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Define the reporting basis
Enter the reporting entity and the selected published consolidation approach. Identify the operation and source being considered. The example is a fictional unresolved leased facility and does not assign its final category.
Document the decision inputs
| Field | Use |
|---|---|
| Operation and source | Identify the record |
| Boundary method | State the chosen approach |
| Control/arrangement evidence | Support inclusion assessment |
| Category and status | Retain unresolved versus concluded treatment |
| Reference and next action | Show what is needed to finish |
Keep unknown facts visible
An unresolved classification should not be turned into zero emissions or an automatically excluded source. Record the evidence still needed and the effect on any covered subtotal.
Separate documentation from assurance
Completing the log does not certify an inventory or a legal reporting treatment. A real assessment needs the applicable method and supported entity facts. The CSV is a learning and research aid.