Net landed cost ($/L) is authoritative — straight from the FIFO layers (what the fuel actually cost AFD). * Rack = the product's OPIS rack as-of each layer's purchase date and * Rebate = Rack − Net are derived from the pricing config (the discount below rack AFD achieved). The layer (or weighted-avg) selected here is the cost basis used by the Pricing tab. Site cost adders (SHR freight · tank · commission · OPEX · credit cards) are static per-location values from the cardlock pricing workbook. Net landed cost (all-in) = net FIFO cost + these adders (margin is excluded — it is applied on the Pricing tab).

Customer price per the BC Component Pricing Calculator: rack − discount + rmod + margin + freight + FSC + commission + tank + BCLCFS = price w/o tax, + carbon + excise + provincial fuel tax = price w/o GST, + GST = customer price. Rack is seeded from the layer chosen on Costing; only the per-group discount differs between the 8 groups. Margin (w/o tax) = price w/o tax − net landed cost all-in (net FIFO + freight · tank · commission · OPEX · credit cards from the Costing tab).

Realized $/L = fuel sales ÷ litres (posted invoices; includes road fuel taxes). Landed cost $/L = FIFO weighted-avg cost (current snapshot). Spread = realized − landed cost — price over landed cost (covers margin, freight, tank, commission, taxes), not net profit. Fuel only (diesel + gasoline).