Accounting for Purchased Artificial Intelligence Inference in Corporate Greenhouse Gas Inventories: A Token-Based Method

arXiv:2606.10660v2 Announce Type: replace-cross Abstract: Purchased artificial intelligence (AI) inference belongs in Scope 3 Category 1 of a corporate greenhouse gas inventory, yet practice omits it or applies a spend-based factor that gives 1.7 to 12.3 times the physical estimate and cannot tell one model or region from another. This paper sets out a token-based method and open dataset: a cradle-to-gate boundary, four tiers of activity data, an effective-token basis, a four-term factor (serving electricity, embodied hardware, data-centre construction, disclosed final training runs) and a rul

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