The Absorption Ledger: deposited record for "Who absorbs the shortfall? Performance conditions and cost recovery in North American carbon capture subsidies

The complete evidentiary record behind a study of nine public support instruments for carbon capture in the United States and Canada, 2005 to 2026. It includes the instrument table; a census of twenty-eight capture projects; a provenance table of 131 entries giving the document, identifier, access date and clause relied upon for every fact, each with a basis code; a register of twenty-four scoped negatives recording what was searched, over what universe, and what document would overturn the finding; the money tables; comparator tables covering geothermal support and three jurisdictions that condition public money on delivered outcome; and a disclosure table recording what delivered tonnage each project publishes. The outcome coding materials are deposited in full, comprising the frozen instructions, the evidence pack issued to coders, the worked example, the blank sheet, both coders' completed returns and the calculator that produces the reliability figures. A fact-to-record audit traces every figure and quotation in the associated article to the row it came from. Deposited so that any claim in the article can be reproduced or contested.