1. Safonova T.Yu. Conditions for ensuring reliability of the material balance of the vertically integrated oil companies. Neft, gaz i biznes = Oil, Gas and Business. 2017. № 8. pp. 21–25. (In Russ.).
2. About accounting: Federal Law of December 6, 2011 № 402-FL. Available at: http://base.garant.ru/70103036/ (accessed: September 10, 2018). (In Russ.).
3. MI 3423—2013. State system for ensuring uniformity of measurements. Main pipeline transport of oil and oil products. Norms of the error of oil inventory. Methods of identification and application procedure. Available at: https://normativ.su/catalog/119/68438.php (accessed: September 10, 2018). (In Russ.).
4. GOST 8.589—2007. Interstate standard. State system for ensuring uniformity of measurements. Conducting accounting operations at oil receiver and delivery points in the oil pipeline systems. Available at: http://files.stroyinf.ru/Data1/56/56703/ (accessed: September 10, 2018). (In Russ.).
5. RMG 89—2010. Recommendations on interstate standardization. State system for ensuring uniformity of measurements. Oil receiver points. Metrological and technical support. Available at: http://files.stroyinf.ru/Data2/1/4293792/4293792060.htm (accessed: September 10, 2018). (In Russ.).
6. RMG 63—2003 GSI. Ensuring efficiency of measurements at the control of technological processes. Metrological expertise of technical documentation. Available at: http://docs.cntd.ru/document/1200037653 (accessed: September 10, 2018). (In Russ.).
7. MI 3244—2009. Recommendation. State system for ensuring uniformity of measurements. Mass and volume of oil products. Methods of measurements in the railway tanks. Available at: http://files.stroyinf.ru/Index2/1/4293761/4293761648.htm (accessed: September 10, 2018). (In Russ.).
8. ASTM D 1250 Standard. Standard Guide for Estimated Tables on Oil and Oil Products. Available at: https://www.astm.org/DATABASE.CART/HISTORICAL/D1250-08R13-RUS.htm (accessed: September 10, 2018). (In Russ.).
9. Interstate standard GOST 33335—2015. Oil and petroleum products. Guide for using parameter measurement tables. Crude oil and petroleum products. Guide for use of the measurement tables. Available at: http://docs.cntd.ru/document/1200124102 (accessed: September 10, 2018). (In Russ.).
10. On the approval of the norms of natural loss of oil and oil products during transportation by rail, motor, water transport and in the mixed rail-water communication: Order of Minenergo of Russia № 527, Ministry of Transport of Russia № 236 dated November 1, 2010.
Available at: http://www.consultant.ru/document/cons_doc_LAW_108537/ (accessed: September 10, 2018). (In Russ.).
11. On the approval of the norms of oil products natural loss during storage: Order of Minenergo of Russia dated August 13, 2009 № 364 (as amended on 09/17/2010). Available at: http://www.consultant.ru/document/cons_doc_LAW_108537/ (accessed: September 10, 2018). (In Russ.).
12. Tax Code of the Russian Federation. Available at: http://kodeks.systecs.ru/nk_rf/ (accessed: September 10, 2018). (In Russ.).