The lieometer is rarely accurate. All manufacturers program it for an optimistic reading...It looks good on the test drive and helps sell trucks.
Even hand calculations can be way off if it is not done right... I am not referring to the math, but the fueling procedure.
Diesel foams when it is pumped into the tank. The amount of foaming is very inconsistent. The foam makes the pump click off before the tank is full. Once in awhile the foaming is minimal, allowing the pump to get the tank pretty close to full. Most of the time it foams a lot. This can result in an filling error of several gallons.
Just what factors determine the foam? I am not sure. But I do know that even using the same pump doesn't eliminate the variance.
So if you really want to know your MPGs in a diesel, you have to fill the tank till it clicks off. Wait for the foam to subside, the squeeze some more in. Repeat until you can see the diesel in the filler neck with out any foam. I use a flashlight to make it easier.
Do this every time and calculate by hand, and you will have the true MPGs.
Yes it is a big PITA... But it is the only way.
Or you can just fill till it clicks off, believe the Lieometer, and feel good enough about it to post up a brag and start a big discussion.