Processing will continue to be excluded. The term 'farm-gate' is used specifically align with the terminology in Purchased Goods and Services (i.e., Cradle-to-gate).

For Scope 1 and 2, the location of your processing operations is irrelevant. What matters are the types of emissions relevant to your operations, such as emissions from land use change (LUC), fertiliser use, tillage, crop residues, etc. The emissions from processing would be classified as non-FLAG.