In this guide
What to record at each refill
| Field | Why it belongs in the log |
|---|---|
| Vehicle or asset ID | Keeps transactions assigned to the right vehicle |
| Date and odometer in kilometres | Defines the interval and distance |
| Litres added and fuel type | Provides the quantity and identifies incompatible records |
| Full-tank indicator | Marks whether the transaction can close a full-to-full interval |
| Receipt or fuel-card reference | Connects the entry to supporting evidence |
| Cost and currency | Supports cost analysis without substituting spend for fuel volume |
| Exception and reviewer | Preserves missing readings, corrections and investigation notes |
For equipment tracked by operating hours, use a separate hours-based calculation. Do not combine kilometres and engine hours in one efficiency ratio. The Logistics Cluster's vehicle and fleet resources include fuel-consumption and movement logs that illustrate the wider fleet-record workflow.
Worked example: include the partial fill
The following numbers are fictional.
| Event | Odometer | Fuel added | Full tank? |
|---|---|---|---|
| Opening reference | 42,000 km | Opening fill excluded from this interval | Yes |
| Intermediate refill | 42,250 km | 30 litres | No |
| Closing refill | 42,600 km | 42 litres | Yes |
Distance is 42,600 − 42,000 = 600 km. Fuel added after the opening full tank is 30 + 42 = 72 litres. Consumption is 72 ÷ 600 × 100 = 12.00 L/100 km.
The opening fill establishes the starting state. Counting it again overstates consumption for the interval. Ignoring the partial refill understates it. The method assumes comparable full-tank endpoints and no unrecorded transfers or refills; record known departures from those assumptions.
Try the calculation
The starting numbers are fictional. Use matching periods, units and boundaries.
A simple arithmetic check. It does not validate your source records or method.
Separate purchases from consumption
A fuel-card statement reports purchases. It does not automatically report fuel consumed during the same calendar month. A vehicle may end the month with more fuel in its tank than it had at the beginning.
Keep a purchases total for spending and a clearly labelled interval-based consumption measure. If an inventory or reporting method needs opening and closing stocks, collect those separately. For a bulk depot tank, also track deliveries, tank measurements, transfers, issues and unexplained differences. A vehicle log alone does not establish depot consumption.
For a fleet average, aggregate comparable litres and kilometres, then calculate the ratio. Do not take the simple average of each vehicle's L/100 km when distances differ. A small van travelling 50 km should not carry the same weight as a truck travelling 5,000 km in a distance-based fleet ratio.
Review exceptions before explaining performance
An unusually high ratio is a reason to investigate. It is not proof of fuel theft, a driver problem or a mechanical fault. Check loading, route, congestion, idling, tank endpoints, receipt allocation and data entry before drawing a conclusion.
Ask the reviewer to identify the issue and retain the original value. For example: “Odometer entered as 4,260; corrected to 42,600 using receipt photograph R-118.” If a reliable correction is unavailable, leave the interval excluded from the comparison and explain why. Do not manufacture a reading to make the chart continuous.
Using the records for climate reporting
An operational fuel ratio is not an emissions figure. An emissions calculation also requires an appropriate method and factors, a defined boundary and treatment of the fuel concerned. GHG Protocol's calculation-tools guidance explains the role of activity data and emission factors.
Preserve the fuel quantity and supporting receipt with the calculation version. If the prepared result enters a climate disclosure, the audit-trail guide explains how to retain changes and review decisions around it.
Questions you might have
Can I calculate consumption from one fuel receipt?
Not reliably from the receipt alone. You need the appropriate distance and tank-state information for the method. A single purchase amount does not reveal how much fuel was consumed over an unspecified journey.
Should the worksheet calculate MPG too?
Use one unit convention consistently. US and imperial gallons differ. If you convert to MPG, label the gallon convention and document the conversion rather than mixing results from different sources.
Is the log suitable for tax claims?
This is an operational working template. Tax substantiation rules depend on the jurisdiction and claim. Check those requirements separately before relying on it for that purpose.
Prepared with AI assistance using the linked sources and original fictional examples. No customer results, field measurements or independent specialist review are claimed.