Ah, the good old days. During the 70's my job involved extracting 'non-standard' information from a mainframe computer. Developing technology at the time, and I got to support a few criminal investigations. ( Never left my office, or got within 200 miles of a criminal, but it was interesting work.)
Anyway, I once spent a week trying to get my head around oil accounting, which is complicated because they have to allow for spills, leaks, inaccurate pumps, temperature, impurities, pipe line lengths, and evaporation. Also, oil in bulk was accounted for by weight and/or volume depending on how it was handled. This causes uncertainty due to conversion errors. Lots of jargon, 'sullage', 'ullage', 'sullage ullage' and I think 'ullage sullage'. I wonder if they've found a better way since?
The complexity makes oil a tempting target for fraud, and a certain depot had come under suspicion. Many oils are too thick for dipping, but Dipsticks were the most usual way of measuring light oils. Nothing conclusive in the computer account but physical inspection of certain tanks found dipstick wells fitted with sleeves, making a tank within the tank. During an audit, the dipstick measured what was in the sleeve and the level was always adjusted by the fraudsters to match the account…
No idea what dipsticks are made of, but the other errors are so big it may not make much difference!
Dave