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Build a compliance ledger
Reporting boundaries, covered emissions, baselines and eligible units determine a compliance position. NGER reporting and Safeguard obligations are connected but not identical. Verify the applicable year, methods and eligibility before calculating a real obligation.
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Working relationship
Illustrative excess = covered emissions − applicable baseline
What to keep separate
Do not use illustrative arithmetic as a substitute for current legal requirements or treat LGCs as ACCUs.
Your task
Prepare a ledger distinguishing reported quantities, baseline assumptions, eligible units and unresolved interpretation.