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The photocopy Purchase Logs submitted at trial are poor
quality copies of the original handwritten sheets. The
combination of the handwriting and poor copy quality make the
Purchase Logs ambiguous in many places. The gallons of diesel
fuel purchased that we have calculated and the cost as recorded
in the Purchase Logs, and the average cost per gallon that we
have calculated are as shown in table 4.
Table 4
Month Gallons1 Cost2 Cost/Gallon
July 1989 371,346 $250,710.67 $0.675
August 1989 434,048 303,315.56 0.699
September 1989 346,989 263,080.24 0.758
October 1989 354,435 289,660.00 0.817
November 1989 333,561 276,748.80 0.830
December 1989 357,096 289,204.67 0.810
Total/Average 2,197,475 1,672,719.94 30.761
1 Petitioner’s total for the Purchase Logs is 2,194,260.
2 This includes Federal excise taxes.
3 This is the average cost per gallon determined by dividing
the total cost by the total gallons purchased.
E. Profit and Loss Statements
Bedevian prepared for petitioner monthly Profit and Loss
Statements, hereinafter sometimes referred to as PLS’s. Each PLS
lists petitioner’s operating expenses, income, cost of sales,
gross profit, and net profit or loss for the current month and
the year to date. Bedevian used the DSR’s to prepare the income
portions of the PLS’s.
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