We are working on a manufacturing plant in Mexico that began operations in 2011. Our performance period has began in May 2013 and will end in December 2013 (therefore we will have 3 years of energy information at the end).
The plant has changed process lines and products along these past years so we are performing a normalization.

To follow Case 2 Option 2B, do we need to have three years of data previous to the performance period to create a baseline?, or

Should we normalize a baseline considering the first year of data (2011), or two years of data (2011, 2012) to normalize the "baseline" and then compare that data with the performance period energy consumption?

We will appreciate any help.