Annual Fuel Oil and Kerosene Sales Report

U.S. DEPARTMENT OF ENERGY
U.S. ENERGY INFORMATION ADMINISTRA TION
Washington, DC 20585

OMB No.: 1905-0174
Expiration Date: XX/XX/XXXX
Burden: 4.4 hours

FORM EIA-821
ANNUAL FUEL OIL AND KEROSENE SALES REPORT
INSTRUCTIONS
1. QUESTIONS?

Send your survey using this secure method at:

If you have any questions about Form EIA-821 after reading the
instructions, please call our toll-free number 1-855-342-4872.

2. PURPOSE

https://signon.eia.doe.gov/upload/noticeoog.jsp.
You may also:
Fax completed form to: 1-202-586-9772, ATTN: EIA-821

The U.S. Energy Information Administration (EIA) Form EIA 821, 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.

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 93-275)
and must be completed by tw o categories of companies, those
classified as certainty and a selected sample of noncertainty fuel
oil distributors. Samples are draw n 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 w hich
no attribute data w ere available. All other fuel oil distributors are
classified as noncertainty. The latest sample w as draw n for
reference year 2009.

Mail completed form to:
Oil & Gas Survey
U.S. Departm ent of Energy (EI-23)
Attn: EIA-821
Ben Franklin Station
PO Box 279
Washington, DC 20044-0279

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

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

NOTE: Files m ust be saved to your personal com puter.
Data cannot be entered interactively on the w ebsite.

Section 9 explains the possible sanctions for failing to report.

7. HOW TO COMPLETE THE SURVEY FORM

4. WHEN TO SUBMIT

General Instructions

The Form EIA-821 for YYYY must be submitted electronically ,
faxed, or postmarked to EIA by May 1, YYYY.

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 For m
EIA-821 for that portion of the reference year in w hich the firm
w as active under your ow nership and control. Please check the
appropriate boxes in Item 12 and fill in Items 13-21.

5. WHERE TO SUBMIT
Completed forms may be submitted by secure file transfer, fax,
or mail. Using the secure file transfer method to return you Excel
or PDF form, sends your information over the w eb using secure,
encrypted processes. Should you choose to submit your data
via fax, w e must advise you that fax is an insecure means of
transmission because the data are not encrypted, and there is
some possibility that your data could be compromised.

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 sales
volumes may be provided. The basis for the estimates must be
consistent w ith the standard accounting records maintained by
the firm. The estimating procedure and data supporting the
estimates should result in a reasonably accurate estimate w hich
w ill be subject to review .

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 1

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. How ever, if you are a subsidiary and w ant
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 w ith
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 w hich the data w ere filed, and return all copies to
EIA.
Report all quantities in w hole gallons (do not round to
thousands of gallons). Note: One barrel is equal to 42 gallons .
Leave appropriate lines blank if no volumes w ere 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 w ith w hat the product w as sold
as, regardless of the actual specifications of that product. If a
No. 2 distillate w as sold as diesel fuel, report that volume as No.
2 diesel fuel according to the parts per million (ppm) sulfur
content; if it w as 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 w ere
made for w hich no determination can be made as to w hether the
product w as specifically sold as either a fuel oil or a diesel fuel,
sales volumes should be classified in accordance w ith your best
estimate of the intended use of the product regardless of the
product specification.
The same approach should be follow ed in reporting kerosene
and No. 1 distillate. If the product w as 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 ow n operations on Lines 5, 10 through 15, 21
through 23, 39, 50, or 52 (see Commercial, Oil Company and
On-highw ay Diesel uses below for details).
Resubm issions
Revisions are required for any errors, adjustments or changes
that, in the respondent's best judgment, w ould materially change
the respondent's original report(s) for the current reference year.
Material adjustments or changes to sales volumes are those that
w ould cause reported volumes to be unrepresentative of the
actual level of sales for the current reference year.

Page 2

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 w hich 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 w hich the firm was
selling the listed petroleum products under your
ow nership 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 w ho 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
tw o-letter abbreviation of the State w here 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, w here the product w as consumed, and
energy-use sector. Refer to the follow ing 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 blends of B50 through 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, w ater 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.
Com m ercial 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, w ater heating, air conditioning, lighting,

EIA-821, Annual Fuel Oil and Kerosene Sales Report

refrigeration, cooking, and running other equipment. Repor t
sales of non-taxed on-highw ay diesel sold for government
use. Include volumes used by your company, w ith the
exception of refinery operations (w hich should be reported
as Oil Company Use) and on-highw ay diesel (w hich should
be reported as On-highw ay Diesel Use); see Oil Company
and On-highw ay Diesel uses for explanations.
For kerosene: Also include volumes sold for use by
Military, Off-highw ay, On-highw ay Diesel, Railroad, and
Vessel Bunkering.
For distillate: Also include sales of non-taxed on-highw ay
diesel sold for government use (non-military sales).
Exclude all other sales of on-highw ay diesel including onhighw ay diesel used by your ow n company. These volumes
should be reported as On-highw ay Diesel Use. Also exclude
Military, Off-highw ay, Railroad, and Vessel Bunkering.
For residual: Also include volumes sold for use by Offhighw ay. 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 follow ing
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,
pow ering machinery, and fuels used as raw material inputs
to manufactured products.
For kerosene: Also include volumes sold for use by
Electric Pow er and Oil Companies.
For distillates: Exclude volumes sold for use by Electric
Pow er and Oil Companies.
For residual: Exclude volumes sold for use by Electric
Pow er and Oil Companies.
Oil Com pany Use (Lines 3, 21 – 23, 52)
An energy-consuming sector that includes oil and natural
gas companies for drilling, exploration, field service,
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 w ere purchased or
produced and used at your ow n facilities for the operation of
drilling equipment, other field or refinery/gas plant
operations, and space heating. Exclude diesel used in your
on-road vehicles, sales for use as refinery charging stocks
and fuel oils used in ships and boats, w hich 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-highw ay diesel, w hich
should be reported as On-highw ay Diesel Use.

For kerosene: Report volumes sold on Line 2, Commer c ial
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, Commer c ial
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). Repor t
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, Commer c ial
Use.
Electric Pow er 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 pow er producer include in this
category the fuel oil that is directly imported and used by
your company. Exclude volumes sold for on-highw ay use
vehicles, w hich should be reported as On-highw ay 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 grow ing 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 cooking.
Energy use by all facilities and equipment at these
establishments is included, w hether or not it is directly
associated w ith grow ing 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-highw ay 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-highw ay diesel used by your company .
Exclude sales of non-taxed on-highw ay diesel sold for

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 3

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-highw ay diesel.
For kerosene: Report volumes sold on Line 2, Commer c ial
Use.
Off-highw ay 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,
tow ers, monuments, roadw ays, tunnels, bridges, dams ,
pipelines, and transmission lines. Construction equipment
w hich 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 agricultur e
sector; this is reported under farm use.
For kerosene: Report volumes sold on Line 2, Commer c ial
Use.
For residual: Report volumes sold on Line 50, Commer c ial
Use.
Off-highw ay Use: Other (Lines 2, 44 – 46, 50)
An energy-consuming subsector that consists of off-highway
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, Commer c ial
Use.
For residual: Report volumes sold on Line 50, Commer c ial
Use.
All Other Uses (Lines 5, 47, 56)
Report volumes of kerosene, distillate and residual fuel oils
sold for all other uses not included elsew here on this form.
Please specify the use/uses of the product. Also include
railroad and farm use residual fuel oil sales on Line 56.
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 ow n facilities,
during the reference year.

Page 4

8. PROVISIONS REGARDING
CONFIDENTIALITY OF INFORMATION
The information reported on this form w ill 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 w hen
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 few er than
three respondents, or that are dominated by data from one or
tw o large respondents. In these cases, it may be possible for a
know ledgeable 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
know ingly and w illingly to make to any Agency or Department of
the United States any false, fictitious, or fraudulent statements
as to any matter w ithin its jurisdiction.
The timely submission of EIA-821 by those required to report is
mandatory under 15 USC 772(b), as amended. Failure to
respond may result in a civil penalty of not more than $10,949
each day for each violation. The government may bring a civil
action to prohibit reporting violations w hich may result in a
temporary restraining order or a preliminary or permanent
injunction w ithout bond. In such civil action, the court may also
issue mandatory injunctions commanding any person to comply
w ith these reporting requirements.
The government may bring a civil action to prohibit reporting
violations w hich may result in a temporary restraining order or a
preliminary or permanent injunction w ithout bond. In such civil
action, the court may also issue mandatory injunctions
commanding any person to comply w ith these reporting
requirements.

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 review ing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and
review ing the collection of information. Send comments
regarding this burden estimate or any other aspect of this
collection of information, including suggestions for reducing this

EIA-821, Annual Fuel Oil and Kerosene Sales Report

burden, to the U.S. Energy Information Administration, Office of
Statistical Methods & Research, EI-21, 1000 Independenc e
Avenue, SW, Washington, DC 20585; and to the Office of
Information and Regulatory Affairs, Office of Management and
Budget, Washington, DC 20503.

(c) No. 2 Diesel ≤ 500 ppm Sulfur, Low - No. 2 diesel
fuel that has a sulfur level low er than 500 ppm by
w eight (This includes Ultra Low Sulfur Diesel.)
(d) No. 2 Diesel > 500 ppm Sulfur, High - No. 2
diesel fuel that has a sulfur level above 500 ppm
by w eight.

11. DEFINITIONS

(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.

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 w as used by EIA in the past.
Commissioned Agent - An agent w ho w holesales 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 know n
as No. 1, No. 2, and No. 4 diesel fuel are used in on-highw ay
diesel engines, such as those in trucks and automobiles, as w ell
as off-highw ay engines, such as those in railroad locomotives
and agricultural machinery. Products know n as No. 1, No. 2, and
No. 4 fuel oils are used primarily for space heating and electric
pow er 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.
(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.
(a) No. 2 Diesel ≤ 15 ppm Sulfur, Ultra Low - No. 2
diesel fuel that has a sulfur level no higher than 15
ppm by w eight. It is used primarily in motor vehicle
diesel engines for on-highw ay 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 low er than 500 ppm by w eight.

c.

No. 4 Fuel - A distillate fuel oil typical made by blending
distillate fuel oil and residual fuel oil stocks. It conforms w ith
ASTM Specification D 396 or Federal Specification VV-F815C and is used extensively in industrial plants and in
commercial burner installations that are not equipped w ith
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 w here 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, w ith the exception of Onhighw ay Diesel, w hich are reported on Line 39.
Electric utility - A corporation, person, agency, authority, or
other legal entity or instrumentality aligned w ith distribution
facilities for delivery of electric energy for use primarily by the
public. Included are investor-ow ned electric utilities, municipal
and State utilities, Federal electric utilities, and rural electric
cooperatives. A few entities that are tariff based and corporately
aligned w ith companies that ow n distribution facilities are also
included.
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
pow er.
Firm - An association, company, corporation, estate, individual,
joint-venture, partnership, or sole proprietorship or any other
entity, how ever 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"

EIA-821, Annual Fuel Oil and Kerosene Sales Report

Page 5

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 ow ns or
operates facilities for the generation of electricity for use
primarily by the public, and is not an electric utility. (See also
Nonutility pow er producer.)

Retailer - A firm that carries on the trade or business of
purchasing refined petroleum products and reselling them to
ultimate consumers w ithout substantially changing their form.
Sales – See Energy sales.
Subsidiary - An entity directly or indirectly controlled by a parent
company w hich ow ns 50% or more of its voting stock.

Institutional living quarters - Space provided by a business or
organization for long-term housing of individuals w hose reason
for shared residence is their association w ith 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; militar y
barracks; college dormitories; and convents and monasteries.

Sulfur - A yellow ish nonmetallic element, sometimes know n as
“brimstone.” It is present at various levels of concentration in
many fossil fuels w hose 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, w ith low er sulfur fuels usually selling at a
higher price. Note: No. 2 distillate fuel is currently reported as
having sulfur levels 15 ppm or low er, greater than 15 ppm to 500
ppm, and greater than 500 ppm.

Kerosene - A light petroleum distillate that is used in space
heaters, cook stoves, and w ater heaters and is suitable for use
as a light source w hen burned in w ick-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 tw o grades
recognized by ASTM Specification D 3699 as w ell as all other
grades of kerosene called range or stove oil, w hich have
properties similar to those of No. 1 fuel oil.

United States - The 50 States and the District of Columbia.

Nonutility power producer - A corporation, person, agency,
authority, or other legal entity or instrumentality that ow ns or
operates facilities for electric generation and is not an electric
utility. Nonutility pow er producers include qualifying CHP plants,
qualifying small pow er producers, and other nonutility
generators (including independent pow er producers).
Parent - A firm that directly or indirectly controls another entity.
Reference Year - The calendar year to w hich 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 ultimate
consumers. "Refiner" includes any ow ner of products that
contracts to have those products refined and then sells the
refined products to resellers, retailers, or ultimate consumers.

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

-

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaw are
District of Columbia
Florida
Georgia
Haw aii
Idaho
Illinois
Indiana
Iow a
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri

Reseller - A firm that is engaged in a trade or business that buys
refined petroleum products and then sells them to a purchaser
w ho is not the ultimate consumer of those refined products.
Residual Fuel Oils - A general classification for the heavier oils,
know n as No. 5 and No. 6 fuel oils, that remain after the distillate
fuel oils and lighter hydrocarbons are distilled aw ay 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 know n as Navy Special and is
defined in Military Specification MIL-F-859E,
including
Amendment 2 (NATO Symbol F-770). It is used in steampow ered vessels in government service and inshore pow er
plants. No. 6 fuel oil includes Bunker C fuel oil and is used for
the production of electric pow er, space heating, vessel
bunkering, and various industrial purposes.

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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
VA
WA
WV
WI
WY

-

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
Virginia
Washington
West Virginia
Wisconsin
Wyoming