Energy & Sustainability calculator

Scope 2 Dual Inventory Calculator

Compare location-based and market-based inventories for the same purchased electricity.

What this calculator does

  • Compare location-based and market-based inventories for the same purchased electricity.

Formula used

  • Location-based inventory = purchased kWh × location factor
  • Remaining kWh = purchased kWh − eligible contractual kWh
  • Market-based inventory = contractual kWh × contractual factor + remaining kWh × remaining-electricity factor
  • Method difference = location-based inventory − market-based inventory

Inputs explained

  • Purchased Electricity: Use all purchased electricity in the same inventory boundary and reporting period.
  • Location-Based Factor: Use the appropriate grid factor for the inventory year and location.
  • Eligible Contractual Electricity: Use nonduplicated electricity supported by qualifying contractual instruments.
  • Contractual Electricity Factor: Use the documented eligible supplier or instrument factor for that contractual portion.
  • Remaining Electricity Factor: Enter eligible residual-mix or fallback intensity for the remaining purchased electricity.

How to use the result

  • Best suited to scope 2 dual inventory review, lower and higher eligible contractual electricity.
  • This covers purchased electricity only. It neither verifies contractual eligibility nor measures avoided grid emissions or project additionality.

Current U.S. benchmarks

  • Industrial electricity averages 9.77 cents per kWh across the U.S. (EIA, Jul 2026), up 4.7% from a year earlier. Energy-intensive steps carry this directly into unit cost.

Common questions

  • Can contractual kWh be excluded from the location-based total? No. The location-based inventory covers all purchased kWh; the contract split changes only the market-based calculation.
  • Which factor applies to electricity outside the entered contract? Use the applicable residual mix or permitted fallback and disclose its basis; the calculator does not construct one.
  • Does location minus market inventory equal avoided grid emissions? No. It is an accounting-method difference for the same electricity, not a counterfactual project reduction.
  • Does entering a contract factor prove the instrument qualifies? No. Verify uniqueness, retirement, timing, market matching and the factor evidence separately.

Last reviewed 2026-10-13.