| Section 300.1 | Definitions | 
                
                
                  | Section 300.2 | Guidance for defining and naming the reporting entity | 
                
                
                  | Section 300.3 | Selecting organizational boundaries | 
                
                
                  | Section 300.4 | Submission of an entity statement | 
                
                
                  | Section 300.5 | Emissions inventories | 
                
                
                  | Section 300.6 | Net emission reductions | 
                
                
                  | Section 300.7 | Calculating emission reductions | 
                
                
                  | Section 300.8 | Reporting and recordkeeping requirements | 
                
                
                  | Section 300.9 | Certification of reports | 
                
                
                  | Section 300.10 | Independent verification | 
                
                
                  | Section 300.11 | Acceptance of reports and registration of entity emission reductions | 
                
                
                  | Section 300.12 | Incorporation by reference | 
                
                
                  | Section 300.13 | Purpose and scope |