This section contains the following:
| HCOTEG142010 | Introduction |
| HCOTEG142070 | Accounting: “Common storage” |
| HCOTEG142080 | Accounting for oils marked at duty-suspended warehouses and remote marking premises |
| HCOTEG142100 | Netting |
| HCOTEG142110 | Netting of tied oils and refinery fuel |
