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Define the entity and covered sources
Write the reporting boundary, method, scopes and period. Record exclusions and unresolved sources explicitly. A total without coverage information cannot be interpreted as a complete inventory.
Check activity and factor records
| Layer | Question |
|---|---|
| Activity | Measured or estimated, with dates and units? |
| Factor | Source row, version, geography and coverage? |
| Conversion | Energy and mass scales matched? |
| Missing data | Unknown kept separate from zero? |
| Comparison | Same methods, duration and denominator? |
Perform a numerical cross-check
Recalculate an equivalent unit representation or reconcile component sums. A unit-invariant result is a useful arithmetic check, but does not prove the source data is complete or appropriately classified.
Keep the assurance claim within the evidence
A teaching worksheet or calculated product is not an independently assured inventory. Identify which inputs were checked and which remain assumptions. If a source is a consultation proposal, record that status.
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