Section 13 in The Cost Accounting Records (Petroleum Industry) Rules, 2002
13. Transportation Expenses. - The proper records shall be maintained showing quantity transported, distance covered and cost incurred for transporting of crude oil and gas referred to in rule 2 by any of the modes of transport such as pipeline, ocean tankers and rail or road from the Central Tank Farm, Oil Collecting Stations and oil dispatch points, Gas Collecting Stations and gas dispatch points, or Process Platforms etc., as the case may be. The record shall also indicate the capacity of pipeline, throughput handled, its maintenance and security personnel cost etc. The record shall also indicate the cost of flow improver, chemicals used, if any, to enable the company to determine cost of transportation as per respective Proforma and quantity of additional petroleum products pumped through pipelines to meet higher seasonal demand.
