Course 07 of 20 · Biofuels and SAF Desk Academy

Mass Balance & Sustainability Declarations

Stage B, Supply, evidence and acceptance. Level 4 of 10.

Mass balance accounting across a reporting period and the construction, issue and correction of sustainability declarations for a consignment.

116 chapters · 11 modules · every chapter one 8 to 10 minute explainer · builds on: Course 03, Course 05, Course 06

Enrol or enquire See the 116 chapters
How a chapter is delivered

One chapter is one idea taken to the point of use

Each chapter covers one idea to the point where you can use it, and comes two ways: a narrated explainer, and a deep dive audio discussion of around thirty minutes that works the same material at depth.

Self-paced throughout, and the same chapters can be taught as a cohort. Chapters run in order: each one assumes only what the chapters before it taught, and capability belonging to a later course is named and deferred rather than half-covered.

Curriculum

11 modules · 116 chapters

Open any module for its full chapter list, in teaching order.

M0 The Accounting Problem Behind a Sustainability Claim Ch 1-10
  1. Why a Renewable Fuel Needs a Ledger as Well as a Tank
  2. Mass Balance as an Accounting Method, Not a Physical Process
  3. The Two Outputs of This Work: A Balance and a Declaration
  4. The Certification Ground This Work Stands On
  5. Who on the Desk Owns the Balance
  6. The Vocabulary of the Balance Desk
  7. Where a Claim Breaks Between Supplier and Customer
  8. Why the Scheme, Not the Method, Sets the Numbers
  9. The Physical Movement and the Ledger Entry Are Two Events
  10. What This Work Builds and What It Hands On
M1 The Balance Ledger and Its Entries Ch 11-21
  1. Opening Balance, Inputs, Outputs, Closing Balance
  2. A Certified Receipt Credits the Balance
  3. A Certified Sale Debits the Balance
  4. Uncertified Material Moves Product Without Touching the Balance
  5. What a Positive Closing Balance Means Commercially
  6. Why a Negative Balance Is Not a Bookkeeping Slip
  7. Characteristic Sets, Not Just Tonnes
  8. One Sub-Ledger per Characteristic Category
  9. Posting Order Within a Single Day
  10. The Transaction Log Behind the Balance
  11. A Worked Balance Month, Entry by Entry
M2 The System Boundary and the Balancing Period Ch 22-31
  1. What Counts as One Mass Balance System
  2. Interlinked Storage and the Shared Tank Problem
  3. A Trader With No Tanks Still Keeps a Balance
  4. Two Sites, Two Balances, One Legal Entity
  5. The Balancing Period Is a Scheme Setting
  6. Why Period Length Changes Commercial Behaviour
  7. Carry-Over of a Surplus Into the Next Period
  8. The Point at Which the Balance Must Be Non-Negative
  9. Stopping the Clock: Period Close as an Operational Event
  10. Feedstock and Fuel Balances Kept Side by Side
M3 Units, Conversion and Yield Inside the Balance Ch 32-41
  1. Choosing the Unit the Balance Is Kept In
  2. Converting Feedstock Tonnes Into Product Tonnes
  3. Working Backwards From a Sale to the Feedstock Behind It
  4. Yield Is a Measured Figure, Not a Constant
  5. Energy Content Where the Claim Is Energy-Based
  6. Which Measured Quantity Enters the Ledger
  7. Rounding, Precision and the Drift It Creates
  8. Losses, Shrinkage and the Entry They Require
  9. Partly Processed Material Sitting Between Two Ledgers
  10. A Conversion Worked Through an Illustrative Plant Run
M4 Co-Products, Allocation and Blending Ch 42-51
  1. One Process, Several Saleable Outputs
  2. Allocating by Energy Content
  3. Allocating by Mass and When Schemes Require It
  4. Residues That Carry No Allocated Burden
  5. Which Co-Product May Be Sold With a Claim
  6. Blending Certified Fuel Into a Fossil Base
  7. Declaring a Blend Ratio the Customer Can Verify
  8. Blending Two Certified Batches With Different Characteristics
  9. Where the Greenhouse Gas Figure Comes From
  10. An Allocation Dispute Worked From Both Sides
M5 Stock Reconciliation and Physical Agreement Ch 52-61
  1. Two Records That Must Agree and Usually Do Not
  2. Counting Certified Stock You Cannot See Separately
  3. When Physical Stock Falls Below the Certified Balance
  4. When Physical Stock Exceeds the Certified Balance
  5. Measurement Tolerance Against Claim Tolerance
  6. Reconciling With a Terminal Operator's Records
  7. Open Items: Documents Awaited and Documents Owed
  8. The Reconciliation Break Register
  9. Reconciling a Book Held in Other People's Tanks
  10. An Illustrative Reconciliation From Break to Resolution
M6 Constructing the Sustainability Declaration Ch 62-73
  1. What a Sustainability Declaration Is and Is Not
  2. Why the Required Fields Belong to the Scheme
  3. Identifying the Consignment Unambiguously
  4. Stating the Quantity and the Unit It Is Measured In
  5. Declaring the Feedstock Type
  6. Declaring Country of Origin and What Origin Means Here
  7. Naming the Conversion Pathway
  8. Recording Which Chain of Custody Model Applied
  9. Carrying the Greenhouse Gas Value Onto the Document
  10. The Certificate Reference and Its Scope
  11. The Issuer's Attestation and Who May Sign
  12. Building the Template Once and Using It Every Time
M7 Issuing, Splitting and Aggregating Documents Ch 74-84
  1. When the Document Is Issued Relative to the Delivery
  2. One Declaration per Consignment
  3. Splitting a Consignment and the Documents That Follow
  4. Partial Lifting Against a Single Incoming Credit
  5. Aggregating Several Receipts Into One Outgoing Claim
  6. Linking Outgoing Documents to Incoming Ones
  7. Issuing Against Product You Have Not Yet Received
  8. Sequencing the Declaration Against the Invoice
  9. Entering a Transaction Into a Scheme Database
  10. Numbering, Versioning and Retention
  11. A Worked Issue Cycle on a Split Cargo
M8 Receiving and Checking an Incoming Claim Ch 85-94
  1. The Incoming Check Is a Commercial Control
  2. Checking Validity Before Checking Content
  3. Matching the Declared Quantity to the Delivered Quantity
  4. Testing Whether the Claim Is One You Can Use
  5. Grounds for Rejecting a Declaration
  6. Accepting Under Reservation
  7. Posting the Credit Only Once the Check Passes
  8. Checking a Document Issued by a Trader, Not a Producer
  9. What a Recipient Cannot Verify and Must Rely On
  10. An Incoming Document Checked Line by Line
M9 Correction, Cancellation and Restatement Ch 95-105
  1. Why Documents Need a Correction Process at All
  2. Correcting a Quantity Without Breaking the Chain
  3. Correcting an Entry That Changes Eligibility
  4. Cancelling a Declaration Outright
  5. Reissue, Supersession and Version Control
  6. Correcting a Ledger Entry in the Current Period
  7. Restating a Closed Balancing Period
  8. A Correction That Pushes a Past Period Negative
  9. Notifying Downstream Recipients and How Far It Travels
  10. Correction Deadlines and the Window That Closes
  11. A Correction Worked Through Both Ledgers
M10 Running the Function, Integration and Limits Ch 106-116
  1. Designing the Balance Function Around Transaction Volume
  2. Controls That Keep a Balance Trustworthy
  3. The Evidence File Behind One Consignment
  4. Group Balances Across Several Certified Entities
  5. Reporting the Position to Someone Who Must Decide
  6. A Worked Period End, Part One: Closing the Balance
  7. A Worked Period End, Part Two: Documents Issued and Corrected
  8. Where the Balance Stops Supporting the Claim Customers Hear
  9. What Mass Balance Accounting Cannot Do
  10. The Argument Over How Much Mass Balance Proves
  11. Where the Evidence Thread Continues

The brochure gives each of these 116 chapters a paragraph on what it covers and what you can do once you have worked through it.

This is course 7 of twenty

It stands alone, and it is also the entry point to the Biofuels and SAF Desk Academy pathway.

Enrol or enquire See the whole pathway