Good day! I will gladly help you understand this resolution.<\/p>\n
1. **Essence of the Law:**
\n This resolution approves the Methodology for determining the volume of unaccounted fuel. The methodology is necessary for controlling the circulation of fuel and applying penalties provided for by the Law of Ukraine “On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel.”<\/p>\n
2. **Structure and Main Provisions:**
\n The resolution consists of two parts: the resolution of the Cabinet of Ministers of Ukraine itself and the Methodology approved by it. The Methodology contains general provisions, defines terms, establishes the procedure for accounting for fuel, methods for determining the mass and volume of fuel, as well as the procedure for determining the volume of unaccounted fuel. It is important that the Methodology defines exactly how the controlling authorities should determine the volume of unaccounted fuel at enterprises.<\/p>\n
3. **Key Provisions for Use:**
\n The most important for practical use are the provisions that define what is considered unaccounted fuel. This is fuel that is stored in places not registered as excise warehouses, as well as fuel, the volumes of which exceed those registered in the system of electronic administration of fuel and ethyl alcohol sales. It is also important to take into account the methods for determining the volume of fuel and the norms of losses that are allowed to be written off.<\/p>\n