Two readings. Two source files.
The forest buffer account series records 8,967,106 retired against 36,228,767 contributed through 9 December 2025. That is 24.75%, rounded to 24.8% at one decimal place. The issuance workbook records 8,943,902 retired against 36,916,018 contributed as at its 26 August 2026 update label: 24.23%.
The files have different populations and dates. Their totals are not interchangeable, and neither reading is a forecast of exhaustion or a test of reserve adequacy.
| Source | Retired / contributed | Share | Source period |
|---|---|---|---|
| Forest buffer account series | 8,967,106 / 36,228,767 | 24.75% | Through 9 Dec 2025 |
| ARB issuance workbook | 8,943,902 / 36,916,018 | 24.23% | Updated 26 Aug 2026 |
The within-file discrepancy
Contributions less retirements imply a remaining balance of 27,261,661. The account file states 27,254,352. The difference is 7,309 units, traced in the retained analysis to three running-balance breaks on 23 December 2024, 8 April 2025 and 22 April 2025.
The discrepancy is a reconciliation finding. It is not an additional recorded carbon loss and does not establish its economic effect.
The between-file difference
The contributions differ by 687,251 units and retirements by 23,204 units. A reader needs both file definitions and dates before interpreting that difference. Treating the workbook as a later version of the same account would conceal the population question.
Why a decision-maker should care
A reconciled record makes it possible to ask a precise question instead of circulating a headline percentage. The reader can inspect a source’s own arithmetic, distinguish it from a different reporting population and decide what needs explaining.
This is the work Kyroq is building on: a source statement, a declared calculation, a visible discrepancy and an explicit limit on what follows.
Sources and retained observations
California Air Resources Board, forest buffer account balance series, November 2025 release, 286 rows through 9 December 2025. Retrieved 28 August 2026, as recorded in the retained edition-zero source note. Retained source identifier: d4edec4b. This is a historical source observation, not a claim to have fetched the current file today.
California Air Resources Board, ARB offset credit issuance workbook, update label 26 August 2026. The correction record binds the retained bytes to retrieval at 31 August 2026, 17:12:39 UTC. A file’s update label is not the first-public date of each incident.
CARB issuance workbook ↗
Kyroq correction record and source observations ↗
Earlier buffer account analysis ↗