Code of Federal Regulations Title 40. Protection of Environment § 40.98.302 GHGs to report

You must report total SF₆ and PFC emissions from your facility (including emissions from fugitive equipment leaks, installation, servicing, equipment decommissioning and disposal, and from storage cylinders) resulting from the transmission and distribution servicing inventory and equipment listed in § 98.300(a). For acquisitions of equipment containing or insulated with SF₆ or PFCs, you must report emissions from the equipment after the title to the equipment is transferred to the electric power transmission or distribution entity.