(a) First points of aggregation and intermediary entities must calculate and record the mass balance of incoming and outgoing reduced-CI crops, such that the incoming and outcoming amounts of reduced-CI crops with a specific CI are equal over a defined period of time. If an entity processes, purchases, or sells reduced-CI processed product, the mass balance accounting must document the amount of reduced-CI crop that was used in the reduced-CI processed product.
(b) To complete mass balance calculations, entities must define mass balance time periods such that mass balance time periods are continuous (that is, no gaps between mass balance periods occur). Each mass balance time period may not exceed three months. Entities must document the mass balance time period used for the mass balance calculation.
(c) Entities must provide documentation of the mass balance calculation for each time period to the third-party verifier during audits.
(d) For any given CI, records must indicate that incoming and outgoing crops and processed products are balanced according to the equation:
incoming feedstocki,c,m + beginning stored feedstocki,c,m = outgoing feedstocki,c,m + ending stored feedstocki,c,m
(1) Where feedstocks (incoming, stored, and outgoing) for entity i are identified by their carbon intensity, c, and the pre-defined mass balance accounting time period, m.
(i) Incoming feedstocks include those purchased by entity i in time period m.
(ii) Outgoing feedstocks must include both sold and discarded or wasted feedstocks in time period m.
(iii) Stored feedstocks are those maintained by the entity during time period m and must be accounted for in the mass balance accounting.
(iv) If reduced-CI crops or processed product is remaining at the end of a mass balance time period m, it is accounted for as ending stored feedstock for that time period and as beginning stored feedstock for the subsequent time period.
(2) To ensure that the mass balance accounting for entity i appropriately accounts for different forms of reduced-CI processed products (that is, oils), the entity's crushing yield must be used to convert reduced-CI processed products back to their crop volume or weight equivalents using the following equation:
processed feedstock crop equivalent = (processed feedstock)/(crushing yield)