where in accounting ledger do I place fuel expense if one is not listed in chart of account
It depends on the business tax entity type and who owns this vehicle. Example:
I put fuel in my car as personal spending, which I own Personally. That is never business expense. The Use of the vehicle is business expense and I keep a mileage log and report Mileage on the tax form. This is a Mixed Use vehicle, personally owned, and used for business. I get the mileage Allowance as business expense (based on IRS rates). Or, I have a Pump Truck, and this is all business, all operating expense is posted as auto expense, because you cannot go to the store and drop off the kids with a Pump Truck; it is a specialty Business-only vehicle not having mixed use, even if your entity type is not a corporation. Or, it is a corporate-owned vehicle and the employee using the vehicle personally gets taxed through payroll on the value, per mile. If they also put in fuel, they either get reimbursed or their taxable Mileage rate for the Fringe Benefit that is taxable to them is reduced by a fuel component that is provided for in the tax tables for this reason.