This inventory management plan is an internal EPA Victoria document that outlines the specific steps EPA undertakes as part of our annual greenhouse gas (GHG) inventory. It reflects the steps we took to develop our 2012-13 GHG inventory and is intended to serve as a guide for future inventories. EPA has made this document public to ensure that the technical underpinnings of our 2012-13 GHG inventory are transparent, but we do not intend for it to serve as a manual for other organisations. EPA will update this data to reflect any changes in our inventory boundaries, data management or methodology.