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GB/T 45482-2025General principle for confirmation accounting of comprehensive energy consumption in enterprises (English PDF)

企业综合能耗确权核算通则

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Issued by

SAMR; SAC

Level / Type

National · Recommended

Issue date

April 25, 2025

Implementation date

November 1, 2025

Scope

GB/T 45482-2025 is the English-translated version of 企业综合能耗确权核算通则.

GB/T 45482-2025 is the Chinese national standard covering establishing how much energy an enterprise has actually freed up so that the saving can be traded as a right — the accounting boundary drawn around the legal person or independently accounting unit, the content covering consumption, the capacity retired or cut and the saving from a retrofit project, the procedure and the calculation method, the metering and audit evidence the figures rest on, and the report that carries them. First edition, in force from 1 November 2025. Issued on 25 April 2025, it has been in force since 1 November 2025.

Document preview — GB/T 45482-2025

National Standard of the People's Republic of China

ICS: 27.010
Classification: F 01

Issued by: State Administration for Market Regulation; Standardization Administration of the PRC

Preface... III 1 Scope1
2 Normative references1
3 Terms and Definitions1
4 Accounting boundaries and contents1
4.1 Calculation Boundary1
4.2 Accounting Content2
5 Accounting procedures, methods and basis2
5.1 Accounting Procedure2
5.2 Calculation Method3
5.3 Calculation Basis3
6 Compilation of accounting reports3
6.1 Report Type3
6.2 Main contents of the report3
References5

Foreword

This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for standardization work Part 1: Structure and drafting rules for standardization documents" Drafting is required.

Please note that some of the contents of this document may involve patents. The issuing organization of this document does not assume the responsibility for identifying patents.

This document was proposed and coordinated by the National Technical Committee for Standardization of Energy Fundamentals and Management (SAC/TC 20).

This document was drafted by: China National Institute of Standardization, State Grid Zhejiang Integrated Energy Services Co., Ltd., China Quality Certification Center Co., Ltd., Yunnan Power Grid Co., Ltd., State Grid Integrated Energy Services Group Co., Ltd., State Energy Group Ningxia Coal Industry Co., Ltd., Inner Mongolia Yi Li Industrial Group Co., Ltd., Kunming University of Science and Technology, Beijing University of Civil Engineering and Architecture, Beijing University of Science and Technology, and Yunnan Institute of Standardization.

The main drafters of this document are: Chen Haihong, Xie Baojiang, Sun Li, Zhang Sinan, Xia Yujuan, Shen Xin, Li Na, Zhang Wei, Xia Hongwei, Liu Chang, Dong Xiaoling, Chen Yanru, Luo Zhao, Zhang Hong, Miao Qian, Pan Chongchao, Zhu Xuncheng, Zheng Yu, He Yuan, Wang Naying, Si Chao.

General Rules for Enterprise Comprehensive Energy Consumption Confirmation and Accounting

1 Scope

This document specifies the boundaries and contents, accounting procedures, accounting methods and basis, and accounting reports of comprehensive energy consumption rights confirmation and accounting of enterprises. prepared by.

This document is applicable to enterprises that conduct comprehensive energy consumption, eliminate obsolete production capacity and/or reduce excess production capacity to free up energy and implement energy-saving reforms.

The accounting of energy saving of construction projects.

2 Normative references

GB/T 2589

GB/T 6422

GB/T 13234

GB/T 17166

GB 17167

GB/T 28749

GB/T 28750

GB/T 28751

GB/T 32045

3 Terms and definitions

The terms and definitions defined in GB/T 2589 and GB/T 13234 and the following apply to this document.

3.1 confirmation

confirmation accounting of comprehensive energy consumption in enterprises In accordance with the provisions of energy-saving laws, regulations and policies, the comprehensive energy consumption of enterprises for paid use and trading of energy rights during the accounting period shall be calculated.

3.2 accounting period

Calculate the time period.

4 Accounting boundaries and contents

4.1 Calculation Boundary

4.1.1 Calculate the comprehensive energy consumption, elimination of obsolete production capacity and/or reduction of excess production capacity by an enterprise legal person or an independent accounting unit deemed to be a legal person energy consumption and the amount of energy saved through energy-saving renovation projects.

4.1.2 The boundaries of the enterprise comprehensive energy consumption accounting, the elimination of obsolete production capacity and/or the reduction of excess production capacity shall be based on the following The following principles and requirements are determined.

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 15 pages — is available in the English PDF.

Referenced standards

Normative references

GB/T 13234 · GB/T 17166

Cited by

Editions of GB/T 45482

Edition	Title	Revision	Status
GB/T 45482-2025	General principle for confirmation accounting of comprehensive energy consumption in enterprises	current edition	Current

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