To compare refrigeration-related emissions, first choose the same activity boundary: facility, trip or delivered product unit.

Measure electricity and fuel; record energy source, period, meter scope and share used for loading/conditioning. For refrigerant systems, separately retain gas type, charge, service, recovery and leakage documents.

Document the emission factor's source, geography and reporting period. Do not directly compare results with different boundaries or factors; flag items that were not measured.

When assessing eutectic plates, include measured energy for conditioning and the number of uses. The IIR note can help frame system boundaries; it does not replace site data.