The principle of a carbon account with annual quotas does not make it possible to bear all the carbon content of an investment in the same year: it must be spread over the life of this purchase. It is proposed that the carbon agency uses a standardized method of calculating spreading based on the annual reduction rate of allowances: if the capacity is reduced by 6% each year, it is normal to reduce the annual load by 6% as well. . Test the attached sheet.
You will notice that since the objective is to reduce until reaching the level of carbon neutrality in 2050, the spread is reduced by 6% each year until 2050 and then constant thereafter. This is an important difference for housing charges. The value 6% can be modified here.

It is not forbidden to invest while minimizing spreading, for example because you have surplus quotas, or because you prefer to buy surpluses from the regional authority. Note that this makes the carbon point rarer and increases it faster ... interesting to deter!