5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. As of December 15, the number of gasoline stocks in the EIA increased by 12.37 million barrels, an increase of 173.28 million barrels, and the previous value increased by 566.4 million barrels. As of December 15, the EIA refined oil depot increased by 769 million barrels, or 14.56 million barrels. In the week ended Dec. 15, the U.S. government said an increase of 754, 000 barrels of U.S. crude oil inventory in Cushing, Oklahoma.