Example: Recording Loss

This diagram illustrates the transfer of 1000 LT from Tank A to Tank B. After the transfer, Tank B reports receiving only 995 liters. To accurately account for the transfer, you record a 5-liter loss to the logical location:

Example of bulk liquid transfer

You do not record a 5-liter loss to Tank A because 1000 liters actually left Tank A. Likewise, you do not record a gain of 5 liters to Tank B because only 995 liters actually entered Tank B.