Construction
Fuel & Consumables for Plant and Machinery
Recording diesel and lubricants used by excavators, cranes, and generators on site.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Project) | Asset (+) | 6,000.00 | - |
| Prepaid Fuel / Cash | Asset (-) | - | 6,000.00 |
💡 Accountant's Note
Fuel directly consumed in project operations is a direct cost allocated to WIP, not a general overhead. Tracking per-project fuel consumption is a key cost control measure.
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