How should transaction types actuals estimates accruals adjustments be defined t

Define transaction types with unambiguous policies and field-level metadata. Actuals are measured emissions (metered fuel, direct process data) posted once supporting documents are complete; estimates are interim entries using documented calculation methods and uncertainty bounds; accruals capture emissions incurred but not yet evidenced (e.g., month-end freight not invoiced) with reversal rules; adjustments correct prior postings and must retain the original record, reason code, approver, and timestamp, never overwriting history. Require every entry to reference: activity data source, emission factor version, calculation method, organizational boundary, scope classification, period, and evidence link. Establish posting controls so estimates auto-reclassify to actuals upon evidence receipt, with variance capture. For auditability, implement immutable logs and segregation of duties between preparer, reviewer, and approver. Align definitions with assurance expectations (reasonable/limited) so evidence types satisfy ISAE 3410 and corporate internal control frameworks. Include uncertainty fields per IPCC guidance to avoid false precision when rolling up mixed transaction types. These conventions reduce restatement risk and support external assurance. Key Takeaway: Formalize entry types, metadata, and controls; never overwrite—adjust with lineage, reasons, and versions to keep the ledger defensible.