Recommendation 25
Energy balances should contain in the column headings for each energy source the average conversion factor (appropriate for expressing the original units in (or underlying) that column in terms of the common accounting unit as shown in the balance). Such average factors should be complemented in foot-notes, or accompanying text; with clear descriptions of the routes and stages followed in any conversions that are not adequately defined by the average factors.
Ref: ยง268
Evaluate this recommendation and formulate proposal to confirm, amend or withdraw it: