Fuel source and equipment register
Use this register to connect fuel-consuming equipment to the supply records that support it, then hand over each reviewed fuel quantity once. The editable pack separates equipment identity, shared fuel pools, period records and unresolved questions. A machine count and a fuel total answer different questions.
The seven-page DOCX contains instructions, four reusable blank sheets and a two-page fictional worked example. The PDF is the same document for printing. Both require manual completion: there are no formulas, macros, automatic checks, unit conversions, emission factors or automatic approval decisions.
Download the editable fuel source and equipment register (DOCX).
Download the print fuel source and equipment register (PDF).
Start with stable equipment and fuel pool identities
Assign one equipment ID to each item that needs a distinct record. Keep its site, purpose, source type, fuel description, active dates and record owner together. Retain aliases from maintenance or finance systems without treating those aliases as new equipment. A change of fuel supply should create a dated relationship entry rather than erase the old route.
Assign a separate fuel-pool ID to each controlled quantity record, such as a shared tank or a clearly bounded fuel-card account. Record exactly what it covers. One pool can serve several machines; one machine can use several supply routes. The sheet records these relationships without multiplying the quantity merely because it has several links.
EPA distinguishes combustion in fixed equipment from combustion in mobile sources. Its inventory guidance also treats purchased electricity separately. These categories help organise the initial search; the organisation must still resolve the treatment of each source within its chosen reporting boundary.
Use the cover sheet to record the entity, reporting dates and approved boundary reference. Mark a candidate as included, excluded with a reason, or awaiting a decision. Ownership, a purchase invoice or a contractor label alone does not settle the treatment. Keep the unresolved item and its owner visible instead of silently leaving it out.
Keep the evidence route distinct from the quantity
The equipment card asks which pool serves the item and for which dates. The period sheet asks which records establish that pool’s quantity. Record the source unit, evidence version and exact locator. When a delivery note and its invoice describe one delivery, give the event one movement ID and retain both documents as support for that event.
EPA’s stationary-combustion guidance explains why purchases can differ from fuel burned: storage changes, non-combustion uses and losses matter. It also warns against counting overlapping fuel records twice. The register’s blank fields and fictional reconciliation are an original implementation, not an EPA form.
For a stored-fuel pool, record the opening stock, external receipts excluding transfers, transfers in, transfers out, closing stock and any other documented disposition. Keep units and measurement bases compatible. A balance remaining after those movements is a quantity to explain; it is not automatically fuel combusted. Seek the relevant operating records and a method decision before using it as activity data.
The worked arithmetic in this pack applies only to its stated fictional conditions. For a metered gas supply, fuel-card purchase record, blended fuel or an estimate, describe the appropriate evidence and method in the separate-method field. Do not force a stock calculation onto a different data route. Unsupported quantities stay unresolved, not zero.
Replay the shared tank example
All equipment, entities, documents, dates and quantities in the download are invented. At fictional Site Alder, generator GEN01 and pump PMP02 draw diesel from pool FP01. Boundary record BD1 includes both machines for September 2026. Source map M1 links the two equipment IDs to FP01 for the entire month.
The miniature records show opening stock of 200 litres, one 1,000-litre receipt, a 100-litre transfer to FP02 and closing stock of 300 litres. The receipt has both a delivery note and an invoice, but remains one event. The period balance is 200 + 1,000 - 100 - 300 = 800 litres.
Separate engine-inlet records show 500 litres for GEN01 and 300 litres for PMP02. For this teaching case only, the records have compatible measurement bases, cover the same interval, and document no other movements or losses. Their 800-litre sum matches the pool balance. The reviewer can accept that limited activity-data tie-out without claiming to have verified actual equipment or measurements.
The handover selects FP01 September as one 800-litre pool record. The equipment records explain its composition and are marked non-additive supporting detail. Alternatively, a downstream method may need the two equipment lines. If so, document that choice and exclude the pool total from the sum. Adding the pool and both equipment quantities would produce 1,600 litres from the same 800 litres.
FP02 is a separate receiving pool in the same fictional organisation. Its 100-litre receipt is linked to the transfer, but its closing stock and consumption records are missing. That transfer is neither additional external purchasing nor proof that FP02 burned 100 litres. FP01’s limited tie-out can pass while the wider register remains incomplete.
Use failure tests before handing over the register
The worked pack includes three deliberately unsuccessful checks. Removing the closing-stock record leaves the pool balance unresolved. Adding the invoice as a second receipt wrongly raises the balance to 1,800 litres and breaks the tie to the inlet records. Adding the 800-litre pool total to its 500- and 300-litre components double counts the same activity. The forms do not detect these errors automatically; a reviewer must perform the checks.
On the review sheet, identify the exact version checked, the selected downstream quantity IDs, the calculation destination and the records used only as supporting detail. Record the result of the duplicate-event, overlap, coverage, unit and boundary checks. State what passed, what remains unresolved, and the limits on any approved handover.
An unresolved source can require more evidence, a justified estimate under the applicable method, or an explicit boundary decision. The register supplies a place to record that decision and its reference. It does not choose an estimation method, determine materiality or approve an exclusion. Keep previous versions and link any later correction to the affected records.
Keep this register within its job
This pack is for fuel-source records and activity-data preparation. It does not calculate emissions or establish a complete carbon inventory. Refrigerants, process emissions, purchased energy and other relevant sources need their own review. Obtain equipment and measurement information from authorised technical personnel; this document gives no instructions to inspect, operate or modify fuel systems.
Use the fuel-source discovery guide to organise a wider search for missing sources. Use the emission-factor selection guide after the activity-data question has been resolved. Those guides explain their respective workflows; this downloadable register supplies the reusable records for equipment-to-pool links and a single-count handover.
Sources checked 15 October 2026: EPA Scope 1 and Scope 2 Inventory Guidance; Direct Emissions from Stationary Combustion Sources, December 2023, section 3.1, printed pages 8–9.
Version 1.0. Original Nitium Advisory working aid and fictional case. US technical guidance is used for accounting context, not to state Indian legal obligations. No EPA endorsement, legal opinion, technical validation or independent assurance is implied.
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