the context for any significant changes in emissions that triggered recalculations of base year emissions e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source f. Consolidation approach for emissions; whether equity share, financial control, or operational control g. Standards, methodologies, assumptions, and/or calculation tools used (a) (b) N/A (c) All included (d) First year of GHG accounting was 2017.