Fuel oil is produced during the refining of crude oil. It is separated from lighter fractions like gasoline and diesel through a process called fractional distillation. Additional refining processes may be employed to adjust the properties of the fuel oil to meet specific requirements for different applications. Due to its viscosity and potential for containing contaminants like sulfur, proper storage and handling of fuel oil are crucial. It is typically stored in tanks and transported via pipelines, trucks, or ships depending on the quantity and destination. Fuel oil has a high heating value, making it an efficient fuel for heating systems and industrial applications where a significant amount of heat is required.