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Good question. I suspect the answer is that it does not matter where it is accounted for, either stage 1 or stage 3, just as long as it is accounted for just once at some point.

Of course, this again leaves a major problem in that it allows the stage 1 people to say it should be accounted for at stage 3 and vice a versa.

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They don't currently pay for scope 3 emissions. No company or gov't does that I'm aware of. Thus, to get ahead of the game, buy your own personal offsets till the world catches up in ethics. It's the only option right now, if you're a heavy carbon user.

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