40 CFR 98.452 - GHGs to report.
(a) You must report SF6 and PFC emissions at the facility level. Annual emissions from the facility must include SF6 and PFC emissions from equipment that is installed at an off-site electric power transmission or distribution location whenever emissions from installation activities (e.g., filling) occur before the title to the equipment is transferred to the electric power transmission or distribution entity.
(b) You must report CO2, N2O and CH4 emissions from each stationary combustion unit. You must calculate and report these emissions under subpart C of this part (General Stationary Fuel Combustion Sources) by following the requirements of subpart C of this part.