The DD Form 1348 (6-pt) is used for documenting fuel  transactions.  The  serial  number  of  the  document to  be  used  for  in-flight  refueling  will  be  Fill.  The complete  document  number  will  include  the  following data: l l l Unit identification code (UIC) of the receiving squadron preceded by art R or V Julian date and serial number with the date being the date when the tanker service is performed and serial number Fill When  feasible,  include  the  aircraft  bureau number of the aircraft that was refueled When it is necessary for the tanker to dump fuel while  performing  tanker  service,  regardless  of  the justification, the tanker squadron will absorb the cost. The squadron performing the tanker service must settle with the SAC 207 activity about the fuel received in conjunction   with   financial   reporting.   The   tanker squadron must account for the total fuel received for squadron  operations  and  total  dispersed  to  other aircraft.  For  example,  the  total  sum  of  fuel  for  the period is 10,000 gallons at $1.16 per gallon with the total being $11,600.00. The tanker squadron consumed 7,000 gallons for operations and 1,000 gallons each is dispersed  to  three  other  squadrons.  It  is  necessary  to prepare  four  separate  DD  Form  1348s  (6-pt)  to  effect the  settlement.  The  tanker  squadron  posts  $8,120.00  to the  OPTAR  and  each  receiving  squadrons  posts $1,160.00  to  their  OPTAR.  Table  6-3  lists  how  the documents  are  prepared  for  the  transactions. During deployment, the pilot of the tanker squadron is responsible for filling out an in-flight refueling report after  completing  the  mission.  The  material  control officer  of  the  tanker  squadron  is  responsible  for providing the local in-flight refueling form to the pilot. The carrier air wing commander is responsible for the Table 6-3.-Tanker Squadron Fuel Documentation coordination of transactions between the tanker and recipient squadrons. The tanker squadron can obtain a credit for fuel by preparing a DD Form 1348 (6-pt) in the same manner as the DD Form 1348 prepared to load the tanker aircraft. The document number must also be the same except the quantity must be equal to the sum of  fuel  quantities  transferred  to  other  squadrons.  The remarks block of the DD Form 1348 must contain the phrase J1 CREDIT. The in-flight refueling procedures also apply to squadrons using the Buddy Stores method of  refueling. Fuel Received from the Air Force.—  When fuel is obtained  from  the  Air  Force  tanker  aircraft,  the receiving  squadron  will  forward  a  DD  Form  1348  (6-pt) to the tanker Air Force unit. The receiving squadron must request the tanker unit to maintain the document number   and   fund   code   in   the   Air   Force   billing document. Ensure the date of the refueling and the bureau number of the aircraft refueled are entered in the remarks block of the DD Form 1348 (6-pt). The address of  the  Air  Force  unit  can  be  obtained  in  the  DOD Activity   Address   Directory,   DOD   4000.25-6-M, normally held at the supporting shore station or ship. Summarization of Transfers The value of material transfers and issues to other operating units and shore activities are summarized month] y. The summarization affects the necessary appropriation, subhead, operating budget, and cost accounting  adjustments.  The  summarization  does  not include the Material Turned In to Store (MTIS) for credit. The mechaninized format or the Summary of Material Receipts/Expenditures, NAVCOMPT Form 176, is used to submit the report. The report is prepared and submitted to DAO on or before the 5th day of each month  following  the  month  in  which  the  transactions were  made. THE A SUMMARY.— This summary is used to effect   funded   (chargeable)   adjustments   between appropriations, subheads, and operating budgets. This also  applies  to  adjustments  between  operating  budgets within an appropriation and subhead. The A summary credit  is  applied  to  the  type  commander  of  the transferring activity by the DAO. THE FUEL A SUMMARY.— This summary is prepared monthly by the fleet commander only. This report is based on the information in the Navy Energy Usage  Reporting  System  (NEURS)  report  that  is submitted  to  the  fleet  commander. 6-23