This document provides requirements and guidelines for the application of the book and claim chain of custody model. It is applicable to any flow of materials or products or processes within a system, including how to attribute specified characteristics to flows of such processes.

This document provides requirements and guidelines for the following matters, amongst others:

• general requirements for the book and claim chain of custody model;
• differentiations from mass balance;
• system boundaries including geography and time;
• attribution of material flows in and out;
• conversion factors;
• transparency, communication and claims.