A short answer, followed by the source guide and related questions.
Update it when the legal text, official guidance, effective date or scope changes. Record what changed and retain the source.
This answer is taken from Carbon Evidence Questions | Inzonex. Use the full guide for scope, assumptions and cited sources.
Use measured surface area, temperature and operating hours to calculate heat loss from boilers, kilns, heat exchangers, valves and pipework. Inzonex supplies removable modular insulation for equipment that requires maintenance access.
Do not add a calculated reduction to an emissions report until the reporting boundary, factor, implementation date and verification method have been approved.