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- Understanding the CBAM Reporting Template
What is the "bubble approach" mentioned in the template?
Combining related processes for simpler reporting
The "bubble approach" allows you to group closely related production processes together in your report.
For example, if you produce ammonia and then use all of that ammonia to make nitric acid in the same facility, you could report them together as one process.
This can simplify your reporting, but it's only allowed if all of the precursor (in this case, ammonia) is used in the final product.