diff --git a/docs/adr/0014-bill-derivation-from-real-fuel-rates.md b/docs/adr/0014-bill-derivation-from-real-fuel-rates.md
index 7c033085..cf01b02a 100644
--- a/docs/adr/0014-bill-derivation-from-real-fuel-rates.md
+++ b/docs/adr/0014-bill-derivation-from-real-fuel-rates.md
@@ -79,6 +79,20 @@ production migration is FE-owned (Drizzle); `docs/migrations/` updated.
 - The snapshot goes stale on the Ofgem-cap cadence (quarterly); the file records its period, and the
   ETL that automates refresh is the deferred follow-up.
 
+## Deferred / TODO
+
+- **Appliances + cooking kWh** are computed inside `cert_to_inputs` (Appendix L L13-L20) but not
+  yet threaded onto `SapResult`. Until they are, the `SapResult` → `EnergyBreakdown` adapter
+  **stubs them at 0 kWh**, so the bill total currently understates by the unregulated electricity
+  load. Khalim is adding the fields to `SapResult` directly; the adapter wires the
+  `APPLIANCES`/`COOKING` sections in as soon as they land.
+- **Off-peak (Economy 7) day/night split** — the snapshot carries the E7 day/night rates, but
+  `FuelRates` exposes single-rate fuels only; the day/night accessor + the calculator's Table 12a
+  high/low-rate split land in a later slice.
+- **Heat-network rate model** — heat-network certs raise `UnpricedFuel` for now (the one common gap).
+- **Regional rates + Ofgem-cap ETL** — national snapshot now; both are later refinements behind the
+  same `FuelRatesRepository` port.
+
 ## Considered alternatives
 
 - **Bill from `RenewableHeatIncentive` heating+HW kWh only** (CONTEXT's original scope) — rejected:
diff --git a/domain/property_baseline/sap_fuel.py b/domain/property_baseline/sap_fuel.py
new file mode 100644
index 00000000..cd7c6efc
--- /dev/null
+++ b/domain/property_baseline/sap_fuel.py
@@ -0,0 +1,41 @@
+from __future__ import annotations
+
+from typing import Final
+
+from domain.fuel_rates.fuel import Fuel
+from domain.sap10_calculator.exceptions import UnmappedSapCode
+
+# SAP 10.2 / Table 32 fuel code -> canonical billing Fuel (ADR-0014). Bounded to
+# the ~47 Table 32 fuel codes (the keys of `table_12.UNIT_PRICE_P_PER_KWH`) — the
+# carrier, NOT the PCDB product, so a thousand PCDB heat pumps all share one code.
+# Input is a normalised Table 32 fuel code (the calculator sets `main_fuel_type`
+# to Table 32 codes); an unmapped code raises `UnmappedSapCode` rather than
+# guessing — a bounded, self-surfacing backlog [[reference-unmapped-sap-code]].
+_CODE_TO_FUEL: Final[dict[int, Fuel]] = {
+    **dict.fromkeys([1, 7], Fuel.MAINS_GAS),  # mains gas, grid biogas
+    **dict.fromkeys([2, 3, 5, 9], Fuel.LPG),
+    **dict.fromkeys([4, 71, 73, 75, 76], Fuel.OIL),  # heating oil + bio-liquids
+    **dict.fromkeys([11, 15], Fuel.COAL),  # house coal, anthracite
+    **dict.fromkeys([12], Fuel.SMOKELESS),
+    **dict.fromkeys([20, 21], Fuel.WOOD_LOGS),  # logs, chips
+    **dict.fromkeys([22, 23], Fuel.WOOD_PELLETS),
+    **dict.fromkeys([30], Fuel.ELECTRICITY),  # standard tariff
+    # 7/10/18-hour off-peak tariffs + 24-hour heating tariff — priced once the
+    # off-peak day/night slice lands; ELECTRICITY_OFF_PEAK is unpriced until then.
+    **dict.fromkeys([31, 32, 33, 34, 35, 38, 40], Fuel.ELECTRICITY_OFF_PEAK),
+    # "heat from ..." community/heat-network + distribution codes (41-58).
+    **dict.fromkeys(range(41, 59), Fuel.HEAT_NETWORK),
+}
+
+
+def sap_code_to_fuel(code: int) -> Fuel:
+    """Map a SAP 10.2 / Table 32 fuel code to its canonical billing Fuel.
+
+    Raises ``UnmappedSapCode`` on a code with no single billing carrier — e.g.
+    dual fuel (10) or the grid-export codes (36/60), which are not an end use's
+    input fuel.
+    """
+    fuel = _CODE_TO_FUEL.get(code)
+    if fuel is None:
+        raise UnmappedSapCode("fuel_code", code)
+    return fuel
diff --git a/tests/domain/property_baseline/test_sap_fuel.py b/tests/domain/property_baseline/test_sap_fuel.py
new file mode 100644
index 00000000..24dcf193
--- /dev/null
+++ b/tests/domain/property_baseline/test_sap_fuel.py
@@ -0,0 +1,42 @@
+from __future__ import annotations
+
+import pytest
+
+from domain.fuel_rates.fuel import Fuel
+from domain.property_baseline.sap_fuel import sap_code_to_fuel
+from domain.sap10_calculator.exceptions import UnmappedSapCode
+
+
+def test_mains_gas_code_maps_to_mains_gas() -> None:
+    # Arrange / Act / Assert — Table 32 code 1 is mains gas.
+    assert sap_code_to_fuel(1) == Fuel.MAINS_GAS
+
+
+@pytest.mark.parametrize(
+    ("code", "fuel"),
+    [
+        (1, Fuel.MAINS_GAS),
+        (2, Fuel.LPG),
+        (4, Fuel.OIL),
+        (76, Fuel.OIL),  # bioethanol — a liquid fuel row
+        (11, Fuel.COAL),  # house coal
+        (15, Fuel.COAL),  # anthracite
+        (12, Fuel.SMOKELESS),
+        (20, Fuel.WOOD_LOGS),
+        (23, Fuel.WOOD_PELLETS),
+        (30, Fuel.ELECTRICITY),  # standard tariff
+        (32, Fuel.ELECTRICITY_OFF_PEAK),  # 7-hour tariff
+        (41, Fuel.HEAT_NETWORK),  # heat from electric heat pump (community)
+        (50, Fuel.HEAT_NETWORK),  # electricity for distribution pumping
+    ],
+)
+def test_table_32_codes_map_to_their_billing_fuel(code: int, fuel: Fuel) -> None:
+    # Arrange / Act / Assert
+    assert sap_code_to_fuel(code) == fuel
+
+
+def test_an_unmapped_code_raises_rather_than_guessing() -> None:
+    # Arrange — code 10 (dual fuel) has no single billing fuel.
+    # Act / Assert
+    with pytest.raises(UnmappedSapCode):
+        sap_code_to_fuel(10)