We have hired a contractor to transport our finished products from factory to warehouse. However the fuel for the lorries used in the transport are billed to this contractor at cost as a reimbursement. My question is whether it is required to amount billed for fuel at cost recognize as revenue? Is it okay if we treat as a reimbursement outside revenue where we set off fuel payments and receipts so that fuel expenses will be zero in our books? What is the accounting / IFRS requirement on thsi?