+[Compliance reports](https://ww2.arb.ca.gov/our-work/programs/cap-and-trade-program/cap-and-trade-program-data) detail how regulated entities comply with their cap-and-trade obligations, including through use of offset credits. We use the compliance reports to associate regulated entities (i.e. users) with offset project IDs and facility IDs. These reports are published at the end of each full compliance period (e.g. 2013-2014, 2015-2017, 2018-2020, 2021-2023), and annually within each compliance period (e.g. 2024).
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