Q808. My facility has had ownership changes occur in the past few years. Who is responsible for reporting inputs to emissions equations that were deferred from reporting until 2015 for previous years?

A808. For reporting years 2010, 2011, 2012, and 2013, the deferred data elements were required to be measured or calculated and stored as records in those reporting years but were deferred for reporting until March 31, 2015.  As a result, facilities that were subject to the GHGRP in any of those reporting years must now report the deferred data elements.  To clarify who is responsible for reporting the deferred data elements in cases where ownership of part or all of a facility has changed hands since e-GGRT reporting began, the EPA provides the following example scenarios:

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These deferred data elements must also be reported for the 2014 reporting year (and in future years) by the Designated Representative that submits the annual GHG report for a given e-GGRT facility. The deferred data elements for reporting years 2010, 2011, 2012, 2013, and 2014 will be submitted to the EPA as part of the reporting year 2014 annual report.