Fuel is always loaded into a plane from the bottom, so i thought you were talking about putting the fuel in the plane. The cost of jet fuel would always be a "drag" on an airlines profits so it is an unusual term to say that the impact of buying fuel would be "uplifting" in any way. The only way you could use it in accounting is that the fuel costs increase the total cost of running an airline so the balance sheet undergoes a "fuel uplift" in the "cost" category.
As an accounting entry it is perfectly straightforward. You buy fuel and pay for it. The cost goes under Debits. It never results in profits unless you resell it and the airlines don't do that. The only ponderable is when an airline "hedges" by buying "options" on fuel. THey could buy some options that fuel will go down in cost and some that fuel will go up. They could exercise that option in the future. The options don't hit the balance sheet until they are exercised--meaning the fuel is actually purchased.
I hope you just bought an airline company and really have to worry about this.
Deepseteyes' answer is very accurate. Fuel uplift is simply how much fuel being pumped into the aircraft's tanks.
I suspect your question is actually about "Double-Uplift" or "Fuel Tankering"? It's done when the destination airport doesn't provide fuel or the fuel's specification there is not up to company's standard (quality, price, etc.).
Double-uplifting means you carry your total fuel from A to B, plus trip fuel from B to A, or B to C. This can actually have an impact, as carrying more fuel means more weight, thus burning more fuel enroute. You will burn more fuel to carry fuel. Airlines normally apply this as a last resort.
The calculation details normally can be found in aircraft's FCOMs or AOMs.
I don't know what to answer you, but i answered anyway hoping I might fill you in (pun intended). I mean here's an example:
Desired Fuel as given by Flight Operations - 60000kg.
Remaining Fuel - 5000kg.
Fuel Uplifted - 55000kg.
Fuel Uplift is the actual mount of fuel that goes in to the aircraft from the fuel bowser or refueling truck.
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