The certification performance issued through an external business is sold to companies subject to the emission trading system allocation, and the company subject to the allocation can secure the quota by converting the purchased external business certification performance into offset credits. In this methodology, when fossil fuels that used existing oil boilers (by oil type) were replaced with boilers using propane gas with a relatively low carbon content, the amount of carbon dioxide emission reduction by oil type was recognized. As an initial analysis to make up for the insufficient quota of large corporations, the amount of carbon reduction emissions and emission rights trading was calculated.