A complete record of all measured parameters used in the GHG emissions calculations is required (e.g., carbonate raw materials consumed, etc.). If the monitoring and quality assurance procedures in § 98.144 cannot be followed and data is missing, you must use the most appropriate of the missing data procedures in paragraphs (a) and (b) of this section. You must document and keep records of the procedures used for all such missing value estimates.
40 C.F.R. §98.145