For a fleet budget, first define fiscal year and scope: active container count, models, use flows, and units added or removed during the period.
Take water, energy, cleaning materials, spare parts, and logger expense from invoices; support labour and washing or preparation time with shift records. Match loss and damage to inventory variance, incident, and repair documents.
Use meter data if freezer energy can be measured separately; if allocating a share of joint electricity cost, state the method and uncertainty. Distribute shared items such as storage space using a disclosed allocation rule.
Report annual expense as both a fleet total and per actual usage unit, such as trip or wash, whichever fits the decision. Keep cash operating cost separate from depreciation and accounting classification, and confirm the latter with an accountant.
