Q174. How do I account for intermediate stocks that are traded between different refineries. For example, if I send gasoil to another location, do I account for it or do I only report finished products?

A174. A refinery that distills crude oil must account for each petroleum product that: 1) leaves the facility; and 2) enters the facility to be further refined or otherwise used on site. A refinery must account for each product in both of these categories regardless of the frequency that it leaves or enters the refinery and regardless of whether it is finished or unfinished. Reporters should select the most appropriate product listed in Table MM-1 for purposes of selecting a default factor for Calculation Method 1 and for reporting volumes and other information required under §98.396.