Items	Factors	Accounting Formula
Firm Infrastructure	Low Carbon Management Policies and Regulations Formulation
Firm Infrastructure	Carbon Accounting System Construction
Human Resource Management	Employee Training
Human Resource Management	Carbon Related Full-Time Staff Salary
Technology	Research & Development of Low Carbon Technology	Expensed Cost:
Technology	Research & Development of Low Carbon Technology	Capitalization Cost:
Procurement	Clean Energy
	Low Carbon Material
	Energy-Efficient Equipment
	Low Carbon Technology
	Green Supply Chain Transportation Service
	Carbon Assurance Service