Tracking the flow of equipment, components, and materials that pass through an R2 Recycler’s facility is one of the fundamental pillars of the R2 Standard. Auditors will be looking for an effective sampling of records, such as Bills of Lading (BOLs) or other equivalent, commercially accepted documentation that demonstrates conformance to the R2 Standard. Among the records used to corroborate your documented flow of Focus Materials (FMs) down the recycling chain could be BOL’s signed by the receiving facility, settlement reports, invoices, and receipts of payment.