LPG ACCOUNTING SPECIFICITY DURING ITS STORAGE AND TRANSPORTATION

2019;
: pp. 21-27
Authors:
1
“AMIKO Komplekt” Ltd, Ukraine

Criminal activities in a country’s fuel sector adversely affect the country’s sustainable development. To prevent excise tax evasion during petroleum product storage and transportation various methods are used. The most effective methodology is the control of all supply chain and automation of such control. LPG is quite specific product for storage and transportation due to its two-phase composition that continuously changes parameters during storage and transportation. 

In the article, there are considered the problems of measuring LPG volume in a tank and estimation of the error‘s margins. Assessing  the  row of  the errors  that impact the volume calculation  is described. They  include  the reservoir graduation error,  the level measurement error, the temperature measuring error and have to be reduced to the standard conditions (temperature 15 °C) while computing  the  real quantity of LPG.  Incorrect data about LPG  liquid/vapor phase composition can occur  if operator uses only passport data from the last consignment. Redistribution of the component composition occurs every time when the product’s temperature/pressure/quantity in the tank changes. The example of the change of the LPG phasic composition during the process of filling  the  tank  is  also  considered  and  the  related  calculation  errors  are  defined. The  density  calculation  error,  connected with volume  calculation,  is presented as a  function of molar  fraction of propane, mixture  temperature and errors  in composition and temperature. 

It’s concluded  that  the use of accounting  in mass units and volume units should be held together regardless of  the phase state and composition of the LPG.

[1]  K.  Rozhnov,  M.  Strzelecki,  Fuel  Fraud  Costing Europe  More  Than  $4  Billion  in  Lost  Taxes:  Bloomberg,  Aug. 27, 2013.

[2] M.  Kojima,  R.  Bacon,  Abuses  in  Fuel Markets  – Public Policy  for  the Private  Sector. The World Bank,  Sept. 2001.

[3]  CMU  Resolution  No.  891.  (November  22,  2017). The  proposed  order  of  stay  of  the Unified  by  the  register  of flowmeters-meters and meters - meters, which are paired in the reservation,  transmit  information  about  them  with  electronic electronic  means.  [Online].  Available:  https://zakon.rada.gov.ua/laws/show/891-2017.

[4] Order of the Ministry of Fuel and Energy of Ukraine (03.06.2002,  No  332).  Instruction  on  the  procedure  for receiving,  storing,  releasing  and  accounting  for  hydrocarbon gas  liquefied  for municipal  consumption  and  road  transport. [Online].  Available:  https://zakon.rada.gov.ua/laws/show/z0331-03. 

[5] O. Zivenko, I. Gudyma, “Accuracy Improvement of an  LPG  Inventory  System”,  in  Proc.  XXIII  Technical  Scientific Conference EKO Varna Proceedings “Transport, ecology –  sustainable  development”,  15–17  June,  Varna,  2017,  pp. 52–56.

[6]  GOST  28656-90  Hydrocarbon  liquefied  gases. Calculated method for determining the density and pressure of saturated vapors. With change # 1, 1990.  [Online]. Available: http://online.budstandart.com/ua/catalog/doc-page.html?id_doc=60688

[7] V. Artykhovych, M. Pshonyk, Liquefied Petroleum Gases, Minsk, Belarus: BNTU, 2010.