IFTA reporting: the quarterly return and the records behind it
IFTA reporting redistributes fuel tax between jurisdictions based on where you actually drove. The return takes an hour; reconstructing the mileage afterwards takes a week.
The OSHA 300 log is not a list of everything that went wrong. Recordability has a definition, and both over-recording and under-recording cause problems.
The OSHA 300 log is the record of work-related injuries and illnesses that covered employers in the United States must maintain, one line per recordable case, kept per establishment and per calendar year. It works with two companion forms: the 301 incident report, which captures the detail of each case, and the 300A annual summary, which totals the year and is posted where employees can see it.
The recurring mistake is treating the log as an incident register. It is not. It records cases meeting a specific definition of recordability, and a company that logs every first-aid scratch produces numbers that make its safety record look far worse than it is — while a company that quietly omits a restricted-duty case has a different and more serious problem.
The rule defines first aid as a closed list — cleaning and bandaging surface wounds, non-prescription medication at non-prescription strength, hot and cold therapy, drinking fluids for heat stress, and a handful of others. Anything outside that list counts as medical treatment and makes the case recordable, which is why a single prescription-strength dose can turn an apparently minor injury into a logged one. Learn the list rather than judging by how serious the injury looked, and record the reasoning for borderline decisions at the time, because a decision defended two years later from memory is not defended.
Recording a case is not an admission of fault, and it is not the same as a workers’ compensation determination. The two systems use different tests, and treating them as the same is a common route to an incorrect log in both directions.
The log is a table, and treating it as one makes the year-end painless: cases in rows, case number, date, job title, location, description, classification and day counts in columns, with day counts updated as cases develop. Ettex Sheets holds it with the totals computed rather than counted by hand; Ettex Forms captures the incident detail at the time from the supervisor; and Ettex Records keeps the completed logs, summaries and supporting reports per establishment for the retention period. Privacy cases have to be handled carefully — some cases require the employee’s name to be withheld from the log — so keep the identifying detail in the restricted record rather than in the shared table.
Plainly: this is not compliance software and none of it is legal advice. Recordability decisions, posting periods, electronic submission thresholds and partial exemptions are set by the regulation and change; the current text and your industry classification decide what applies to you.
The log of work-related injuries and illnesses that covered employers maintain, one line per recordable case, per establishment and per calendar year.
The 300 is the log of cases, the 301 is the detailed incident report for each case, and the 300A is the annual summary that is certified and posted for employees.
No. A case is recordable if it is work-related, is a new case and meets one of the general recording criteria — treatment beyond first aid, days away, restricted work, transfer, loss of consciousness or death.
No. Small employers below the employee threshold and establishments in certain low-hazard industries are partially exempt, though all remain subject to reporting severe incidents.
IFTA reporting redistributes fuel tax between jurisdictions based on where you actually drove. The return takes an hour; reconstructing the mileage afterwards takes a week.
A master bill of lading is between the carrier and the freight forwarder. The house bill is between the forwarder and you. Knowing which one you are holding decides who you can actually claim against.
The budget is a prediction that stops mattering the moment the month starts. What matters is the comparison against it — done monthly, in money, with somebody answering for each line.