Petroleum Marketing Program

U.S. DEPARTMENT OF ENERGY
U.S. ENERGY INFORMATION ADMINISTRATION
Washington, D. C. 20585

OMB No. XXXX-XXXX
Expiration Date: XX/XX/XX
Version No.: 2013.01

FORM EIA-821
ANNUAL FUEL OIL AND KEROSENE SALES REPORT
INSTRUCTIONS
1. QUESTIONS?
If you have any questions about Form EIA-821 after reading
the instructions, please call our toll-free number 1-800-6388812.

2. PURPOSE

standard method to send information over the web using
secure, encrypted processes. (It is the same method that
commercial companies use to communicate with customers
when transacting business on the web.) To use this service,
we recommend the use of Microsoft Internet Explorer 5.5 or
later or Netscape 4.77 or later. Send your survey using this
secure method at:
https://signon.eia.doe.gov/upload/noticeoog.jsp.

The U.S. Energy Information Administration (EIA) Form EIA821, “Annual Fuel Oil and Kerosene Sales Report,” is used to
collect annual data on the sales of distillate and residual fuel
oils, and kerosene to various categories of energy users at the
State level. The data are used by EIA and the Department of
Energy (DOE) in determining petroleum product supply and
demand changes. In addition, the data are used by Federal,
State, and local agencies, Congress, industry analysts, trade
publications, academia, and the public to analyze, model and
forecast petroleum product sales by State and energy use
category.

You may also:
Email completed form to: OOG.SURVEYS@eia.doe.gov
Fax completed form to: (202) 586-9772, ATTN: EIA-821
Mail completed form to:
Oil & Gas Survey
U.S. Department of Energy
Ben Franklin Station
PO Box 279
Washington, DC 20044-0279

3. WHO MUST SUBMIT
The Form EIA-821 is mandatory pursuant to Section 13(b) of
the Federal Energy Administration Act of 1974 (Public Law 93275) and must be completed by two categories of companies,
those classified as certainty and a selected sample of
noncertainty fuel oil distributors. Samples are drawn using
information gathered by the EIA-863, “Petroleum Product
Sales Identification Survey.” Companies classified as certainty
are: all refiners; companies doing business in five or more
States; companies accounting for five percent or more of the
distillate fuel oil volume for any target variable or particular
energy use category sold in a State; companies that sold
residual fuel oil; companies accounting for five percent or more
of the kerosene volume sold in a State in an earlier EIA-821
survey; and augmented frame units for which no attribute data
were available. All other fuel oil distributors are classified as
noncertainty. The latest sample was drawn for reference year
2010.
Section 9 explains the possible sanctions for failing to report.

4. WHEN TO SUBMIT

6. COPIES OF SURVEY FORMS,
INSTRUCTIONS AND DEFINITIONS
Copies in portable document format (PDF) and spreadsheet
format (XLS) are available on EIA's website at:
http://www.eia.gov/survey/#eia-821
You may also access the materials by following these steps:
•
•
•
•
•

Go to EIA's website at www.eia.gov
Click on Tools in the upper right hand corner
Click on EIA Survey Forms
Under Annual select the EIA-821
Select the materials you want.

NOTE: Files must be saved to your personal computer.
Data cannot be entered interactively on the website.

7. HOW TO COMPLETE THE SURVEY FORM

The Form EIA-821 for 2012 must be submitted electronically,
faxed, or postmarked to EIA by March 8, 2013.

5. WHERE TO SUBMIT
Completed forms may be submitted by fax, email, secure file
transfer, or mail. Should you choose to submit your data via
email or fax, we must advise you that email and fax are
insecure means of transmission because the data are not
encrypted, and there is some possibility that your data could be
compromised. You can also send your Excel files to EIA using
a secure method of transmission: HTTPS. This is an industry-

General Instructions
If your firm has permanently ceased operation, been sold,
merged, or been leased to another company during the
reference year, you are required to provide information on
Form EIA-821 for that portion of the reference year in which
the firm was active under your ownership and control. Please
check the appropriate boxes in Item 12 and fill in Items 13-21.
EIA recognizes that some firms may not have the information
requested on sales for different energy uses readily available.
If your firm does not maintain this information, estimates of

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 1

sales volumes may be provided. The basis for the estimates
must be consistent with the standard accounting records
maintained by the firm. The estimating procedure and data
supporting the estimates should result in a reasonably
accurate estimate which will be subject to review.
Report the entire firm's sales of distillate and residual fuel oils,
and kerosene. To avoid duplication of data, EIA prefers that
the parent company file Form EIA-821 for itself and all
subsidiaries. If you are a subsidiary or a commissioned agent
of another company, mark Box c or Box d in Item 12, fill in
Items 13-21, and return the form to EIA. However, if you are a
subsidiary and want to report sales volumes for yourself and/or
the parent company, EIA requests that you fill in Items 12-21
on the form and return. If you are a parent company and a
subsidiary is reporting your sales volumes, fill in Item 12 on the
form and return.
If you receive more than one copy of the Form EIA-821 with
different EIA ID numbers, report sales volumes on only one
copy of the EIA-821 form. Mark the additional copies as
“duplicate to EIA ID number XXXXXXXXXX,” entering the 10
digit EIA ID number under which the data were filed, and return
all copies to EIA.
Report all quantities in whole gallons (do not round to
thousands of gallons). Note: One barrel is equal to 42
gallons. Leave appropriate lines blank if no volumes were sold.
Report sales volumes of kerosene, distillate and residual fuel
oils in Part 2 of the form separately by State of Destination and
energy use sector. For example, if your firm sold 10,550
gallons of No. 2 distillate for Residential Use in Alabama, enter
"AL" in the space provided at the top of the column and enter
"10,550" on Line 9 in that column.
Report all volumes in accordance with what the product was
sold as, regardless of the actual specifications of that product.
If a No. 2 distillate was sold as diesel fuel, report that volume
as No. 2 diesel fuel according to the parts per million (ppm)
sulfur content; if it was sold as a heating or fuel oil, report that
volume as No. 2 fuel oil, even if that product conformed to the
higher specifications for diesel fuel. If sales of a No. 2 distillate
were made for which no determination can be made as to
whether the product was specifically sold as either a fuel oil or
a diesel fuel, sales volumes should be classified in accordance
with your best estimate of the intended use of the product
regardless of the product specification.
The same approach should be followed in reporting kerosene
and No. 1 distillate. If the product was sold as kerosene, report
it as kerosene even if it also met the specifications for No. 1
distillate. Exclude sales of kerosene-type jet fuel sold for use
in all types of aircraft.
Enter data reflecting sales made during the reference year
only. Exclude from all calculations any material prior period
adjustments for volumes.
Report all volumes sold and, in addition, separately report the
fuel used in your own operations on Lines 5, 10 through 15, 21
through 23, 39, 50, or 52 (see Commercial, Oil Company and
On-highway Diesel uses below for details).

Page 2

Resubmissions
Revisions are required for any errors, adjustments or changes
that, in the respondent's best judgment, would materially
change the respondent's original report(s) for the current
reference year. Material adjustments or changes to sales
volumes are those that would cause reported volumes to be
unrepresentative of the actual level of sales for the current
reference year.

PART 1. RESPONDENT IDENTIFICATION DATA
Item

Instruction

1–8

Complete Items 1 through 8, if the information shown
on the label is incomplete or incorrect.

9

Reference year.

10

Check the type of report that is being submitted.

11

Enter the number of States in which your firm sells to
Energy Users.

12

Mark the appropriate status of the firm at the end of
the reference year. Complete Item 11 and Part 2 for
only that portion of the reference year in which the
firm was selling the listed petroleum products under
your ownership and control.

13 – 21 If in Item 12 you checked box b.1., b.2., b.3., c, or d,
complete Items 13 through 21. If you checked box e,
complete Item 13.
22 – 25 Indicate the name of the individual who prepared this
report. If the preparer is different from the contact
person designated by your company, then provide the
preparer’s name and telephone number.

PART 2. TOTAL SALES DURING THE REFERENCE
YEAR
Enter at the top of each column the standard U.S. Postal
Service two-letter abbreviation of the State where the buyer of
the product is located. See Section 12 of these instructions for
a list of State abbreviations.
Report all sales of distillate and residual fuel oils, and kerosene
by State of Destination, where the product was consumed, and
energy-use sector. Refer to the following energy-use sector
definitions/descriptions.
Include B2, B5, and B20 biodiesel blends in the appropriate
distillate formulation categories. If you sell blended distillate
products at a different blend ratio, please contact our staff for
further instructions on how to report those products. Do not
report B100.
Residential Use (Lines 1, 8, 9)
An energy-consuming sector that consists of living quarters
for private households. Report volumes of kerosene and
No. 1 and No. 2 distillate fuel oil sold for use in private
households for space heating, water heating, air
conditioning, lighting, refrigeration, cooking, and running a
variety of other appliances. Exclude sales of kerosene
and distillate delivered to farmhouses and apartment
buildings.

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Commercial Use (Lines 2, 10 – 15, 50)
An energy-consuming sector that consists of serviceproviding facilities and equipment of: nonmanufacturing
businesses, such as motels, restaurants, retail stores,
laundries, etc.; Federal, State, and local governments;
other private and public organizations such as religious,
social, or fraternal groups; and apartment buildings,
schools, and institutional living quarters. Report volumes of
kerosene, No. 1 distillate, No. 2 fuel oil, No. 2 diesel < 15
ppm sulfur, No. 2 diesel > 15 and < 500 ppm sulfur, No. 2
diesel > 500 ppm sulfur, No. 4 distillate, and residual sold
for use in space heating, water heating, air conditioning,
lighting, refrigeration, cooking, and running
other
equipment. Report sales of non-taxed on-highway diesel
sold for government use. Include volumes used by your
company, with the exception of refinery operations (which
should be reported as Oil Company Use) and on-highway
diesel (which should be reported as On-highway Diesel
Use); see Oil Company and On-highway Diesel uses for
explanations.
For kerosene: Also include volumes sold for use by
Military, Off-highway, On-highway Diesel, Railroad, and
Vessel Bunkering.
For distillate: Also include sales of non-taxed on-highway
diesel sold for government use (non-military sales).
Exclude all other sales of on-highway diesel including onhighway diesel used by your own company. These
volumes should be reported as On-highway Diesel Use.
Also exclude Military, Off-highway, Railroad, and Vessel
Bunkering.
For residual: Also include volumes sold for use by Offhighway. Exclude Military, Railroad, and Vessel Bunkering.
Industrial Use (Lines 3, 16 – 20, 51)
An energy-consuming sector that consists of all facilities
and equipment used for producing, processing, or
assembling goods. The industrial sector encompasses the
following types of activity: manufacturing and mining.
Report volumes of kerosene, No. 1 distillate, No. 2 fuel oil,
No. 2 diesel < 500 ppm sulfur, No. 2 diesel > 500 ppm
sulfur, No. 4 distillate, and residual sold for use in heating,
air conditioning, lighting, powering machinery, and fuels
used as raw material inputs to manufactured products.
For kerosene: Also include volumes sold for use by
Electric Power and Oil Companies.
For distillates: Exclude volumes sold for use by Electric
Power and Oil Companies.
For residual: Exclude volumes sold for use by Electric
Power and Oil Companies.
Oil Company Use (Lines 3, 21 – 23, 52)
An energy-consuming sector that includes drilling
companies, pipelines, or other related company operations
not engaged in the direct selling of petroleum products to
energy users. Report volumes of No. 2 diesel < 500 ppm
sulfur, No. 2 diesel > 500 ppm sulfur, other distillate fuel oil
and residual fuel oil sold. Also include fuel oils that were
purchased or produced and used at your own facilities for
the operation of drilling equipment, other field or refinery
operations, and space heating. Also include sales to the
other oil companies for field use. Exclude sales for use as

refinery charging stocks and fuel oils used in ships and
boats, which should be reported as Vessel Bunkering.
For kerosene: Report volumes sold on Line 3, Industrial
Use. Your company use should be reported on Line 5.
Railroad Use (Lines 2, 24 – 26, 56)
An energy-consuming sector that consists of all railroads.
Report volumes of No. 2 diesel < 500 ppm sulfur, No. 2
diesel > 500 ppm sulfur, and other distillate fuel oil sold for
any use, including that used for heating buildings operated
by railroads. Exclude all sales of on-highway diesel, which
should be reported as On-highway Diesel Use.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
For residual: Report volumes sold on Line 56, All Other
Uses, and specify as railroad in the space provided.
Vessel Bunkering (Lines 2, 27 – 29, 53)
An energy-consuming sector that consists of commercial or
private boats, such as pleasure craft, fishing boats,
tugboats, and ocean-going vessels, including vessels
operated by oil companies. Report volumes of No. 2 diesel
< 500 ppm sulfur, No. 2 diesel > 500 ppm sulfur, other
distillate fuel oil and residual fuel oil sold for all uses.
Exclude volumes sold to the U.S. Armed Forces, these
sales are reported under Military Use.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
Military Use (Lines 2, 30 – 32, 54)
An energy-consuming sector that consists of the U.S.
Armed Forces, Defense Energy Support Center (DESC),
and all branches of the Department of Defense (DOD).
Report volumes of No. 2 diesel < 500 ppm sulfur, No. 2
diesel > 500 ppm sulfur, other distillate fuel oil and residual
fuel oil sold for all uses.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
Electric Power Use (Lines 3, 33 – 35, 55)
An energy-consuming sector that consists of all utility and
nonutility facilities and equipment used to generate,
transmit, and/or distribute electricity. Also include volumes
of No. 2 diesel < 500 ppm sulfur, No. 2 diesel > 500 ppm
sulfur, other distillate fuel oil and residual fuel oil sold to
generate electricity, and for running other equipment, if the
facility sells on or into the grid. If you are a power producer
include in this category the fuel oil that is directly imported
and used by your company. Exclude volumes sold for onhighway use vehicles, which should be reported as Onhighway Diesel Use.
For kerosene: Report volumes sold Line 3, Industrial Use.
Farm Use (Lines 4, 36 – 38, 56)
An energy-consuming sector that consists of all facilities
and equipment engaged in growing crops and raising
animals. Report volumes of No. 2 diesel < 500 ppm sulfur,
No. 2 diesel > 500 ppm sulfur, other distillate fuel oil, and
kerosene sold for use in tractors, irrigation pumps, milking
machines, and other agricultural machinery or equipment
for any other agricultural purpose including: fuel used for
crop drying, smudge pots, space heating of buildings, and

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 3

cooking. Energy use by all facilities and equipment at
these establishments is included, whether or not it is
directly associated with growing crops and/or raising
animals. Note that facility energy use encompasses all
structures at the establishment, including the farmhouse.
For residual: Report volumes sold on Line 56, All Other
Uses and specify as farm in the space provided.
On-highway Diesel Use (Lines 2 and 39)
An energy-consuming sector that consists of automobiles,
trucks, and buses. Report volumes of No. 1 and No. 2
diesel < 15 ppm sulfur sold for use in these motor vehicles.
Also include on-highway diesel used by your company.
Exclude sales of non-taxed on-highway diesel sold for
government use.
These sales are reported under
Commercial Use. Note: Line 40, Diesel > 15 and < 500
ppm Sulfur, Low, should be blank due to the EPA
standards for on-highway diesel.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
Off-highway Use: Construction (Lines 2, 41 – 43, 50)
An energy-consuming subsector that consists of all
facilities and equipment used to perform land preparation
and construct, renovate, alter, install, maintain, or repair
major infrastructure or individual systems therein.
Infrastructure includes buildings and other major structures
such as tanks, towers, monuments, roadways, tunnels,
bridges, dams, pipelines, and transmission lines.
Construction equipment which includes earthmoving
equipment, cranes, generators, air compressors, etc.
Report volumes of No. 2 diesel < 500 ppm sulfur, No. 2
diesel > 500 ppm sulfur, and other distillate fuel oil sold.
Exclude volumes sold for use by the agriculture sector; this
is reported under farm use.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
For residual: Report volumes sold on Line 50, Commercial
Use.
Off-highway Use: Other (Lines 2, 44 – 46, 50)
An energy-consuming subsector that consists of offhighway uses other than construction. Report volumes of
No. 2 diesel < 500 ppm sulfur, No. 2 diesel > 500 ppm
sulfur, and other distillate fuel oil sold. Please specify the
use/uses in the space provided. Also include logging and
truck refrigeration units in this category.
Exclude volumes sold for use by the agriculture sector; this
is reported under Farm Use.
For kerosene: Report volumes sold on Line 2, Commercial
Use.
For residual: Report volumes sold on Line 50, Commercial
Use.
All Other Uses (Lines 5, 47, 56)
Report volumes of kerosene, distillate and residual fuel oils
sold for all other uses not included elsewhere on this form.
Please specify the use/uses of the product. Also include
railroad and farm use residual fuel oil sales on Line 56.

Page 4

For kerosene: Report volumes used by your company on
Line 5.
Sold to Dealers, Resellers, and Refiners (Lines 6, 48, 57)
This category is included for your accounting purposes to
aid in balancing total sales. Report sales to fuel oil dealers,
resellers, and refiners for resale in this category.
Total (Lines 7, 49, 58)
Report total kerosene (sum of Lines 1-6), distillate fuel oil
(sum of Lines 8-48), and residual fuel oil (sum of Lines 5057). These totals should equal total fuel sales, including
fuel purchased or produced and used at your own facilities,
during the reference year.

8. PROVISIONS REGARDING
CONFIDENTIALITY OF INFORMATION
The information reported on this form will be protected and not
disclosed to the public to the extent that it satisfies the criteria
for exemption under the Freedom of Information Act (FOIA), 5
U.S.C. '552, the Department of Energy (DOE) regulations, 10
C.F.R. '1004.11, implementing the FOIA, and the Trade
Secrets Act, 18 U.S.C. '1905.
The Federal Energy Administration Act requires EIA to provide
company-specific data to other Federal agencies when
requested for official use. The information reported on this
form may also be made available, upon request, to another
component of DOE; to any Committee of Congress, the
Government Accountability Office, or other Federal agencies
authorized by law to receive such information. A court of
competent jurisdiction may obtain this information in response
to an order. The information may be used for any
nonstatistical purposes such as administrative, regulatory, law
enforcement, or adjudicatory purposes.
Disclosure limitation procedures are not applied to the
statistical data published based on the EIA-821 survey
information. There may be some statistics that are based on
data from fewer than three respondents, or that are dominated
by data from one or two large respondents. In these cases, it
may be possible for a knowledgeable person to closely
estimate the information reported by a specific respondent.

9. SANCTIONS
Title 18 U.S.C. 1001 makes it a criminal offense for any person
knowingly and willingly to make to any Agency or Department
of the United States any false, fictitious, or fraudulent
statements as to any matter within its jurisdiction.
The timely submission of EIA-821 by those required to report is
mandatory under Section 13(b) of the Federal Energy
Administration Act of 1974 (FEAA) (Public Law 93-275), as
amended. Failure to respond may result in a civil penalty of not
more than $2,500 for each violation, or a fine of not more than
$5,000 for each criminal violation.
The government may bring a civil action to prohibit reporting
violations which may result in a temporary restraining order or
a preliminary or permanent injunction without bond. In such
civil action, the court may also issue mandatory injunctions
commanding any person to comply with these reporting
requirements.

EIA-821, Annual Fuel Oil and Kerosene Sales Report

(1) No. 2 Diesel Fuel - A fuel that has distillation
temperatures of 500 degrees Fahrenheit at the 10percent recovery point and 640 degrees Fahrenheit at
the 90-percent recovery point and meets the
specifications defined in ASTM Specification D 975. It
is used in high-speed diesel engines, such as those in
railroad locomotives, trucks, and automobiles.

10. FILING FORMS WITH FEDERAL
GOVERNMENT AND ESTIMATED
REPORING BURDEN
Respondents are not required to file or reply to any Federal
collection of information unless it has a valid OMB control
number.
Public reporting burden for this collection of
information is estimated to average 4.4 hours per response,
including the time of reviewing instructions, searching existing
data sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information. Send
comments regarding this burden estimate or any other aspect
of this collection of information, including suggestions for
reducing this burden, to the U.S. Energy Information
Administration, Office of Survey Development and Statistical
Integration, EI-21, 1000 Independence Avenue, S.W.,
Washington, D.C. 20585; and to the Office of Information and
Regulatory Affairs, Office of Management and Budget,
Washington, D.C. 20503.

(a) No. 2 Diesel  15 ppm Sulfur, Ultra Low - No. 2
diesel fuel that has a sulfur level no higher than
15 ppm by weight. It is used primarily in motor
vehicle diesel engines for on-highway use.
(b) No. 2 Diesel  15 and  500 ppm Sulfur, Low No. 2 diesel fuel that has a sulfur level higher
than 15 and equal to or lower than 500 ppm by
weight.
(c) No. 2 Diesel  500 ppm Sulfur, Low - No. 2
diesel fuel that has a sulfur level lower than 500
ppm by weight (This includes Ultra Low Sulfur
Diesel.)

11. DEFINITIONS

(d) No. 2 Diesel  500 ppm Sulfur, High - No. 2
diesel fuel that has a sulfur level above 500 ppm
by weight.

ASTM - American Society for Testing and Materials.
Combined heat and power (CHP) plant- A plant designed to
produce both heat and electricity from a single heat source.
Note: This term is being used in place of the term
"cogenerator" that was used by EIA in the past.

(2) No. 2 Fuel Oil (Heating Oil) - A distillate fuel oil that
has distillation temperatures of 400 degrees
Fahrenheit at the 10-percent recovery point and 640
degrees Fahrenheit at the 90-percent recovery point
and meets the specifications defined in ASTM
Specification D 396. It is used in atomizing type
burners for domestic heating or for moderate capacity
commercial/industrial burner units.

Commissioned Agent - An agent who wholesales or retails a
refined petroleum product under a commission arrangement.
The agent does not take title to the product or establish the
selling price, but receives a percentage of fixed fee for serving
as an agent.
Distillate Fuel Oil - A general classification for one of the
petroleum fractions produced in conventional distillation
operations. It includes diesel fuels and fuel oils. Products
known as No. 1, No. 2, and No. 4 diesel fuel are used in onhighway diesel engines, such as those in trucks and
automobiles, as well as off-highway engines, such as those in
railroad locomotives and agricultural machinery. Products
known as No. 1, No. 2, and No. 4 fuel oils are used primarily
for space heating and electric power generation.
a.

No. 1 Distillate - A light petroleum distillate that can be
used as either a diesel fuel or a fuel oil.
(1) No. 1 Diesel Fuel - A light distillate fuel oil that has a
distillation temperature of 550 degrees Fahrenheit at
the 90-percent recovery point and meets the
specifications defined in ASTM Specification D 975.

It is used in high-speed diesel engines, such as
those in city buses and similar vehicles.
(2) No. 1 Fuel Oil - A light distillate fuel oil that has
distillation temperatures of 400 degrees Fahrenheit at
the 10-percent recovery point and 550 degrees
Fahrenheit at the 90-percent recovery point and
meets the specifications defined in ASTM
Specification D 396. It is used primarily as fuel for
portable outdoor stoves and portable outdoor heaters.
b.

No. 2 Distillate - A petroleum distillate that can be used
as either a diesel fuel or a fuel oil.

c.

No. 4 Fuel - A distillate fuel oil typical made by blending
distillate fuel oil and residual fuel oil stocks. It conforms
with ASTM Specification D 396 or Federal Specification
VV-F-815C and is used extensively in industrial plants and
in commercial burner installations that are not equipped
with preheating facilities.
It also includes No. 4 diesel
fuel used for low- and medium-speed diesel engines and
conforms to ASTM Specification D 975.

Distributor - A business that distributes goods to consumers
(energy users) or dealers.
Energy sale(s) - The transfer of title of an energy commodity
from a seller to a buyer for a price or quantity transferred
during a specified period. Excludes: Intrafirm transfers, sales
of bonded fuel, and products delivered/loaned to exchange
partners except where the amount supplied exceeds the
amount received and the differential is invoiced as a sale
during the reference year. Products consumed directly by the
reporting firm, are reported as commercial, with the exception
of On-highway Diesel, which are reported on Line 39.
Electric utility - A corporation, person, agency, authority, or
other legal entity or instrumentality aligned with distribution
facilities for delivery of electric energy for use primarily by the
public. Included are investor-owned electric utilities, municipal
and State utilities, Federal electric utilities, and rural electric
cooperatives. A few entities that are tariff based and
corporately aligned with companies that own distribution
facilities are also included.

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 5

Energy use sectors - A group of major energy-consuming
components of U.S. society developed to measure and
analyze energy use. The sectors most commonly referred to in
EIA are: residential, commercial, industrial, transportation, and
electric power.
Firm - An association, company, corporation, estate,
individual, joint-venture, partnership, or sole proprietorship or
any other entity, however organized, including: (a) charitable or
educational institutions; (b) the Federal Government, including
corporations, departments,
Federal agencies, and other
instrumentalities; and (c) State and local governments. A firm
may consist of (1) a parent entity, including the consolidated
and unconsolidated entities (if any) that it directly or indirectly
controls; (2) a parent and its consolidated entities only; (3) an
unconsolidated entity; or (4) any part or combination of the
above.
Household - A family, an individual, or a group of up to nine
unrelated persons occupying the same housing unit. "Occupy"
means that the housing unit is the person's usual or permanent
place of residence.
Independent power producer - A corporation, person,
agency, authority, or other legal entity or instrumentality that
owns or operates facilities for the generation of electricity for
use primarily by the public, and is not an electric utility. (See
also Nonutility power producer.)
Institutional living quarters - Space provided by a business
or organization for long-term housing of individuals whose
reason for shared residence is their association with the
business or organization. Such quarters commonly have both
individual and group living spaces, and the business or
organization is responsible for some aspects of resident life
beyond the simple provision of living quarters. Examples
include prisons; nursing homes and other long-term medical
care facilities; military barracks; college dormitories; and
convents and monasteries.
Kerosene - A light petroleum distillate that is used in space
heaters, cook stoves, and water heaters and is suitable for use
as a light source when burned in wick-fed lamps. Kerosene
has a maximum distillation temperature of 400 degrees
Fahrenheit at the 10-percent recovery point, a final boiling
point of 572 degrees Fahrenheit, and a minimum flash point of
100 degrees Fahrenheit. Included are No. 1-K and No. 2-K,
the two grades recognized by ASTM Specification D 3699 as
well as all other grades of kerosene called range or stove oil,
which have properties similar to those of No. 1 fuel oil.
Nonutility power producer - A corporation, person, agency,
authority, or other legal entity or instrumentality that owns or
operates facilities for electric generation and is not an electric
utility. Nonutility power producers include qualifying CHP
plants, qualifying small power producers, and other nonutility
generators (including independent power producers).
Parent - A firm that directly or indirectly controls another entity.
Reference Year - The calendar year to which the reported
sales volume information relates.
Refiner - A firm or the part of a firm that refines products or
blends and substantially changes products, or refines liquid
hydrocarbons from oil and gas field gases, or recovers
liquefied petroleum gases incident to petroleum refining and
sells those products to resellers, retailers, reseller/retailers or
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ultimate consumers. "Refiner" includes any owner of products
that contracts to have those products refined and then sells the
refined products to resellers, retailers, or ultimate consumers.
Reseller - A firm that is engaged in a trade or business that
buys refined petroleum products and then sells them to a
purchaser who is not the ultimate consumer of those refined
products.
Residual Fuel Oils - A general classification for the heavier
oils, known as No. 5 and No. 6 fuel oils, that remain after the
distillate fuel oils and lighter hydrocarbons are distilled away in
refinery operations. It conforms to ASTM Specifications D 396
and D 975 and Federal Specification VV-F-815C. No. 5, a
residual fuel oil of medium viscosity, is also known as Navy
Special and is defined in Military Specification MIL-F-859E,
including Amendment 2 (NATO Symbol F-770). It is used in
steam-powered vessels in government service and inshore
power plants. No. 6 fuel oil includes Bunker C fuel oil and is
used for the production of electric power, space heating, vessel
bunkering, and various industrial purposes.
Retailer - A firm that carries on the trade or business of
purchasing refined petroleum products and reselling them to
ultimate consumers without substantially changing their form.
Sales – See Energy sales.
Subsidiary - An entity directly or indirectly controlled by a
parent company which owns 50% or more of its voting stock.
Sulfur - A yellowish nonmetallic element, sometimes known as
“brimstone.” It is present at various levels of concentration in
many fossil fuels whose combustion releases sulfur
compounds that are considered harmful to the environment.
Some of the most commonly used fossil fuels are categorized
according to their sulfur content, with lower sulfur fuels usually
selling at a higher price. Note: No. 2 distillate fuel is currently
reported as having sulfur levels 15 ppm or lower, greater than
15 ppm to 500 ppm, and greater than 500 ppm.
United States - The 50 States and the District of Columbia.

12. STATE ABBREVIATIONS
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME

-

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine

MD - Maryland
MA - Massachusetts
MI - Michigan

MN - Minnesota
MS - Mississippi
MO - Missouri
EIA-821, Annual Fuel Oil and Kerosene Sales Report

MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT

-

Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont

VA - Virginia
WA - Washington
WV - West Virginia
WI - Wisconsin
WY - Wyoming