HCOTEG151530 | Gains and Losses shown in trade records: Causes of variation
From HM Revenue & Customs · Oils Technical Manual
Variations in loss figures may be explained by:
increased rates of evaporation arising from
steeply fluctuating temperatures;
high winds; and
changes in operational patterns (e.g. smaller receipt quantities, lower levels in storage tanks, blending innovations):
accounting tolerances (e.g. 2mm in tank dips):
an accident dealt with under HCOTEG152000 ’Accidents in the course of delivery’ and ‘Accidents in an installation’.