The vast majority of commercial building owners will likely not be required to report. For commercial operations, over 75 percent of buildings have combustion equipment less that 1 mmBtu/hr. When it comes to commercial buildings having boilers for heating water and steam, approximately 80 percent of the buildings have boilers less than 10 mmBtu/hr. These are well below the threshold for aggregate maximum rated heat input capacity of the stationary fuel combustion units of less than 30 mmBtu/hr. If a commercial building does have an aggregate maximum rated heat input capacity equal to or greater than 30 mmBtu/hr, then that facility will need to do further calculations to determine if it meets the threshold for reporting. EPA has developed an on-line applicability tool to help facilities assess if they are required to report. This tool is available on the Greenhouse Gas (GHG) Mandatory Reporting Rule Website.