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CARBON-ACCOUNTING5 MIN READ

Walk the First Inventory Boundary

Build a first-pass organizational boundary through sequential decisions.

Start point Sam has disconnected lists from Finance, Facilities, and Fleet, but no approved inventory perimeter. The first decision shapes every activity-data request that follows. Boundary sequence Organization -> approach -> assets -> evidence Use the consolidation rule to decide inclusion before gathering detailed emissions data. Shortcut Merge every available data file and fix the boundary later The data request becomes narrower, faster, and easier to audit. Boundary decisions should govern the data, not be reverse-engineered from available data. 01 Approach 02 Ambiguity 03 Evidence First fork Finance asks whether the inventory should follow legal ownership or operational decision rights.

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