The organization shall set its organizational boundaries and consolidate emissions and removals from its facilities using either the control approach (everything from facilities it controls financially or operationally) or the equity share approach (its share from each facility), choosing in line with how the inventory will be used. Different reporting aims may call for different approaches; co-owners of a facility should use the same one; and whichever approach is used must be recorded and reported (guidance in Annex A).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.