How does “Factors, issuing and evidence” work on the Carbon Data / ISO Audit page?

Conversion factors are versioned data: one Government set per year, chosen by the period's start, never invented. The factors panel reads the latest workbook and proposes each factor with the row it cites, and a person applies it, because the risk is in the mapping — generation against transmission, gross against net calorific value — not in the arithmetic. Issue rebuilds the report on the server and freezes that dataset as a numbered version, withdrawable but never deleted; a later issue reports what moved and why, including a figure that changed because the ledger healed. A complete pack adds a read-only evidence link, revocable from Saved packs, so an assessor can open the documents behind the numbers. Where: Carbon Data / ISO Audit (/accounts/carbon-data).