FAQs

Start Year vs. Reporting Year

• What is the Start Year?

The Start Year is the year upon which the initial entity statement is based and must be the year immeadiately preceding the first year for which the entity intends to report reductions (i.e., the last year in the Base Period). The Start Year report includes the initial entity statement and an inventory of the entity's emissions for its chosen Base Period, which establishes a baseline against which the entity's subsequent emissions are compared.

For example, if an entity wishes to report reductions for 2003, it must first submit a Start Year report for 2002. The Start Year can be no earlier than 2002 for an entity intending to register reductions. (An entity participating in the Climate Leaders or Climate VISION programs that intends to register reductions may use a Start Year as early as 2000 if it is consistent with the Base Period the entity has established under either of those programs.) For an entity that intends to report but not register reductions, the Start Year may be no earlier than 1990.

Instructions for Form EIA-1605, pp.5
General Guidelines, §300.5

• What is the Reporting Year?

The Reporting Year is the calendar year that is the subject of a 1605(b) report submitted to EIA. A report submitted for a Reporting Year includes an inventory of emissions and estimates of emission reductions for that year. The first Reporting Year report must be submitted for the year immeadiately following the Start Year, and entities must maintain an uninterrupted record of emissions from the Base Period onward. Therefore, all Start Year and subsequent Reporting Year reports must be submitted consecutively, without gaps, from the Start Year.

General Guidelines, §300.5(c)

• Which data years can be included in a Start Year report and a Reporting Year report?

Reporters may submit annual reports that include emission reductions for any year from 1991 onwards; however, registered reductions may only be included in reports for 2003 onwards. For example, a reporter may submit a Start Year report for 1990 and submit Reporting Year reports including emission reductions that are reported but not registered for 1991 through 2002. In addition, this reporter may submit another Start Year report for 2002 and Reporting Year reports including registered reductions for 2003 onwards.

• What is continuous reporting?

Continuous reporting refers to an entity's uninterrupted reporting of emissions and emission reductions (or increases) from the Start Year, or the last year of its Base Period, onward. An entity must submit Reporting Year reports for each year after the Start Year.

General Guidelines, §300.8(g)

• What is a Base Period?

The Base Period is a period of time, from one to four years in length, which determines the average annual base emissions, emissions intensity, and other values against which emission reductions are calculated. It does not represent a baseline projection of future emissions.

General Guidelines, §300.2, §300.8(b), §300.8(c)

• What is a base value?

A base value is the value from which emission reductions are calculated for an entity or subentity. The value may be annual emissions, emissions intensity, kilowatt-hours generated, or other value specified in Section 2.3 of the Technical Guidelines. It is usually derived from Base Period actual emissions and/or activity data.

General Guidelines, §300.2

• Can a Base Period be established on a partial-year inventory?

The Base Period must include at least one full year of data, and may be up to four years in length. Additionally, if an entity were to employ a multi-year Base Period, each year included in the Base Period would be based on a full year of data.

General Guidelines, §300.2