How to Record Bunkering Port Surcharges
Recording specific port-related fees and surcharges incurred during fuel refueling operations.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Bunker Surcharge Expense | Debit | 1,200.00 | - |
| Accounts Payable | Credit | - | 1,200.00 |
💡 Accountant's Note
Ports often charge specific fees for the use of bunker barges or jetty access during refueling, which are recorded as voyage-related expenses.
Practitioner & Systems Framework
💻 ERP Architecture
Code to the voyage cost center to ensure accurate voyage P&L analysis.
⚠️ Audit Flags
Discrepancies between bunker delivery notes and port invoices.
📄 Required Documentation
Bunker Delivery Note (BDN) and port authority invoice.
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