For a facility that buys REC, should it reduce the value of electricity consumed by the value of the total RECs?

For FEM 2023 (FEM 4.0), the facility should only report the EAC/REC values under the corresponding question and should not deduct any quantity from Purchased electricity.

Please refer to section 5 of the Energy Guidance for more information: https://howtohigg.org/higg-fem/energy-use-ghg-2023/.