Calculating emission reductions.
CFR · 2024-01-01 · US · Title 10
(a) (i) How the entity's subentities are defined; (ii) How the reporter will gather and report emissions data; and (iii) The availability of other types of data that might be needed, such as production or output data. (2) For some entities, a single calculation method will be sufficient, but many entities may need to apply more than one method because discrete components of the entity require different calculation methods. In such a case, the entity will need to select a method for each subentity (or discrete component of the entity with identifiable emission or reductions). The emissions and output measure (generally a physical measure) of each subentity must be clearly distinguished and reported separately. Guidance on the selection and specification of calculation methods is provided in Chapter 2 of the Technical Guidelines (incorporated by reference, see § 300.13). (b) (c) (d) (e) (1) An identification and description of the method used to calculate emission reductions, including: (i) The type of calculation method; (ii) The measure of output used (if any); and (iii) The method-specific base period for which any required base value will be calculated. (2) The base period used in calculating reductions. When an entity starts to report, the base period used in calculating reductions must end in the start year. However, over time the reporting entity may find it necessary to revise or establish new base periods and base values in response to significant changes in processes
official document · source cfr-2024 · id 10:§ 300.8