Emissions from electricity imported and consumed shall be quantified on a location basis, applying the emission factor that best reflects the relevant grid (a dedicated line, or the local, regional or national average consumption mix), ideally for the reporting year. Indirect emissions such as transmission losses and upstream processes should be quantified and shown separately. The organization may also use a market basis where its contractual instruments meet the quality criteria (they carry the generation attributes, are claimed once only, are tracked and retired, match the period, and come from the same country or an interconnected market, small island developing states being exempt from the interconnection test); such transactions must be recorded and reported on their own. The same rules cover imported heat, steam, cooling and compressed air.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.