The Guidance provides guidance to assist the facility manager in understanding the requirements of PRTR reporting, the types of information likely to be needed to estimate the data, and where such information can be found. Part B provides step-by-step guidance for the technical staff involved in identifying releases and transfers and estimating the PRTR data. Part C provides an overview of the methods available to facilities to estimate their releases to air, water, and land. For each method, the document indicates the circumstances for which it might be most suitable and provides some basic guidance and illustrations of its use.