Assess learners' ability to apply GHG inventory methods to a small enterprise: define organizational and operational boundaries; identify Scope 1 (direct fuel combustion, company vehicles, refrigerants), Scope 2 (purchased electricity/steam), and Scope 3 (purchased goods, business travel, waste, upstream/downstream transport) sources; calculate emissions from provided activity data using appropriate emission factors and GHG Protocol/ISO 14064 guidance; justify allocation choices and address data gaps and uncertainty in reporting.