Fuel & Oil

<p>This is a Fuel &#38; Oil category for fuel &#38; oil used as a business consumable rather than as a major input into some output.

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Oils used in a manufacturing process would form part of the cost of good produced.

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Fuel used by a lawn mowing company would be a direct cost. More lawns mowed has a direct bearing on fuel consumption.

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Fuel used in a chain-saw on a farm would be classified here.</p>