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Where do I report fuels used as raw materials in the production of a product?

April 26, 2017fuels Materials Product production raw report Used

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Where do I report fuels used as raw materials in the production of a product?

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Fuels used as raw material in the production of a product should be reported in 15A1 Cost of Materials, Parts, Containers, packaging, etc. used. Fuels used as fuel in the production of a product should be reported in 15A3 Cost of purchased fuels consumed.