 2019, the Ministry of Transport also established new rules for calculating fuel and lubricants (Decree No. IA-159-r dated September 20, 2018.

Accountants can calculate either, as before, based on the formulas established by the order of the Ministry of Transport dated March 14, 2008 No. AM-23-r. Or - based on fuel consumption data provided by the passenger car manufacturer and obtained from the worldwide harmonized WLTP test procedure for light vehicles.

Fuel costs for 2019

The normative indicators for writing off fuel were reflected by the Ministry of Transport in its order No. AM-23-r dated March 14, 2008, as amended by order No. HA-51-r dated April 6, 2018. The document is regularly updated, and the changes concern not only the emergence of new models of vehicles, but also the application of multiplying factors to the limits. So, for example, the last change affected the coefficient for million-plus cities. Now, for vehicles that are operated in a city with a population of more than 5 million people, the limit for fuel is increased by 35%, and if the population in the city of operation is from 1 to 5 million people, then the limit is increased by 25%.

The approach to fuel rationing has changed slightly for different periods of vehicle operation. Now the criterion for mileage and age can be applied (using a multiplying factor) after reaching one of the signs (previously, it was required to simultaneously fulfill the condition for both mileage and age):

mileage over 100 thousand km or age over 5 years - up to 5%;
mileage over 150 thousand km or age over 8 years - up to 10%.

Read more about how to take into account the cost of fuel and lubricants in tax accounting under the simplified tax system in the article

There are such types of fuel rationing:

base (calculated in liters for every 100 km of track, taking into account the average vehicle load);
transport (as well as the base one, it is calculated in liters per 100 km of track when carrying out transport work);
bus (which takes into account the mass of the vehicle and the standard load of passengers);
dump truck (where weight and standard load are taken into account);
transport in liters and ton-kilometers (for trucks).

The latest version of the order of the Ministry of Transport on fuel standards

Download the order in the latest edition

The base rate establishes the amount of fuel that a vehicle consumes per hundred kilometers. The calculation of the base is based on data on the design of the transport unit, its purpose, curb weight, type of fuel, and other data.

The baseline must be adjusted taking into account the following factors:

seasonality (in winter, consumption increases);
altitude above sea level where the vehicle is used (for high mountain roads, for example, 20% higher);
road quality (many factors are taken into account up to the number of turns);
age of vehicles (the older, the higher the consumption);
other.

Fuel costs by car brands

In the legislative act, the norms are grouped by types of vehicles:

Cars;
buses;
trucks;
tractors;
dump trucks;
vans;
medical transport;
tow trucks;
special transport.

Each of these groups is divided into vehicles of our and foreign production.

How to generate an order at the enterprise on the demand for fuel costs for 2019

Regardless of whether or not the fuel consumption for which the cost of fuel and lubricants is written off differs from that normalized by the Ministry of Transport, an enterprise or individual entrepreneur must reflect the basic principles of writing off fuel in an order or in an accounting policy.

At the same time, deviations from the limits of the Ministry of Transport should be justified so that the tax authorities cannot make claims for the economic unreasonability of the expense.

Fuel consumption at the disposal of the Ministry of Transport is indicated only for vehicles "in motion". Costs for household needs not related to the main technical process (for example, technical or garage needs) are set separately. The recommended indicators are partially given in Appendix 4 to the order of the Ministry of Transport. This point should also be reflected in the accounting policy or order approving write-offs.

Increases standards and use of additional equipment. Specific data on fuel consumption in this case are determined with the help of specialized scientific organizations or manufacturer's data. In this case, the limit is set in l / h.

In fact, it is required to write off the cost of fuel and lubricants as expenses on the basis of waybills, work orders or other documents confirming the operation of the vehicle.

You will find a table with normative indicators of fuel costs at the disposal of the Ministry of Transport, which you can download from our website.

Download the order to change the limits of fuel and lubricants

The procedure for calculating fuel consumption in 2019

It should be noted that if the organization is not a motor transport company, then it is not obliged to normalize the cost of fuel and lubricants, and has the opportunity to write off the cost of fuel in the actual amount.

The order of the Ministry of Transport has a calculation procedure and all the necessary formulas for all types of cars.

Here is the procedure for calculating costs using the example of passenger cars. According to paragraph 7 of section II of the Order of the Ministry of Transport of the Russian Federation of March 14, 2008 No. AM-23-r, for cars normative value fuel consumption is calculated by the formula:

where Qn is the standard fuel consumption, l;

Hs - base rate of fuel consumption per vehicle run, l/100 km;

S - car mileage, km;

D - correction factor (total relative allowance or reduction) to the norm, in%.

An example of calculating the cost of fuel and lubricants

The organization in its activities operates a Chevrolet Lacetti car in a village with a population of 200 thousand people. A passenger car in the winter season made a run of 200 km. The organization determines the expense on the basis of the Methodological recommendations of the Ministry of Transport of the Russian Federation. According to them, the basic fuel consumption limit (Hs) for the specified passenger car is 7.6 liters. per 100 km; Bonus (D) for work in a city with a specified population - 10%; and for work in the winter - 15%.

Qn \u003d 0.01 × 7.6 × 200 × (1 + 0.01 × (10 + 15)) \u003d 19.0 l.

Taking into account the information set out in paragraph 2, paragraph 5 and paragraph 6 of the Accounting Regulation "Accounting for inventories" (PBU 5/01) The fuels and lubricants purchased by an employee are inventories and are accepted for accounting at actual cost, which in this case is the amount paid to the seller of these fuels and lubricants.

Clause 5 of PBU 10/99 states that the cost of fuel and lubricants that were used during the operation of a company car can be written off as expenses for ordinary activities. At the same time, the conditions of clause 16 of PBU 10/99 must be met as part of the recognition of the corresponding expenses. In this case, it is necessary to ensure the availability of such documents confirming the expenses for fuel and lubricants, such as: a waybill, an advance report, as well as documents confirming the use of the car for official purposes and the consumption of fuel and lubricants. In general, according to the Letter of the Ministry of Finance of the Russian Federation of 16.06.2011 N 03-03-06 / 1/354, the list of relevant documents depends on the presence of an electronic control system on the vehicle.

Entries in accounting, when reflecting transactions for the acquisition and write-off of fuel and lubricants, will be presented in the table below.

Please note that according to paragraph 16 of PBU 5/01, the cost of fuel, which must be written off as expenses, depends on the method for assessing the MPZ.

where, Тс is the amount of fuel to be written off (l);
Tov - Remaining fuel at the exit of the car (l);
Тз – Amount of filled fuel (l);
Current.d. – Fuel remaining at the end of the day (l).

These recommendations were drawn up on the basis of the order of the Ministry of Transport of the Russian Federation "On the introduction of methodological recommendations on the consumption rates of fuels and lubricants (hot-lubricants)". As well as additions to the orders and. Detailed information on fuel consumption by vehicle models is presented in the appendices of the directives.

General provisions

  1. Guidelines "Norms of fuel and lubricants consumption in road transport" (hereinafter referred to as fuel consumption rates) are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of ownership, operating motor vehicles and special mobile composition on the chassis of cars on the territory of the Russian Federation.
  2. These recommendations provide the values ​​of basic, transport and operational (including surcharges) fuel consumption rates for general-purpose automobile rolling stock. Also, fuel consumption rates for the operation of special vehicles, the procedure for applying the rates, formulas and methods for calculating the standard fuel consumption during operation, reference standard data on the consumption of lubricants and special fluids, the values ​​​​of winter allowances, etc.
  3. The consumption rate of fuel and lubricants in relation to vehicles implies the established value of the measure of its consumption during the operation of a car of a particular model, brand or modification.

Consumption rates for fuels and lubricants in road transport are designed to calculate the standard value of fuel consumption at the place of consumption, to maintain statistical and operational reporting, to determine the cost of transportation and other types of transportation work. And also for planning the needs of enterprises in the provision of petroleum products, for calculating the taxation of enterprises, implementing the mode of saving and energy saving consumed petroleum products, making settlements with users of vehicles, drivers, etc.

When normalizing fuel consumption, a distinction is made between the basic value of fuel consumption, which is determined for each model, brand or modification of a car as a generally accepted norm, and the estimated standard value of fuel consumption, taking into account the transport work performed and the operating conditions of the car.

Fuel consumption rates for cars

4. Procedure for setting standards

Fuel consumption rates can be set for each model, brand and modification of operated vehicles and correspond to certain operating conditions of motor vehicles according to their classification and purpose. The norms include the fuel consumption required for the implementation of the transport process. Fuel consumption for technical, garage and other internal household needs that are not directly related to the technological process of transporting passengers and goods is not included in the norms (in tables) and is set separately.

The following types of standards are established for cars:

  • base rate in liters per 100 km (l / 100 km) of the run of a motor vehicle (ATS) in running order;
  • transport rate in liters per 100 km (l / 100 km) of mileage during transport work:
  • a bus, which takes into account the curb weight and the nominal load of passengers normalized for the purpose of the bus;
  • dump truck, which takes into account the curb weight and the normalized load of the dump truck (with a coefficient of 0.5);
  • the transport rate in liters per 100 ton-kilometers (l/100 tkm) during the transport operation of a truck takes into account the fuel consumption additional to the base rate when driving a car with a load, a road train with a trailer or semi-trailer without load and with load or using previously established coefficients for each ton of transported cargo, trailer or semi-trailer weight - up to 1.3 l / 100 km and up to 2.0 l / 100 km for vehicles with diesel and gasoline engines, respectively - or using accurate calculations performed using a special program -methodology directly for each specific brand, modification and type of automatic telephone exchange.

The basic fuel consumption rate depends on the design of the vehicle, its units and systems, the category, type and purpose of the vehicle rolling stock (cars, buses, trucks, etc.), on the type of fuel used, takes into account the mass of the vehicle in running order, the typed route and driving mode under operating conditions within the "Rules of the road".

The transport norm (norm for transport work) includes the basic norm and depends either on the carrying capacity, or on the normalized load of passengers, or on the specific mass of the transported cargo.

The operating standard is set at the place of operation of the vehicle on the basis of the base or transport standard using correction factors (surcharges) that take into account local operating conditions, according to the formulas given in this document.

Fuel consumption rates per 100 km of a vehicle run are set in the following measurements:

  • for gasoline and diesel vehicles - in liters of gasoline or diesel fuel;
  • for vehicles running on liquefied petroleum gas (LPG) - in liters of LPG at the rate of 1 liter of gasoline corresponds to "1.32 l of LPG, not more" (the recommended rate is within 1.22 +/- 0.10 l of LPG to 1 l of gasoline, depending on the properties of the propane-butane mixture);
  • for cars running on compressed (compressed) natural gas (CNG) - in normal cubic meters of CNG, at the rate of 1 liter of gasoline corresponds to 1 +/- 0.1 cubic meters. m LNG (depending on the properties of natural gas);
  • for gas-diesel vehicles, the consumption rate of compressed natural gas is indicated in cubic meters. m with a simultaneous indication of the consumption rate of diesel fuel in liters, their ratio is determined by the manufacturer of the equipment (or in the instruction manual).

Accounting for road transport, climatic and other operational factors is carried out using correction factors (surcharges), regulated as a percentage of an increase or decrease in the initial value of the norm. The values ​​of the coefficients are set by decision legal entity or individual entrepreneur operating a motor vehicle (ATS).

5. Fuel consumption rates increase under the following conditions.

The operation of vehicles in the winter season, depending on the climatic regions of the country - from 5% to 20% (inclusive - and further in the text for all upper limit values ​​of the coefficients). The application procedure, values ​​and validity periods of winter allowances are presented in Appendix No. 2.

The operation of vehicles on public roads (I, II and III categories) in mountainous areas, including cities, towns and suburban areas, at an altitude above sea level:

  • from 300 to 800 m - up to 5% (lower mountains);
  • from 801 to 2000 m - up to 10% (middle mountains);
  • from 2001 to 3000 m - up to 15% (highlands);
  • over 3000 m - up to 20% (highlands).

The operation of vehicles on roads with a complex plan (outside cities and suburban areas), where on average there are more than five roundings (turns) with a radius of less than 40 m per 1 km of track (or about 500 per 100 km of track):

  • on public roads of categories I, II and III - up to 10%,
  • on public roads IV and V categories - up to 30%.

The operation of vehicles in cities with a population (as amended by the order of the Ministry of Transport of Russia dated July 14, 2015 N HA-80-r):

  • over 5 million people - up to 35%;
  • from 1 to 5 million people - up to 25%;
  • from 250 thousand to 1 million people - up to 15%;
  • from 100 to 250 thousand people - up to 10%;
  • up to 100 thousand people - up to 5% (if there are regulated intersections, traffic lights or other traffic signs).

During the operation of vehicles, requiring frequent technological stops associated with loading and unloading, boarding and disembarking passengers. As well as fixed-route taxis-buses, cargo-passenger and small-class trucks, pickups, station wagons, etc., including the transportation of products and small cargoes, mailboxes, money collection, services for pensioners, the disabled, the sick, etc. P. (if there is an average of more than one stop per 1 km of run; at the same time, stops at traffic lights, intersections and crossings are not taken into account):

  • frequent technological stops - up to 10%.

When driving vehicles with a reduced average speed (when transporting non-standard, oversized, heavy, dangerous goods, goods in glass and other similar goods, when driving in convoys when accompanied by vehicles with cover vehicles):

  • in the range of 20 - 40 km/h - up to 15%,
  • with an average speed below 20 km/h - up to 35%.

When running in new cars and those that have come out of overhaul (the mileage is determined by the vehicle manufacturer):

  • running-in - up to 10%.

With a centralized transfer of cars on their own

  • in a single state or in a column - up to 10%;
  • when hauling and towing cars in a paired state - up to 15%;
  • when hauling-towing in built condition - up to 20%.

For vehicles in use:

  • more than five years or with a total mileage of more than 100 thousand km - up to 5%;
  • more than eight years or with a total mileage of more than 150 thousand km - up to 10%.

When operating trucks, vans, cargo taxis, etc.:

  • excluding transport work - up to 10%.

During the operation of cars as technological transport, including work within the enterprise:

  • technological transport - up to 20%.

During the operation of special vehicles (patrol, filming, firefighters, ambulances, photo and video recording vehicles, repair vehicles, aerial platforms, forklifts, etc.) that perform the transport process when maneuvering, at low speeds, with frequent stops, reversing, etc. P.

  • special transport maneuvering - up to 20%.

When working in quarries (except for special quarry vehicles), when moving across the field, when hauling timber, etc. on horizontal sections of roads IV and V categories:

  • for vehicles in running order without load - up to 20%,
  • for automatic telephone exchanges with full or partial loading of the car - up to 40%.

When working in extreme climatic and severe road conditions during seasonal thaws, snow or sand drifts, heavy snowfall and sleet, floods, forest fires and other natural disasters

  • for roads I, II and III categories - up to 35%,
  • for roads IV and V categories - up to 50%.

During training driving:

  • on public roads - up to 20%;
  • on specially designated training grounds, when maneuvering at low speeds, with frequent stops and reversing - up to 40%.

When using the "climate control" setting (regardless of the season)

  • when the car is moving - up to 7%.

When using an air conditioner (the use of this coefficient together with a winter surcharge, depending on climatic regions, is not allowed):

  • when the car is moving - up to 7%

Fuel consumption rates for the operation of additional equipment for refrigerators, buses, special and specialized vehicles are determined by scientific organizations involved in the development of such standards, manufacturers of additional equipment or automatic telephone exchanges (standardized in l / h).

When using the air conditioner in the parking lot, the standard fuel consumption is set at the rate of one hour of inactivity with the engine running, the same in the parking lot when using the "climate control" setting (regardless of the time of year):

  • for one hour of downtime with the engine running - up to 10% of the base rate.

When vehicles are idle during loading or unloading at points where, according to safety conditions or other applicable rules, it is forbidden to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime of the vehicle with with the engine turned on from the base rate for one hour of inactivity:

  • forced downtime of the car with the engine running - up to 10%

In winter or cold (at an average daily temperature below +5 `C) season in parking lots, if it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots waiting for passengers (including for medical vehicles and during transportation children) the standard fuel consumption is set at the rate of one hour from the base rate:

  • parking (simple) with a running engine - up to 10%

Allowed on the basis of a decision of a legal entity or an individual entrepreneur operating the automatic telephone exchange:

  • for intra-garage crossings and technical needs of motor transport enterprises (technical inspections, adjustment work, running-in of engine parts and other vehicle components after repair, etc.) to increase the standard fuel consumption up to 1% of the total amount consumed by this enterprise (with justification and taking into account the actual the number of ATS units used in these works);
  • for brands and modifications of vehicles that do not have significant structural changes compared to the base model (with the same technical specifications engine, gearbox, final drive, tires, wheel arrangement, body) and do not differ from the base model in own weight, set the base fuel consumption rate in the same dimensions as for the base model;
  • for brands and modifications of vehicles that do not have the above design changes, but differ from the base model only in their own weight (when installing vans, kungs, awnings, additional equipment, booking, etc.), fuel consumption rates can be determined:
    • for each ton of increase (decrease) in the own weight of the car with an increase (decrease) at the rate of up to 2 l / 100 km for cars with gasoline engines,
    • at the rate of up to 1.3 l / 100 km - with diesel engines,
    • up to 2.64 l / 100 km for vehicles running on liquefied gas,
    • up to 2 cu. m/100 km for vehicles running on compressed natural gas;
    • in the gas-diesel process of the engine, approximately up to 1.2 cubic meters. m of natural gas and
    • up to 0.25 l / 100 km of diesel fuel, based on each ton of change in the vehicle's own weight.

6. Fuel consumption rate may decrease.

When working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (height above sea level up to 300 m) - up to 15%.

In the case when vehicles are operated in a suburban area outside the city limits, correction (city) factors are not applied.

If it is necessary to use several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.

In addition to the normalized gas consumption, it is allowed to use gasoline or diesel fuel for LPG vehicles in the following cases:

  • for entry into the repair area and exit from it after carrying out technical impacts - up to 5 liters of liquid fuel per one gas-balloon car;
  • for starting and operating the engine of a gas-balloon car - up to 20 liters of liquid fuel per month per car in the summer and spring-autumn seasons, in winter, winter surcharges are additionally taken into account in accordance with Appendix No. 2;
  • on routes, the length of which exceeds the power reserve of one refueling of gas - up to 25% of the total fuel consumption on these routes.

In all these cases, the rationing of liquid fuel consumption for gas-balloon vehicles is carried out in the same dimensions as for the corresponding base vehicles.

With regard to the specific operating conditions of the vehicle, it is allowed to use the adjusted values ​​​​of correction factors (surcharges) to the basic fuel consumption rates approved by these guidelines, or additional coefficients (surcharges) to the basic fuel consumption rates with appropriate justification and in agreement with the Ministry of Transport of Russia.

For the period of validity of this document for models, brands and modifications of vehicles entering the fleet of a country for which the Ministry of Transport of Russia has not approved fuel consumption rates (not included in this document), by decision of a legal entity or individual entrepreneur operating a vehicle, in relation to these ATS can introduce basic standards developed on individual requests in the prescribed manner by scientific organizations that develop such standards according to a special program-method.

7. Cars

For passenger cars, the standard value of fuel consumption is calculated by the formula:

Qn = 0.01 x Hs x S x (1 + 0.01 x D), (Formula 1)

  • Qn
  • hs- base rate of fuel consumption per vehicle run, l/100 km;
  • S- car mileage, km;
  • D

Basic consumption rates:

8. Buses

For buses, the standard value of fuel consumption is calculated by the formula:

Qn = 0.01 x Hs x S x (1 + 0.01 x D) + Hot x T, (formula 2)

  • Qn- normative fuel consumption, l;
  • hs- transport rate of fuel consumption per bus mileage, l/100 km (taking into account the load of passengers normalized according to the class and purpose of the bus);
  • S- bus mileage, km;
  • Hot- fuel consumption rate when using standard independent heaters for the operation of the heater (heaters), l/h;
  • T- operating time of the car with the heater on, h;
  • D- correction factor (total relative allowance or reduction) to the norm, %.

9. Flatbed trucks

For cargo onboard vehicles and road trains, the standard value of fuel consumption is calculated by the formula:

Qn= 0.01 x (Hsan x S + Hw x W) x (1 + 0.01 x D), (formula 3)

  • Qn- normative fuel consumption, l;
  • S- mileage of a car or road train, km;
  • Hsan- the rate of fuel consumption for the run of a car or road train in running order without cargo;

Hsan = Hs + Hg x Gpr, l/100 km,

  • hs- basic rate of fuel consumption per vehicle (tractor) mileage in running order, l/100 km (Hsan = Hs, l/100 km, for a single vehicle, tractor);
  • hg- fuel consumption rate for the additional mass of a trailer or semi-trailer, l/100 t.km;
  • Gpr- unladen weight of the trailer or semi-trailer, t;
  • hw- fuel consumption rate for transport work, l/100 t.km;
  • W- volume of transport work, t.km: W = Ggr x Sgr (where Ggr - cargo weight, t;
  • Sgr- mileage with cargo, km);
  • D- correction factor (total relative allowance or reduction) to the norm, %.

For cargo onboard vehicles and road trains performing work recorded in ton-kilometers, in addition to the base rate, the fuel consumption rate increases (based on liters per ton of cargo per 100 km of run). And also during the operation of flatbed trucks, tractors with trailers and truck tractors with semi-trailers, the fuel consumption rate (l / 100 km) for the mileage of the road train increases (based on liters for each ton of the own weight of trailers and semi-trailers) depending on the type of fuel used:

  • for gasoline - up to 2 l;
  • liquefied petroleum gas (LPG) - up to 2.64 l;
  • compressed natural gas (CNG) - up to 2 cu. m;
  • with gas-diesel power, approximately - up to 1.2 cubic meters. m of natural gas and up to 0.25 liters of diesel fuel.

10. Tractors

For truck tractors, the standard value of fuel consumption is calculated similarly to cargo onboard vehicles and road trains with trailers and semi-trailers using formula (3).

11. Dump trucks

For dump trucks and dump road trains, the standard value of fuel consumption is calculated by the formula:

Qn= 0.01 x Hsanc x S x (1 + 0.01 x D) + Hz x Z, (formula 4)

  • Qn- normative fuel consumption, l;
  • S- mileage of a dump truck or road train, km;
  • Hsanc- fuel consumption rate of a dump truck or a dump truck:
  • Hsanc = Hs + Hw x (Gpr + 0.5q), l/100 km,
  • hs- transport rate, taking into account transport work (with a load factor of 0.5), l / 100 km;
  • hw- fuel consumption rate for the transport operation of a dump truck (if the coefficient 0.5 is not taken into account when calculating Hs) and for the additional mass of a dump trailer or semi-trailer, l/100 t x km;
  • Gpr- dead weight of a dump trailer, semi-trailer, t;
  • q- carrying capacity of a trailer, semi-trailer (0.5q - with a load factor of 0.5), t;
  • Hz- additional fuel consumption rate for each trip with a load of a dump truck, road train, l;
  • Z- the number of riders with cargo per shift;
  • D- correction factor (total relative allowance or reduction) to the norm, %.

When dump trucks work with dump trailers, semi-trailers (if the base rate is calculated for the car, as for a truck tractor), the fuel consumption rate increases for each ton of the own weight of the trailer, semi-trailer and half of its rated load capacity (load factor - 0.5):

  • gasoline - up to 2 liters;
  • diesel fuel - up to 1.3 l;
  • liquefied gas - up to 2.64 l;
  • natural gas - up to 2 cu. m.

For dump trucks and road trains, the fuel consumption rate (Hz) is additionally set for each trip with a load when maneuvering in places of loading and unloading:

  • up to 0.25 liters of liquid fuel (up to 0.33 liters of liquefied petroleum gas, up to 0.25 cubic meters of natural gas) per unit of dump rolling stock;
  • up to 0.2 cu. m of natural gas and 0.1 l of diesel fuel approximately with gas-diesel engine power.

For heavy dump trucks of the "BelAZ" type, the additional rate of diesel fuel consumption for each trip with a load is set at a rate of up to 1 liter.

In cases of operation of dump trucks with a payload coefficient above 0.5, it is allowed to normalize fuel consumption in the same way as for onboard vehicles according to formula (3).

Tags: fuel standards, fuel standards, fuel write-offs, 2015, fuel consumption.

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