DoD Management of Energy Commodities: Sales Accountability and Documentation Management

DOD MANUAL 4140.25, VOLUME 10
DOD MANAGEMENT OF ENERGY COMMODITIES: SALES
ACCOUNTABILITY AND DOCUMENTATION MANAGEMENT
Originating Component:

Office of the Under Secretary of Defense for Acquisition and Sustainment

Effective:

March 2, 2018

Releasability:

Cleared for public release. Available on the Directives Division Website
at http://www.esd.whs.mil/DD/.

Approved by:

Robert H. McMahon, Assistant Secretary of Defense for Logistics and
Materiel Readiness

Purpose: This manual is composed of several volumes, each containing its own purpose. In
accordance with the authority in DoD Directive 5134.12 and DoD Instruction 4140.25:
• The manual implements policy, assigns responsibilities, and provides procedures for the supply
chain management, quality assurance and quality surveillance, and storage of energy commodities and
related services.
• This volume assigns responsibilities and provides procedures to account for sales of energy
commodities from Defense Working Capital Fund (DWCF) inventory to authorized customers.

DoDM 4140.25, Volume 10, March 2, 2018

TABLE OF CONTENTS
SECTION 1: GENERAL ISSUANCE INFORMATION .............................................................................. 4
1.1. Applicability. .................................................................................................................... 4
1.2. Information Collections. ................................................................................................... 4
SECTION 2: RESPONSIBILITIES ......................................................................................................... 5
2.1. Assistant Secretary of Defense for Logistics and Materiel Readiness. ............................ 5
2.2. Director, Defense Logistics Agency (DLA). .................................................................... 5
2.3. DoD Component and Participating Agency Heads. ......................................................... 5
SECTION 3: AUTHORIZED CUSTOMERS ............................................................................................ 6
3.1. General. ............................................................................................................................. 6
3.2. Reimbursable Sales. .......................................................................................................... 6
3.3. Authorized Reimbursable Customers. .............................................................................. 7
3.4. Other Authorized Reimbursable Customers. .................................................................... 8
SECTION 4: SALES AND CREDITS ................................................................................................... 10
4.1. General. ........................................................................................................................... 10
4.2. Authorized DWCF Energy Commodity Purchase Devices and Transaction
Documentation Requirements........................................................................................... 10
a. Aviation Fuel Purchases............................................................................................... 10
b. Ground Fuel Purchases. ............................................................................................... 10
c. Purchase Documentation.............................................................................................. 11
d. Commercial or Foreign Government Sales.................................................................. 11
4.3. General Servicing Guidance. .......................................................................................... 12
a. Sale Authorization........................................................................................................ 12
b. Home Station Customers. ............................................................................................ 12
c. Transiting Customers. .................................................................................................. 13
d. Lost or Missing Purchase Cards for DoD and Federal Civil Activities. ...................... 13
e. Lost or Missing Purchase Devices for Commercial and Foreign Government
Customers. .................................................................................................................. 14
f. Assisting Commercial and Foreign Government Customers. ...................................... 14
g. Document Retention. ................................................................................................... 14
h. Transaction Reporting.................................................................................................. 14
4.4. Documenting Sales or Credits. ....................................................................................... 14
a. Fuel Handler. ................................................................................................................ 14
b. Recording Customer Data. ........................................................................................... 14
c. Instructions to Complete DD Form 1898 or 1898-E. ................................................... 15
4.5. Sale or Credit Transaction Documentation. .................................................................... 16
4.6. Instructions for On-Installation Processing of Compressed Natural Gas (CNG) and
Liquefied Petroleum Gas (LPG) Sales. ............................................................................. 16
4.7. Product Returns for Credit. ............................................................................................. 17
4.8. Processing Sale or Credit Transactions for Ships. .......................................................... 20
4.9. Processing Defuel or Return Without Credit Transactions............................................. 21
a. General. ........................................................................................................................ 21
b. For Returns................................................................................................................... 21

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DoDM 4140.25, Volume 10, March 2, 2018
SECTION 5: APSM PROCEDURES .................................................................................................. 23
5.1. General. ........................................................................................................................... 23
5.2. DoD Components and Participating Agencies. .............................................................. 23
5.3. Request Letters................................................................................................................ 23
5.4. Requests. ......................................................................................................................... 23
5.5. DFSP. .............................................................................................................................. 24
5.6. Temporary Vehicles. ....................................................................................................... 24
5.7. APSM Encoding. ............................................................................................................ 24
5.8. Foreign Government Rental............................................................................................ 26
5.9. DLA Purchase Source Media Re-encoding. ................................................................... 26
5.10. Helpdesk. ...................................................................................................................... 27
5.11. RO or PA....................................................................................................................... 27
SECTION 6: GROUND ENERGY COMMODITIES REISSUES ............................................................... 28
6.1. General. ........................................................................................................................... 28
6.2. Requesting Approval For Processing Ground ReIssues. ................................................ 28
6.3. Documenting The Ground Reissue Transaction. ............................................................ 28
6.4. Processing Ground Energy Commodities Reissues at the DFSP. .................................. 29
6.5. Document Retention Requirements. ............................................................................... 30
6.6. Secondary Sale Ground Energy Commodities Reissues Transaction Challenges. ......... 30
SECTION 7: DWCF CASH SALES ................................................................................................... 31
7.1. General. ........................................................................................................................... 31
7.2. Cash Sales Procedures for DWCF-Owned Energy Commodities. ................................. 31
7.3. Cash Sales Authorizations. ............................................................................................. 31
7.4. FET Liability. .................................................................................................................. 33
7.5. Cash Sales Processing Guidelines. ................................................................................. 34
SECTION 8: IN-FLIGHT REFUELING ................................................................................................ 40
8.1. General. ........................................................................................................................... 40
8.2. Transaction Validation. ................................................................................................... 40
8.3. Product Loaded into the APSR. ...................................................................................... 40
8.4. Zero Physical Inventory Ledgers. ................................................................................... 40
SECTION 9: NON-DOD CUSTOMER SALES RECORD....................................................................... 41
9.1. General. ........................................................................................................................... 41
9.2. Process. ........................................................................................................................... 41
GLOSSARY ..................................................................................................................................... 44
G.1. Acronyms. ...................................................................................................................... 44
G.2. Definitions...................................................................................................................... 45
REFERENCES .................................................................................................................................. 48
TABLES
Table 1. DLA Points of Contact .................................................................................................... 6
Table 2. SF 215 Deposit Ticket Information for Distribution ..................................................... 36
Table 3. Cash Sales Form Distribution ........................................................................................ 38

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 1: GENERAL ISSUANCE INFORMATION
1.1. APPLICABILITY. This issuance applies to:
a. OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff
and the Joint Staff, the Combatant Commands, the Office of the Inspector General of the
Department of Defense, the Defense Agencies, the DoD Field Activities, and all other
organizational entities within the DoD (referred to collectively in this issuance as the “DoD
Components”).
b. Non-DoD Federal Government agencies participating in the DoD supply chain
management of energy commodities, referred to collectively in this volume as “Participating
Agencies,” but only when and to the extent they adopt the conditions, terms, and requirements of
this manual.
1.2. INFORMATION COLLECTIONS.
a. The query report, referred to in Paragraph 4.3.b.(4), does not require licensing with a
report control symbol in accordance with Paragraph 1.b.(10) of Volume 1 of DoD Manual
(DoDM) 8910.01.
b. The Non-DoD Sales report, referred to throughout Section 9, does not require licensing
with a report control symbol in accordance with Paragraph 1.b.(10) of Volume 1 of DoDM
8910.01.
c. The following forms, referred throughout this issuance, do not require licensing with a
report control symbol or an OMB Control Number in accordance with Paragraph 1.b.(10) of
Volume 1 of DoDM 8910.01 and Paragraph 8.b.(1) of Volume 2 of DoDM 8910.01:
(1) DD Form 1896, “DoD Fuel Identaplate.”
(2) DD Form 1898-D, “Alternate US DoD or Federal Civil Fuel Customer Billing
Information.”
(3) DD Form 1898-F, “Alternate Foreign Government and Commercial Fuel Customer
Billing Information.”
(4) Department of Army (DA) Form 2765-1, “Request for Issue or Turn-in,” all DA
Forms are located at the Army Electronic Publication System website:
http://www.apd.army.mil/default.aspx.

SECTION 1: GENERAL ISSUANCE INFORMATION

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 2: RESPONSIBILITIES
2.1. ASSISTANT SECRETARY OF DEFENSE FOR LOGISTICS AND MATERIEL
READINESS. In accordance with DoD Instruction 4140.25 and under the authority, direction,
and control of the Under Secretary of Defense for Acquisition and Sustainment, the Assistant
Secretary of Defense for Logistics and Materiel Readiness oversees the management of all
records produced for the management of DoD bulk petroleum.
2.2. DIRECTOR, DEFENSE LOGISTICS AGENCY (DLA). Under the authority, direction,
and control of the Under Secretary of Defense for Acquisition and Sustainment, and in addition
to the responsibilities in Paragraph 2.3., the Director, DLA:
a. Provides oversight and coordination of the end-to-end bulk petroleum supply chain,
including fielding of dedicated systems necessary to track and account for DoD energy
commodities and infrastructure.
b. Establishes and implements procedural guidance governing the stewardship of DWCF
energy commodities.
2.3. DOD COMPONENT AND PARTICIPATING AGENCY HEADS. The DoD
Component and Participating Agency heads:
a. Manage and provide accountability of DLA-owned energy commodities.
b. Implement procedural guidance governing the stewardship of DWCF energy
commodities.
c. Coordinate with DLA on the requirements for a DoD bulk petroleum distribution system
and related programs.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 3: AUTHORIZED CUSTOMERS
3.1. GENERAL. Organizations that do not satisfy customer criteria prescribed in this volume
will obtain specific authorization from the DLA Energy Commander, through DLA Energy
Finance, Retail Management, before any DWCF energy commodity purchase or sale.
3.2. REIMBURSABLE SALES. Defense fuel support points (DFSP) may complete a
transaction or transfer a DWCF energy commodity to an authorized end-use customer for
financial payment to the DWCF. U.S. Government personnel that present an approved, active,
and unexpired purchase device as described in Section 4 may purchase DWCF energy
commodities on behalf of their respective organization.
a. U.S. Government organizations, including non-appropriated fund instrumentalities
(NAFI) or morale, welfare, and recreation activities:
(1) Request a DoD activity address code (DoDAAC) or a federal activity address code
(FEDAAC) from the DLA Transaction Services. Points of contacts are listed in Table 1.
(2) Authorize end-use customers if assigned to DoD Components or Participating
Agencies.
Table 1. DLA Points of Contact
For
Customer Approval Assistance
Requests.
2A-Series DoDACCs.
Authorization to process
ground re-issues form to DLA
Energy-L.

Contact
DLA Energy Customer Relationship
Management
E-mail: [email protected]
Website: http://www.dla.mil/Energy/
DLA Energy DFSP Management
8725 John J. Kingman Road, Suite 3830
Fort Belvoir, Virginia 22060-6222
Fax (703) 767-9380
Email: [email protected]

Application Support.

DLA Energy Help Desk (J-6F)
8725 John J. Kingman Road, Suite 4950

Operations Report.

DLA Energy Operations Center
8725 John J. Kingman Road, Suite 2839Ft.

Ft. Belvoir, Virginia 22060-6222
E-mail: [email protected]

Belvoir, Virginia 22060-6222

Getting or verifying a
customer DoDAAC or
FEDAAC.

SECTION 3: AUTHORIZED CUSTOMERS

Defense Automatic Addressing System
Center , Area C, Building 207
5250 Pearson Road
Wright Patterson, OH 45433-5328
https://www.transactionservices.dla.mil

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DoDM 4140.25, Volume 10, March 2, 2018
Table 1. DLA Energy Points of Contact, Continued
For
Direct questions about cash
sale procedures and source
documents.
U.S. Postal Service and
overnight or express courier.

Contact
Customer Relationship Management,
DLA Finance Energy-QEC
E-mail: [email protected]

Website: http://www.dla.mil/Energy/

Inventory management issues
or to establish a cash sale
DoDAAC for DLA Energy-L.
DLA Finance J822
DLA Finance J822 – ESO.

Energy Support Office - ESO
1014 Billy Mitchell Blvd
San Antonio, TX 78226-1859
Fax: 210-925-0555, 210-925-9520, or Defense
Switched Network 945-0555
e-mail to [email protected]

[email protected]
DLA Energy-Help Desk.

Phone: 1-800-446-4950

Common Access Card-enabled

http://www.dla.mil/Energy/Business/DLAEnergyP
ortal.aspx

DLA Energy Portal

b. DLA Energy assigns a 2A DoDAAC to authorized, non-DoD or Federal agency
customers, including contractors, humanitarian organizations, foreign governments or
international organizations pursuant to international agreement, civilian emergency
organizations, emergency medical providers, and law enforcement agencies. These
organizations may:
(1) Be authorized for a 2A DoDAAC if listed on the authorized customer list on the nonDoD fuel customer information page available on the DLA Website http://www.dla.mil/Energy.
(2) Submit requests for a 2A DoDAAC to DLA Energy Customer Relationship
Management at [email protected].
3.3. AUTHORIZED REIMBURSABLE CUSTOMERS. DLA Energy may issue purchase
devices and assign a DoDAAC, FEDAAC, Military Assistance Program Address Code,
Contractor Series DoDAAC, or 2A DoDAAC for reimbursable DWCF energy commodity sales
to:
a. The DoD Components including the Reserve Components, and other U.S. Government
agencies.
b. Foreign governments authorized by international agreement.
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DoDM 4140.25, Volume 10, March 2, 2018
c. U.S. Government contractors that perform contract or charter services for the U.S.
Government with a fuel purchase agreement (FPA) between DLA Energy and the contractor.
d. A contractor representative who requests a sale without an approved or valid purchase
device or an assigned 2A DoDAAC, but presents positive identification and credentials
established by the department or agency that administers the contract or charter agreement.
e. A customer with credentials such as a department or agency sponsorship letter or copy of
the signed contract or agreement that authorizes sale of DWCF energy commodities to the
contractor.
f. International organizations authorized pursuant to an international agreement.
g. Civil Air Patrol aircraft performing official missions.
h. Participating State and local government agencies with an FPA for aircraft or equipment
when authorized by interagency agreement or arrangement; a contract; or federal counternarcotic or counterterrorism programs.
i. Educational institutions funded by federal grant to perform research, development, testing,
and evaluation that benefit the U.S. Government or that have an FPA with DLA.
j. NAFI organizations such as aero clubs, bowling alleys, military exchange programs, and
morale, welfare, and recreation activities.
(1) NAFI organizations may purchase DWCF energy commodities only when the energy
commodity is available for DoD mission support, the purchase does not conflict with any host
nation agreement, and the sale does not interfere with DoD mission support.
(2) The payment office for DWCF sales is the NAFI organization, which will have a
valid Service DoDAAC or 2A DoDAAC. Obtain a 2A DoDAAC from Customer Relationship
Management, contact information in Table 1.
k. U.S. commercial companies supporting the space launch business that have a valid sales
contract in place with DLA Energy Aerospace Energy.
3.4. OTHER AUTHORIZED REIMBURSABLE CUSTOMERS.
a. DLA Energy may issue purchase devices and assign a 2A DoDAAC for reimbursable
DWCF energy commodity sales to customers that provide authorization criteria used to
determine valid need customers, including:
(1) Under emergency conditions, domestic and foreign organizations with aircraft under
emergency conditions engaged in humanitarian assistance or rescue operations.
(2) Humanitarian organizations with vehicles used in emergencies abroad that have prior
approval from the DLA Energy Commander.

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DoDM 4140.25, Volume 10, March 2, 2018
(3) State and local civil agencies during civil and national security emergencies or
attacks pursuant to Volumes 1-3 of DoDM 3025.01 and with prior approval from the DLA
Energy Commander.
(4) Other organizations as approved by the DLA Energy Commander.
b. The responsible officer (RO) or terminal manager (TM):
(1) Sends request via email to [email protected] for expeditious
processing.
(2) Notifies the DLA Energy Help Desk when unable to confirm an organization as a
valid and authorized customer.
(3) Contacts the Customer Interaction Center at 1-800-2TOPOFF (1-800-286-7633) if
the DLA Energy Help Desk is unavailable to give urgent customer validation help.
(4) Documents the sale following the procedures in Section 4 of this volume on a DD
Form 1898-D, “Alternate US DoD or Federal Civil Fuel Customer Billing Information,” or DD
Form 1898-F, “Alternate Foreign Government and Commercial Fuel Customer Billing
Information,” available on DoD Forms Website at http://www.esd.whs.mil/Directives/forms/.
c. Commercial tender operations at a DFSP may contact the appropriate DLA Energy
regional office for assistance.
d. When authorized by law, DoD, DLA, and DLA Energy Comptrollers may authorize nonreimbursed sales of DWCF energy products.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 4: SALES AND CREDITS
4.1. GENERAL. This section provides procedural guidance for sale and credit transactions for
DWCF energy commodities and is applicable to all DFSP locations. The DFSP RO or property
administrator (PA) is responsible to ensure compliance with this guidance. DFSPs will
document and process all sale and credit transactions to Base Level Support Application
(BLSA).
4.2. AUTHORIZED DWCF ENERGY COMMODITY PURCHASE DEVICES AND
TRANSACTION DOCUMENTATION REQUIREMENTS.
a. Aviation Fuel Purchases. DFSPs authorize purchases with the Aviation Into-plane
Reimbursement (AIR) Card®. The card is the primary payment medium used at all DoD
locations for aviation fuel.
b. Ground Fuel Purchases.
(1) Authorized customers:
(a) Purchase ground fuel with the Authorized Purchase Source Media (APSM) as an
electronic point of sale device (ePOSD) after completing the procedures for encoding, issuance,
and accountability of APSM in Section 5.
(b) Can use the General Services Administration (GSA) Fleet Card at DFSP’s
capitalized sites. The card is issued and maintained by the GSA Fleet Card Program Manager at
(703) 767-8142, fax 703-767-8746, or [email protected].
(c) Who have requested APSM for their vehicles must pay bills associated with use
of an APSM as an ePOSD.
(d) Will not receive a paper receipt documenting fuel purchases using an APSM or
GSA Fleet Card because these are electronically recorded and processed.
(2) DFSPs will document manual issues from an ePOSD to authorized customers that do
not have an APSM and bulk sale of ground fuel by either:
(a) Imprinting or hand-scribing customer billing data from the DD Form 1896,
available through the DoD Forms Management Program Website at
http://www.esd.whs.mil/Directives/forms/.
(b) Hand scribing customer billing data from a customer requisition form (e.g.,
Department of Army Form (DA Form) 2765-1, “Request for Issue or Turn-in,” available at
http://armypubs.army.mil/pub/eforms/DR_a/pdf/A2765_1.pdf).

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DoDM 4140.25, Volume 10, March 2, 2018
(c) When customer billing data is not available at time of sale, using the DD Form
1898-D or the DD Form 1898-F, available through the DoD Forms Management Program
Website at http://www.esd.whs.mil/Directives/forms/.
(3) Non-DoD customers such as the U.S. Coast Guard, Contract Operated Modification
Centers Navy ships, foreign government customers, or commercial customers:
(a) May make bulk purchases by using the DD Form 1149, “Requisition and
Invoice/Shipping Document,” available through the DoD Forms Management Program Website,
at http://www.esd.whs.mil/Directives/forms/.
(b) Must reflect the customer’s DoDAAC, FEDAAC, and billing information on all
requisition forms used to purchase DWCF fuel.
(4) DFSPs will determine mandatory data and embossing positions of data for the DD
Form 1896 cards and APSM encoding requirements in accordance with the procedures on the
DLA Energy Website.
c. Purchase Documentation. Except for sales from APSM as discussed in this section,
DFSPs:
(1) Record all sales or credits of DWCF energy commodities on one of the transaction
source documents, such as the:
(a) DD Form 1898, “Energy Sale Slip.”
(b) ePOSD printout receipt for DoD Components and Participating Agencies.
(c) DD Form 1149. The DD Form 1149 may be used for sales to customers that use
the DD Form 1149 as a requisition form.
(2) Keep one copy of the completed or signed DD Form 1898 or the original signed copy
of all other approved transaction source documents in the local fuels management document
control file.
d. Commercial or Foreign Government Sales.
(1) DFSPs record all sales or credits of DWCF energy commodities to commercial or
foreign government customers not assigned a 2A DoDAAC on the DD Form 1898-F.
(a) Email or fax completed forms to DLA Energy-L who will in turn provide the
required billing information.
(b) Document the billing information on the applicable DD Form1898-F and DD
Form 1898. Both documents will be retained in accordance with Volume 2 of this manual.
(2) Air Force DFSPs use DD Forms 1898.

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DoDM 4140.25, Volume 10, March 2, 2018
(3) DFSPs will not document sales to commercial and foreign customers on ePOSD
printouts.
4.3. GENERAL SERVICING GUIDANCE.
a. Sale Authorization. DFSPs may sell DWCF energy commodities to personnel that
present a valid purchase device (e.g., AIR Card®, DD Form 1896, or requisition form with
customer billing data (e.g., DA Form 2765-1 or DD Form 1149)) in advance.
b. Home Station Customers. DFSPs:
(1) Process all sale or credit transactions for home station customers as individual
transactions from BLSA to EBS.
(2) Consolidate individual sale or credit transactions to the same customer or billable
entity when appropriate and record to one source document (either the DD Form 1898 or 1898E) with coordination and approval from unit financial manager or comptroller as required by
Service or installation procedures.
(3) Process all authorized ground fuel reissue transactions.
(4) Attach an Accountable Property System of Record (APSR) query report for each
home station customer or billable entity to the DD Form 1898 or 1898-E. Include in the BLSA
record for individual sale or credit transactions minimum data requirements, including:
(a) Transaction date.
(b) Transaction type.
(c) Gallons.
(d) Customer DoDAAC.
(e) Sub account data (i.e., reporting designator or organization code, account
processing code, type equipment code, job order number (JON), or job order program control
number (JOPCN).
(f) Signal code.
(g) Fund code.
(h) Use code.
(i) Supplemental DoDAAC, if applicable.
(j) Mission design series.
(k) Vehicle identification, e.g., tail number.

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DoDM 4140.25, Volume 10, March 2, 2018
(l) United States Navy or United States Marine Corps type, model, and series
number.
(5) Complete the APSR query report in accordance with the procedures in the APSR
program documentation.
(6) Ensure the customer representative signs the consolidated DD Form 1898 and the
completed form attached to the APSR query report.
(7) Retain the completed DD Form 1898 and attached record in a document control file.
(8) Retain the ePOSD printout at DFSPs for individual sale or credit transactions to
home station customers only if:
(a) Needed in the DFSP document control file.
(b) All sale or credit transactions for each customer or billable entity are consolidated
and recorded using the DD Form 1898.
c. Transiting Customers. DFSPs:
(1) Obtain and retain a signed source document for each transient aircraft sale or credit
transaction.
(2) Do not roll-up or consolidate sales or credits to a single transaction source document
for transiting (i.e., non-home station) customers.
(3) Request waivers from DLA Energy-L to allow for consolidation of sale or credit
transactions for DoD customers:
(a) Deployed as a squadron or unit to a forward operating location or weapons
training location.
(b) Who agree to sign for, accept, and not dispute consolidated sale or credit
documentation, e.g., aircraft deployed to Naval Air Station Fallon or Nellis Air Force Base for
weapons training, or units deployed to Incirlik Air Base in support of contingency operations.
(4) Do not consolidate foreign government, federal civil, or commercial customer sale or
credit transaction source documents.
d. Lost or Missing Purchase Cards for DoD and Federal Civil Activities. DFSPs:
(1) Assist customers who provide appropriate billing information in instances when they
are unable to present a valid DD Form 1896 or AIR Card® at the time fuel servicing is
requested. If customers cannot provide all of the necessary billing information required to
process transactions through EBS, send the completed DLA Energy forms by fax or email to
DLA Energy Inventory Accountability Division (DLA Energy–LI). DLA Energy-LI will in turn
provide the reporting DFSP with the required billing information.

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DoDM 4140.25, Volume 10, March 2, 2018
(2) Record the billing information on both the applicable DD Form 1898-D and the DD
Form 1898. Keep both documents in a document control file as detailed in Paragraph 4.3.g.
e. Lost or Missing Purchase Devices for Commercial and Foreign Government
Customers. Commercial and foreign government customers with a 2A DoDAAC that are
authorized to purchase fuel from DFSPs are assigned a 2A DoDAAC for EBS if they can’t get a
service sponsored, International Merchant Purchase Authorization Card or a GSA DoDAAC.
DLA issues a DoD fuel identaplate to customers for most aircraft. In the event a customer
cannot present a valid identaplate at the time fuel service is requested, DFSPs:
(1) Review the 2A DoDAAC listings to determine if the customer has a valid DLA
Energy account on the DLA Energy Supply Chain Management Resources Common Access
Card-enabled portal https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Home.aspx, under
“Foreign Military Sales Case Customers (FMS).”
(2) Inform commercial and foreign government customers to immediately contact DLA
Finance for Energy Retail Management Division-Energy Support Office (DLA Finance J822ESO) if a replacement DoD fuel identaplate is required.
f. Assisting Commercial and Foreign Government Customers. DFSPs:
(1) Help commercial and foreign government customers who are not assigned a 2A
DoDAAC record appropriate billing data on the prescribed DD Form 1898-F to capture required
billing information.
(2) Prepare billing and account documentation for cash customers until an account is
established.
(3) Send completed DLA Energy forms by fax or email to DLA Energy-L. DLA
Energy-L will, in turn, provide the reporting DFSP with the required billing information.
(4) Document the billing information on the applicable DD Form 1898-F and on a DD
Form 1898. Keep both documents in a document control file.
g. Document Retention. DFSPs retain or retire source documents and or data files in
accordance with Volume 2 of this manual.
h. Transaction Reporting. DFSPs transmit individual sales and credit transactions to the
APSR on a daily basis during normal workdays, excluding weekends and holidays.
4.4. DOCUMENTING SALES OR CREDITS.
a. Fuel Handler. The RO or TM designated fuel handler at a DLA Energy stock point or
DFSP activity confirms presentation of a valid AIR Card® or DoD fuel identaplate, as required,
for each aircraft, piece of equipment, or storage facility before each servicing operation.
b. Recording Customer Data.

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DoDM 4140.25, Volume 10, March 2, 2018
(1) The RO or TM representative records customer data for sales and credits on a source
document by manual imprint of the DoD fuel identaplate information, AIR Card® swipe on the
ePOSD, or by legible hand-scribed data entry.
(2) The RO designated fuel handler verifies that:
(a) All data from the station plate, AIR Card® or DD Form 1896, and Julian date
imprint legibly on the source document.
(b) The imprinter date wheel accurately reflects the Julian date of the transaction.
c. Instructions to Complete DD Form 1898 or 1898-E. DFSPs use an imprinter station
plate or hand-scribe point of sale information to record on the DD Form 1898 or 1898-E fuel sale
or credit source document required information. Unless indicated as “when needed,” DFSPs will
complete the DD Form 1898 or 1898-E with:
(1) Product Code. Enter the three-digit fuel product code, e.g., jet propellant (JP) 5 or
JP8.
(2) Vehicle Number. Enter the last four digits of the issuing vehicle or equipment
identification number.
(3) Unit Identification Number. Enter the stock point, DFSP activity (i.e., seller)
DoDAAC, or unit identification number.
(4) Quantity. Enter the fuel sale or credit quantity. Sales or credits of 5,000 gallons or
more will be converted to 60 degrees Fahrenheit (F) in accordance with Section 4.1.m. of
Volume 9. If the transaction is converted to 60 degrees F enter the converted quantity. A waiver
must be on file if there is no capability to convert to net 60 degrees F.
(5) Measure Unit. Enter the applicable two-digit unit of issue (e.g., “GL” for gallon or
“LT” for liter).
(6) Unit Price. Enter the current fuel standard price, when needed.
(7) Service Location and Nation. Enter the city and country name.
(8) Total Price. Enter the fuel sale or credit quantity multiplied by the unit price, when
needed.
(9) Sale or Return. Check the appropriate box.
(10) Method of Payment. Enter the method of payment, e.g. AIR Card® or cash.
(11) Remarks or Voucher Number.
(12) Billing Address and Aircraft, Vehicle, or Equipment Information. Imprint or handscribe the customer information and billing data from the DD Form 1896, AIR Card®, or
requisition form (e.g., DA Form 2765-1, “Request For Issue or Turn-In,” or DD Form 1149).
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DoDM 4140.25, Volume 10, March 2, 2018
Include the minimum DoD fuel card customer information requirements found in Volume 5 of
this manual. For DoD and federal civil customers only, imprint or hand-scribe the AIR Card®
number and tail number or side number onto the DD Form 1898.
(13) Director of Logistics or Accountant. Used by some foreign governments, when
needed.
(14) Issue Date. Imprint or hand-scribe the actual Julian date of the sale or credit
transaction.
(15) Issued By (Signature). Signature of the fuel handler.
(16) Received By (Signature). Signature of the customer.
(17) Print Name and Rank. Printed name and rank or title of the customer.
4.5. SALE OR CREDIT TRANSACTION DOCUMENTATION. DFSPs:
a. File and keep all paper source documents for sale or credit transactions in the DFSP
document control folder in accordance with Volume 2 of this manual.
b. Include paper source documents for DWCF energy inventory sale or credit when sale or
credit data is not captured with approved ePOSD together with an APSM device.
4.6. INSTRUCTIONS FOR ON-INSTALLATION PROCESSING OF COMPRESSED
NATURAL GAS (CNG) AND LIQUEFIED PETROLEUM GAS (LPG) SALES.
a. DLA Energy supports end-use billing for CNG and LPG distributed on base to motor
vehicles, although these products are not part of DLA Energy inventory at the installation.
(1) Coordinate the loading and processing of CNG and LPG through the respective
service control point (SCP). Establish attributes for these products:
(a) CNG. National Stock Number (NSN) 6830-01-377-8183.
(b) LPG. NSN 6830-01-493-6146.
(2) Conduct acquisition of CNG and LPG with purchase by the local civil engineering,
department of public works, or public works center authority on base.
b. The RO for DLA Energy inventory, or a designee, processes transactions representing
sales of CNG and MLP to the end-users.
(1) For locations that capture CNG in other than U.S. gallons, convert CNG into U.S.
gallons using the formula: Number of therms issued divided by 1.104 equals U.S. Government
equivalent.

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DoDM 4140.25, Volume 10, March 2, 2018
(2) Use these conversion steps for those sites that download CNG transactions via the
ePOSD. When manually loading CNG transactions, convert sales to gallons before processing to
the APSR.
(3) On confirmation that the sale transactions are processed without rejection into the
APSR, process credit transactions for product and volume identical to the sale transactions
(consolidated or individually).
(4) Under no circumstances process a credit that exceeds total sales of a given product.
c. DFSPs support vehicle tracking and maintenance and financial accounting. DFSPs use
the On-Line Vehicle Interactive Management System, General Accounting and Finance System,
Fund Administration and Standardized Document Automation, and DLA Energy Enterprise to
process data.
d. When starting to process transactions, the RO:
(1) Complies with end-of-month processing guidance published in DLA Energy P-1,
found in the Common Access Card-enabled DLA Energy Portal at
https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Publications.aspx.
(2) Processes physical inventory and inventory adjustment transactions for each grade of
product every month.
(3) Begins the monthly process with the transaction date of the last calendar day of the
previous month and completes the monthly process with the transaction processed on the first
business day of the month.
(4) Processes the physical inventory transaction, even if the physical inventory is zero, to
reconcile the account in the DLA Energy system of record.
4.7. PRODUCT RETURNS FOR CREDIT.
a. DLA Energy:
(1) Credits the Military Services for creditable product returns at the standard price in
effect at the time of return for the product stored at the receiving DFSP.
(2) Uses the disposition instructions in Volume 9 of this manual when a product re-grade
or downgrade is required.
(3) Processes creditable returns:
(a) For product within specification limits; or that may be within intra-governmental
receipt limits (e.g., chemical and physical test requirements) as prescribed in Military Standard
3004.

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DoDM 4140.25, Volume 10, March 2, 2018
(b) When product is downgraded or re-graded to another NSN, equate the credit to
the downgraded or re-graded product.
(c) For product that does not meeting intra-governmental receipt limits. Segregate
for reclamation or disposal in accordance with procedures in Military Standard 3004.
(d) For special fuels (e.g., jet propellant thermally stable (JPTS).
1. Regrade or change fuel grade change of Air Force-owned JPTS under 5,000
gallons without DLA Energy-DQA’s approval, as long as the product meets specifications for
the product it is regraded to and has no impact on resupply.
2. Return residual JPTS stock shipped to a DFSP in support of air shows to stock
at the grade normally stored at the DFSP.
3. Process the return credit at the JPTS price, which can be found on DLA
Energy Website at http://www.dla.mil/Energy/Business/StandardPrices.aspx.
(e) For product offered for return, which has been agreed to as acceptable.
1. Coordinate with the offeror for delivery to the nearest terminal storing DLAowned product of the same grade as that offered, or as directed by DLA Energy, its DLA
regional office, or authorized agent.
2. Charge the specified appropriation of the shipping activity or shipping service
for all transportation charges for the return of product.
(f) For Service-owned bulk petroleum products offered for return that can be utilized
by another activity within reasonable transportation distance.
1. Provide the authorization for the transfer to the DLA regional office in the
continental United States (CONUS) and the organization responsible for in-country distribution
overseas.
2. Charge the shipper service for the transportation cost.
(4) Helps the Military Services contract for commercial services to re-grade or upgrade
product at bases lacking capability.
b. DLA Energy coordinates product returns with the CONUS DLA regional offices and sub
area petroleum offices (SAPOs) or DLA regional offices overseas to preclude:
(1) Quality or off-specification problems, and insufficient ullage.
(2) Demurrage costs caused by overlapping supply actions such as ocean tanker resupply
schedules, contract deliveries, maintenance repairs, or tank cleanings. DLA Energy coordinates
defuels into base tankage when quantity defuel results in the base not being able to accept a
scheduled receipt.

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DoDM 4140.25, Volume 10, March 2, 2018
c. Military locations or vessels with energy commodity products for return:
(1) Notify the nearest DFSP terminal operator of stock return offers by product, quantity,
quality, and test results.
(2) Notify all DLA regional offices or joint petroleum offices (JPOs), and SAPOs, and
include test results of the product intra-governmental receipt limits.
(3) Notify the SCP and applicable OCONUS JPOs, SAPOs, or the OCONUS DLA
regional office for returns that represent a significant change in fuel requirements.
(4) Provide the DFSP terminal with a document number for DLA Energy system of
record reimbursement transactions when product has been accepted. Ship product to the DFSP
designated by the appropriate DLA regional office or SAPO.
d. DFSPs:
(1) Ensure product return is acceptable with the DLA regional offices, JPOs, or SAPOs,
as appropriate.
(2) Determine if sufficient ullage is available. If not, promptly request assistance from
DLA regional offices, as appropriate.
e. DLA regional offices, JPOs, and SAPOs:
(1) Ensure the product is tested to determine whether the quality of fuel is acceptable.
OCONUS SAPOs notify the cognizant JPO, OCONUS DLA regional office, or quality assurance
representative of fuel returns scheduled at DFSPs assigned to DLA Energy for quality
surveillance responsibility.
(2) Notify DLA Energy-DQA when product is not within intra-governmental receipt
limits.
(3) Notify the cognizant JPO or DLA regional office to accept, downgrade or upgrade,
re-grade, or reject the product when overseas in accordance with Military Standard 3004.
(4) Help locate an alternate terminal, within reasonable distance and with sufficient
ullage when ullage is not available at the primary (i.e., customary) terminal.
(5) Advise the offeror and the DFSP to which the product will be delivered and the
cognizant JPO or DLA regional office of the turn-in, and inform DLA Energy of the decision
and provide all pertinent data.
(6) Control and direct product returns for use in support of other fuel requirements
within reasonable transportation distance.
f. DoD Components may:

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DoDM 4140.25, Volume 10, March 2, 2018
(1) Use commercial facilities to upgrade or change the grade of product (i.e., reprocess)
to meet specification or intra-governmental receipt limits when the DoD Component lacks the
capability, if economically feasible and no other alternatives are practical.
(2) Consult DLA Energy-DQA when assistance is needed to bring fuel product within
specification or intra-governmental receipt limits to determine if commercial services are
required.
(3) Consider quantity, test results, and location of the product in determining options.
(4) Pay commercial businesses for energy commodity services.
g. DLA Energy Logistics Operations Directorate (DLA Energy-L):
(1) Provides contract assistance in obtaining commercial services, as required, if vendors
are available.
(2) Contracts for the service in coordination with the using location, if a vendor agrees to
reprocess the product at reasonable cost.
4.8. PROCESSING SALE OR CREDIT TRANSACTIONS FOR SHIPS. DoD
Components:
a. Use these procedures to process all sales or credits to Navy and Military Sealift Command
(MSC) ships using the APSR.
b. Process shipment transactions for:
(1) DLA Energy stock transfers to and from capitalized ships (e.g., capitalized Navy
oilers, MSC tankers, and pre-positioned stock vessels).
(2) Capitalized ships that are used as a conveyance mode for DLA Energy capitalized
product movements.
(3) Capitalized ships and applicable DoDAACs as listed on the Common Access Cardenabled DLA Energy Portal at https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Home.aspx.
c. Process a sale for the fuel consumed by a capitalized ship.
d. Use the customer document number and “Code S” for capitalized Navy oilers processing
fuel sale and credit transactions via the Material Financial Control System Personal Computer.
e. Process all sale, defuel, or credit transactions to Navy and MSC ships:
(1) Using “Code S” and the document number provided by the customer requisitioning
the fuel.

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DoDM 4140.25, Volume 10, March 2, 2018
(2) Without “FA, FC, FE, FF, FL, FM, FN, FU, FW, and FX” as part of the last four
positions of the customer assigned document number. The restriction is necessary to avoid
potential military standard requisitioning and issue procedures document number duplication.
As an example, a sale to Norfolk (DODAAC N00181) on December 5, 2005 (Julian Date 5322)
must not be a document number of N001815322FF01. An acceptable document number would
be (N0018153220001).
f. For sites processing with the APSR application:
(1) Open the appropriate product ledger from the accounting module.
(2) Point and click at the appropriate ledger line for the date of the transaction event.
(3) Open the sale or defuel input screen and select either sale or defuel from the
dropdown option of the input screen.
(4) Enter appropriate transaction data. Set up the APSR as DFSP or Navy to process a
sale or defuel transaction using the customer-provided document number.
(5) Save the transaction and process to the APSR using normal procedures.
4.9. PROCESSING DEFUEL OR RETURN WITHOUT CREDIT TRANSACTIONS.
a. General. DoD Components process defuel or credit transactions for fuel returned to DLA
Energy inventory where it is not appropriate to reimburse the organization or activity returning
the fuel.
(1) Return Navy fuels to DLA Energy inventory as fuel oil reclaimed (FOR). The FOR
presented for credit must meet MIL-PRF-24951B.
(2) Return other products, excluding FOR, where financial reimbursement of the
customer returning the fuel is not appropriate. Examples include the return of on-specification
jet fuel recovered from flight line or fuel system maintenance bowsers or recovery tanks where
no single organization is entitled to reimbursement.
(3) Process a defuel or credit transaction without an appropriate management code to
preclude automatic reimbursement of the customer returning the fuel. Process all defuel or credit
transactions to the APSR Enterprise, or input added directly to the APSR Enterprise credit
transaction input screen will result in a credit to the customer. Process the transactions before
the monthly billing cycle to preclude a credit to the returning activity.
b. For Returns.
(1) Accountants will process all returns of product grade code FOR to the APSR as a
return without credit transaction.

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DoDM 4140.25, Volume 10, March 2, 2018
(2) DLA Finance Analysis and Accounting will download an APSR Management
Information Report Repository FOR Report on the day of billing, if returned without credit
transactions have been processed incorrectly.
(3) DLA Finance Analysis and Accounting will ensure appropriate corrective actions are
taken in the applicable DLA Energy System of Records for each defuel and credit transaction
reflected in the EBS report, if returned without credit transactions have been processed
incorrectly.
(4) Customers presenting a product as FOR to DLA Energy stock points are not
authorized credit on these returns. The receiving stock point will process a return without credit
transaction as FOR the APSR. The transaction is processed using the DD Form1149 received
from the ship offloading the FOR.
(5) Upload the transaction into the APSR, and ensure transaction is successfully
processed to the APSR.
(6) After the receipt is processed, the product will be brought into the DWCF inventory.
(7) DFSPs selling a product to contracted vendors will process a FOR sale out to DLA
Energy stock points. The selling stock point will process a sale transaction as FOR into the
APSR.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 5: APSM PROCEDURES
5.1. GENERAL. DoD Components and Participating Agencies use APSM procedures for:
a. All capitalized DFSPs that have an ePOSD or mobile dispensing units.
b. DLA Energy-sponsored super stations.
5.2. DOD COMPONENTS AND PARTICIPATING AGENCIES. DoD Components and
Participating Agencies:
a. Submit a request for an APSM encoding to the RO, PA, or designee with a complete
vehicle or equipment listing with complete and accurate customer billing information. Provide
the fuel grade, type, model, year, and license plate number of each vehicle, or the vehicle
registration number if a U.S. Government vehicle or equipment item.
b. Coordinate the APSM request through the unit or organization financial resource manager
responsible for oversight or management of unit or organization operating funds to verify billing
data for encoding on the APSM.
c. Accept responsibility for bill payment of ePOSD fuel purchases by signing the APSM
request and receipt.
d. Complete an authorized customer APSM request letter for a vehicle or equipment listing
using one of the examples which are:
(1) Available on request from the customer approval assistance requests representatives
in DLA Customer Relationship Management, contact information in Table 1.
(2) Found at the DLA Energy Supply Chain Management Publications page on the
Common Access Card-enabled DLA Energy Portal at
https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Publications.aspx.
5.3. REQUEST LETTERS. DFSPs will forward a copy of the APSM request letters for nonDoD customers using the examples of non-DoD customers in Section 8. Send to DLA Finance
J822-ESO, 1014 Billy Mitchell Blvd, San Antonio, TX 78226-1859, Fax: 210-925-0555, 210925-9520, or Defense Switched Network 945-0555, or e-mail to [email protected].
5.4. REQUESTS. To request APSM encoding, participating foreign military forces will
include:
a. A complete unit name or unit identifier.
b. Complete financial data.

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DoDM 4140.25, Volume 10, March 2, 2018
5.5. DFSP. DFSPs:
a. That require additional APSM may request up to 100 APSM per year by contacting the
DLA Energy Help Desk. Provide a justification statement with requests for more than 100
source media.
b. Return encoded APSM that are no longer needed by an organization or that have an
expired date to the RO, PA, or designee for reuse.
c. Maintain a copy of the APSM request letter with the signed vehicle or equipment listing in
the document control file.
d. Back up and retain all service station databases.
5.6. TEMPORARY VEHICLES. For authorized temporary vehicles, DFSPs:
a. Do not issue APSM to individuals who rent vehicles during temporary duty assignments,
regardless of whether a rental vehicle is authorized on temporary duty orders. Customers with
rental vehicles may purchase fuel at the installation exchange service station or at an off-station
commercial facility.
b. May issue APSM for commercial vehicles leased or rented by an installation for
temporary vehicle fleet augmentation or to support special events.
(1) Encode the APSM with line-of-accounting data for the installation organization
leasing the vehicles and an expiration date.
(2) Strictly control the APSM to prevent misuse.
c. May issue APSM for temporary use to authorized foreign government or agency
customers that use commercial rental vehicles or U.S. Government vehicles during U.S. military
installation visits.
(1) Encode the APSM with the foreign government or agency customer’s complete
financial data.
(2) Encode all APSM issued to support temporary foreign government or agency
operations with an expiration date.
5.7. APSM ENCODING. The RO or PA or designated representative will encode the APSM:
a. With encoder hardware and software installed on a computer within the RO or PA span of
control. Maintains control to accommodate lock-out of APSM that is reported as lost, stolen, or
improperly encoded, or when fraud is suspected.

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DoDM 4140.25, Volume 10, March 2, 2018
b. To ensure complete point of sale transaction data capture and billing to the appropriate
customer. The software records data on the APSM as well as its database on the computer hard
drive.
c. Based on the ePOSD and software version installed at the installation.
d. With the required information.
(1) Vehicle or Equipment Registration Number. Enter up to eight alphanumeric
characters that represent the unique DoD vehicle or equipment registration number.
(2) Air Force Vehicle Registration Number. Enter the full eight digit vehicle registration
number for all Air Force vehicles. Use zeros (0) in place of dashes (-) and to fill unused
positions. As an example, vehicle 97B-169 will be encoded as 97B00169.
(3) DoD Rental Vehicles License Plate Number. Enter the vehicle license plate number
in the vehicle identification field for all rental vehicles. Do not enter “Rental” in this field to
ensure proper customer fuel purchase validation and to prevent unnecessary billing challenges.
(4) GSA Vehicles License Plate or Tag Number. Enter the license plate or tag number
for GSA leased vehicles and federal civil agency vehicles.
(a) Encode all eight positions. Use a “G” in the first position (e.g., G1012365). Do
not use dashes.
(b) Certain overseas locations use a registration decal or sticker inside the door panel
instead of a vehicle license plate for GSA vehicles. In these instances, enter the GSA decal
registration number to the APSM. Immediately lock out any GSA or federal civil APSM that
fails to have this field populated with the license plate tag or decal number.
(5) Fuel Product Grade. Use super grade codes, such as “DFX” for all diesel grades,
“MGX” for all gasoline grades, or “JPX” for all jet grades may be used.
(6) Customer DoDAAC, Fund Code, Signal Code, and Use Code. Enter signal code
“A,” when the customer DoDAAC is the same as the payment office. If the customer DODAAC
and payment office are different, use the applicable Signal Code “B,” “C,” “J,” “K,” or “L.”
(a) Use the applicable signal code applications in Volume 4 of Defense Logistics
Manual 4000.25.
(b) Use codes for all customers in the Use Code Table found in the BLSA User’s
Manual.
(7) Customer Supplemental Billing DoDAAC. Use this field when the payment office
DoDAAC is different than the customer DoDAAC (i.e., signal codes “B,” “C,” “J,” “K,” or “L”)
and is a valid DoDAAC. Use the supplemental DoDAAC field when needed to indicate a JON,
JOPCN, or reference number, if applicable. Use signal code “A” if a JON, JOPCN, or reference
number is used in the supplemental DODAAC field.

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DoDM 4140.25, Volume 10, March 2, 2018
(8) Sub-Account Information. Use the organization code for the Air Force and use the
account processing code, JON, JOPCN, or reference number for the Army. Although the Navy
does not use this field, use the sub-account field to encode the work center (i.e., the first part of
the job order number) as needed.
(9) APSM Expiration Date. Enter expiration dates on all APSM encoded for use with:
(a) Vehicles or equipment operated by foreign government entities temporarily
deployed to U.S. operating locations.
(b) Commercial lease or rental vehicles leased by a DoD organization or unit for
temporary fleet augmentation, deployments, or special event support.
(c) Vehicles temporarily used by other authorized customers operating at a DoD
installation.
e. To store and retain data. All document and electronic file media will be backed up and
stored in accordance with the local file plan.
f. To prevent unauthorized fuel purchases with expired GSA vehicles or DoD Fleet Card
users. DLA Energy provides procedures in DLA Energy P-5, “Lockout List Memorandum and
Update Lock out User Guide,” located at
https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Publications.aspx.
5.8. FOREIGN GOVERNMENT RENTAL. For foreign government rental or loaner
vehicles, the RO or PA encodes the foreign government DoDAAC in the vehicle identification
field. Encoding rental or loaner in this field is prohibited to ensure proper customer fuel
purchase validation and to prevent unnecessary billing challenges. The participating foreign
government personnel complete and sign the first endorsement on an APSM request with the unit
name on the request.
5.9. DLA PURCHASE SOURCE MEDIA RE-ENCODING. For APSM re-encoding:
a. The RO or PA or designated representative will encode the APSM.
b. The organization that transfers or loses vehicle control to another organization ensures the
APSM is locked out or re-encoded to prevent erroneous billing.
c. The RO, PA or a representative will encode the APSM.
(1) Manually re-encode the APSM by using the encoder hardware connected to a
computer with ePOSD software installed.
(2) Re-encode APSM with customer line-of-accounting data (e.g., account processing
code, JON, JOPCN, reference number, signal code, fund code, use code, or sub-account

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DoDM 4140.25, Volume 10, March 2, 2018
information) by selecting the vehicle identification reader (VIR) ProKee encoding button on the
operations drop down menu on main menu bar.
(3) Set re-encode parameters for each APSM. The rules are sent to the VIR(s) by
selecting the “Rules” checkbox at the download window. The VIR recognizes applicable APSM
keys when they are inserted at the FuelMaster Unit reader and overwrite that data with the
updated line-of-accounting data programmed to the VIR. This option eliminates the requirement
to recall the APSM for manual re-encoding.
5.10. HELPDESK. DFSPs direct trouble calls to the Energy Help Desk at 1-800-446-4950 or
Defense Switched Network 697-6733 or by e-mail at [email protected].
5.11. RO OR PA. The RO, PA, or designee:
a. Controls the ability to encode APSM and similar purchase devices to prevent
inappropriate or illegal APSM distribution to unauthorized customers and individuals.
b. Encodes APSM in a geographically separate facility away from the ePOSD, where
feasible.
c. In instances where APSM must be encoded at an office or facility collocated with the
ePOSD, establishes and implements written internal management controls and procedures to
prevent inappropriate APSM distribution or fraudulent use.
d. No later than 30 September each Fiscal Year, in accordance with vehicle control officers,
property book officers, and financial resource managers, conduct an annual APSM audit to
ensure accountability and control. The audit will be accomplished by reviewing the list of active
APSM to verify currency. Based on the review, if vehicles are determined to be excess or
unauthorized, initiate action to lock out those APSM. Results of the audit will be annotated in
office memorandums signed by the vehicle control officers, property book officers, or financial
resource managers (or their designated representatives), and maintained on file by the RO or PA.
e. Verifies, on a weekly basis, locations with active DLA Energy Point of Sale System card
readers import the lockout list. Current lockout lists ensure only authorized purchase devices
(credit cards) are used.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 6: GROUND ENERGY COMMODITIES REISSUES
6.1. GENERAL.
a. DoD Components document and process ground energy commodities reissue transactions
using DLA Energy systems.
b. DFSPs receive or seek approval to process ground energy commodities reissues to allow
the DFSP’s primary customers to obtain financial reimbursement for sales to an end user in these
locations:
(1) Auxiliary airfields.
(2) Forward operating bases.
(3) Remote training ranges.
(4) Air Force installations with qualifying organizational tanks.
(5) Other types of locations that may be approved at the discretion of DLA Energy.
6.2. REQUESTING APPROVAL FOR PROCESSING GROUND REISSUES.
a. ROs complete the DLA Form 2027, “Authorization to Process Ground Reissues,”
available on the DLA Energy Forms Website at
http://www2.dla.mil/officialForms/files1/DL2027.pdf, and forward the form to their respective
SCP. Where it is feasible, the use of electronic signatures for the authorization request form is
both authorized and highly encouraged.
b. The SCP reviews the authorization form and, upon concurrence, forwards to the
applicable DLA regional office for review and submittal to DLA Energy-L for approval or
disapproval. If the request is denied, DLA Energy-L will return a copy of the DLA Form 2027 to
the DLA regional office with a documented reason as to why the request was disapproved.
6.3. DOCUMENTING THE GROUND REISSUE TRANSACTION. To document the
transaction, DFSPs:
a. Document fuel purchases for a ground reissue fuel transaction issued to a vehicle or
equipment, such as an initial sale fuel purchase document. Include:
(1) A DD Form 1898 completed by the DLA Energy original customer, in accordance
with Section 4.
(2) The additional notations required for secondary sales as shown in the example DD
Form 1898 on the Common Access Card-enabled DLA Energy Portal at

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DoDM 4140.25, Volume 10, March 2, 2018
https://dla.deps.mil/dod/dla/dlaenergy/scm/DLA%20Energy%20Publications/DLA%20Energy%
20P-30.pdf.
b. For manual transactions, include one DD Form 1898 per transaction date for each product
type for each unit line of accounting receiving the secondary sale. Record the accounting data
for the sale transaction using the example referenced in Paragraph 6.3.a.(1)(b).
c. If the ground energy commodities reissue was executed using (a) Service-specific form(s),
then attach the Service-specific form(s) as supporting documentation to the DD Form 1898 and
submit it to the DFSP.
d. Consolidate multiple Service-specific transactions on one DD Form 1898 if the
transactions all occurred:
(1) On the same transaction date.
(2) For the same product type.
(3) For the same receiving unit line of accounting.
e. Complete multiple DD Form 1898s if the transactions were executed over multiple
processing dates, for different product types, or to different billing units.
f. Provide additional notations with DD Form 1898s for transactions required in accordance
with the detailed guidance on the Common Access Card-enabled DLA Energy Portal at
https://dla.deps.mil/dod/dla/dlaenergy/scm/DLA%20Energy%20Publications/DLA%20Energy%
20P-30.pdf.
6.4. PROCESSING GROUND ENERGY COMMODITIES REISSUES AT THE DFSP.
DFSPs:
a. Review the DD Form 1898 before processing for accuracy to prevent billing challenges.
b. Process transactions on the same business day when possible, but not later than one
business day after they receive transaction data.
c. Process documents weekly at locations without automation where it is not feasible to
make daily deliveries to the processing location. The site’s reissue request must state this
requirement in the “basis for request” block, and be approved by DLA Energy.
d. Provide a DD Form 1898 for each line of accounting on each transaction date, containing
all necessary transactional information to document the sale transaction.
e. Provide a separate DD Form 1898 to document the corresponding credit transaction when
an individual defuel is created in APSR and is not the result of a reissue transaction.

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DoDM 4140.25, Volume 10, March 2, 2018
6.5. DOCUMENT RETENTION REQUIREMENTS. Following entry of the transactions
into the APSR, DFSPs:
a. Attach the completed DD Form 1898 for the sale transaction to the corresponding
completed DD Form 1898 for the credit transaction.
b. File the daily DD Form 1898s, or alternate DLA Energy approved transaction source
documents, in the document control file.
c. Retain documents in accordance with Volume 2 of this manual.
6.6. SECONDARY SALE GROUND ENERGY COMMODITIES REISSUES
TRANSACTION CHALLENGES.
a. DFSPs handle challenges for ground energy commodity reissues transactions in the same
manner as an initial sale transaction.
b. Primary DFSP customers or ground energy commodities reissues must help resolve any
challenges as required.

SECTION 6:

GROUND ENERGY COMMODITIES REISSUES

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 7: DWCF CASH SALES
7.1. GENERAL.
a. DoD Components process cash sales of DWCF energy commodities:
(1) When an authorized customer presents cash, bank draft, check, or money order as
payment at the time of purchase.
(2) For direct sales from DLA Energy to the cash sale customer.
(3) Unless they are transactions billed by DLA Energy to a U.S. Government entity or
NAFI organization, who then sells the product to a cash customer.
b. A DFSP may provide DWCF cash fuel sales to authorized customers using the guidance
and related information on cash sales authorization criteria in Section 3.
7.2. CASH SALES PROCEDURES FOR DWCF-OWNED ENERGY COMMODITIES.
a. DFSPs:
(1) Draw fuel for authorized cash sales from peacetime operating stocks only.
(2) Maintain peacetime operating stocks levels so that war reserve material levels are not
penetrated.
(3) Keep authorized cash sales to the minimum purchases necessary to preserve military
readiness or to protect life and property while sustaining operations.
(4) Receive all cash sales payments in U.S. currency.
b. The RO, PA, or TM at a contracted DFSP uses an appropriate DLA Energy Cash Sale
DoDAAC on an “as needed basis” to record all DFSP cash sale transactions. The RO or TM
notifies DLA Energy-L when a DFSP DoDAAC is unlisted or for any question regarding cash
sale processing.
7.3. CASH SALES AUTHORIZATIONS.
a. A DFSP may offer DWCF cash sales to otherwise eligible agencies, personnel, and
customers when reimbursable credits or sales are either prohibited or unauthorized.
b. DFSPs determine special needs customers that may purchase DWCF energy commodities
as a cash sale transaction in accordance with authorization criteria. The special needs customers
may include:
(1) Foreign governments when there is no other authority for a reimbursable sale.
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DoDM 4140.25, Volume 10, March 2, 2018
(2) Personnel who are U.S. citizens and are assigned to isolated or remote installations
where commercial fuel is not available, or who do not live in or commute through areas with
commercial fuel availability, including active duty Service personnel and family members and
U.S. Government employees and contractors and their dependents. These individuals purchase
DWCF fuel from the DFSP with cash, in any single transaction, but are limited to:
(a) 25 gallons of DWCF fuel for recreational vehicles, such as boats or mobile
campers.
(b) 5 gallons of DWCF fuel for portable fuel containers with 5-gallon capacity, such
as lawn mowers or other grounds maintenance equipment only when living at the remote
location.
(3) Federal and non-federal civilian employees, such as NAFI employees and DoD
Education Activity teachers assigned to, and required to reside on, a military installation by
specific DLA Energy authorization with installation or base commander approval.
c. DFSPs may provide authorized cash sales when:
(1) The sale is of normally stocked energy commodities and the U.S. Government incurs
no additional or extended costs as a result of, or to facilitate, the sales.
(2) Cash sales support to equipment or personnel do not interfere with military
operations and adequate dispensing facilities exist.
(3) Military exchange facilities are unavailable on or near the installation and
commercial facilities are not available within 50 miles.
d. DFSPs authorize DWCF cash sales to personnel in temporary duty status for rental
vehicles used to fulfill official U.S. Government business only when commercial fuel scarcity
jeopardizes mission achievement.
e. DFSPs authorize DWCF cash sales for aircraft, vehicles, and equipment donated or loaned
to a Military Service or DoD museum. DFSPs also can authorize cash sales to craft and
equipment on display or performing at federally- or installation-sponsored events, such as an
open house or air shows. DFSPs do not authorize DWCF cash sales for vehicles and equipment
other than those actually on display or directly involved in the air show performance.
f. DFSPs authorize cash sales of DWCF energy commodities during commercial
commodities shortages when:
(1) Directed by the DLA Energy Commander or higher authority, and a private citizen or
company not affiliated with the DoD is located on or near a military installation or activity;
(2) Exploration of commercial fuel sources reveals that fuel is unavailable, regardless of
cost;

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DoDM 4140.25, Volume 10, March 2, 2018
(3) Local, state, and federal energy allocation authorities are unable to provide fuel to the
public;
(4) Denial of fuel assistance to private citizens or commercial companies will disrupt
military readiness or endanger life or property due to delayed fuel re-supply; and
(5) Private citizens or commercial companies that require DWCF energy commodities
provide a written request and justification to the DFSP RO, PA, or TM for cash sale
authorization. Cash sales authorized in accordance with this provision are limited to the
minimum purchase necessary to preserve military readiness or to protect life and property while
sustaining operations.
g. DFSPs:
(1) Execute all DWCF cash sales at the prevailing local purchase non-contract fuel
standard price plus Federal excise tax (FET), where applicable.
(2) Authorize DWCF cash sales for aircraft in emergency conditions, such as forced
landing, adverse weather, or mechanical breakdown. Contact the responsible airfield operations
manager to determine cash sale quantity necessary to enable aircraft safe transport to the nearest
public or commercial airport for full fuel service.
(3) May authorize DWCF cash sales for aircraft and vehicles owned by humanitarian
organizations engaged in emergency humanitarian assistance or rescue operations.
7.4. FET LIABILITY.
a. DFSPs:
(1) Assess FET on DWCF cash sales.
(2) Direct any questions regarding FET exemption status to the DLA Energy points of
contact listed in the Table 1.
(3) Add FET only on cash sales in the 50 states and the District of Columbia.
b. DLA Energy may accept certain FET exemption certificates for jet fuel, aviation grade
kerosene JP5, or JP8 cash sales at military installations within the CONUS.
c. For jet fuel or aviation gasoline, DFSPs:
(1) Will not charge FET to crew members of:
(a) Foreign military aircraft that use jet fuel, engage in foreign trade, and provide a
valid Waiver for Use by Ultimate Purchaser. The waiver applies to kerosene for certain uses in
foreign trade or use, other than by State or local government, in noncommercial aviation.

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DoDM 4140.25, Volume 10, March 2, 2018
(b) Foreign military aircraft engaged in foreign trade that use JP4 jet fuel, are paying
with cash, and provide a valid vessel of war or foreign trade exemption certificate.
(c) State and local government aircraft that use JP5 and JP8 jet fuel, are paying with
cash, and provide a valid certificate of State use.
(d) State and local government aircraft that use JP4 jet fuel, are paying with cash, and
provide a valid exemption certificate.
(e) State and local government aircraft landing due to an emergency, such as
firefighting, air evacuation or rescue, or forced landing, that provide a valid model certificate M
“Certificate for State Use or Nonprofit Educational Use.”
(2) Use exemptions for foreign air carriers engaged in foreign trade or trade between the
United States and any of its territories. This applies only if the carrier registration country allows
reciprocal privileges to U.S. air carriers.
(3) Will contact DLA Finance Energy-FR regarding questions of the list of reciprocal
countries.
(4) Accept completed and signed certificates with the buyer name, address, employer
identification number, Internal Revenue Service Exemption Certificate registration number, if
applicable, and the intended use for the cash fuel purchase.
(5) Keep one copy of the FET exemption certificate in the DFSP document control file.
(6) Forward a second copy of the FET exemption certificate with the cash sale
documents to DLA Finance J822, Energy Support Office, 1014 Billy Mitchell Blvd, San
Antonio, TX 78226-1859, Fax: 210-925-0555, 210-925-9520, or Defense Switched Network
945-0555, or e-mail to [email protected].
(7) Charge the full prevailing kerosene FET rate on DWCF cash fuel sales to all contract
or charter aircraft.
(8) Do not accept reduced tax certificates from commercial aviation aircraft in any
circumstance.
d. DFSPs apply the FET rate per gallon found at DLA’s Energy Website,
http://www.dla.mil/Energy/Business/StandardPrices.aspx. DFSPs will not add the leaking
underground storage tank tax because it is already included in the price of fuel.
7.5. CASH SALES PROCESSING GUIDELINES.
a. DFSPs:
(1) Do not consolidate cash sales.
(2) Record each DWCF cash sale either on DD Form 1898 or on DD Form 1149.
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DoDM 4140.25, Volume 10, March 2, 2018
(3) Enter all mandatory data fields for sales and credits of DWCF fuel on the DD Form
1149 at http://www.esd.whs.mil/Portals/54/Documents/DD/forms/dd/dd1149.pdf.
(4) Use an embossing machine and use a DD Form 1896 (fuel card) as an alternative to
hand-scribing most of the required data to the DD Form 1898.
(5) May request a waiver to the individual sale documentation procedures if there is a
high volume of ground fuel sales at remote locations authorized to make cash sales to military or
U.S. Government employees living within the remote area.
(6) Address written waiver requests to DLA Energy-L and include a copy of local
procedures approved and signed by the installation or site commander.
(7) Provide a brief synopsis of circumstances that justify cash sales to private individuals
and detailed procedures to record individual cash sales and safeguard cash collections.
(8) Use the User Guide for the APSR that provides instructions for mandatory fields
required to process sales to EBS.
(9) Process a credit or defuel transaction to offset the incorrect cash sale transaction
instead of reverse-posting the incorrect transaction.
(10) Process the correcting sale transaction to help Defense Finance and Accounting
Service, Columbus Center, known as “DFAS-Columbus,” correctly identify the transaction, and
process the necessary adjustment.
b. Point of sale information either may be on the imprinter station plate or may be handscribed. DFSPs will accurately record on the DD Form 1898 fuel sale or credit source document.
using the instructions on the DoD Forms Management Program Website at
http://www.esd.whs.mil/Portals/54/Documents/DD/forms/dd/dd1898-e.pdf.
c. DFSPs:
(1) Accept payments in U.S. currency, or bank draft, check, or money order payable in
U.S. dollars.
(2) Process checks and money orders payable to the DFAS-Columbus or to the U.S.
Treasury.
(3) Prepare DD Form 1131, “Cash Collection Voucher,” according to the example
available at the DoD Forms Management Program Website at
http://www.esd.whs.mil/Portals/54/Documents/DD/forms/dd/dd1131.pdf.
(4) Itemize multiple cash sale transactions made on the same date on a single DD Form
1131.

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DoDM 4140.25, Volume 10, March 2, 2018
(5) For each cash sale entry on the DD Form 1131, reflect the date of sale, customer
name, detailed reason for the cash collection FET assessment, military standard requisitioning
and issue procedures document number, and total dollar value for each cash sale transaction.
(6) Cite the energy stock fund appropriation code 97X 4930.5CFX 00 0001 P 2630
033189 SU5377 00SU53 EBS in the accounting classification column for each cash collection
that reflects both the DLA Energy standard fuel price and the assessed FET, if applicable.
(7) Keep a current copy of the office memorandum and pecuniary acknowledgement
letter in the DFSP document control file.
(8) With exception of FET, levy no additional charge or surcharge against the cash sale
customer.
(9) Process any Service fuel-handling surcharge to support commercial or foreign
government customers separately from this procedural guidance and pay associated cash
surcharge collections to applicable Service appropriations.
(10) Deliver cash collections to the local finance or disbursing office on the day of the
sale, if possible, but not later than 72 hours after the sale for deposit into a U.S. bank or
electronic fund transfer to DFAS-Columbus.
(11) Safeguard cash collections during weekends, holidays, or when the local finance or
disbursing office is closed in accordance with Volume 5 and Chapter 3 of DoD 7000.14-R.
(12) Include copy of the DD Form 1898 or DD Form 1149 and the DD Form 1131 with
the cash collection for presentation to the finance office or disbursing office.
(13) Deposit cash collections direct to a U.S. bank when a local finance office or
disbursing office is not available to provide the service.
(14) Use Standard Form (SF) 215, “Deposit Ticket,” available on the DoD Forms
Website at http://www.esd.whs.mil/Directives/forms/, to record all DWCF cash fuel sale
collections deposited in U.S. banks as outlined in Table 2.
Table 2. SF 215 Deposit Ticket Information for Distribution
Block
1

Block Title
Deposit number

Information
Preprinted

2

Date presented or mailed to bank

Use MM-DD-YY

3

8 digit or 4 digit agency locator code (ALC)

Use 6355

4

Amount

Dollar amount of deposit

5

Blank

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DoDM 4140.25, Volume 10, March 2, 2018
Table 2. SF Form 215 Deposit Ticket Information for Distribution, Continued
Block

Block Title

Information

6
7
8

Agency use
Name and address of depository
Signatures and date

Depositor information, including accounting lines
Bank name and address of deposit location
Bank certification of deposit received

9

Depositors title

Full name

(15) Enter the ALC of “6355” in Block 3 of the SF 215 as described in Table 2. The
local accounting and finance or dispersing office ALC may also be required for cash collections
presented for deposit.
(16) Use ALC 6355 to deposit cash collections directly into a U.S. bank or the local
finance or disbursing office to transfer cash collections electronically into the U.S. Treasury.
(17) Reflect the local ALC for cash collections on the SF 215 presented for deposit or
electronic fund transfer as requested by local accounting and finance or dispersing offices.
(18) Keep all source documents in the DFSP document control file, e.g., DD Form 1898
or DD Form 1149, SF 215, DD Form 1131, and copies of applicable FET exemption certificates.
(19) Forward a copy of all cash sale documents to DLA Finance Energy J822-ESO
within 2 business days following the date of deposit.
(20) Send cash sale source documents by fax, as e-mailed scanned documents, or by U.S.
Postal Service mail addressed to the cash sales point of contact Customer Relationship
Management, DLA Finance Energy-QEC, 8725 John J. Kingman Road, Suite 3830, Fort Belvoir,
Virginia 22060-6222, Fax (703) 767-9380, or E-mail: [email protected].
(21) Include a cover sheet with the DFSP name, DoDAAC, fax number, or sender e-mail
address with the document package.
(22) Distribute remaining document copies as illustrated in Table 3.

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DoDM 4140.25, Volume 10, March 2, 2018
Table 3. Cash Sales Form Distribution
Form
DD Form 1898 or
DD Form 1149, where
applicable

DD Form 1131

SF Form 215

FET Exemption Certificate

Copy
Original or Copy1
Copy 2
Copy 3
Copy 4
Copy 5
Original
Copy 1
Copy 2
Original
Copy 1
Copy 2
Original
Copy

Distribution
DFSP Office
DLA Finance Energy J822-ESO
DLA Finance Energy J822-ESO
for DFAS-Columbus
Finance office/Dispersing office
Customer copy
DFSP Office
DLA Finance Energy J822-ESO
Finance office/Dispersing office
Bank/Finance office/Disbursing
office
DFSP office
DLA Finance Energy J822-ESO
DFSP office
DLA Finance Energy J822-ESO

d. The commander, RO, or TM will coordinate with the nearest DFAS Disbursing Officer
(DO) to determine if a cash collection agent is required based on the frequency of cash sales.
(1) The DFAS DO will appoint collection agents in accordance with Volume 5 of DoD
7000.14-R if it is determined that a cash collection agent is required. DFSPs will process the
cash sale through the base finance office. An Over the Counter Channel (OTCnet) account is not
required if DFSPs are co-located with a base finance office to process the cash funds. Upon the
DFAS DO recommendation, the DFSP may obtain an OTCnet account if required. OTCnet
accounts should only be required if there is not a base finance office for the DFSP to deposit the
cash.
(2) The DFAS DO may determine that a collection agent is not necessary for locations
that occasionally receives public funds, in accordance with Volume 5 of DoD 7000.14-R. No
formal designation by the DFAS DO is required.
(3) The Reserve Components, when co-located on a commercial airport or located on an
active duty base are not required to obtain a collection agent letter from the DO or establish a
DLA Energy Cash Sale DODAAC.
e. Appointed cash collection agents acknowledge personal pecuniary liability for collected
cash. DFSPs will retain a current copy of the DD Form 577, “Appointment/Termination RecordAuthorized Signature,” in the document control file. The DD form is available on the DoD
Forms Website at http://www.esd.whs.mil/Directives/forms/.
f. Responsibility for collection agents’ duties and functions should be segregated between
the receipt of funds, recordkeeping, determination of amount owed, and making demands on the

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DoDM 4140.25, Volume 10, March 2, 2018
debtor, so as to minimize opportunities for unauthorized, fraudulent, or otherwise irregular acts.
They should not be involved with billing or accounting for funds received.
g. The collection agent who receives the cash payment with the RO, PA, TM, or designated
representative jointly signs the DD Form 1131 to verify the cash collection amount.
h. The RO or TM and supporting finance or disbursing office:
(1) May have no available local U.S. bank or on-site finance office or disbursing office
to process cash deposits at remote or satellite installations. Such facilities may be available but
unable to provide after-hour (i.e., night, weekend, or holiday) support.
(2) Jointly establishes written local procedure to safeguard cash when bank deposit is
delayed.
i. The local installation or site commander approves the written local procedures as outlined
in the guidance in Volume 5 of DoD 7000.14-R.
j. DFSP personnel may also deposit cash collections direct to a U.S. bank when a local
finance office or disbursing office is not available to provide the service.
(1) These locations without a finance or disbursing office will require an account with
OTCnet, a web based application that enables federal agencies to handle cash and checks
deposits securely.
(2) Locations will complete a Site Setup form and a user authorization form for
depositing reporting, available at http://fms.treas.gov/otcnet/training.html.
(a) In most cases, two individuals must be designated as deposit preparer and deposit
approver, and will require the appropriate training associated with those roles.
(b) On-line training is required for DFSP personnel. User guides, printable job aids,
simulations, and other training are available on the website
http://fms.treas.gov/otcnet/training.html.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 8: IN-FLIGHT REFUELING
8.1. GENERAL. DoD, military installations, bases, and other authorized agencies process inflight tanker transactions for products that are not stocked at their processing location and fuel
transactions to APSR.
8.2. TRANSACTION VALIDATION.
a. DoD Components and Participating Agencies:
(1) Validate all transactions sent to the APSR against product tables loaded in APSR.
(2) Reject transactions for any product not loaded in these tables for the processing
DoDAAC.
(3) Contact the DLA Energy Help Desk at 1-800-446-4950 when processing sales for
tanker operations for products not normally managed in the user’s inventory or if transactions of
this type are rejected.
(4) Advise the customer service representative of the need to process in-flight
transactions against products not in the inventory.
(5) Specify the grade of each product the tanker issued as sales.
b. The DLA Energy Help Desk submits the request to the APSR developer, who loads the
products to the user’s APSR account.
8.3. PRODUCT LOADED INTO THE APSR. On notification that each product is loaded
into the APSR Enterprise, DFSPs:
a. Add that grade to the NSN table of the APSR software.
b. Create a ledger for that product for the month the transaction occurred.
c. Create a ledger with a zero physical inventory.
8.4. ZERO PHYSICAL INVENTORY LEDGERS. Once the zero physical inventory ledger
is created for each product, the user will be able to process the in-flight transactions for that
grade. Refer to the BLSA users guide for assistance in processing the transaction. End of month
reconciliation is not required for products not stored at the processing location.

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DoDM 4140.25, Volume 10, March 2, 2018

SECTION 9: NON-DOD CUSTOMER SALES RECORD
9.1. GENERAL. DoD Components:
a. Process aviation, marine, and bulk ground fuels sale or credit transactions to non-DoD
customers with additional detailed information before fuel invoice payment and DWCF
reimbursement or disbursement.
b. Access non-DoD fuel customer 2A DoDAAC account information to process sale or
credit transactions.
c. Complete the monthly non-DoD sales record submission to DLA Finance J822-ESO.
9.2. PROCESS. DFSPs:
a. Process aviation, marine, and bulk ground fuel sale or credit transactions for non-DoD
fuel customers.
b. Use the DLA Energy Portal at:
https://dla.deps.mil/dod/dla/dlaenergy/scm/SitePages/Home.aspx to identify non-DoD 2A
DoDAAC customer account information.
(1) Select the hyperlink for the appropriate non-DoD customer category to view
customer account information. Customer categories include:
(a) AIR Card® program customers.
(b) Cash sale customers.
(c) Commercial purchase agreement customers.
(d) Contract sale customers.
(e) Local fuels purchase agreement customers.
(f) Morale, welfare, and recreation activities and non-appropriated funds credit
customers.
(g) State purchase agreement customers.
(h) Foreign commercial customers.
(i) Foreign government customers.
(j) Replacement in kind or fuel exchange agreement customers.
(k) Foreign military sale case customers.

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DoDM 4140.25, Volume 10, March 2, 2018
(2) Scroll through the listing or use the “search” or “find” function to locate specific
customer 2A DoDAAC and other information required to process sale or credit transactions.
c. Process aviation, marine, and bulk ground fuel sale or credit transactions to foreign
government customers.
d. Submit a non-DoD sales record to DLA Finance J822-ESO by the 5th workday of each
calendar month.
(1) Include the non-DoD customer categories, the seller DoDAAC, name, and summary
of total sales by customer category, such as:
(a) Replacement in kind or fuel exchange agreement.
(b) Federal Government sales.
(c) Commercial sales.
(d) Miscellaneous sales.
(e) Foreign government sales.
(2) Forward a legible copy of all fuel sale or credit documents for aviation, marine, and
bulk ground fuel transactions processed with an “F” in the third position of the 2A DODAAC
with the non-DoD sales record to DLA Finance J822-ESO.
e. Keep the original copy of the sale or credit transaction documents in accordance with
Section 4.
f. Use a DD Form 1898-D for the non-DoD sales record submission, when needed.
(1) If copies are unavailable, copy the original sale or credit documents and submit with
the non-DoD sales record.
(2) Scan and e-mail copies of transaction documents and the non-DoD sales record. This
is the method preferred and encouraged by DLA Finance J822-ESO; especially by DFSPs with
low volume non-DoD customer sales.
g. Reconcile fuel transaction documents with the non-DoD sales record, arrange them in the
same order as they appear on the record, and secure the transaction documents so they remain in
the same order.
h. Send the non-DoD sales record and fuel transaction documents to arrive by the 5th
working day of the month at DLA Finance J822-ESO, 1014 Billy Mitchell Blvd, San Antonio,
TX 78226-1859, Fax: 210-925-0555, 210-925-9520, or Defense Switched Network 945-0555,
or e-mail to [email protected].
i. Keep all other non-DoD (e.g., 2A DoDAAC) customer fuel transaction documents in the
DFSP document control file in accordance with Section 4 and other applicable guidance.
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DoDM 4140.25, Volume 10, March 2, 2018
j. Provide transaction documents to DLA Energy or DLA Finance J822-ESO on request to
resolve customer billing disputes.
k. Forward a legible copy of all foreign government sale or credit documents to DLA
Finance J822-ESO by the 5th work day of each month for capitalized Navy ships that process
fuel transactions through the Material Financial Control System without a printed APSR nonDoD sales record.

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DoDM 4140.25, Volume 10, March 2, 2018

GLOSSARY
G.1. ACRONYMS.
AIR
ALC
APSM
APSR

Aviation Into-plane Reimbursement
agency locator code
Authorized Purchase Source Media
Accountable Property System of Record

BLSA

Base Level Support Application

CNG
CONUS

compressed natural gas
continental United States

DA Form
DD Form
DFAS
DFSP
DLA
DLA-DQA

Department of Army form
Department of Defense form
Defense Finance and Accounting Service
defense fuel support point
Defense Logistics Agency
DLA Energy Quality and Technical Support

DLA Finance J822-ESO
DLA Energy-L

DLA Finance for Energy Retail Management DivisionEnergy Support Office
DLA Energy Logistics Operations Directorate

DLA Energy-LI
DO
DoDAAC
DoDM
DWCF

DLA Energy Inventory Accountability Division
disbursing officer
DoD activity address code
DoD Manual
Defense Working Capital Fund

EBS
ePOSD

Enterprise Business System
electronic point of sale device

FPA

fuel purchase agreement

FEDAAC
FET

federal activity address code
federal excise tax

GLOSSARY

44

DoDM 4140.25, Volume 10, March 2, 2018
FOR

fuel oil reclaimed

GSA

General Services Administration

JON
JOPCN
JP
JPO
JPTS

job order number
job order program control number
jet propellant
joint petroleum office
jet propellant thermally stable

LPG

liquefied petroleum gas

MSC

Military Sealift Command

NAFI
NSN

non-appropriated fund instrumentalities
national stock number

OCONUS
OTCnet

outside the continental United States
Over the Counter Channel

PA

property administrator

RO

responsible officer

SAPO
SCP
SF

sub area petroleum office
service control point
standard form

2A DoDAAC

DoDAAC assigned to non DoD or non-Federal agency
customers
terminal manager

TM

G.2. DEFINITIONS. These terms and their definitions are for the purpose of this volume and
will serve as standard terminology for DoD supply chain materiel management of energy
commodities and services.

GLOSSARY

45

DoDM 4140.25, Volume 10, March 2, 2018
adequate commercial facilities. Reliable, safe, and quality facilities and fuel provided without
consideration of price in determining the adequacy of commercial facilities.
cash sales of DWCF energy products. Transactions for which an authorized customer presents
cash, bank draft, check, or money order as payment at the time of purchase.
collection agent. An individual who has been designated to perform duties relating to the
collection of official funds at a point other than a DO.
commercial aviation. The transportation for hire of persons or property, which reflects the
typical business of contract or charter aircraft.
CONUS. The states, less Alaska and Hawaii, but including the District of Columbia.
downgrade. The approved redesignation of a petroleum product that does not fully comply with
its specification requirements to a different petroleum product.
inventory transaction. Any event that effects or changes the DWCF petroleum inventory
account ledger. Inventory transactions include receipts, sales, credits, shipments, re-grades,
determinable gains or losses, physical inventory adjustments, and end of month operating gain or
loss adjustments.
OCONUS. The states of Alaska and Hawaii, the Commonwealths of Puerto Rico and the
Northern Mariana Islands, American Samoa, Guan, Midway and Wake Islands, the U.S. Virgin
Islands, any other territory or possession of the United States, and all locations outside the
United States.
PA. An authorized contracting officer representative who is duly appointed and assigned to
administer contract terms and provisions that govern contractor obligation to provide diligent
care, custody, and protection of U.S. Government property.
Participating Agencies. Non-DoD Federal Government agencies that participate in the DoD
supply chain management of energy commodities, but only when and to the extent they adopt the
conditions, terms, and requirements of this manual.
physical inventory. The total on-hand quantity of each petroleum product grade, to include
petroleum products stored in all permanent storage tanks; tactical storage tanks; breakout tanks;
pipelines; manifolds; system components, such as filter separators and basket strainer housings;
mobile transport vehicles; and petroleum dispensing equipment that stores DWCF petroleum
products.
product re-grade. A redesignation of a petroleum product that fully complies with its
specification requirement to another petroleum product grade for unconditional use.
reimbursable sale. A DWCF energy product transaction or movement to an authorized end-use
customer and billed to the customer for financial payment to the DWCF.

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DoDM 4140.25, Volume 10, March 2, 2018
Reserve Components. The Army, Navy, Air Force, and Marine Corps Reserves and the Army
National Guard of the United States and the Air National Guard of the United States.
RO. Individual directly responsible for all Government property and oversees all aspects of the
DFSP operation, must be a U.S. citizen and Government employee, either military or civilian,
and must be duly appointed by proper authority to provide diligent care, custody, and protection
of government property at U.S. Government operated DFSPs. Refer to Paragraph 3.3.c. of
Volume 6 of this manual for additional information.
secondary sales. A processing method that DLA Energy offers previously billed customers for
receiving credit for the exact amount of fuel they issue to second destination customers. The
process requires preparation of a valid issue document. The completed sale document is
presented for processing at a DLA Energy designated location. Customers benefit from the
availability of DLA Energy contracted fuel. An operating requirement is met by enabling a first
destination customer to process a secondary sale or receive credit for fuel sold to a second
destination customer. The second destination customer benefits by gaining visibility of
petroleum purchases.
TM. An individual who is directly responsible and accountable for all Government property in
accordance with contract requirements and oversees all aspects of the DFSP operation. The TM
established and maintains a property control system to control, protect, preserve, and maintain
government property at contractor operated DFSPs. Refer to Paragraph 3.3.d. of Volume 6 of
this manual for additional information.
United States. The several States, the District of Columbia, the Commonwealth of Puerto Rico
and the Northern Mariana Islands, American Samoa, Guam, Midway and Wake Islands, the U.S.
Virgin Islands, any other territory or possession of the United States, and associated navigable
waters, contiguous zones, and ocean waters of which the natural resources are under the
exclusive management authority of the United States.

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47

DoDM 4140.25, Volume 10, March 2, 2018

REFERENCES
Defense Logistics Manual 4000.25, Volume 4, “Military Standard Billing System - Finance,”
April 11, 2012
DLA Energy P-5, “Lockout List Memorandum and Update Lock out User Guide,” September,
2015
DoD 7000.14-R, “Department of Defense Financial Management Regulations,” date varies by
Volume
DoD Directive 5134.12, “Assistant Secretary of Defense for Logistics and Materiel Readiness
(ASD(L&MR)),” May 25, 2000, as amended
DoD Instruction 4140.25, “DoD Management Policy for Energy Commodities and Related
Services,” June 25, 2015, as amended
DoD Manual 3025.01, Volumes 1-3, “Defense Support of Civil Authorities,” August 11, 2016,
as amended
DoD Manual 4140.25, Volume 2, “DoD Management of Energy Commodities: Records
Retention and Forms Management,” March 2, 2018
DoD Manual 4140.25, Volume 5, “DoD Management of Energy Commodities: Contingency,
Civil Authority, and Military Service Exercise Support,” March 2, 2018
DoD Manual 4140.25, Volume 9, “DoD Management of Energy Commodities: Defense Fuel
Support Point (DFSP) Bulk Petroleum Inventory Accounting,” March 2, 2018
DoD Manual 8910.01, Volume 1, “DoD Information Collections Manual: Procedures for DoD
Internal Information Collections,” June 30, 2014, as amended
DoD Manual 8910.01, Volume 2, “DoD Information Collections Manual: Procedures for DoD
Internal Information Collections,” June 30, 2014, as amended
Military Standard 3004, “Quality Surveillance for Fuels, Lubricants, and Related Products,”
October 10, 2014

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