French to English Science Energy / Power Generation carbon auditing

The context is the same as my previous question.

I was wondering about the use of accounting terminology for carbon audits. I have seen this translated as 'item' but it just doesn't seem right to my ears. Basically, the sources of carbon emissions are divided up into 'postes'.

Elsewhere in the text the term 'amortissement' also appears which again has an accounting flavour to it. Does anyone know whether this sort of language is used in English when discussing carbon audits?

Thanks for your help.