Fuel Station is featured by its service-oriented nature, which is indispensable and in fact, all rely on its services in all aspects of daily life, thus it leads to persistence of all activities of all kinds. It is importance in terms of its economic, strategic and local contribution. The project is a commercial land used to set up a fuel station, car wash and automotive lubrication services with several other facilities such as commercial car accessories shops. The project also enables payment of telephone, electricity and water bills through the provision of kiosk machines in addition to the ATM machines. The annual increase in number of cars makes the fuel station project profitable that is due to continuous increase in demand.

Internal Rate of Rate in Capital Budgeting Measures the Profitability of Potential Investment, it is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

Payback period shows how long it takes for the return of investment, it does not show what the return on investment is.

Financial Indicators can fluctuate according to total invested capital of the Project, This Project can be established with different Total Capital depending on size of Project.

•	Car Services 
•	 Petrol Services
•	Commercial Services