The embodied emissions of any materials consumed during operation (e.g., mineral, chemical, or biomass feedstocks) can be estimated based on a cradle-to-grave lifecycle assessment (LCA) of the material input. The embodied emissions of non-consumed project equipment and infrastructure must also be considered, amortized over the expected lifetime of operation. There are not yet consistent best practices around whether or how to account for the embodied emissions of equipment or infrastructure that is used but not owned by the project. Transparency around boundary assumptions, data sources, and uncertainties is critical for LCA consistency and comparability.