N2O emissions should be recalculated for all years whenever emission calculation methods are changed (e.g., if the inventory compiler changes from the use of default values to actual values determined at the plant level). If plant-specific data are not available for all years in the time series, it will be necessary to consider how current plant measurements can be used to recalculate emissions for previous years. It may be possible to apply current plant-specific emission factors to production data from previous years, provided that plant operations have not changed substantially. Such a recalculation is required to ensure that any changes in emissions trends are real and not an artefact of changes in procedure. It is good practice to recalculate the time series according to the guidance provided in Volume 1, Chapter 5.
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