U.S. refiner acquisition cost of imported crude oil

  The average price paid by U.S. refiners for imported, that is, non-U.S., crude oil booked into their refineries in accordance with accounting procedures generally accepted and consistently and historically applied by the refiners concerned. The refiner acquisition cost of imported crude oil includes transportation and other fees paid by the refiner.
  U.S. Dept. of Energy, Energy Information Administration's Energy Glossary

Energy terms . 2014.

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