Formula
Target level = Baseline × (1 − Target %). Remaining gap = max(0, Current − Target level). Internal value of gap = Remaining gap × Internal carbon price.
What the result means
The main result is the remaining physical reduction needed to reach the target. The internal value helps compare the gap with abatement options but is not automatically a budget or realized saving.
A linear annual pathway is a planning simplification. Technology availability, asset cycles, growth, and the target framework may require a different emissions pathway.