**[Climate Leaders Simplified Inventory Management Plan]{.underline}**

***Simplified Inventory Management Plan Form:***

Under the Climate Leaders program Partners are required to complete an
Inventory Management Plan (IMP) which details their greenhouse gas (GHG)
emissions inventory process. The IMP is an internal process for the
Partner to institutionalize the completion of a high quality inventory.
As part of the Climate Leaders reporting requirements, Partners describe
for EPA their company-specific approach for each IMP component listed
below. EPA expects that an IMP be in place within a year of the Partner
joining the program. The IMP must be updated periodically to reflect the
most up-to-date information and should be maintained at the company
headquarters.

This simplified IMP form is provided as an accompanying document to the
Climate Leaders Simplified GHG Emissions Calculation (SGEC). The form
covers all of the IMP requirements under the Climate Leaders program,
however it is presented in a simplified format and some items have been
pre-populated with default responses consistent with the use of the
Climate Leaders SGEC.

*Completion instructions for this IMP form are provided at the end of
this document.*

[Version Information:]{.underline}

  ---------- ----------------------- ------------------------------------------
  **Item**   **Description**         

  A.         Version Number of IMP:  

  B.         Date IMP Completed:     
  ---------- ----------------------- ------------------------------------------

[Partner Information:]{.underline}

  ---------- ----------------------- ------------------------------------------
  **Item**   **Description**         

  1\.        Company Name:           

  2\.        Corporate Address:      

  3\.        Inventory Contact:      

  4\.        Inventory Contact       
             Information:            
  ---------- ----------------------- ------------------------------------------

[Boundary Conditions:]{.underline}

+---+----------------------+--------+--------------------------------+
| * | **Description**      | *      | **Boundary Selection           |
| * |                      | *Selec | Approach**                     |
| I |                      | tion** |                                |
| t |                      |        |                                |
| e |                      | **     |                                |
| m |                      | (Check |                                |
| * |                      | one)** |                                |
| * |                      |        |                                |
+---+----------------------+--------+--------------------------------+
| 5 | Organizational       |        | Equity Approach                |
| \ | Boundary:            |        |                                |
| . |                      |        |                                |
|   | (*Select the         |        |                                |
|   | organizational       |        |                                |
|   | boundary approach    |        |                                |
|   | used for GHG         |        |                                |
|   | inventory.*)         |        |                                |
+---+----------------------+--------+--------------------------------+
|   |                      |        | Control Approach (Financial    |
|   |                      |        | Control)                       |
+---+----------------------+--------+--------------------------------+
|   |                      |        | Control Approach (Operational  |
|   |                      |        | Control)                       |
+---+----------------------+--------+--------------------------------+

+---+----------------------+------------------------------------------+
| * | **Description**      | **Boundary Selection Process**           |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 5 | Organizational       |                                          |
| A | Boundary Selection   |                                          |
| . | Process:             |                                          |
|   |                      |                                          |
|   | (*Describe how the   |                                          |
|   | organizational       |                                          |
|   | boundary selection   |                                          |
|   | approach was         |                                          |
|   | chosen.*)            |                                          |
+---+----------------------+------------------------------------------+

+---+----------------------+------------------------------------------+
| * | **Description**      | **Company Facilities**                   |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 6 | List of Facilities   |                                          |
| \ | Included Under       |                                          |
| . | Selected             |                                          |
|   | Organizational       |                                          |
|   | Boundary:            |                                          |
|   |                      |                                          |
|   | (*List all of the    |                                          |
|   | company-wide         |                                          |
|   | facilities included  |                                          |
|   | under the selected   |                                          |
|   | organizational       |                                          |
|   | boundary and include |                                          |
|   | the ownership status |                                          |
|   | (i.e. own/lease) for |                                          |
|   | each facility.*)     |                                          |
+---+----------------------+------------------------------------------+

+---+--------------------+------------+------------------------------+
| * | **Description**    | **GHG**    | **Company Operations**       |
| * |                    |            |                              |
| I |                    |            |                              |
| t |                    |            |                              |
| e |                    |            |                              |
| m |                    |            |                              |
| * |                    |            |                              |
| * |                    |            |                              |
+---+--------------------+------------+------------------------------+
| 7 | List of Operations | Carbon     |                              |
| \ | or Source          | Dioxide    |                              |
| . | Categories for     | (CO~2~):   |                              |
|   | each GHG:          |            |                              |
|   |                    |            |                              |
|   | (*For each GHG,    |            |                              |
|   | list the operation |            |                              |
|   | or source that     |            |                              |
|   | contributes to     |            |                              |
|   | those emissions.   |            |                              |
|   | For example:       |            |                              |
|   | Natural gas        |            |                              |
|   | boilers would be   |            |                              |
|   | listed for CO~2~,  |            |                              |
|   | CH~4~ and N~2~O.*) |            |                              |
+---+--------------------+------------+------------------------------+
|   |                    | Methane    |                              |
|   |                    |            |                              |
|   |                    | (CH~4~):   |                              |
+---+--------------------+------------+------------------------------+
|   |                    | Nitrous    |                              |
|   |                    | Oxide      |                              |
|   |                    | (N~2~O):   |                              |
+---+--------------------+------------+------------------------------+
|   |                    | Hydroflu   |                              |
|   |                    | orocarbons |                              |
|   |                    | (HFCs)     |                              |
+---+--------------------+------------+------------------------------+
|   |                    | Perflu     |                              |
|   |                    | orocarbons |                              |
|   |                    | (PFCs):    |                              |
+---+--------------------+------------+------------------------------+
|   |                    | Sulfur     |                              |
|   |                    | He         |                              |
|   |                    | xafluoride |                              |
|   |                    |            |                              |
|   |                    | (SF~6~):   |                              |
+---+--------------------+------------+------------------------------+

+---+----------------------+------------------------------------------+
| * | **Description**      | **Procedure**                            |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 8 | Emission Source      |                                          |
| \ | Identification       |                                          |
| . | Procedure:           |                                          |
|   |                      |                                          |
|   | (*Describe the       |                                          |
|   | procedure used to    |                                          |
|   | identify each source |                                          |
|   | of GHG emissions for |                                          |
|   | the organization.*)  |                                          |
+---+----------------------+------------------------------------------+

+---+----------------------+------------------------------------------+
| * | **Description**      | **Emission Sources**                     |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 9 | Company-wide Direct  |                                          |
| \ | Sources of GHG       |                                          |
| . | Emissions:           |                                          |
|   |                      |                                          |
|   | (*List the company   |                                          |
|   | direct sources of    |                                          |
|   | GHG emissions.*)     |                                          |
+---+----------------------+------------------------------------------+
| 1 | Company-wide         |                                          |
| 0 | Indirect Sources of  |                                          |
| \ | GHG Emissions:       |                                          |
| . |                      |                                          |
|   | *(List the company   |                                          |
|   | indirect sources of  |                                          |
|   | GHG emissions.*)     |                                          |
+---+----------------------+------------------------------------------+
| 1 | Company-wide         |                                          |
| 1 | Optional Sources of  |                                          |
| \ | GHG Emissions:       |                                          |
| . |                      |                                          |
|   | (*List the company   |                                          |
|   | optional sources of  |                                          |
|   | GHG emissions.*)     |                                          |
+---+----------------------+------------------------------------------+

[Emissions Quantification:]{.underline}

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 1 | Quantification       | Stationary Sources: *Climate Leaders     |
| 2 | Method:              | Greenhouse Gas Inventory Protocol Core   |
| \ |                      | Module Guidance - Direct Emissions from* |
| . | (*List the           |                                          |
|   | quantification       | *Stationary Combustion Sources (Nov.     |
|   | method used to       | 2007).*                                  |
|   | determine the        |                                          |
|   | company GHG          | Mobile Sources: *Climate Leaders         |
|   | inventory. Default   | Greenhouse Gas Inventory Protocol Core   |
|   | methods are          | Module Guidance - Direct Emissions from* |
|   | provided. If other   |                                          |
|   | methods are used     | *Mobile Combustion Sources (Oct. 2004).* |
|   | list the methods.*)  |                                          |
|   |                      | Refrigeration/AC Use: *Climate Leaders   |
|   |                      | Greenhouse Gas Inventory Protocol Core   |
|   |                      | Module Guidance - Direct HFC and PFC*    |
|   |                      |                                          |
|   |                      | *Emissions from Use of Refrigeration and |
|   |                      | Air Conditioning Equipment (Nov. 2007).* |
|   |                      |                                          |
|   |                      | Indirect Electricity/Steam Purchases:    |
|   |                      | *Climate Leaders Greenhouse Gas          |
|   |                      | Inventory Protocol Core Module           |
|   |                      | Guidance - Indirect Emissions from       |
|   |                      | Purchases/Sales of Electricity and Steam |
|   |                      | (Oct. 2004).*                            |
|   |                      |                                          |
|   |                      | Optional Sources (list each source       |
|   |                      | category): *Climate Leaders Greenhouse   |
|   |                      | Gas Inventory Protocol Core Module       |
|   |                      | Guidance - Optional Emissions from       |
|   |                      | Employee Commuting, Business Travel and  |
|   |                      | Product Transport (Feb. 2008).*          |
+---+----------------------+------------------------------------------+
| 1 | Emission Factors and | Stationary Sources: *Climate Leaders     |
| 3 | Other Constants:     | Greenhouse Gas Inventory Protocol Core   |
| \ |                      | Module Guidance - Direct Emissions from* |
| . | (*List the source of |                                          |
|   | emission factors and | *Stationary Combustion Sources (Nov.     |
|   | other constants used | 2007).*                                  |
|   | to develop the       |                                          |
|   | company GHG          | Mobile Sources: *Climate Leaders         |
|   | inventory*. *Default | Greenhouse Gas Inventory Protocol Core   |
|   | methods are          | Module Guidance - Direct Emissions from* |
|   | provided. If other   |                                          |
|   | methods are used     | *Mobile Combustion Sources (Oct. 2004).* |
|   | list the methods.*)  |                                          |
|   |                      | Refrigeration/AC Use: *Climate Leaders   |
|   |                      | Greenhouse Gas Inventory Protocol Core   |
|   |                      | Module Guidance - Direct HFC and PFC*    |
|   |                      |                                          |
|   |                      | *Emissions from Use of Refrigeration and |
|   |                      | Air Conditioning Equipment (Nov. 2007).* |
|   |                      |                                          |
|   |                      | Indirect Electricity/Steam Purchases:    |
|   |                      | *Climate Leaders Greenhouse Gas          |
|   |                      | Inventory Protocol Core Module           |
|   |                      | Guidance - Indirect Emissions from       |
|   |                      | Purchases/Sales of Electricity and Steam |
|   |                      | (Oct. 2004).*                            |
|   |                      |                                          |
|   |                      | Optional Sources (list each source       |
|   |                      | category): *Climate Leaders Greenhouse   |
|   |                      | Gas Inventory Protocol Core Module       |
|   |                      | Guidance - Optional Emissions from       |
|   |                      | Employee Commuting, Business Travel and  |
|   |                      | Product Transport (Feb. 2008).*          |
+---+----------------------+------------------------------------------+

[Data Management:]{.underline}

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 1 | Activity Data:       | Stationary Sources:                      |
| 4 |                      |                                          |
| \ | (*List the source of | Mobile Sources:                          |
| . | data used to         |                                          |
|   | determine the        | Refrigeration/AC Use:                    |
|   | company-wide GHG     |                                          |
|   | emissions for each   | Indirect Electricity/Steam Purchases:    |
|   | category*.)          |                                          |
|   |                      | Optional Sources (list each source       |
|   |                      | category):                               |
+---+----------------------+------------------------------------------+
| 1 | Data Management:     |                                          |
| 5 |                      |                                          |
| \ | (*Describe the       |                                          |
| . | general process in   |                                          |
|   | place to gather data |                                          |
|   | for the development  |                                          |
|   | of the GHG           |                                          |
|   | inventory*.)         |                                          |
+---+----------------------+------------------------------------------+
| 1 | Goal Normalization   |                                          |
| 6 | Factor:              |                                          |
| \ |                      |                                          |
| . | (*If applicable,     |                                          |
|   | provide the goal     |                                          |
|   | normalization        |                                          |
|   | factor, for example, |                                          |
|   | office square        |                                          |
|   | footage, etc*.)      |                                          |
+---+----------------------+------------------------------------------+
| 1 | Data Collection      |                                          |
| 7 | Process for          |                                          |
| \ | Normalization        |                                          |
| . | Factor:              |                                          |
|   |                      |                                          |
|   | (*Describe the       |                                          |
|   | general process in   |                                          |
|   | place to gather data |                                          |
|   | for the development  |                                          |
|   | of normalization     |                                          |
|   | factor*.)            |                                          |
+---+----------------------+------------------------------------------+

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 1 | Data Collection      |                                          |
| 8 | Process -- Quality   |                                          |
| \ | Assurance:           |                                          |
| . |                      |                                          |
|   | (*Describe the       |                                          |
|   | general process in   |                                          |
|   | place to assure the  |                                          |
|   | quality of the data  |                                          |
|   | gathered for the     |                                          |
|   | development of the   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+
| 1 | Data Collection      |                                          |
| 9 | System Security:     |                                          |
| \ |                      |                                          |
| . | (*Describe the       |                                          |
|   | general process in   |                                          |
|   | place to assure the  |                                          |
|   | security of the data |                                          |
|   | gathered for the     |                                          |
|   | development of the   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+
| 2 | Integrated Tools:    |                                          |
| 0 |                      |                                          |
| \ | (*Describe how the   |                                          |
| . | GHG inventory        |                                          |
|   | procedures are       |                                          |
|   | integrated into      |                                          |
|   | existing company     |                                          |
|   | tools or             |                                          |
|   | procedures*.)        |                                          |
+---+----------------------+------------------------------------------+
| 2 | Frequency:           | *Annual GHG inventories for the previous |
| 1 |                      | calendar year are submitted to Climate   |
| \ | (*Describe the       | Leaders by June 30.*                     |
| . | frequency for data   |                                          |
|   | to be reported to    |                                          |
|   | the company          |                                          |
|   | designated point of  |                                          |
|   | contact for the      |                                          |
|   | development of the   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+

[Base Year:]{.underline}

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 2 | Adjustment --        | *Base year emissions will be adjusted    |
| 2 | Structural Changes:  | only under the following conditions:*    |
| \ |                      |                                          |
| . | (*List the           | -   *The acquisition of operations or    |
|   | structural changes   |     facilities which existed prior to    |
|   | that will lead to an |     the company base year.*              |
|   | adjustment of the    |                                          |
|   | company base year    | -   *The divestiture of operations or    |
|   | emissions. Default   |     facilities.*                         |
|   | adjustments are      |                                          |
|   | provided. If other   | -   *If applicable, normalization factor |
|   | methods are also     |     for goal-tracking will also be       |
|   | used include the     |     adjusted.*                           |
|   | methods.*)           |                                          |
+---+----------------------+------------------------------------------+
| 2 | Adjustment --        | *Base year emissions will be adjusted    |
| 3 | Methodology Changes: | only under the following conditions:*    |
| \ |                      |                                          |
| . | (*List the           | -   *Significant change (greater than 5% |
|   | methodology changes  |     difference in total base year        |
|   | that will lead to an |     emissions) in emission factors,      |
|   | adjustment of the    |     constants or methodologies.*         |
|   | company base year    |                                          |
|   | emissions. Default   | -   *Errors are discovered in previously |
|   | adjustments are      |     submitted data that significantly    |
|   | provided. If other   |     change (greater than 5% difference   |
|   | methods are also     |     in total base year emissions) the    |
|   | used include the     |     base year emissions.*                |
|   | methods.*)           |                                          |
+---+----------------------+------------------------------------------+

[Management Tools:]{.underline}

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 2 | Roles and            |                                          |
| 4 | Responsibilities:    |                                          |
| \ |                      |                                          |
| . | (*List roles and     |                                          |
|   | responsibilities of  |                                          |
|   | company personnel    |                                          |
|   | involved with GHG    |                                          |
|   | inventory            |                                          |
|   | development*.)       |                                          |
+---+----------------------+------------------------------------------+
| 2 | Training:            |                                          |
| 5 |                      |                                          |
| \ | (*List any training  |                                          |
| . | of company personnel |                                          |
|   | specific to the      |                                          |
|   | development of the   |                                          |
|   | company-wide GHG     |                                          |
|   | inventory*.)         |                                          |
+---+----------------------+------------------------------------------+
| 2 | Document Retention   |                                          |
| 6 | and Control Policy:  |                                          |
| \ |                      |                                          |
| . | (*List the company   |                                          |
|   | retention and        |                                          |
|   | control policy for   |                                          |
|   | any documents        |                                          |
|   | related to the       |                                          |
|   | development of the   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+

[Auditing and Verification:]{.underline}

+---+----------------------+------------------------------------------+
| * | **Description**      | **Method**                               |
| * |                      |                                          |
| I |                      |                                          |
| t |                      |                                          |
| e |                      |                                          |
| m |                      |                                          |
| * |                      |                                          |
| * |                      |                                          |
+---+----------------------+------------------------------------------+
| 2 | Internal Auditing:   |                                          |
| 7 |                      |                                          |
| \ | *(Internal           |                                          |
| . | procedures used to   |                                          |
|   | verify accuracy of   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+
| 2 | External Validation  |                                          |
| 8 | and/or Verification: |                                          |
| \ |                      |                                          |
| . | (*External           |                                          |
|   | procedures (i.e. EPA |                                          |
|   | contractors or 3^rd^ |                                          |
|   | party verifiers)     |                                          |
|   | used to verify       |                                          |
|   | accuracy of GHG      |                                          |
|   | inventory*.)         |                                          |
+---+----------------------+------------------------------------------+
| 2 | Management Review:   |                                          |
| 9 |                      |                                          |
| \ | (*Management review  |                                          |
| . | process used to      |                                          |
|   | verify accuracy of   |                                          |
|   | GHG inventory*.)     |                                          |
+---+----------------------+------------------------------------------+
| 3 | Corrective Action:   |                                          |
| 0 |                      |                                          |
| \ | (*Description of how |                                          |
| . | corrective actions   |                                          |
|   | from reviews are     |                                          |
|   | implemented*.)       |                                          |
+---+----------------------+------------------------------------------+

***Simplified Inventory Management Plan Instructions***

The following are specific instructions for completing the Climate
Leaders Simplified IMP. More detailed information is available in the
*Climate Leaders Simplified GHG Emissions Calculator (SGEC) and
Simplified Greenhouse Gas Emissions Calculation Guidance* document as
well as from the *Climate Leaders Greenhouse Gas Inventory Protocol
Design Principles* document.

**IMP Form Instructions:**

[Version Information:]{.underline}

Item A. Enter a company designated version number for the IMP. The IMP
should be updated periodically to reflect the most up-to-date data,
contacts and methods.

Item B. Enter the date of the latest version of the IMP.

[Partner Information:]{.underline}

Item 1. Enter the name of the company that is entering in the
Partnership with the Climate Leaders Program.

Item 2. Enter the corporate or headquarters address of the company in
Item 1.

Item 3. Enter the name of a company point of contact that will be
responsible for maintaining the GHG inventory.

Item 4. Enter contact information (phone number and email address) of
the point of contact in Item 3.

[Boundary Conditions:]{.underline}

Item 5. Business operations vary in their legal and organizational
structures; they include wholly owned operations, incorporated and
non-incorporated joint ventures, subsidiaries, and others. For the
purposes of financial accounting, they are treated according to
established rules that depend on the structure of the organization and
the relationships among the parties involved. For corporate reporting,
two distinct approaches can be used to consolidate GHG emissions: the
equity share and the control approaches. Under the Climate Leaders
program, companies must choose either a control (financial or
operational) or equity share approach to establish an organizational
boundary.

-   Under the equity share approach, a Partner accounts for GHG
    emissions from operations according to its share of equity in the
    operation. The equity share reflects economic interest, which is the
    extent of rights a company has to the risks and rewards flowing from
    an operation.

-   Under the control approach, a Partner accounts for 100 percent of
    the GHG emissions from operations over which it has control. It does
    not account for GHG emissions from operations in which it owns an
    interest but has no control. Control can be defined in either
    financial or operational terms.

    -   A Partner has financial control over the operation if the former
        has the ability to direct the financial and operating policies
        of the latter with a view to gaining economic benefits from its
        activities.

```{=html}
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```
-   A Partner has operational control over an operation if the former or
    one of its subsidiaries has the full authority to introduce and
    implement its operating policies at the operation.

Item 5A. Detail how operational control or financial control (whichever
is chosen) is defined. For example, if financial control is chosen
indicate if the equity is based on financial ownership or value derived
from the company. Include a description of how any leases are addressed
if applicable.

Item 6. List all company facilities and their respective locations in
this item. Indicate which facilities are included in the GHG inventory.
For facilities not included in the GHG inventory indicate a reason why
it is not included. For facilities that the company only has partial
ownership or control, include the percent ownership or percent control.
Define if inventory is U.S. only or includes optional non-U.S.
operations.

Item 7. For each of the six regulated GHGs (CO~2~, CH~4~, N~2~O, HFC,
PFC and SF~6~) enter one of the following operation categories that are
applicable to the company:

> \- Stationary Combustion - Mobile Sources
>
> \- Electricity/Steam Purchases - Industrial Process (include a brief
> description)
>
> \- Refrigeration/AC equipment - Refrigeration/AC manufacturing
>
> \- Landfill - Wastewater Treatment

Item 8. Provide a short description of the procedure or method used to
identify direct (stationary combustion, mobile sources, refrigeration/AC
usage, etc.) and indirect emission sources (electricity purchases, steam
purchases, etc.). This description should document what steps were used
(i.e. meetings with facilities personnel, site visits for all buildings,
records search for all sources of electrical usage, etc.) to identify
all sources and verify that all sources for the GHG emissions inventory
are identified.

Item 9. List all direct sources of GHG emissions included in the GHG
inventory. This list should be grouped by facility. Only the number of
each source type (i.e. boilers, vehicles, process lines, etc.) is
needed. It is helpful to include detailed information such as fuel type
or size of sources. This list should be consistent with any facility
permits or other inventories. Only sources of the six regulated GHG
emissions need be included.

Item 10. List all indirect sources of GHG emissions included in the GHG
inventory. The list should include all energy imports or exports that
are reflected in the inventory (e.g., steam, electricity, hot water,
etc.).

Item 11. List all optional sources of GHG emissions included in the GHG
inventory. The list should include all optional emission sources that
are accounted for in the inventory (e.g., outsourced activities,
upstream or downstream activities, etc.).

Item 12. Document the emission quantification methodologies and
reference for each emission source category (e.g. gasoline mobile
sources) and offset project. If multiple methods were used for an
emission source category then list all applicable methods. For example,
list each company source category of GHG emissions (e.g. indirect
electricity purchases) and the quantification method used for each
source category. Default methods are Provided in the IMP, which are
consistent with the Climate Leaders Program -- Simplified GHG Emissions
Calculation Tool.

Item 13. Document all emission factors and other constants used to
determine the company GHG inventory. For example, all reference factors
and constants (i.e. Global Warming Potentials and conversion factors)
for each emission category should be listed. For example, list each
company source category of GHG emissions (e.g. indirect electricity
purchases) and the emission factors and other constants used for each
source category. Default sources of emission factors and constants are
Provided in the IMP, which are consistent with the Climate Leaders
Program -- Simplified GHG Emissions Calculation Tool.

[Data Management]{.underline}

Item 14. Provide a description of the source of data documents or
processes required to complete quantification methodology (e.g., monthly
fuel purchase records, fuel meter, internal tracking and aggregation
documents, etc.) for each item of activity data. Where multiple data
sources are used, specify which facility or source uses the respective
data source. For example, in the case of indirect electricity purchases,
the listing might be "Monthly Company-wide Electricity Purchase Records"
and "Weekly Meter Readings- Bldg. X".

Item 15. Provide a description of the process for collecting and
processing activity or monitoring data from its original source to the
final emission data entered into the inventory. This description should
include roles and responsibilities of company personnel involved.

Item 16. Provide a description of the normalization factor (i.e. units
of product, square footage of office space, etc.) used to calculate
emissions intensity goals.

Item 17. Provide a description of the process flow for collecting and
processing activity or monitoring data to obtain the final normalization
factor data entered into the inventory.

Item 18. Provide a description of the major sources of uncertainty and
quality assurance measures for the data process flow. This includes
information on how measurement system accuracy is assessed. For example,
provide information on what company personnel is responsible for data
monitoring and how often is the data verified against company benchmarks
(i.e. historic data or operational parameters).

Item 19. Provide a description of how data collection system security is
maintained.

Item 20. Provide a description of how GHG reporting and processing is
integrated with other company reporting tools.

Item 21: Provide a description of the frequency for reporting facility
data to the corporate level.

Item 22: Provide a description of the approach for adjusting base year
emissions for mergers, acquisitions, divestitures, and outsourcing. This
includes defining the process for determining when changes are
necessary.

Item 23. Provide a description of the approach for adjusting base year
emissions for changes in calculation methodologies, emission factors, or
error correction. This includes defining the process for determining
when changes are necessary.

Item 24. Provide a description of overall roles and responsibilities for
corporate GHG inventory development and maintenance, include discussion
of management role(s).

Item 25: Provide a description of inventory development training
received by inventory development team members.

Item 26. Provide a description of how version control is maintained for
GHG inventory management guidelines and a description of the Partner's
document retention policy.

[Auditing and Verification:]{.underline}

Item 27. Provide a description of the internal audit process used to
verify the accuracy of the GHG inventory. Indicate the timing of any
audits and who conducts the audits.

Item 28. Provide a description of any external review procedures of the
GHG inventory and associated methods (including the IMP). Indicate the
timing of any external reviews and who conducts the reviews. If no
external reviews are conducted, indicate "None Conducted".

Item 29. Provide a description of the senior management review process
for the GHG inventory and associated methods (including the IMP).

Item 30. Provide a description of the process for implementing and
documenting corrective actions for all internal and external reviews.