(a) A complete record of all measured parameters used in the GHG emissions calculations is required. Therefore, whenever a quality-assured value of a required parameter is unavailable, a substitute data value for the missing parameter shall be used in the calculations as specified in paragraph (b) of this section. You must document and keep records of the procedures used for all such estimates.

(b) For each missing value of monthly carbonate consumed, monthly carbonate output, or monthly carbonate input, the substitute data value must be the best available estimate based on the all available process data or data used for accounting purposes.