State of California
CALIFORNIA ENERGY COMMISSION
November and December 2002
Gasoline Price BREAKDOWN & Margins Details
1.) Dealer Cost and Profit Margin
... includes all costs associated with the distribution and retailing of motor fuel, including but not limited to:
1.01. franchise fees, and/or rents,
1.02. wages, utilities,
1.03. supplies,
1.04. equipment maintenance,
1.05. environmental fees,
1.06. licenses,
1.07. permitting fees,
1.08. credit card fees,
1.09. insurance,
1.10. depreciation,
1.11. advertising and profit
Dealer Margin normally lags changes in the wholesale price of gasoline.
2.) Refinery Cost and Profit Margin
... must cover all costs associated with production, distribution, and acquisition of gasoline. The Refinery Margin covers all costs associated with
2.01. refining and terminal operation,
2.02. crude oil processing,
2.03. oxygenate additives,
2.04. product shipment and storage,
2.05. oil spill fees, depreciation,
2.06. brand advertising,
2.07. purchases of gasoline to cover refinery shortages and profits.
The trend in Refinery Margin is correct, but the chart may not reflect actual values for individual companies due to a lack of detail information on weighted average costs of blendstocks, refinery costs, dealer tank wagon prices, etc. Also during times of market disturbance, production (and acquisition) costs will increase beyond normal values.
3.) Crude Oil Cost
4.) State and Local Sales Tax
5.) State Excise Tax
6.) Federal Excise Tax
7.) Retail prices
http://www.energy.ca.gov/gasoline/margins/200...
