Explaining difference between Avoided Emissions accounting vs. forecasting

It would be nice to describe how/why forecasting of avoided emissions is distinct and complementary to avoided emissions accounting, especially because the ex ante development of these models leads to more robust (and harder-to-game) ex post evaluations of impact. For example, investors, startups, and auditors/assurers can and should agree in advance how they will evaluated avoided emissions, so that clear goal lines are establish and model updates. For example, updating (E)stimated values in forecasts to (A)ctual values for reporting.