To reduce environmental harm, clients must first evaluate its sources of environmental impact. The task of reducing that impact begins with a GHG emissions inventory, which sets the stage for determining and implementing actions to reduce emissions. Through this process, a baseline of GHG inventories will be established and recommendations will be made for filling the emission gaps. Methodologies or categories that are inconsistent with past year methodologies will be reconciled in order to provide accurate year-over-year comparisons, which may include updating the prior inventory and/or describing methodological differences and their potential impacts.