> **Calculation Tools for Estimating**
>
> **Greenhouse Gas Emissions**
>
> **from Pulp and Paper Mills**
>
> Stakeholder Review Draft
>
> April 19, 2002

Prepared for

Paper Manufacturers Association of South Africa

Japan Paper Association

Forest Products Association of Canada

Confederation of European Paper Industries

Chilean Forest and Industry Association

Australian Paper Industry Council

American Forest and Paper Association

and the other members of the

International Forum of Forest and Paper Associations

by

NCASI, Research Triangle Park, NC, USA

**CALCULATION TOOLS FOR ESTIMATING GREENHOUSE GAS EMISSIONS**

**FROM PULP AND PAPER MILLS**

**EXECUTIVE SUMMARY**

In early 2001, a group of pulp and paper industry associations from
around the globe (the International Forum of Forest and Paper
Associations) decided to jointly support a project to develop
international guidance for estimating greenhouse gas (GHG) emissions
from pulp and paper mills. As a first step, the group retained the
National Council for Air and Stream Improvement (NCASI) to review
existing greenhouse gas inventory protocols and to develop calculation
tools to assist companies in preparing GHG inventories. The results of
the review and the calculation tools are contained in this report. It is
intended that these industry-specific tools be used in conjunction with
an accepted GHG accounting protocol such as the "Greenhouse Gas
Protocol" issued by the World Resources Institute/World Business Council
for Sustainable Development (WRI/WBCSD) or other accepted protocols for
corporate GHG inventories.

The tools recommended in this guidance reflect many of the features of
well-known and widely accepted protocols. In addition, they anticipate a
number of questions that pulp and paper mills must address when
preparing facility-level or company-level inventories. A special effort
has been made to ensure that the tools are consistent with protocols
issued by the Intergovernmental Panel on Climate Change (IPCC) and the
WRI/WBCSD. In the few places where they are not aligned with the IPCC or
WRI/WBCSD protocols, the differences are noted.

These tools estimate CO~2~ emissions from fossil fuel combustion based
on the carbon content of the fuel and the amounts burned. Carbon dioxide
emissions from biomass combustion are not counted as greenhouse gas
emissions, a convention common to most of the protocols examined in this
review. Methane and nitrous oxide emissions from combustion processes,
both fossil fuel and biomass, are estimated using emission factors.
Methods are presented for estimating the fossil-CO~2~, methane and
nitrous oxide emissions, from lime kilns and calciners. Greenhouse gas
emissions from mill landfills and wastewater treatment plants are
estimated using methods suggested by IPCC, as are emissions from
vehicles and other fossil-fuel fired equipment. In all cases, however,
companies may use site-specific information where it yields more
accurate estimates of GHG emissions than the tools outlined in this
report.

Using these tools, indirect emissions related to transfers of
electricity or steam are included in the inventory results but tracked
separately from direct emissions. The efficiency method is recommended
for allocating emissions from combined heat and power (CHP) plants.

The calculation tools envision that companies will often construct
inventory boundaries that include emissions from (a) all on-site "core"
pulp and paper making operations, regardless of the ownership of the
emission source, and (b) other company-owned sources included in widely
accepted GHG inventory protocols (e.g. company-owned truck fleets). It
is understood, however, that companies will select inventory boundaries
suited to the objectives of the inventory.

To aid in interpreting the results of the inventory, these tools
recommend that the inventory results include a list of the operations
contained within the boundaries of the inventory and a list of emission
factors used to estimate emissions. The format suggested for presenting
the results of the inventory allows a company to separate the emissions
that are "owned" by the company (direct emissions) from those that are
not (indirect emissions). The company is free to select the method for
determining the ownership of emissions, but the method must be explained
in the inventory results. The user is directed to the WRI/WBCSD GHG
Protocol for guidance on how to determine ownership of emissions from
partly-owned or partly--controlled sources.

An Excel workbook is available to assist in performing the calculations
illustrated in this report.

**CONTENTS**

Page

1.0 INTRODUCTION 1

2.0 FOREST PRODUCTS INDUSTRY GREENHOUSE GAS EMISSIONS IN PERSPECTIVE 2

3.0 RELATIONSHIP OF THESE CALCULATION TOOLS TO OTHER GREENHOUSE GAS
PROTOCOLS 3

4.0 OVERVIEW OF THE CALCULATION TOOLS 4

4.1 The Purpose of the Calculation Tools 4

4.2 Steps Involved in Applying the Calculation Tools 4

4.3 Data Quality 7

4.4 Units 7

5.0 IDENTIFYING CORE PULP AND PAPER OPERATIONS TO BE INCLUDED WITHIN THE
OPERATIONAL BOUNDARIES OF THE INVENTORY 9

6.0 DETERMINING THE ORGANIZATIONAL BOUNDARIES OF THE INVENTORY AND THE
OWNERSHIP OF EMISSIONS 11

7.0 MATERIALITY AND INSIGNIFICANT EMISSIONS 12

8.0 GREENHOUSE GAS EMISSIONS FROM STATIONARY FOSSIL FUEL COMBUSTION 14

8.1 Carbon Dioxide 14

8.2 Methane and Nitrous Oxide 15

9.0 GREENHOUSE GAS EMISSIONS FROM KRAFT MILL LIME KILNS AND CALCINERS 20

10.0 CARBON DIOXIDE EMISSIONS FROM MAKE-UP CHEMICALS 22

11.0 GREENHOUSE GAS EMISSIONS FROM STATIONARY COMBUSTION OF BIOMASS
FUELS 23

11.1 Carbon Dioxide Emissions from Burning Biomass Fuels 23

11.2 Methane and Nitrous Oxide Emissions from Burning Biomass Fuels 25

12.0 EMISSIONS AND EMISSION CREDITS FROM IMPORTS AND EXPORTS OF
ELECTRICITY AND STEAM 27

12.1 Emission Factors for Purchased Power and Steam 28

12.2 Netting Imports and Exports 29

12.3 Electricity Imports 29

12.4 Electricity Exports 30

12.5 Steam Imports 32

12.6 Steam Exports 32

12.7 Allocating Emissions from Combined Heat and Power (CHP) Systems 32

13.0 GREENHOUSE GAS EMISSIONS FROM VEHICLES AND MISCELLANEOUS FOSSIL
FUEL-FIRED EQUIPMENT 37

13.1 Greenhouse Gases from On-Road Vehicles 37

13.2 Greenhouse Gases from Off-Road Vehicles and Equipment 37

14.0 GREENHOUSE GAS EMISSIONS FROM MILL WASTE IN LANDFILLS 40

14.1 Using Data from Landfill Gas Collection Systems 41

14.2 Estimating Landfill Methane Emissions at Mill Landfills without Gas
Collection Data 42

15.0 GREENHOUSE GAS EMISSIONS FROM ANAEROBIC TREATMENT OF WASTEWATER OR
SLUDGE 45

15.1 Anaerobic Treatment Operations where Off-Gases are Captured 45

15.2 Anaerobic Treatment Operations where Off-Gases are Released to the
Atmosphere 45

16.0 PRESENTING THE RESULTS OF THE INVENTORY 47

REFERENCES 57

ANNEXES

A GREENHOUSE GAS EMISSIONS FROM STATIONARY FOSSIL FUEL COMBUSTION --
OVERVIEW OF METHODS IN EXISTING PROTOCOLS A1

B GREENHOUSE GAS EMISSIONS FROM KRAFT MILL LIME KILNS AND CALCINERS B1

C CH~4~ AND N~2~O EMISSIONS FROM BIOMASS COMBUSTION -- OVERVIEW OF
METHODS IN EXISTING PROTOCOLS C1

D GREENHOUSE GAS EMISSIONS ATTRIBUTABLE TO IMPORTS AND EXPORTS OF POWER
AND STEAM -- OVERVIEW OF METHODS IN EXISTING PROTOCOLS D1

E ALLOCATING GREENHOUSE GAS EMISSIONS FROM COMBINED HEAT AND POWER (CHP)
SYSTEMS -- RECOMMENDED GUIDANCE AND REVIEW OF METHODS E1

F GREENHOUSE GASES FROM VEHICULAR TRAFFIC AND MACHINERY -- OVERVIEW OF
METHODS IN EXISTING PROTOCOLS F1

G GREENHOUSE GASES FROM WASTE MANAGEMENT AT PULP AND PAPER MILLS --
RECOMMENDED APPROACH AND REVIEW OF EXISTING METHODS G1

H ALLOCATING GREENHOUSE GAS EMISSIONS FROM PARTLY OWNED OR PARTLY
CONTROLLED SOURCES -- OVERVIEW OF METHODS IN EXISTING PROTOCOLS H1

I REFERENCES FOR ANNEXES A THROUGH H I1

**TABLES**

Table 1. Emission Factor Ranges Useful in Identifying Significant and
Insignificant Sources of GHGs 13

Table 2. IPCC Default CO~2~ Emission Factors for Fossil Fuels 15

Table 3. IPCC Tier 2 Uncontrolled CH~4~ and N~2~O Emission Factors for
Industrial Boilers 17

Table 4. Emission Factors for Kraft Mill Lime Kilns and Calciners 21

Table 5 Emission Factors for Calcium- and Sodium-Carbonate Make-up in
the Pulp Mill 23

Table 6. Emission Factors for CH~4~ and N~2~O from Biomass Combustion 26

Table 7. Default Fuel Economy and Emission Factors for Different Types
of Mobile Sources and Activity Data 38

Table 8. Fuel Consumption-Based Emission Factors for Non-Road Mobile
Sources and Machinery 39

Table 9. Recommended Default Values for k and L~0~ for Estimating Mill
Landfill Methane Emissions 43

Table 10. Table to Report the Operational Boundaries of the Inventory 48

Table 11. Table to Report GHG Inventory Results -- Direct Emissions 49

Table 12. Table to Report GHG Inventory Results -- Indirect Emissions 50

Table 13. Table to Report Emission Factors Used to Prepare the Inventory
51

Table 14. Example Inventory Results - Operational Boundaries of the
Inventory 52

Table 15. Example Inventory Results - Direct Emissions 54

Table 16. Example Inventory Results - Indirect Emissions 55

Table 17. Example Inventory Results - Emission Factors Used to Prepare
the Inventory 56

**FIGURES**

Figure 1. Schematic for Example Inventory Results 53

**CALCULATION TOOLS FOR ESTIMATING GREENHOUSE GAS EMISSIONS FROM PULP
AND PAPER MILLS**

**1.0 INTRODUCTION**

Responding to the need for improved methods for estimating greenhouse
gas (GHG) emissions from pulp and paper mills, in 2001, the
International Forum of Forest and Paper Associations (IFFPA) agreed to
develop international guidance to -

-   enable harmonized collection of credible, transparent and comparable
    data worldwide,

-   address the forest product industry's unique attributes, and

-   establish a framework that would assist in implementing a variety of
    programs that might make use of carbon inventory data.

A subset of IFFPA, the IFFPA Climate Change Working Group, met in May
2001 to discuss the approach, scope, and schedule for developing the
guidance, and subsequently retained the research institute NCASI
(National Council for Air and Stream Improvement) to review existing GHG
protocols and assist the industry in developing calculation tools for
estimating GHG emissions.

The results of that effort are contained in this report. The calculation
tools are described in the body of the report. The Annexes to this
report summarize relevant features of the calculation methods used in a
number of existing GHG protocols and provide additional detail on
estimation methods. The Annexes contain much of the country-specific
data and factors published by national authorities. The information in
the Annexes was current as of the end of 2001.

This material encompasses only manufacturing-related emissions from pulp
and paper production. Issues related to carbon sinks or forest
sequestration are not addressed. IPCC has developed methods that
countries are using to characterize sequestration (IPCC 1997a, b, c,
IPCC 2000b) and a great deal of work is underway to improve the
understanding of sequestration and its measurement. Some of these
studies are summarized by Skog, 1998; Apps, 1999; Matthews, 1996; and
Birdsey, 1996.

These calculation tools will assist companies in preparing GHG emission
inventories for a number of purposes including internal company
benchmarking, public reporting, product profiles, and carbon trading.
The rules governing the development of a GHG inventory, however, can
vary substantially from one program to another, so the user of these
tools should always be familiar with the requirements imposed by the
intended use of the inventory results.

These industry-specific tools should be used in conjunction with an
accepted GHG accounting protocol such as the "Greenhouse Gas Protocol"
issued by the World Resources Institute/World Business Council for
Sustainable Development (WRI/WBCSD) or other accepted protocols for
corporate GHG inventories. These protocols provide valuable guidance on
issues ranging from defining the objectives for a GHG inventory to
options for verifying the results -- issues beyond the scope of these
industry-specific calculation tools.

**2.0 FOREST PRODUCTS INDUSTRY GREENHOUSE GAS EMISSIONS IN PERSPECTIVE**

The forest products industry has an important and complex role in the
global carbon cycle. Forests supply the industry's primary raw material.
The sustainable management of these forests sequesters massive amounts
of carbon and provides needed products that contribute to significant
carbon pools during their use and after being discarded. In addition,
forests provide multiple environmental, social and economic benefits.

Efforts to expand the amount of forested land are increasing carbon
storage in most of the developed world and new plantations are being
established in many areas of the developing world. Research is ongoing
to identify forest management practices capable of optimizing carbon
storage in existing forests while maintaining or enhancing forest
productivity and protecting the environment.

Carbon is also stored when forests are managed to produce needed
products because many of these products store carbon for extended
periods of time as they are used and after disposal. Recycling is an
important part of the carbon cycle since it can help extend the time
during which carbon is stored in products. It has been estimated that,
on a global basis, the amount of carbon stored in forest products is
increasing by 139 million metric tons of carbon per year (Winjum 1998).

The forest products industry relies heavily on carbon-neutral biomass
fuels that reduce atmospheric levels of greenhouse gases by displacing
fossil fuels. In a number of countries, more than one-half of the
industry's energy requirements are met using biomass fuels. Forest
products that cannot be economically recycled provide another source of
biomass fuels.

The pulp and paper industry is one of the global leaders in the use of
combined heat and power (CHP) systems, also called cogeneration systems.
CHP systems produce electrical power and thermal energy from the same
fuel, yielding twice as much or more usable energy from the fuel than
normal methods for generating power and steam. This reduces GHG
emissions by reducing the demand for fossil fuels. The pulp and paper
industries in some countries derive more than one-half of their energy
from CHP systems.

The industry's interactions with the global carbon cycle are extensive
and complex. It is important, therefore, that the industry's GHG
emissions not be viewed in isolation. It is only within the context of
the overall forest products carbon cycle that the significance of the
industry's emissions can be properly evaluated.

**3.0 RELATIONSHIP OF THESE CALCULATION TOOLS TO OTHER GREENHOUSE GAS
PROTOCOLS**

There are many protocols for estimating and reporting GHG emissions.
Most of the existing protocols are based on a common set of general
principles with differences primarily attributable to the differing
purposes of the protocols (e.g. national inventories, corporate
inventories, project accounting, etc.). The general principles for GHG
inventory development are important and should be addressed in preparing
any inventory of GHG emissions. This report, however, devotes relatively
little attention to such issues because these principles are generic and
information is available in a variety of other places.

Some especially helpful sources of general information on inventory
preparation are

-   the Intergovernmental Panel on Climate Change (IPCC) (IPCC 1997a,
    1997b, 1997c, 2000a),

-   the World Resources Institute/World Business Council for Sustainable
    Development (WRI/WBCSD) (WRI 2001a), and

-   the PEW Center on Global Climate Change (Loreti 2000, 2001).

The WRI/WBCSD and PEW Center documents are especially relevant for
companies using these calculation tools because they focus on
company-level reporting. Instructions on how to obtain these documents
are included in the literature citations. The WRI/WBCSD and PEW Center
documents provide helpful guidance on the following generic, but
important, issues:

-   GHG accounting and reporting principles (e.g. organizational and
    operational boundary determination, relevance, completeness,
    consistency, transparency, and accuracy,

-   defining corporate objectives for inventories (e.g. public
    reporting, voluntary initiatives, carbon trading),

-   establishing baselines and accounting for reductions,

-   managing inventory quality, and

-   verification.

The pulp and paper industry calculation tools in this report are
intended to assist companies in developing data that can be used to
fulfill the requirements of a number of protocols, including those
derived from IPCC guidelines and best practices and the WRI/WBCSD GHG
Protocol.

Given the widespread recognition of the WRI/WBCSD GHG Protocol, it is
important to delineate the areas where these calculation tools may yield
information that is not completely adequate for reporting under the
WRI/WBCSD GHG Protocol. These areas are listed below.

-   The GHG Protocol suggests that companies report emissions of
    hydroflurocarbons (HFCs) from air conditioning and refrigeration.
    HFC emissions are not addressed in these pulp and paper mill
    calculation tools. WRI/WBCSD has not yet published calculation tools
    for these emissions, but IPCC has issued guidance that companies
    might find helpful (IPCC 1997c, Section 2.17.4.2).

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-   The GHG Protocol does not permit netting of power imports and
    exports to estimate indirect emissions. These pulp and paper
    calculation tools allow netting if (a) the grid emission factors are
    expected to be the same for imports and exports, and (b) the results
    clearly explain the calculations.

There are other differences between the WRI/WBCSD GHG Protocol and the
calculation tools presented here, but the differences generally result
in these tools providing additional information not required by the GHG
Protocol or providing it in a slightly different format.

Perhaps the only significant variance from IPCC's recommended approaches
is in the area of landfill emissions. IPCC's approach relies on generic
estimation methods while these tools suggest that site-specific landfill
gas collection data can often be used as the basis for the estimates
where these data are available.

**4.0 OVERVIEW OF THE CALCULATION TOOLS**

**4.1 The Purpose of the Calculation Tools**

These tools have been developed to help achieve the following outcomes.

-   Ensure credible and transparent emissions estimates for GHGs of
    potential significance to pulp and paper mills; i.e. fossil-CO~2~,
    CH~4~ (methane), and N~2~O (nitrous oxide). ("Transparent" in this
    context means that the assumptions and calculations are easily
    traced.)

-   Provide companies with methods that are tailored to the conditions
    likely to be encountered at pulp and paper mills and are easily
    implemented.

-   Minimize the potential for inappropriate mill-to-mill,
    company-to-company and international comparisons of GHG emissions.

-   Facilitate the tracking of improvements at individual sites or
    companies.

-   Facilitate carbon trading.

-   Be as consistent as possible with recognized international and
    national protocols.

Although the tools are focused on pulp and paper mills, they are
generally applicable to wood products facilities as well. These tools,
however, do not deal with operations unique to wood products
manufacturing.

**4.2 Steps Involved in Applying the Calculation Tools**

In general terms, the calculation tools involve the user's performing
the following steps, most of which are described in detail in the
following sections of this report.

**4.2.1 *Determining the Objectives of the Inventory***

The WRI/WBCSD GHG Protocol can help companies understand the variety of
uses for GHG inventory results (WRI 2001a). The way the inventory is
designed and conducted will depend largely on the intended uses for the
results. Before undertaking a GHG inventory, therefore, companies should
assure themselves that the methods used to develop the inventory meet
the requirements imposed by the objectives of the inventory.

**4.2.2 *Identifying Boundary Conditions***

There are two types of boundaries that must be considered in a GHG
inventory -- operational boundaries and organizational boundaries. The
operational boundaries define the operations and emission sources that
need to be included to satisfy the objectives of the inventory. The
organizational boundaries dictate the ownership of the emissions and
determine whether the emissions are "direct" or "indirect."

Direct and indirect emissions are defined as follows (WRI 2001a):

-   Direct emissions are "emissions from sources that are owned or
    controlled by the reporting company."

-   Indirect emissions are "emissions that are a consequence of the
    activities of the reporting company but occur from sources owned or
    controlled by another company."

Of course, there is an almost endless chain of upstream and downstream
"consequences" that, at least theoretically, can be connected to a
company's activities. GHG protocols, however, usually address only a
limited set of indirect emissions -- those associated with transfers of
electrical power, steam, and heat -- and these are the indirect
emissions addressed in these calculation tools.

The tools have been developed anticipating that most companies will
select operational boundaries that include -

> \(a\) direct emissions from on-site core operations,
>
> \(b\) indirect emissions from on-site core operations (e.g.
> outsourced, but on-site wastewater treatment operations),
>
> \(c\) direct emissions from off-site core operations (e.g.
> company-owned harvesting equipment), and
>
> \(d\) indirect emissions related to imports or exports of power or
> steam, including those from outsourced power islands.

Core operations are those associated with the pulp and papermaking
process. Emissions from operations that are not part of the normal pulp
and paper making process are not included within the scope of these
tools, although companies may sometimes need to include them to satisfy
the objectives of the inventory.

**4.2.3 *Estimating Emissions from Sources within the Operational
Boundaries***

The next step is estimating the GHG emissions. The calculation tools in
this report address:

\- direct CO~2~ emissions from stationary fossil fuel combustion,

\- direct CH~4~ and N~2~O emissions from fossil fuel fired units,
recovery furnaces, biomass boilers, and lime kilns,

\- direct CO~2~ emissions from make-up CaCO~3~ or Na~2~CO~3~ used in the
pulp mill,

\- direct CO~2~ emissions from on-site vehicles and machinery,

\- direct CH~4~ emissions attributable to mill wastes in landfills and
anaerobic waste treatment operations,

\- direct emissions from other off-site core operations (e.g.
company-owned harvesting equipment and company-owned truck fleets),

\- fossil-CO~2~ exported to satellite precipitated calcium carbonate
(PCC) plants, and

\- indirect GHG emissions and credits associated with power and steam
transfers.

**4.2.4 *Determining which Sources are within the Organizational
Boundaries and the Ownership of Emissions***

In addition to setting operational boundaries, the company will need to
identify the organizational boundaries, or in other words, the
boundaries that dictate ownership of emissions from the sources within
the operational boundaries. A company's organizational boundaries will
include those on-site and off-site emissions from sources that the
company "owns or controls" (determined by using one of a variety of
methods discussed later). Indirect emissions are outside of the
organizational boundaries of the inventory because, by definition,
indirect emissions "occur from sources owned or controlled by another
company" (WRI 2001a). Additional discussion of operational and
organizational boundaries is presented below and is available in the
WRI/WBCSD GHG Protocol (WRI 2001a).

**4.2.5 *Presenting the results***

The calculation tools emphasize the disaggregated and transparent
presentation of results. The suggested format for reporting results
provides the company with an opportunity to provide the following
information.

-   operations included within the operational boundaries of the
    inventory

-   direct emissions

-   indirect emissions and emission credits

-   GHG exports to precipitated calcium carbonate plants for use as raw
    material

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-   emission factors used to develop the inventory

**4.3 Data Quality**

The calculation tools described in this report can be used to develop
estimates for a number of purposes. To a large extent, the purpose of
the inventory will dictate the quality of the data that is needed and
the approach used to develop the inventory. In developing corporate
benchmarking data, for instance, it might be acceptable to use a generic
emission factor for coal burning, but a carbon trading program might
require that emissions be estimated from information on the carbon
content of the coal being burned. The data quality requirements imposed
by the intended use of the inventory should be defined before the
company begins the inventory.

For most purposes, it will be acceptable for companies to estimate GHG
emissions using emission factors and corresponding "activity data" (e.g.
amount of fuel used or miles traveled). The largest sources of GHG
emissions are usually fossil fuel-fired stationary combustion units.
Fortunately, these emissions can often be estimated to within 2 or 3
percent because (a) facilities usually have excellent records of the
types and amounts of fossil fuel being consumed, and (b) CO~2~ emissions
from these sources are directly related to fuel carbon content which is
often known (WRI 2001a).

For most other sources, however, the quality of GHG emission estimates
is much lower, sometimes because of inadequate activity data, but more
often due to emission factors that are based on very few data. Because
of the importance of emission factors to the results of a GHG inventory,
these calculation tools include a table (Table 13) that companies are
encouraged to used to show the emission factors used to develop the
inventory.

It can be expected that many more emissions measurements will be made in
coming years and improved emission factors will be developed reflecting
these new data. Users of emissions inventory data need to understand
this process and the resulting impact it will have on GHG inventory
results. One can be certain that the quality of the estimates will
improve over time, but it is impossible to forecast whether, in the
process, the estimates will be adjusted upward or downward. The changes
are expected to be small, however, because the largest sources of GHGs
from pulp and paper mills, stationary fossil fuel combustion units, are
well understood.

**4.4 Units**

Different countries use different units of measure. This can create
considerable confusion when emission factors and estimation techniques
are applied internationally. To reduce the confusion, the SI (metric)
system is used throughout this report, but the Annexes contain emission
factors and other parameters in the units preferred by the authority or
country responsible for the information. Some of the important issues
related to units of measurement are highlighted here.

**4.4.1 *Units of Measure for Greenhouse Gases***

Greenhouse gases are often compared on the basis of their estimated
potential to cause global warming. Factors have been developed, called
Global Warming Potentials (GWPs), which can be used to convert a
quantity of non-CO~2~ greenhouse gas into an amount of CO~2~ with an
equivalent warming potential. Although the derivation of these factors
involves a large number of assumptions, GWPs are almost universally used
to compare one greenhouse gas to another. The GWP for CH~4~ is 21 so,
from the standpoint of potential global warming, every gram of CH~4~ is
equivalent to 21 grams of CO~2~. The GWP for N~2~O is 310. The
derivation of these factors is explained elsewhere (IPCC 1996). When an
emission estimate is the sum of several GHGs expressed in equivalents of
CO~2~, the estimate is said to be in CO~2~-equivalents, sometimes
abbreviated as CO~2~e, CO~2~eq, or CO~2~-equiv. To convert CO~2~, CH~4~,
and N~2~O emissions into CO~2~-equivalents, you multiply the CH~4~
emissions by 21 and the N~2~O emissions by 310 and then add both to the
CO~2~ emissions.

CO~2~-equivalents are also sometimes reported as the weight of the
carbon in the CO~2~-equivalents, usually reported in metric tons of
carbon equivalents (MTCEs). MTCEs are calculated by multiplying the
weight of CO~2~-equivalents by 12/44, the weight fraction of carbon in
carbon dioxide.

For purposes of transparency and to avoid confusion, in these
calculation tools greenhouse gas quantities are usually reported in
terms of the mass of the individual GHG, rather than CO~2~-equivalents
or MTCEs. In some cases, however, companies may find that it is
appropriate to use emission factors that are based on the combined
emissions of several GHGs expressed in terms of CO~2~-equivalents or
MTCEs. This is acceptable provided that it is made clear in the results.

**4.4.2 *The Heat Content of Fuels -- GCV vs. NCV***

Some countries measure fuel according to its gross calorific value (GCV)
or higher heating value (HHV), while other countries use net calorific
value (NCV) or lower heating value (LHV). The difference between these
measures is that GCV and HHV include the heat of condensation from water
formed during combustion of the fuel. A common approximation is that NCV
is 95% of GCV for coal and oil and 90% of GCV for natural gas.

In this report, NCV (LHV) is used. In some cases, the emission factors
have been converted from GCV (HHV) units using the approximations
described above. In the Annexes, energy-related parameters are expressed
in the units used by the authorities or countries that developed the
information. Except where noted, the Annexes use NCV (LHV)

**5.0 IDENTIFYING CORE PULP AND PAPER OPERATIONS TO BE INCLUDED WITHIN
THE OPERATIONAL BOUNDARIES OF THE INVENTORY**

A number of operations are integral to pulp and paper making. In this
report, these operations are defined as "core operations." In many
cases, companies will want to include the following core operation
emissions within the operational boundaries of the inventory:

> \(a\) direct emissions (i.e. company-owned emissions) from core
> operations that are on-site (e.g. pulp mills, paper mills, power
> boilers),
>
> \(b\) direct emissions from off-site core operations (e.g.
> company-owned harvesting equipment and truck fleets),
>
> \(c\) indirect emissions from on-site core operations that are
> wholly-owned or partly-owned by another entity (including outsourced
> power islands), and
>
> \(d\) off-site indirect emissions (or credits) related to power and
> steam imports and exports.

While companies may deviate from these boundary conditions based upon
their particular needs, it is important that the results be presented
with a clear explanation of the operations and emissions included within
the boundaries of the inventory. A table is included in the calculation
tools (Table 10 of this report) which can be used to document the core
operations within the boundaries of the inventory and the ownership of
those operations (i.e. the operational and organizational boundaries of
the inventory). Companies may use other formats to summarize this
information, but a description of the inventory boundaries and the core
operations included in the inventory should be included in the inventory
results.

Considerations involved in setting operational boundary conditions for
inventories and for assigning ownership to emissions (i.e. setting
organizational boundaries) are addressed in the WRI/WBCSD GHG Protocol
(WRI 2001a).

Listed below are examples of core operations that might be included in
the operational boundaries of a GHG inventory for an individual pulp and
paper mill, as well as examples of several non-core operations that
would normally not be included (although they might be included in a
corporate inventory).

Example Core Pulp and Paper Mill Operations Having the Potential to Emit
Greenhouse Gases

-   Power boilers, gas turbines and other combustion devices producing
    steam and/or power for the mill

-   Recovery furnaces and other devices burning spent pulping liquors

-   Incinerators

-   Lime kilns and calciners

-   Gas- or other fossil fuel-fired dryers (e.g. infrared dryers)

-   Anaerobic wastewater treatment or sludge digestion operations
    (usually included in the boundaries of the inventory only if on-site
    or owned by the company)

-   Landfills used to dispose of mill wastes (usually included in the
    boundaries of the inventory only if on-site or owned by the company)

-   On-site vehicles and machinery

-   Harvesting equipment used to supply the mill (usually included in
    the boundaries of the inventory only if owned by the company)

-   Trucks used to transport raw materials, products, or wastes for the
    mill (usually included in the boundaries of the inventory only if
    owned by the company)

Example Core Pulp and Paper Mill Operations that may be Associated with
the Indirect Emission of Greenhouse Gases from Purchased Power or Steam.

-   Preparing virgin fiber (debarking, chipping and other woodyard
    operations, usually included only if owned by the company)

-   Preparing recovered fiber - including deinking

-   Mechanical pulping

-   Chemical pulping

-   Semi-chemical pulping

-   Other chemical pulping processes

-   Chemical recovery operations

-   Pulp screening, thickening, washing

-   Virgin fiber bleaching and recovered fiber bleaching and brightening

-   On-site production of chlorine dioxide and other bleaching chemicals

-   Paper and paperboard production, including stock cleaning and
    refining

-   Coating (including extrusion coating)

-   Trimming, roll wrapping, sheet cutting, etc.

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-   Normal office and building operations for mill employees

-   Equipment for incoming process water treatment, waste treatment and
    disposal or emissions control

Examples of Operations that would not be Core Operations at Pulp and
Paper Mills

-   Panel plants or wood chemical plants located at the mill site

-   Merchant power plants located adjacent to the mill whose primary
    business is selling electricity

-   Converting operations that, at most mills, are not conducted on-site

Companies are encouraged to include within the operational boundaries of
the inventory outsourced core operations that significantly impact the
facility's GHG profile. Outsourced power islands, in particular, can be
responsible for a large fraction of the GHG emissions associated with a
mill site.

The company must use its judgment to determine what is meant by an
"on-site" operation. If the company feels that its interpretation of the
term "on-site" is important to understanding the results of the
inventory, this can be explained in the results. In most cases, the
ownership of the source will be much more important than its location in
determining how to handle its emissions in the inventory.

6.0 DETERMINING THE ORGANIZATIONAL BOUNDARIES OF THE INVENTORY AND THE
OWNERSHIP OF EMISSIONS

The organizational boundaries for GHG inventories are determined by the
ownership and control of sources that emit GHGs included in the
inventory. Direct emissions, i.e. emissions that the company "owns," are
within the company's organizational boundaries and indirect emissions
are outside of those boundaries. For purchases of electricity or steam,
the situation is usually straightforward because the emissions are
usually from sources outside of the company's ownership and control and
are therefore indirect. The reporting format suggested in these
calculation tools divides emissions along organizational boundary lines
-- i.e. into direct and indirect emissions.

Companies using these calculation tools, however, may encounter
situations where inventory boundaries include operations that are only
partly owned by the company. Some or all of the emissions from these
sources might be "owned" by other entities and would therefore be
accounted for as indirect emissions. These situations often arise due to
outsourcing and partial ownership arrangements, which are becoming
increasingly common in the pulp and paper industry. Some examples
include:

-   combined heat and power operations where the mill is a partial owner
    of the generating facilities,

-   power islands that are owned, at least in part, by other corporate
    entities,

-   wastewater treatment or landfill operations owned or operated by
    third parties, and

-   mills where multiple parties share ownership of the facility.

There are a large number of possible ownership arrangements, making it
difficult to provide specific guidance on how to derive organizational
boundaries and determine ownership of GHG emissions from these sources.
Perhaps the most thorough discussion of methods for determining
ownership of emissions from partly owned or partly controlled sources is
contained in the WRI/WBCSD GHG Protocol (WRI 2001a). Annex H to this
report contains an overview of the WRI/WBCSD guidelines. Companies
performing inventories that require allocating ownership of emissions
from partly owned sources will want to obtain the complete guidance from
the WRI/WBCSD GHG Protocol (WRI 2001a). The guidance can be summarized
as follows.

Where the allocation of GHGs is specified contractually, this allocation
is to be used. Otherwise the WRI/WBCSD GHG Protocol suggests that
allocation be done two ways, according to control and according to
equity share. The GHG Protocol recommends that the results of both
approaches be presented. The GHG Protocol emphasizes that organizational
boundaries developed for allocating GHGs "should be consistent with the
organizational boundaries which have been drawn up for financial
reporting purposes" (WRI 2001a).

GHG allocation will often be governed by contractual arrangements and
financial accounting standards that will vary from situation to
situation and between legal jurisdictions. For these reasons, these
calculation tools do not recommend a method for determining ownership of
emissions from partially owned sources. Companies should select methods
that are most appropriate for particular situations and should describe
the methods in the inventory results.

**7.0 MATERIALITY AND INSIGNIFICANT EMISSIONS**

Greenhouse gas protocols generally allow facilities to ignore emissions
that are so small that they do not significantly impact the estimate of
overall emissions. This concept of "materiality" is drawn from financial
reporting, where a material difference is sometimes taken to be a
discrepancy of more than 5 percent between a reported and audited value
(though this is not an absolute standard) (Loretti 2001). There is no
generally accepted standard, however, for materiality in GHG inventories
(WRI 2001a, Loretti 2001). Indeed, the WRI/WBCSD GHG Protocol points out
that "what is considered material will also depend on the needs of users
and the size of a company and its emissions sources." It goes on to
observe that "the materiality of a source can only be established after
it has been assessed. This implies that \[it\] can be included in the
inventory -- even if it is just an estimate" (WRI 2001a).

This guidance contains no specific recommendations on how to determine
whether emissions are so small that they can be ignored in preparing a
GHG inventory but it contains example calculations that may aid
companies in deciding which emissions are material and which are not.
The decision on whether, or how, the estimates should be reported must
be left to the company. That decision may depend, in part, on a
company's assessment of the quality of the data used to develop the
estimate and the intended use of the inventory results. In the results
of the inventory, however, companies should identify the materiality
threshold that was used.

Table 1 below has been developed from representative emission factors
discussed in the Annexes to this report. The information may assist
companies in determining which sources must be included in the inventory
and which are so small that they can be ignored. The factors in Table 1
clearly illustrate the importance of CO~2~ emissions from fossil fuel
combustion. In most cases, CH~4~ and N~2~O will contribute relatively
small quantities to a mill's GHG emissions, even on a CO~2~-equivalents
basis. In addition, sources other than fossil fuel combustion will be
comparatively small. The later sections of this report contain example
calculations that will be helpful in identifying insignificant sources.
The ultimate decision on which emissions to include, however, must be
made by the company.

**Table 1.** Emission Factor Ranges Useful in Identifying Significant
and Insignificant Sources of GHGs

+-----------------+--------------+-------+------+-------+-------------+
|                 | Units        | F     | C    | N~2~O | Tables in   |
|                 |              | ossil | H~4~ |       | Report      |
|                 |              | CO~2~ |      | (     | Containing  |
|                 |              |       | (C   | CO~2~ | Default     |
|                 |              |       | O~2~ | equi  | Values      |
|                 |              |       | e    | v.)\* |             |
|                 |              |       | quiv |       |             |
|                 |              |       | .)\* |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Natural gas     | kg CO~2~     | 56,   | 13   | 31 -- | 2, 3        |
| used in boilers | equiv./TJ    | 100-5 | --   | 620   |             |
|                 |              | 7,000 | 357  |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Residual oil    | kg CO~2~     | 7     | 13   | 93 -- | 2, 3        |
| used in boilers | equiv./TJ    | 6,200 | --   | 1550  |             |
|                 |              | --    | 63   |       |             |
|                 |              | 7     |      |       |             |
|                 |              | 8,000 |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Coal used in    | kg CO~2~     | 92,9  | 15   | 155   | 2, 3        |
| boilers         | equiv./TJ    | 00-12 | --   | --    |             |
|                 |              | 6,000 | 294  | 29,8  |             |
|                 |              |       |      | 00^Θ^ |             |
+-----------------+--------------+-------+------+-------+-------------+
| Bark and wood   | kg CO~2~     | 0     | \<21 | \<310 | 6           |
| waste fuel      | equiv./TJ    |       | --   | --    |             |
|                 |              |       | 860  | 8060  |             |
+-----------------+--------------+-------+------+-------+-------------+
| Black liquor    | kg CO~2~     | 0     | 42   | 1550  | 6           |
|                 | equiv./TJ    |       | --   |       |             |
|                 |              |       | 630  |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Lime kilns      | kg CO~2~     | De    | 21   | 0^ψ^  | 2, 4        |
|                 | equiv./TJ    | pends | --   |       |             |
|                 |              | on    | 57   |       |             |
|                 |              | fuel  |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Lime calciners  | kg CO~2~     | De    | 21   | 15    | 2, 4        |
|                 | equiv./TJ    | pends | --   | 50^λ^ |             |
|                 |              | on    | 57   |       |             |
|                 |              | fuel  |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Pulp mill       | kg CO~2~/ t  | 440   | 0    | 0     | 5           |
| make-up CaCO~3~ | CaCO~3~      |       |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Pulp mill       | kg CO~2~/ t  | 415   | 0    | 0     | 5           |
| make-up         | Na~2~CO~3~   |       |      |       |             |
| Na~2~CO~3~      |              |       |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Diesel fuel     | kg CO~2~     | 7     | 82   | 620   | 7, 8        |
| used in         | equiv./TJ    | 4,000 | --   | --    |             |
| vehicles        |              | --    | 231  | 9770  |             |
|                 |              | 7     |      |       |             |
|                 |              | 5,300 |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Gasoline in     | kg CO~2~     | 6     | 84   | 93 -- | 8           |
| non-road mobile | equiv./TJ    | 9,300 | --   | 2580  |             |
| sources and     |              | --    | 30   |       |             |
| machinery -- 4- |              | 7     | ,900 |       |             |
| stroke engines  |              | 5,300 |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Gasoline in     | kg CO~2~     | 6     | 9    | 124   | 8           |
| non-road mobile | equiv./TJ    | 9,300 | ,860 | --    |             |
| sources and     |              | --    | --   | 861   |             |
| machinery -- 2- |              | 7     | 162  |       |             |
| stroke engines  |              | 5,300 | ,000 |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Anaerobic       | kg CO~2~ eq/ | 0     | 5.25 | 0     | Equations 6 |
| wastewater      | kg COD       |       | ^η^  |       | and 7       |
| treatment       | treated      |       |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+
| Mill solid      | kg CO~2~ eq/ | 0     | 3    | 0     | Equations   |
| waste landfills | dry ton      |       | ,500 |       | 3,4,5 and   |
|                 | solid waste  |       | ^∞^  |       | Table 9     |
+-----------------+--------------+-------+------+-------+-------------+
| \* CO~2~        |              |       |      |       |             |
| equivalents are |              |       |      |       |             |
| calculated from |              |       |      |       |             |
| IPCC Global     |              |       |      |       |             |
| Warming         |              |       |      |       |             |
| Potentials      |              |       |      |       |             |
| (CH~4~ = 21 and |              |       |      |       |             |
| N~2~O = 310).   |              |       |      |       |             |
|                 |              |       |      |       |             |
| ^Θ^ Reported    |              |       |      |       |             |
| N~2~O emission  |              |       |      |       |             |
| factors greater |              |       |      |       |             |
| than 1500 kg    |              |       |      |       |             |
| CO~2~ eq./TJ    |              |       |      |       |             |
| are generally   |              |       |      |       |             |
| limited to      |              |       |      |       |             |
| fluidized bed   |              |       |      |       |             |
| boilers         |              |       |      |       |             |
|                 |              |       |      |       |             |
| ^ψ^ IPCC        |              |       |      |       |             |
| information     |              |       |      |       |             |
| suggests N~2~O  |              |       |      |       |             |
| not likely to   |              |       |      |       |             |
| be formed in    |              |       |      |       |             |
| lime kilns in   |              |       |      |       |             |
| significant     |              |       |      |       |             |
| amounts.        |              |       |      |       |             |
|                 |              |       |      |       |             |
| ^λ^ Amounts of  |              |       |      |       |             |
| N~2~O, if any,  |              |       |      |       |             |
| formed in       |              |       |      |       |             |
| calciners is    |              |       |      |       |             |
| not known so    |              |       |      |       |             |
| the largest     |              |       |      |       |             |
| factor for      |              |       |      |       |             |
| fuels normally  |              |       |      |       |             |
| used in kilns   |              |       |      |       |             |
| is shown here.  |              |       |      |       |             |
|                 |              |       |      |       |             |
| ^η^ Assumes no  |              |       |      |       |             |
| capture of gas  |              |       |      |       |             |
| from treatment  |              |       |      |       |             |
| plant           |              |       |      |       |             |
|                 |              |       |      |       |             |
| ^∞^ Assumes     |              |       |      |       |             |
| that 50% of     |              |       |      |       |             |
| landfilled      |              |       |      |       |             |
| waste is        |              |       |      |       |             |
| degradable      |              |       |      |       |             |
| organic carbon, |              |       |      |       |             |
| 50% of the      |              |       |      |       |             |
| degradable      |              |       |      |       |             |
| organic carbon  |              |       |      |       |             |
| degrades to     |              |       |      |       |             |
| gas, 50% of the |              |       |      |       |             |
| carbon in the   |              |       |      |       |             |
| gas is          |              |       |      |       |             |
| contained in    |              |       |      |       |             |
| methane, none   |              |       |      |       |             |
| of the methane  |              |       |      |       |             |
| is oxidized in  |              |       |      |       |             |
| the landfill    |              |       |      |       |             |
| cover or        |              |       |      |       |             |
| captured, and   |              |       |      |       |             |
| all is released |              |       |      |       |             |
| in the same     |              |       |      |       |             |
| year that the   |              |       |      |       |             |
| waste is        |              |       |      |       |             |
| landfilled.     |              |       |      |       |             |
| This method is  |              |       |      |       |             |
| used here only  |              |       |      |       |             |
| to generate an  |              |       |      |       |             |
| emission factor |              |       |      |       |             |
| for considering |              |       |      |       |             |
| whether to      |              |       |      |       |             |
| include this    |              |       |      |       |             |
| source in the   |              |       |      |       |             |
| inventory. More |              |       |      |       |             |
| refined         |              |       |      |       |             |
| methods, which  |              |       |      |       |             |
| will normally   |              |       |      |       |             |
| yield lower     |              |       |      |       |             |
| estimates of    |              |       |      |       |             |
| emissions, are  |              |       |      |       |             |
| explained in    |              |       |      |       |             |
| the calculation |              |       |      |       |             |
| tools.          |              |       |      |       |             |
+-----------------+--------------+-------+------+-------+-------------+

In the results of the inventory, companies should identify those
situations where emissions have been estimated to be too small to
materially impact the inventory results. The reporting format allows
these situations to be identified by reporting these releases as
"non-material," or "NM" in the results. Companies should also indicate
in the results, the criteria used to decide whether emissions are
non-material. A footnote can be added, for instance, indicating that the
emissions are non-material because they represent less than a certain
percent of the mill's or company's direct emissions.

**8.0 GREENHOUSE GAS EMISSIONS FROM STATIONARY FOSSIL FUEL COMBUSTION**

**8.1 Carbon Dioxide**

Emissions of CO~2~ are estimated from the carbon content of, or emission
factors for, all fossil fuels being burned. In some cases, a correction
(i.e. a reduction) is made for unburned carbon. Companies can use data
from one of the following sources, with the preferred sources listed
first.

1.  Data on the specific fuels and boilers being used at the mill

2.  The most appropriate data recommended by the national authorities

3.  The most appropriate data available from other sources

CO~2~ emission factors and information on fossil fuel carbon content and
unburned carbon are available from most national authorities and a
variety of existing protocols. Some of this information is included in
Annex A to this report. In cases where the Annex contains both
country-specific information and IPCC information, the country-specific
information may be preferred because it may reflect country-specific
data on fuel carbon content. The IPCC generic emission factors are shown
in Table 2.

To correct CO~2~ emissions estimates for unburned carbon, IPPC
recommends default correction factors of 0.98 for coal, 0.99 for oil,
and 0.995 for gas (IPCC 1997c). IPCC points out, however, that in the
case of coal, unburned carbon can be much higher than the default values
and cites an Australian study of coal-fired boilers wherein unburned
carbon ranged from 1% to 12% of the carbon fed to the boiler.
Collectively, this information suggests that, except perhaps for
coal-fired boilers, it is reasonable to ignore the correction for
unburned carbon. Ignoring this correction will result in estimates that
are slightly too high.

**Table 2.** IPCC Default CO~2~ Emission Factors for Fossil Fuels (after
IPCC 1997b)

  -------------------------------------------- --------------------------
  Fossil Fuel                                  kg CO~2~/TJ\*

  Crude Oil                                    73,300

  Gasoline                                     69,300

  Kerosene                                     71,900

  Diesel Oil                                   74,100

  Residual Fuel Oil                            77,400

  LPG                                          63,100

  Petroleum Coke                               100,800

  Anthracite Coal                              98,300

  Bituminous Coal                              94,600

  Sub-Bituminous Coal                          96,100

  Lignite                                      101,200

  Peat                                         106,000

  Natural Gas                                  56,100

  \* assuming no unburned carbon               
  -------------------------------------------- --------------------------

In many cases, it will be possible to estimate the total CO~2~ emissions
from all sources burning a single fossil fuel without estimating the
emissions from each unit separately. For instance, if a mill is using
natural gas in a boiler for steam production and in several infrared
dryers, the CO~2~ emissions from natural gas burning can be estimated
from the total gas used for both purposes.

**8.2 Methane and Nitrous Oxide**

Methane and nitrous oxide emissions from fossil fuel combustion are
usually very small compared to CO~2~ emissions. Indeed, some inventory
protocols, including the WRI/WBCSD GHG Protocol, do not address CH~4~
and N~2~O from fossil fuel combustion. Because some inventories include
these gases, however, they are addressed in these calculation tools.
Companies will often be able to use the data in Table 1 to demonstrate
that emissions of CH~4~ and N~2~O from fossil fuel combustion are
insignificant compared to CO~2~ emissions.

In some cases, a single emission factor is available that includes
fossil-CO~2~, CH~4~ and N~2~O emissions, expressed as CO~2~ equivalents.
In these cases, the company does not need to report the three gases
separately.

Estimating CH~4~ and N~2~O emissions will usually involve selecting the
emission factors best suited to the fuels being burned in each unit and
the type of unit. For normal fossil fuel-fired boilers, recommended
emission factors follow the following order of preference.

1.  Data on the specific fuels and boilers being used at the mill

2.  The most appropriate data recommended by the national authorities

3.  The most appropriate data available from other sources

A number of existing protocols and most national authorities publish
factors for estimating emissions of CH~4~ and N~2~O from fossil
fuel-fired boilers. Many of these emission factors are listed in Annex A
to this guidance.

IPCC provides Tier 1 and Tier 2 emission factors for methane and nitrous
oxide. IPCC's Tier 2 emission factors, shown in Table 3, are usually
preferred because they are more specific to fuel type and combustion
device. Tier 2 emission factors, however, are based on uncontrolled
emissions. This is unimportant for methane because emission control
devices have little impact on methane emissions (IPCC 1997c). Nitrous
oxide emissions can be impacted by control devices, but the data are
very limited (IPCC 1997c). Where N~2~O emissions are important to
inventory results, companies may want to develop emissions data. In most
cases, however, the difference between controlled and uncontrolled
emissions is expected to have little effect on total GHG emissions.
Therefore, companies will probably want to use the Tier 2 emission
factors shown in Table 3 unless other factors are available that are
more suited to individual mill circumstances. The table presents IPCC's
Tier 2 emission factors for the fossil fuels and combustion devices of
most interest to the pulp and paper industry.

Fossil fuels can be used in a number of different combustion units used
in the forest products industry. Below are listed some specific
recommendations for estimating CH~4~ and N~2~O emissions from certain
types of units found exclusively or primarily in the forest products
industry.

*Recovery furnaces* - In most cases, only small amounts of fossil fuel
are burned in recovery furnaces. The CO~2~ releases from the fossil fuel
can be estimated using the methods described in Section 8.1 of this
report. Where large amounts of fossil fuels are being burned (i.e. they
represent a major source of fuel on an ongoing basis), best professional
judgement will be required to select the most appropriate emission
factors for CH~4~ and N~2~O. In the vast majority of cases, however, the
small amounts of fossil fuel used in the recovery furnace can be
included in the firing rate used to estimate CH~4~ and N~2~O from liquor
burning. The CH~4~ and N~2~O emissions factors for recovery furnaces are
included in the Section 11.2 of this report.

**Table 3.** IPCC Tier 2 Uncontrolled CH~4~ and N~2~O Emission Factors
for Industrial Boilers (IPCC 1997c)

  ---------------- ---------------- ------------------- ---------- ----------
  Fuel             Technology       Configuration       kg         kg
                                                        CH~4~/TJ   N~2~O/TJ

  Bituminous coal  Overfeed stoker                      1.0        1.6
                   boilers                                         

  Sub-bituminous   Overfeed stoker                      1.0        1.6
  coal             boilers                                         

  Bituminous coal  Underfeed stoker                     14         1.6
                   boilers                                         

  Sub-bituminous   Underfeed stoker                     14         1.6
  coal             boilers                                         

  Bituminous coal  Pulverized       Dry bottom, wall    0.7        1.6
                                    fired                          

  Bituminous coal  Pulverized       Dry bottom, tang.   0.7        0.5
                                    fired                          

  Bituminous coal  Pulverized       Wet bottom          0.9        1.6

  Bituminous coal  Spreader Stoker                      1.0        1.6

  Bituminous coal  Fluidized bed    Circulating or      1.0        96
                                    bubbling                       

  Sub-bituminous   Fluidized bed    Circulating or      1.0        96
  coal                              bubbling                       

  Anthracite                                            10 \*      1.4 \*

  Residual oil                                          3.0        0.3

  Distillate oil                                        0.2        0.4

  Natural gas                                           1.4        0.1 \*
  ---------------- ---------------- ------------------- ---------- ----------

\* These are IPCC Tier 1 generic emission factors for coal and natural
gas. Tier 2 Emission Factors are not available

*Combination fuel-fired boilers burning biomass and fossil fuels* -- The
CO~2~ releases from the fossil fuel used in these boilers can be
estimated using the methods described in Section 8.1. In most cases, the
combustion conditions in these boilers are more like those in
biomass-fired boilers than fossil fuel-fired boilers. Therefore, unless
data are available from site-specific testing on other similar boilers
burning a comparable mix of fuels, it is recommended that the emissions
from combination fuel fired boilers be estimated from the total heat
input to the boiler and CH~4~ and N~2~O emission factors for biomass.
These emission factors are summarized in the Section 11.2 of this
report.

*Kraft mill lime kilns and calciners* -- The emissions from lime kilns
and calciners are unique enough to warrant separate discussion below.

*Gas-fired infrared dryers, incinerators, and other miscellaneous pulp
and paper sources* -- The CO~2~ releases from the fossil fuel used in
these units can be estimated using the methods described in Section 8.1.
Lacking site-specific information, companies will either have to assume
that the methane and nitrous oxide emissions from these sources are
negligible (based on the amounts of fuel burned) or use the emission
factors developed for similar fuels burned in other operations. The data
in Table 1 suggest that it should be relatively simple for many
companies to document that these sources of CH~4~ and N~2~O are so small
that they can be ignored in the inventory. The fossil CO~2~ from these
sources can be estimated directly from the carbon content of the fuel or
CO~2~ emission factors, using the same methods as for other stationary
combustion units.

Example Calculation: CO~2~, CH~4~, and N~2~O emissions from natural-gas
use at a small mill

A mill uses natural gas in a small boiler and in several infrared
dryers. The mill's records indicate that over a year's time, it used 17
million standard cubic meters of natural gas. The mill decides to
estimate the emissions from overall natural gas consumption instead of
attempting to separate boiler emissions from the infrared dryer
emissions. The mill does not know the carbon content of its gas supply,
but the IPCC emission factor is 56.1 metric tons CO~2~/TJ. The mill uses
the CH~4~ and N~2~O emission factors from Table 3 (1.4 kg CH~4~/TJ and
0.1 kg N~2~O/TJ. The mill estimates the heating value of the natural gas
to be 52 TJ/kiloton and the density to be 0.8 kg/standard cubic meter.
Unburned carbon is assumed to be negligible. The annual emissions are
estimated as follows.

CO~2~ emissions:

-   (17 x 10^6^ m^3^ gas/y) x (0.8 kg/m^3^) = 13.6 x 10^6^ kg gas/y =
    13.6 kiloton gas/y

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-   (13.6 kiloton gas/y) x (52 TJ/kiloton) = 707 TJ/y

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-   (707 TJ/y) x (56.1 t CO~2~/TJ) = 39,700 t CO~2~/y

The mill makes no correction for unburned carbon because the amounts are
expected to be very small.

CH~4~ emissions

-   (707 TJ NCV/y) x (1.4 kg CH~4~/TJ NCV) = 990 kg CH~4~/y = 0.99 t
    CH~4~/y

-   Using the IPCC GWP of 21, this is equal to 21 t CO~2~ eq./y

N~2~O emissions

-   (707 TJ NCV/y) x (0.1 kg N~2~O/TJ NCV) = 70.7 kg N~2~O/y = 0.07 t
    N~2~O/y

-   Using the IPCC GWP of 310, this is equal to 22 t CO~2~ eq./y

Total GHG emissions = 39,700 + 21 + 22 = 39,700 t CO~2~ equivalents/y

On a CO~2~-equivalents basis, the CH~4~ and N~2~O emissions are barely
0.1 percent of the CO~2~ emissions. These emissions would be very small
even if the emission factors were several times larger. Because of this,
the company might decide against including the CH~4~ and N~2~O estimates
in the results, and instead indicate in the results that the estimates
demonstrate that the emissions are not material to the results of the
inventory.

Example Calculation: CO~2~, CH~4~ and N~2~O emissions from a large
dry-bottom, wall fired boiler burning pulverized bituminous coal.

The boiler for this example produces 350,000 kg steam per hour (about
770,000 pounds/hr). Over a year's time, the mill's records indicate that
the boiler consumed 336,000 Mg (370,000 short tons) of coal having a
higher heating value, on average, of 12,000 Btu HHV/lb. The IPCC default
Tier 1 emission factor for CO~2~ is 94.6 t CO~2~/TJ NCV. The mill
decides that the default IPCC correction for unburned carbon in
coal-fired boilers (2% unburned carbon) is appropriate. The mill decides
to use the Tier 2 IPCC emission factors for CH~4~ and N~2~O from Table
3. The IPCC Tier 2 emission factors for dry bottom, wall fired boilers
burning pulverized bituminous coal are 0.7 kg CH~4~/TJ NCV and 1.6 kg
N~2~O/TJ NCV. The mill applies the usual assumption that the NCV (or
LHV) for coal is 5% lower than the GCV (or HHV). The annual emissions of
CO~2~, CH~4~ and N~2~O are estimated as follows.

CO~2~ emissions:

-   370,000 short tons/y = 740 x 10^6^ pounds/y

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-   (740 x 10^6^ pounds/y) x (12,000 Btu HHV/pound) = 8.88 x 10^12^ Btu
    HHV/y

-   for coal, LHV is 0.95 times HHV (see section 4.4.2)

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-   (8.88 x 10^12^ Btu HHV/y) x (0.95 to correct to LHV) = 8.44 x 10^12^
    Btu LHV/y

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-   (8.44 x 10^12^ Btu LHV/y) x (1055 J/Btu) = 8.9 x 10^15^ J NCV/y =
    8.9 x 10^3^ TJ NCV/y

-   uncorrected CO~2~ emissions = (8.9 x 10^3^ TJ NCV/y) x (94.6 t CO~2~
    /TJ NCV) = 842 x 10^3^ t CO~2~/y

-   CO~2~ emissions corrected for 2% unburned carbon = 825 x 10^3^ t
    CO~2~/y

CH~4~ emissions:

-   CH~4~ emissions = (8.9 x 10^3^ TJ NCV/y) x (0.7 kg CH~4~/TJ NCV) =
    6.2 x 10^3^ kg CH~4~/yr or 6.2 t CH~4~/yr

Using the IPCC global warming potential of 21 for CH~4~, this equates to
131 t CO~2~ eq./ y

N~2~O emissions:

-   N~2~O emissions = (8.9 x 10^3^ TJ NCV/y) x (1.6 kg N~2~O/TJ NCV) =
    14.2 t N~2~O/yr

Using the IPCC global warming potential of 310 for N~2~O, is to 4,400 t
CO~2~ eq./y

Total GHG emissions = 825,000 + 131 + 4,400 = 830,000 t CO~2~
equivalents/y

Compared to its CO~2~ emissions, the emissions of CH~4~ and N~2~O from
this boiler are very small.

CO~2~ emissions = 825,000 t CO~2~/y

CH~4~ emissions = 131 t CO~2~ eq./y or 0.016 percent of the CO~2~
emissions

N~2~O emissions = 4,400 t CO~2~ eq./y or only about 0.5 percent of the
CO~2~ emissions

As in the previous example, this comparison suggests that it may be
relatively simple for many mills to document that emissions of CH~4~ and
N~2~O from fossil fuel-fired boilers are not material to the results of
their inventory.

**9.0 GREENHOUSE GAS EMISSIONS FROM KRAFT MILL LIME KILNS AND
CALCINERS**

Fossil CO~2~ emissions from kraft mill lime kilns and calciners are
estimated using the same approach as used for other stationary fossil
fuel combustion devices - by determining how much fossil fuel is used in
the kiln and estimating emissions from information on the fuel carbon
content or emission factors. The CO~2~ emissions are reported together
with other fossil fuel-related CO~2~ emissions. Although CO~2~ is also
liberated from the CaCO~3~ burned in the kiln or calciner, the carbon
released from CaCO~3~ is biomass carbon that originates in wood and
should not be included in GHG inventories. Annex B details the movement
of carbon in the kraft recovery and causticizing system and explains the
importance of these systems to understanding the difference between
biomass- and fossil-CO~2~ emissions from kraft mill lime kilns and
calciners. At some mills, a small amount of the CaCO~3~-derived CO~2~
may originate in make-up chemicals and is accounted for separately (see
below).

There are very few data on CH~4~ and N~2~O emissions from kraft mill
lime kilns and calciners. This review uncovered data from only three
lime kilns sampled in the early 1980s (NCASI 1981). These data suggest
an emission factor of 2.7 kg CH~4~/TJ. For commercial lime kilns, IPCC
suggests emission factors of 1.0 and 1.1 kg CH~4~/TJ for oil-fired and
gas-fired lime kilns, respectively. The IPCC factors are for commercial
lime kilns, however, and may not be appropriate for kraft mill lime
kilns. Table 1 illustrates that for fossil fuel-fired kilns or
calciners, CH~4~ emissions will be insignificant compared to the CO~2~
from fossil fuel.

No data were found for N~2~O from lime kilns or calciners, but the
temperatures in rotary lime kilns appear to be too high to allow
significant generation of N~2~O. (See Annex B for more information.) It
is reasonable, therefore, to assume that N~2~O emissions from rotary
lime kilns are negligible. The temperatures in calciners appear to be
more amenable to N~2~O generation. (See Annex B.) Given the range of
N~2~O emission factors for oil and gas, however, it seems likely that
N~2~O emissions will be small relative to fossil CO~2~ emissions from
fossil fuel-fired calciners.

The emission factors suggested for kraft mill lime kilns and calciners
are summarized in the following table.

**Table 4.** Emission Factors for Kraft Mill Lime Kilns and Calciners

+---+----------+----------+--------+--------+----------+------+-------+---+
|   |          | Em       |        |        |          |      |       |   |
|   |          | issions, |        |        |          |      |       |   |
|   |          | kg/TJ    |        |        |          |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
| F |          | Kraft    |        |        | Kraft    |      |       |   |
| u |          | mill     |        |        | mill     |      |       |   |
| e |          | lime     |        |        | c        |      |       |   |
| l |          | kilns    |        |        | alciners |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
|   |          | CO~2~    | CH~4~  | N~2~O  | CO~2~    | C    | N~2~O |   |
|   |          |          |        |        |          | H~4~ |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
| O |          | 77,400\* | 2.7    | 0 ^χ^  | 77,400\* | 2.7  | 0.3   |   |
| i |          |          | ^θ^    |        |          | ^θ^  | ^φ^   |   |
| l |          |          |        |        |          |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
| N |          | 56,100\* | 2.7    | 0 ^χ^  | 56,100\* | 2.7  | 0.1   |   |
| a |          |          | ^θ^    |        |          | ^θ^  | ^φ^   |   |
| t |          |          |        |        |          |      |       |   |
| u |          |          |        |        |          |      |       |   |
| r |          |          |        |        |          |      |       |   |
| a |          |          |        |        |          |      |       |   |
| l |          |          |        |        |          |      |       |   |
| G |          |          |        |        |          |      |       |   |
| a |          |          |        |        |          |      |       |   |
| s |          |          |        |        |          |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
| B |          | 0        | 2.7    | 0 ^χ^  | 0        | 2.7  | 0.1   |   |
| i |          |          | ^θ^    |        |          | ^θ^  | ^φ^   |   |
| o |          |          |        |        |          |      |       |   |
| g |          |          |        |        |          |      |       |   |
| a |          |          |        |        |          |      |       |   |
| s |          |          |        |        |          |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+
|   | ^\*^     |          |        |        |          |      |       |   |
|   | From     |          |        |        |          |      |       |   |
|   | Table 2  |          |        |        |          |      |       |   |
|   |          |          |        |        |          |      |       |   |
|   | ^θ^ From |          |        |        |          |      |       |   |
|   | NCASI    |          |        |        |          |      |       |   |
|   | 1981     |          |        |        |          |      |       |   |
|   |          |          |        |        |          |      |       |   |
|   | ^χ^      |          |        |        |          |      |       |   |
|   | Based on |          |        |        |          |      |       |   |
|   | IPCC     |          |        |        |          |      |       |   |
|   | des      |          |        |        |          |      |       |   |
|   | cription |          |        |        |          |      |       |   |
|   | of       |          |        |        |          |      |       |   |
|   | temp     |          |        |        |          |      |       |   |
|   | eratures |          |        |        |          |      |       |   |
|   | giving   |          |        |        |          |      |       |   |
|   | rise to  |          |        |        |          |      |       |   |
|   | N~2~O    |          |        |        |          |      |       |   |
|   | e        |          |        |        |          |      |       |   |
|   | missions |          |        |        |          |      |       |   |
|   |          |          |        |        |          |      |       |   |
|   | ^φ^ From |          |        |        |          |      |       |   |
|   | Table 3  |          |        |        |          |      |       |   |
+---+----------+----------+--------+--------+----------+------+-------+---+

At a number of mills around the world, stack gas from lime kilns or
calciners is piped to adjacent precipitated calcium carbonate (PCC)
plants for use as a raw material. (PCC is sometimes used as an inorganic
filler or coating material in paper and paperboard products.) Because
these so-called "satellite" PCC plants are not present at most mills,
and because they are almost always owned by a separate company, they are
not considered core operations in these calculation tools. A separate
line is included in the inventory results to show the amounts of
fossil-CO~2~ from fuel burning exported to PCC plants.

A mill may sometimes export CO~2~ to the PCC plant when the PCC plant is
not operating. These calculation tools do not require that the exports
be corrected to account for these periods because the mill no longer
owns the exported CO~2~ and cannot control whether the PCC plant uses
it. Presumably, if the PCC plant were to conduct an inventory, any
unused fossil-CO~2~ received from the mill would be shown as a direct
emission in its inventory. This would represent an indirect emission for
the mill because it is assumed that the mill does not own or control the
source of the emission. For this reason, the exports of fossil-CO~2~ to
PCC plants are shown in the results table for indirect emissions (Table
12).

The draft guidance does not address the ultimate fate of exported CO~2~
or the ownership of any CO~2~ that is ultimately emitted from the PCC
plant - both of these issues being outside of the boundary of core pulp
and paper operations. Nor does it address the question of how much of
this carbon is sequestered as a result of its being converted to PCC.
(Ultimately, however, most of the carbon in PCC is sequestered in
landfilled paper, landfilled residuals from deinking mills, or in ash
from burning used paper.)

Example Calculation: GHG emissions from a natural gas-fired lime kiln

A 1000 ton/day kraft mill has a single gas-fired lime kiln. The mill's
records indicate that it used 28.6 x 10^6^ pounds of gas last year with
a typical heat content of 21,000 Btu HHV/lb and a density of 0.77
kg/m^3^. The IPCC CO~2~ emission factor for natural gas from boilers can
be used for lime kilns since the CO~2~ emissions are a function only of
gas composition. The IPCC CO~2~ emission factor for natural gas is 56.1
t CO~2~/TJ. Unburned carbon is assumed to be negligible. For CH~4~, the
mill decides to use the only available emission factor for kraft mill
lime kilns (2.7 kg CH~4~/TJ) and assumes that N~2~O emissions are
negligible based on the IPCC discussion of temperatures needed to
generate N~2~O. The kiln's GHG emissions are estimated as follows.

CO~2~ emissions:

-   28.6 x 10^6^ pounds gas/y x 21,000 Btu HHV/lb = 601 x 10^9^ Btu
    HHV/y

-   for natural gas, LHV is 0.9 times HHV (see section 4.4.2)

-   601 x 10^9^ Btu HHV/y x 0.9 (to convert to LHV) = 541 x 10^9^ Btu
    LHV/y

-   541 x 10^9^ Btu/y x (1.055 x 10^-6^ GJ/Btu) = 570,000 GJ/y = 570
    TJ/y

-   570 TJ/y x 56.1 t CO~2~/TJ = 32,000 t CO~2~/y

CH~4~ emissions:

-   570 TJ/y x 2.7 kg CH~4~/TJ = 1540 kg CH~4~/yr

Using the IPCC CO~2~ equivalency factor of 21 for methane, this equals
32 t CO~2~ equivalents. This is a very small number compared to the
CO~2~ emissions (32,000 t). In addition, the estimate is based on a
small and old data set. Consequently, in the inventory results, the mill
might decide to report that the CH~4~ emissions from this source are
non-material to the inventory.

N~2~O emissions:

-   As discussed above, and in more detail in Annex B, IPCC's analysis
    of the temperatures needed to form N~2~O in combustion processes
    suggest that it is unlikely that significant amounts of N~2~O would
    be formed in lime kilns. The mill would probably decide to note this
    in the inventory results.

Total GHG emissions = 32,000 + 32 + 0 = 32,000 CO~2~ equivalents/y

**10.0 CARBON DIOXIDE EMISSIONS FROM MAKE-UP CHEMICALS**

Although losses of sodium and calcium from the recovery system are
usually made-up using non-carbonate salts, small amounts of CaCO~3~ and
Na~2~CO~3~ are sometimes used. The carbon contained in these chemicals
is usually of fossil origin, although in some cases (e.g. Na~2~CO~3~
purchased from soda-based semi-chem mills) it can be derived from
biomass. Much of the carbon in these make-up chemicals can be assumed to
escape as CO~2~ from the lime kiln or recovery furnace. It is
reasonable, therefore, to include it in emissions inventories. The
emissions can be estimated by assuming that all of the carbon in CaCO~3~
and Na~2~CO~3~ used in the recovery and causticizing areas is released
to the atmosphere. The amounts are usually small enough that, under
normal circumstances, it is reasonable to use either mill purchasing
records or industry norms to develop the estimates. If the carbon in
make-up chemicals is biomass in origin (an uncommon situation), the
CO~2~ released from it is not considered a GHG emission and, in these
cases, this source does not need to be addressed.

The conversion factors for estimating fossil-CO~2~ releases from the use
of carbonate-based make-up chemicals in the pulp mill are shown in the
following table.

**Table 5**. Emissions from Calcium- and Sodium-Carbonate Make-up in the
Pulp Mill\*

  --------------------------------- -------------------------------------
                                    Emissions

  Pulp mill make-up CaCO~3~         440 kg CO~2~/ t CaCO~3~

  Pulp mill make-up Na~2~CO~3~      415 kg CO~2~/ t Na~2~CO~3~

  \* If the carbonate is derived    
  from biomass, the GHG emissions   
  are zero                          
  --------------------------------- -------------------------------------

Example Calculation: Kraft mill using CaCO~3~ for make up at the lime
kiln.

A 2000 tpd kraft mill determined from mill records that it uses about
7000 t (7700 short tons) CaCO~3~ a year as make up in the causticizing
area (make up rate of about 2 percent for this mill). This CaCO~3~ is
from a source where carbonate would be expected to be fossil (not
biomass) in origin. The emissions are estimated as follows.

-   (7000 t CaCO~3~/y ) x 440 kg CO~2~/t CaCO~3~ = 3,080,000 kg CO~2~/y
    = 3080 t CO~2~/y

**11.0 GREEENHOUSE GAS EMISSIONS FROM STATIONARY COMBUSTION OF BIOMASS
FUELS**

**11.1 Carbon Dioxide Emissions from Burning Biomass Fuels**

In almost all protocols, CO~2~ emissions from biomass burning are
excluded from the list of emissions to be reported in GHG inventories
(although some protocols suggest these emissions be included for
information purposes) (IPCC 1997a, WRI 2001). This exclusion reflects
the special characteristics of biomass carbon.

In the words of Dr. Kenneth Green of the Reason Public Policy Institute,
"\[b\]iomass energy is considered a net-zero contributor of
greenhouse-gas emissions, because the carbon dioxide released during
biomass combustion is later withdrawn from the atmosphere by forest
regrowth. Through forest management practices, the carbon dioxide is
reabsorbed, creating a closed-loop system that has zero effect on the
atmosphere" (RPPI 2001). The International Energy Agency points out that
"\[t\]he importance of solar-based renewable energy sources for the
reduction of greenhouse gas (GHG) emissions has been widely recognized.
... Among these solar-based renewable sources, energy from biomass is
considered to be one of the most promising..." (IEA 1998). The IPCC
recommends that CO~2~ emissions from biomass burning be excluded from
estimates of total CO~2~ emissions due in part to "the sustainable
nature of biofuels" (IPCC 1997a)

The exclusion of biomass-CO~2~ from GHG emissions inventories is also
important to prevent double counting. This is because of the methods
used to track biomass carbon. Biomass carbon is stored in various carbon
"pools," forests being one of the largest. When wood is harvested, the
carbon is removed from the forest pool and either moved to another
storage pool (e.g. building products) or emitted to the atmosphere, for
instance by decay or burning. When biomass is burned, carbon is removed
from storage and released to the atmosphere. This is, in fact, how the
IPCC methodology accounts for emissions from burning -- it accounts for
them as a change in the amounts of biomass carbon in storage. Because
the IPCC methodology accounts for emissions from biomass burning in this
way, they should not be counted again at the point where the burning
occurs because this would constitute double counting.

Therefore, in keeping with well-established practices, these calculation
tools do not address CO~2~ emissions from biomass burning. IPCC provides
the following list of biomass fuels (IPCC 1997a, 1997c).

-   wood and wood waste (although biogas from wood waste and other
    biomass is not specifically listed by IPCC, it clearly falls within
    the general definition of biomass)

-   charcoal

-   dung

-   agricultural residues and wastes

-   municipal and industrial wastes (where the organic material is
    biological in origin) (this would include wastewater treatment
    sludges from pulp and paper mills)

-   bagasse

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-   bio-alcohol

-   black liquor

-   landfill gas

-   sludge gas

CO~2~ emissions from peat burning are usually considered to be GHGs and
they are included the emissions from fossil fuel burning. (See Table 2.)

Municipal solid waste (MSW) is sometimes used as a fuel and it contains
significant amounts of biomass carbon (primarily in paper and food
waste) and fossil carbon (primarily in plastics). IPCC recommends that
the composition of the MSW (i.e. its fossil carbon content) be used to
estimate emissions of fossil CO~2~. Where no other data are available,
IPCC recommends assuming that 16% of the wet weight of MSW is fossil
carbon and 5% of the fossil carbon is unburned (IPCC 2000a). These
combined assumptions yield a fossil-CO~2~ emission factor of 557 kg
CO~2~/wet tonne MSW burned.

**11.2 Methane and Nitrous Oxide Emissions from Burning Biomass Fuels**

Although CO~2~ from biomass burning is almost universally excluded from
GHG inventories, the CH~4~ and N~2~O from biomass burning are sometimes
included. Calculation tools are provided, therefore, to assist in
estimating these emissions.

If a company has reliable site-specific data allowing it to estimate
CH~4~ and N~2~O emissions from biomass combustion, it should use these
data. Otherwise, it will be necessary to use the most appropriate
emission factors available. Unfortunately, there are few data on CH~4~
and N~2~O emissions from biomass boilers and recovery furnaces. Some of
the available emission factors are shown here and discussed in more
detail in Annex C

IPCC's Revised 1996 Inventory Guidelines used emission factors developed
by USEPA. This is also true for a number of countries. EPA has since
revised these factors. Even the updated EPA factors, however, are based
on very few data. The following table summarizes the available
information on methane and nitrous oxide emissions from biomass boilers.
The many individual country factors that are based on IPCC or USEPA
factors are not shown. The variability in the data reflect the many
different types and ages of boilers tested, the operating conditions,
control equipment and fuel characteristics.

Where an emission factor description shown in the table matches
conditions at a mill, the company may want to select that emission
factor for estimating mill emissions. For instance, companies with
fluidized bed boilers may want to use the Fortum emission factors
because they were developed on fluidized bed boilers while the other
emission factors were developed on stoker boilers or on boilers of an
unspecified design. In many cases, however, because of the ranges in
emission factors and the limited ability, at this time, to match
emission factors to boiler design, operating conditions, and fuels, it
is reasonable to use the median emission factors shown in the table.
These median emission factors fall within the ranges cited in the
CORINAIR emissions inventory (ranges also shown in the table) (EEA
1999).

**Table 6.** Emission Factors for CH~4~ and N~2~O from Biomass
Combustion

+----------------------------------+-------+-------+------------------+
| Emission Factor Description      | kg    | kg    | Reference        |
|                                  | CH~   | N~2   |                  |
|                                  | 4~/TJ | ~O/TJ |                  |
+----------------------------------+-------+-------+------------------+
| Wood waste-fired boilers         |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Wood, wood waste and other       | 30    | 4     | Tier 1 -- IPCC   |
| biomass and wastes               |       |       | 1997c            |
+----------------------------------+-------+-------+------------------+
| Uncontrolled emissions from      | 15    | \-    | Tier 2 -- IPCC   |
| wood-fired stoker boilers        |       |       | 1997c            |
+----------------------------------+-------+-------+------------------+
| Average for wood residue         | 9.5\* | 5.9\* | USEPA 2001       |
| combustion                       |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Average for circulating          | 1     | 8.8   | Fortum 2001      |
| fluidized bed boilers burning    |       |       |                  |
| peat or bark                     |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Average for bubbling fluidized   | 2\*\* | \< 2  | Fortum 2001      |
| bed boilers burning peat or bark |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Pre-1980 wood residue-fired      | 8.2\* | \-    | NCASI 1980       |
| stoker boilers sampled ahead of  |       |       |                  |
| control devices                  |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Pre-1980 wood residue-fired      | 2.7\* | \-    | NCASI 1985       |
| stoker boilers sampled after wet |       |       |                  |
| scrubbers                        |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Wood fired boiler                | 41^λ^ | 3     | JPA 2002         |
|                                  |       | .1^λ^ |                  |
+----------------------------------+-------+-------+------------------+
| Wood as fuel                     | 24    | 3.4   | AEA Tech. 2001   |
|                                  | ^λ^   | ^λ^   |                  |
+----------------------------------+-------+-------+------------------+
| Wood waste                       | 30    | 5     | Swedish EPA 2001 |
+----------------------------------+-------+-------+------------------+
| ***Median emission factors for   | ***   | **    |                  |
| wood waste***                    | 12*** | *4*** |                  |
+----------------------------------+-------+-------+------------------+
|                                  | 1 -   | 1.4   | EEA CORINAIR     |
|                                  | 40    | -- 75 | 1999             |
+----------------------------------+-------+-------+------------------+
| Recovery furnaces                |       |       |                  |
+----------------------------------+-------+-------+------------------+
| Recovery furnace                 | \< 1  | \< 1  | Fortum 2001      |
+----------------------------------+-------+-------+------------------+
| Recovery furnace -- black liquor | 2.5   | \-    | JPA 2002         |
|                                  | ^Ω^   |       |                  |
+----------------------------------+-------+-------+------------------+
| Black Liquor                     | 30    | 5     | Swedish EPA 2001 |
+----------------------------------+-------+-------+------------------+
| ***Median emission factors for   | ***2  | **    |                  |
| black liquor***                  | .5*** | *2*** |                  |
+----------------------------------+-------+-------+------------------+
|                                  | 1     | 1 --  | EEA CORINAIR     |
|                                  | -     | 21.4  | 1999             |
|                                  | -17.7 |       |                  |
+----------------------------------+-------+-------+------------------+
| \* Converted from GCV to NCV     |       |       |                  |
| assuming a 5% difference         |       |       |                  |
|                                  |       |       |                  |
| \*\* Excludes one very high      |       |       |                  |
| number associated with low       |       |       |                  |
| oxygen-high carbon monoxide      |       |       |                  |
| conditions                       |       |       |                  |
|                                  |       |       |                  |
| ^λ^ Based on heat content of 20  |       |       |                  |
| GJ/t dry solids                  |       |       |                  |
|                                  |       |       |                  |
| ^Ω\ ­^ Based on liquor heat       |       |       |                  |
| content of 13.3 GJ/t dry solids  |       |       |                  |
+----------------------------------+-------+-------+------------------+

Example Calculation: Mill with bark boiler

A mill has a 250,000 kg steam/hour (550,000 pound/hr) circulating
fluidized bed (CFB) bark boiler. In a year, the boiler burns
approximately 6.9 x 10^6^ GJ of bark and 0.8 x 10^6^ GJ of residual fuel
oil. Because the boiler receives supplemental fossil fuel, it is
necessary to estimate the CO~2~ from the fossil fuel use and the CH~4~
and N~2~O emissions based on the total firing rate. The mill decides to
use the IPCC emission factor for residual oil (77.4 t CO~2~/TJ) and to
estimate CH~4~ and N~2~O emissions based on the total firing rate and
the emission factors developed by Fortum on CFB boilers. The average
emission factors found by Fortum, shown in Table 6, are 1 kg CH~4~/TJ
and 8.8 kg N~2~O/TJ. Unburned carbon from the residual fuel oil is
assumed to be negligible.

CO~2~ emissions from fossil fuel:

-   (0.8 x 10^6^ GJ/y) = (0.8 x 10^3^ TJ/y)

```{=html}
<!-- -->
```
-   (0.8 x 10^3^ TJ/y) x (77.4 t CO~2~/TJ) = 61,900 t CO~2~/y

CH~4~ emissions:

-   total heat input = (6.9 x 10^6^ GJ/y) + (0.8 x 10^6^ GJ/y) = 7.7 x
    10^6^ GJ/y = 7.7 x 10^3^ TJ/y

```{=html}
<!-- -->
```
-   7.7 x 10^3^ TJ/y x 1 kg CH~4~/TJ = 7,700 kg CH~4~/y = 7.7 t CH~4~/y

Using the IPCC warming potential of 21 for CH~4~, this equates to 162 t
CO~2~ eq./y.

N~2~O emissions:

-   total heat input = 7.7 x 10^3^ TJ/y

```{=html}
<!-- -->
```
-   7.7 x 10^3^ TJ/y x 8.8 kg N~2~O/TJ = 67,800 kg N~2~O/y = 67.8 t
    N~2~O/y

Using the IPCC warming potential of 310 for N~2~O, this equates to
21,000 t CO~2~ eq./y

Total CO~2~ equivalents emitted = 61,900 + 162 + 21,000 = 83,000 t CO~2~
equivalents/y

**12.0 EMISSIONS AND EMISSION CREDITS FROM IMPORTS AND EXPORTS OF
ELECTRICITY AND STEAM**

The consumption of power or steam from another company usually results
in the generation of indirect emissions -- i.e. "emissions that are a
consequence of activities of the reporting company, but occur from
sources owned or controlled by another company" (WRI 2001a). Of course,
virtually every raw material, energy source and service used by a
company has an indirect emissions impact. Many GHG accounting protocols,
however, selectively include indirect emissions related to electrical
power and steam consumption because they are applicable to a wide range
of activities and can be a significant component of a company's total
GHG impact. The calculation tools presented in this report, therefore,
address indirect emissions from electricity and steam transfers. Like
most existing protocols, these tools recommend that indirect emissions
be reported separately from direct emissions.

It is important to understand that the issue of how to estimate indirect
emissions remains contentious. The estimation of "credits" to reflect
the emissions impact of exports of power and steam is especially
controversial. Because of this, the following material describes a
number of approaches to estimating indirect emissions impacts. The user
is free to select from among these and other approaches but must explain
the method used.

To be consistent with accepted GHG accounting protocols, these
calculation tools suggest a format for reporting results wherein a mill
reports all direct emissions associated with the generation of power and
steam in company-owned or -controlled sources, whether the power and
steam is used internally or exported. The result tables, however, allow
the mill to show a separate \"credit\" for the indirect emissions impact
of exported power and steam.

**12.1 Emission Factors for Purchased Power and Steam**

Electrical power companies and national authorities publish information
on the emissions generated in producing electrical power on a national
or regional basis, so it is relatively easy to estimate the indirect
emissions associated with purchased power. (Sources for national and
regional information for several countries are identified in Annex D.)
It is often difficult, however, to determine whether published emission
factors for electrical power include all GHGs or are based only on
fossil CO~2~ emissions. The difference is usually unimportant because
CO~2~ represents the great majority of the emissions in most situations.
For purposes of these calculation tools, therefore, it is assumed that
purchased power emission factors address all GHGs and are reported in
CO~2~ equivalents. Where emission factors are available for individual
gases associated with electrical power, the individual gases can be
reported separately and then combined into carbon dioxide equivalents,
or the individual emission factors can be combined into a single
CO~2~-equivalents emission factor.

Electrical power transmission losses vary from location to location. In
some cases, they are significant enough that they provide an important
rationale for distributed power generation. However, published GHG
emission factors for purchased power seldom incorporate the effect of
transmission losses. Furthermore, accepted GHG Protocols seldom ask
users of electrical power to account for transmission losses. For these
reasons, these tools recommend the use of emission factors for purchased
power that do not include transmission losses. If transmission losses
are particularly important, however, this can be noted in the results
and the impact can be estimated in supporting information.

In addition, some published emission factors for purchased power are
"full fuel cycle" emission factors that include upstream emissions from
fuel production, etc. Because full fuel cycle emission factors are not
the norm, these calculation tools recommend that purchased power
emission factors be based only on the emissions from the power producers
and not their upstream emissions. If companies must use full fuel cycle
emission factors, to satisfy national reporting requirements for
instance, this should be noted in the results.

**12.2 Netting Imports and Exports**

In some cases, facilities both import and export electricity, and these
facilities may want to net imports and exports before estimating the
emissions impact. Because of the controversies about estimating indirect
emissions impacts, however, netting of imports and exports is a
controversial practice. The WRI/WBCSD GHG Protocol, for instance,
specifically requires that the emissions impacts of exports be reported
separately, as "supporting information," rather than being reported
together with indirect emissions from imports, and netting is
specifically prohibited (WRI 2001a). Therefore, companies wanting to
follow the WRI/WBCSD GHG Protocol (a) should not net imports and
exports, (b) should report the emissions from imports and exports
separately, and (c) should clearly describe the methods used to estimate
both types of indirect emissions.

Netting of imports and exports might be appropriate in situations where
companies assume that the emissions impact from exported electricity is
equal to the emissions attributable to displaced grid electricity, and
further assume that the grid emission factors for imported and exported
electricity are the same. Because this practice is not universally
accepted, however, companies using it should clearly explain their
calculations in the results section of the report.

**12.3 Electricity Imports**

To estimate indirect emissions associated with imported power, companies
should use the most appropriate purchased power emission factor
available: i.e. one that reflects the emissions generated during the
production of the power being purchased. At most pulp and paper mills,
power imports are from base loads. In most cases, therefore, the base
load or average emission factor will be used rather than the marginal or
peak power emission factor. Where companies can demonstrate that a peak
power emission factor (or some other emission factor) is more
appropriate, it can be used but the justification should be noted in the
results. In some cases, the emission factor for purchased power will
reflect specific purchasing agreements with a power supplier (e.g. for
"green" power).

In cases where imported power is generated by a nearby CHP system, the
emissions associated with the imported power can be estimated using the
method described in Section 12.7 of this report. Of course, if a mill is
using all of the heat and power from a CHP system, there is no need to
allocate the emissions. In this case, if the company owns or controls
the source, all of the emissions will be reported as direct emissions.
If the source is owned or controlled by another entity, all of the
emissions will be reported as indirect emissions.

Example calculation: Mill purchasing electrical power

A mill in Alberta, Canada purchases, in a year's time, 300 TJ of
electrical power (83,300 MWh). The Canadian VCR Registration Guide shows
an average emission factor for purchased power in Alberta of 0.991 kg
CO~2~ eq./kWh. (See Annex D.) The indirect emissions associated with the
purchased power are estimated as follows.

-   83,300 MWh/y = 83.3 x 10^6^ kWh/y

-   (83.3 x 10^6^ kWh/y) x (0.991 kg CO~2~ eq./kWh) = 82.6 x 10^6^ kg
    CO~2~ eq./y = 82,600 t CO~2~ eq./y

**12.4 Electricity Exports**

In most cases, mills will report all emissions from company-owned
sources that produce electricity as direct emissions whether the power
is used internally or exported. The mill, however, may estimate a
separate indirect emissions "credit" reflecting the emissions impact of
the electricity exports. There are no universally accepted methods for
estimating these credits. Therefore, the results of the report should
clearly explain how they were estimated. As noted above, companies
wanting to conform to the WRI/WBCSD GHG Protocol should not net imports
and exports.

One method for estimating the emissions impact of exported power is to
estimate the emissions associated with the power that was displaced from
the grid. To estimate this "credit" the mill should use the most
appropriate grid emission factor available -- i.e. one that reflects the
emissions displaced by the power being exported. Because mills usually
export power into base loads (i.e. mills do not usually serve as
suppliers of peaking power), the base load emission factor will be used
in most cases rather than the marginal or peak power emission factor.
Companies may use the peak or marginal emission factors, however, if it
is clear that marginal power is being displaced.

A second method assigns a "credit" equal to the emissions generated by
the mill to produce the exported power. Because exported electricity
from mills is usually generated in combined heat and power systems,
companies may need to use the methods described in Section 12.7 to
estimate the emissions attributable to the exported power. In cases
where mills are exporting biomass-generated (or other low carbon
intensity) electricity into a fossil fuel-based electrical grid, this
approach will produce a much lower "credit" than the displaced emissions
method described above.

Example calculation: A mill sells excess power from a combustion turbine
but on occasion also purchases power

A mill in Georgia, US operates a 25 MW combustion turbine fired with
natural gas. On average, the mill uses 15 MW and the remaining 10 MW are
sold to the local utility. The unit operates 24 hours a day and 250 days
a year. Over a year's time, however, the mill also purchases 40,000 MWh
from the grid. The company decides to estimate the emissions impact of
the exported electricity based on the assumption that the export
displaces an equivalent amount of power from the grid. The exports and
imports take place during periods when the grid emission factor would be
expected to be the same. Therefore, the mill decides to estimate the
indirect emissions impact based on net electricity flows, but to ensure
transparency, the quantities of imported and exported electricity are
shown in the results. The mill examines the references in Annex D and
finds that the US Department of Energy has published an emission factor
for electricity in Georgia. Instead of publishing a single factor,
however, the factors for CO~2~, CH~4~, and N~2~O are published
separately. The emission factors are 1,420 lb. CO~2~/MWh, 0.0098 lb.
CH~4~/MWh, and 0.0223 lb. N~2~O/MWh. The emissions credit associated
with the exported power is calculated as follows.

Exported power:

-   10 MW \* (24\*250) h/y = 60,000 MWh/y

Net exported power

-   60,000 -- 40,000 = 20,000 MWh/y

Developing a combined emission factor in CO~2~ equivalents

-   IPCC Global Warming Potentials: (1 lb. CH~4~ = 21 lb. CO~2~ eq.) and
    (1 lb. N~2~O = 310 lb. CO~2~ eq.)

-   Purchased power emission factor in terms of CO~2~ equivalents =
    1420 + (0.0098x21) + (0.0223x310) = 1427 kg. CO~2~ eq./MWh (Note the
    small difference made by including CH~4~ and N~2~O)

Estimating the indirect emissions credit

-   Power exported in a year = 20,000 MWh/y

```{=html}
<!-- -->
```
-   Indirect emissions credit = 20,000 MWh/y x 1427 kg CO~2~ eq./MWh =
    28.5 x 10^6^ kg CO~2~ eq./y = 28,500 t CO~2~ eq./y

This would be shown in the results table as a credit but a footnote
would explain that the estimate was based on exports of 60,000 MWh/y
netted against imports of 40,000 MWh/y

**12.5 Steam Imports**

In many cases where steam is imported by a mill, the steam is produced
by a nearby CHP system. In these cases, the emissions reported by the
mill can be estimated using the allocation method described in Section
12.7 of this report. In other cases, the contractual arrangement between
the mill and power producer may define how the emissions from the power
plant are to be allocated between the power and the steam sold by the
power plant. In these cases, the allocation should be explained in the
results. If the imported steam is not generated in a CHP system, best
professional judgement must be used to estimate the emissions reported
by the mill. In these calculations, the heat delivered to the mill can
be adjusted to reflect the amount of heat in returned condensates. The
method used to estimate the indirect emissions associated with imported
steam should be described in the results of the inventory.

**12.6 Steam Exports**

As in the case of electricity, the total on-site emissions from
company-owned boilers are shown as direct emissions whether steam is
exported or not, but the emissions associated with exported steam can be
shown separately as a credit. Like exported power, there is no
universally accepted method for estimating "credits" for exported steam.
The primary options for estimating these credits are analogous to the
options for exported electricity. Using the first option, the emission
"credit" is developed using an assumption that exported steam displaces
steam from another source. The "credit" is then based on the emissions
associated with the displaced steam.

Alternatively, the emissions credit is developed from an estimate of the
emissions associated with the production of the exported steam. The
method used to develop the estimate will depend on whether a CHP system
is involved. If steam from a boiler is exported directly, without first
being used in a CHP system, the emissions from the boiler can usually be
allocated in direct proportion to the amount of steam exported (as a
fraction of the total amount of steam generated by the boiler). If,
however, a CHP system is involved, the method described below should be
used to allocate emissions.

In either case, the heat delivered by the mill can be adjusted to
reflect the amount of heat in returned condensates.

A variety of situations will require the use of best professional
judgement. Because of the variety of methods that might be used to
estimate an indirect emissions credit for exported steam, the results of
the inventory should explain the methods used.

**12.7 Allocating Emissions from Combined Heat and Power (CHP) Systems**

Where electricity is produced by combined heat and power (CHP) systems,
it may be necessary to allocate the emissions from the CHP system to the
various output energy streams. Of course, if the mill owns the CHP
system and uses all of its output, allocation is not necessary because
all of the emissions are direct emissions for the mill. In many cases,
however, a mill may either receive CHP energy from an outside provider
or may export a portion of its own CHP output. For instance, if a mill
is importing steam from a nearby power plant, it is necessary to
estimate the indirect emissions associated with the imported steam.
Likewise, if a mill is exporting power from a CHP system, but using the
steam internally, one must estimate how much of an indirect emissions
"credit" to show for the exported electricity.

Although there are several methods for allocating emissions from CHP
systems, the "efficiency" method is recommended in these calculation
tools. (Additional information on a number of different methods is
presented in Annex E.) The efficiency method is recommended because it
attempts to relate the energy outputs to the amounts of fuel used to
generate them, and by extension, to the GHGs produced in generating
them. Where a company uses an alternative method, the method should be
explained in the results.

The efficiency method is one of two methods recommended by WRI/WBCSD
(termed "CHP option 1" by WRI/WBCSD) (WRI 2001b, 2001c). There are two
versions of the efficiency method. The first, the simplified efficiency
method, is less complex but involves several assumptions about equipment
efficiencies. It is expected that the simplified method will be adequate
for many mills and, therefore, it is included in this report as a
default method. The second, the detailed efficiency method, is more
complicated but can use site-specific design and operating data that
companies sometimes have for CHP systems. The detailed efficiency method
is described in Annex E.

**12.7.1 *Simplified Efficiency Method***

The efficiency method requires use of assumed efficiency factors for the
production of power and steam, or actual efficiency factors for each
steam or power generation device based on detailed process design and
operating information. The simplest approach to applying the efficiency
method is to assign a single efficiency factor to all power output and a
single efficiency factor to all heat output. This information is then
used in the following equations, an approach referred to in this report
as the simplified efficiency method. The simplified efficiency method is
the method recommended for mills that lack, or choose not to use,
detailed design and operating data from CHP systems.

> $E_{H} = \left\{ \frac{\left( \frac{H}{e_{H}} \right)}{\left( \frac{H}{e_{H}} \right) + \left( \frac{P}{e_{P}} \right)} \right\} \times E_{T}$
> *(Eq. 1)*
>
> *Where:*
>
> *E~H~ = emissions share attributable to heat production, t GHG/y*
>
> *E~T~ = total emissions from the CHP plant, t GHG/y*
>
> *H = heat output, GJ/y*
>
> *P = power output, GJ/y*
>
> *e~H~ = assumed efficiency of typical heat production (default = 0.8)*
>
> *e~P~ = assumed efficiency of typical electric power production
> (default = 0.35)*

The emission share attributable to electric power production is assigned
from the relation:

> $E_{P} = E_{T} - E_{H}$ *(Eq. 2)*

*Where: E~P~ = emissions share attributable to electric power
production*

In these calculations, the heat in steam can be corrected to reflect the
amount of heat in returned condensates.

In using the simplified efficiency method, WRI/WBCSD recommends that an
efficiency of 0.35 be used for power generation and 0.8 be used for
steam generation (WRI 2001b, 2001c). The first example calculation below
makes use of these recommended default efficiency factors.

Another approach to selecting efficiency factors for use in the
simplified efficiency method of emission allocations is based on the
fact that the efficiency for producing steam is typically between 0.8
and 0.9 regardless of the technology used for steam production. By
assuming an efficiency of steam production, the efficiency for
electrical power production can be back-calculated if information on
fuel consumption in the CHP system is available. A second example
calculation included below is based on an assumed steam production
efficiency factor and a back-calculated electricity production
efficiency factor.

Example Calculation: Allocating CHP emissions to three output streams --
Simplified efficiency method with WRI/WBCSD recommended default
efficiency factors

A mill has the CHP system shown in the following figure, but it is
lacking (or chooses not to use) detailed energy balance information.
Instead, the company chooses to use the simplified efficiency method and
the default efficiencies recommended by WRI/WBCSD; 0.35 for power
generation and 0.8 for steam generation (WRI 2001b, 2001c).

![](media/image1.wmf){width="5.991666666666666in"
height="2.0166666666666666in"}

Using these assumed efficiencies, emissions can be allocated among the
three outputs of the CHP system as follows (using a basis of one hour of
operation):

Total system emissions = 3367+2131=5498 kg CO~2~ / hr

Total system power output = P~1~ + P~2~ = 9 MW

$E_{H} = \left\{ \frac{\left( \frac{\text{15MW}}{0\text{.}8} \right)}{\left( \frac{\text{9MW}}{0\text{.}\text{35}} \right) + \left( \frac{\text{15MW}}{0\text{.}8} \right)} \right\} \times \text{5498}\text{kgCO}_{2} = \text{2318}\text{kgCO}_{2}$=
19,475 t CO~2~/y at 350 d/y operation

$E_{P} = \text{5498}\text{kgCO}_{2} - \text{2318}\text{kgCO}_{2} = \text{3180}\text{kgCO}_{2}$=
26,712 t CO~2~/yr at 350 d/y operation

Using the simplified efficiency method with default power and steam
efficiency factors, therefore, the emissions from the CHP system are
allocated to the output streams in the following percentages:

-   Percentage of CHP emissions to heat output = 100\*2318/5498 = 42.2%

-   Percentage of CHP emissions to power output = 100\*3180/5498 = 57.8%

These percentages can be used to allocate all GHG emissions from the CHP
system. Emission factors can be developed for the energy outputs:

-   Emission factor for CHP heat output = (2318 kg CO~2~/hr)/15 MW =
    154.5 kg CO~2~/MWh

-   Emission factor for CHP power output = (3180 kg CO~2~/hr)/9 MW =
    353.3 kg CO~2~/MWh

Example Calculation: Allocating CHP emissions to three output streams --
Simplified efficiency method with assumed steam production efficiency
factor and back calculated electricity efficiency factor

A mill has the CHP system shown in the following figure, but it is
lacking (or chooses not to use) detailed energy balance information.
Instead, the company chooses to use the simplified efficiency method
with an assumed steam efficiency factor between 0.8 and 0.9 and an
electricity emission factor back calculated from fuel consumption
information.

![](media/image1.wmf){width="5.991666666666666in"
height="2.0166666666666666in"}

Using an assumed efficiency factor of 0.85 for steam production,
emissions can be allocated among the three outputs of the same CHP
system as follows (using a basis of one hour of operation):

Total system fuel input = (1006 + 1590 m^3^/hr nat. gas) × (10,484
Wh/m^3^ nat. gas)

= 27.22 × 10^6^ W = 27.22 MW

Total system emissions = 3367+2131=5498 kg CO~2~ / hr

Total system power output = P~1~ + P~2~ = 9 MW

Overall efficiency factor for power (*e~P~*):

$$\frac{\text{15}\text{MW}}{0\text{.}\text{85}} + \frac{9\text{MW}}{e_{P}} = \text{27}\text{.}\text{22}\text{MW},\text{  }\therefore\text{  }e_{P} = \frac{9\text{MW}}{\text{27}\text{.}\text{22}\text{MW} - \frac{\text{15}\text{MW}}{0\text{.}\text{85}}} = 0\text{.}\text{94}$$

$E_{H} = \left\{ \frac{\left( \frac{\text{15MW}}{0\text{.}\text{85}} \right)}{\left( \frac{\text{9MW}}{0\text{.}\text{94}} \right) + \left( \frac{\text{15MW}}{0\text{.}\text{85}} \right)} \right\} \times \text{5498}\text{kgCO}_{2} = \text{3564}\text{kgCO}_{2}$=
29,939 t CO~2~/y at 350 d/y operation

$E_{P} = \text{5498}\text{kgCO}_{2} - \text{3564}\text{kgCO}_{2} = \text{1934}\text{kgCO}_{2}$=
16,246 t CO~2~/yr at 350 d/y operation

Using the simplified efficiency method with assumed steam and back
calculated electricity efficiency factors, therefore, the emissions from
the CHP system are allocated to the output streams in the following
percentages:

-   Percentage of CHP emissions to heat output = 100\*3564/5498 = 64.8%

-   Percentage of CHP emissions to power output = 100\*1934/5498 = 35.2%

These percentages can be used to allocate all GHG emissions from the CHP
system. Emission factors can be developed for the energy outputs:

-   Emission factor for CHP heat output = (3564 kg CO~2~/hr)/15 MW =
    237.6 kg CO~2~/MWh

-   Emission factor for CHP power output = (1934 kg CO~2~/hr)/9 MW =
    214.9 kg CO~2~/MWh

**13.0 GREENHOUSE GAS EMISSIONS FROM VEHICLES AND MISCELLANEOUS FOSSIL
FUEL-FIRED EQUIPMENT**

Companies often own vehicles to transport raw materials, products,
wastes, and employees. Companies may also own off-road vehicles and
other types of fossil fuel-fired equipment. The WRI/WBCSD GHG Protocol
includes these emissions in its Scope 1 level of reporting, and
recommends that they be included in all inventories. Because companies
may want to include these emissions in corporate GHG inventories, they
are addressed in these calculation tools. Companies should indicate in
the results of the inventory whether these emissions have been included.

**13.1 Greenhouse Gases from On-Road Vehicles**

Companies wanting to include these emissions can base them on either on
fuel consumption statistics or information on the distance traveled.
Emission factors from a variety of sources allow estimates of CO~2~,
CH~4~, and N~2~O emissions from transportation vehicles. (See Annex F.)
The emission factors in Annex F clearly demonstrate, however, that CH~4~
and N~2~O emissions are a small fraction of CO~2~ emissions from on-road
transportation sources. CO~2~ emission factors for liquid transportation
fuels are usually close to 70 kg CO~2~/GJ while, even on a
CO~2~-equivalents basis, combined CH~4~ and N~2~O emission factors are
approximately 0.6 kg/GJ, less than one percent of the CO~2~ emissions.
The WRI/WBCSD GHG Protocol addresses only CO~2~ emissions from these
sources and given the small contribution of non-CO~2~ gases, this is
also the default approach suggested in these calculation tools. Where it
is easier, however, companies may want to use emission factors that
include all GHGs in units of CO~2~-equivalents.

If companies use fuel consumption statistics to estimate CO~2~
emissions, the estimates are derived using exactly the same approach as
used for stationary fossil fuel combustion sources, described in Section
8 of these calculation tools. If, on the other hand, the company finds
it more convenient to develop the emissions estimate from statistics on
distance traveled, the emission factors in Table 7 can be used (WRI
2001d).

**13.2 Greenhouse Gas Emissions from Off-Road Vehicles and Equipment**

Companies may own off-road vehicles and other fossil fuel-powered
equipment that they want to include in the operational boundaries of the
inventory. These sources might include everything from forklifts to
chain saws.

Fuel consumption statistics can be used to estimate CO~2~ emissions from
these sources using the emission factors in Table 2. Unlike on-road
vehicles, however, CH~4~ and N~2~O emissions can be a notable fraction
of the GHG emissions from some of these sources. N~2~O emissions for
some of these sources are reported to be near 30 g/GJ or 9 kg
CO~2~-equivalents/GJ, which can amount to more than 10% of the CO~2~
emissions from such sources.

**Table 7.** Default Fuel Economy and Emission Factors for Different
Types of Mobile Sources and Activity Data (WRI 2001d)

  ------------------------ ---------------- ------ ----- -------- ---- ---- ---- ---- ------- ------- ---------- ------- -- ---
  Vehicle Characteristics                                                                             Emission              
                                                                                                      Factor                

  *Vehicle Type*           *Liters/100km*                                             *Mpg*           *gram                 
                                                                                                      CO~2~ /               
                                                                                                      km*                   

  New small gas/electric                           4.2                 56                             100.1                 
  hybrid                                                                                                                    

  Small gas auto, hghwy    7.3                                                        32              175.1                 

  Small gas auto, city     9.0                                                        26              215.5                 

  Medium gas auto, hghwy   7.8                                                        30              186.8                 

  Medium gas auto, city    10.7                                                       22              254.7                 

  Large gas automobile,                                  9.4                25                                   224.1      
  hwy                                                                                                                       

  Large gas automobile,    13.1                                                       18              311.3                 
  city                                                                                                                      

  Medium Station wagon,                            8.7                      27                207.5                         
  hwy                                                                                                                       

  Med Station wagon, city  11.8                                                       20              280.1                 

  Mini Van, hwy            9.8                                                        24              233.5                 

  Mini Van, city           13.1                                                       18              311.3                 

  Large Van, hwy           13.1                                                       18              311.3                 

  Large Van, city          16.8                                                       14              400.2                 

  Mid size. Pick-up                                      10.7     22                                  254.7                 
  Trucks, hwy                                                                                                               

  Pick-up Trucks, city     13.8                                                       17              329.6                 

  Large Pick-up Trucks,                     13.1                                 18                   311.3                 
  hwy                                                                                                                       

  Large Pick-up Trucks,    15.7                                                       15              373.5                 
  city                                                                                                                      

  LPG automobile           11.2                                                       21              266                   

  Diesel automobile        9.8                                                        24              233                   

  Gasoline light truck     16.8                                                       14              400                   

  Gasoline heavy truck     39.2                                                       6               924                   

  Diesel light truck       15.7                                                       15              374                   

  Diesel heavy truck       33.6                                                       7               870                   

  Light motorcycle         3.9                                                        60              93                    

  Diesel bus               35.1                                                       6.7             1035                  
  ------------------------ ---------------- ------ ----- -------- ---- ---- ---- ---- ------- ------- ---------- ------- -- ---

Emission factors for these sources have been published in a number of
places. Some of the available information is summarized in Annex F.
IPCC's guidelines contain several different sets of emission factors
without recommending a single set (IPCC 1997c). Table 8 below is from
one of the sources cited by IPCC. The CO~2~ factors in the table are
from Table 2 and are slightly different than those in the original table
in IPPC 1997c. The table also includes overall CO~2~-equvalent emission
factors developed using the IPCC global warming potentials for methane
(21) and N~2~O (310). Emission factors for CH~4~ and N~2~O from these
sources vary from one protocol to another. The differences in N~2~O, in
particular, can impact the CO~2~ equivalents by as much as 10%. Where
companies need precise estimates for these sources, it is recommended
that the various sources discussed in Annex F be examined to determine
which emission factors are most appropriate. In most cases, however, the
emission factors in Table 8 will be adequate.

**Table 8.** Fuel Consumption-Based Emission Factors

for Non-Road Mobile Sources and Machinery (IPCC 1997c)

(IPCC Revised 1996 Guidelines taken from EMEP/CORINAIR)

  ---------------------- ------------ ------------ ---------- --------------
                         CO~2~ kg/TJ  CH~4~ kg/TJ  N~2~O      CO~2~ equiv.
                                                   kg/TJ      kg/TJ

  *Source and Engine                                          
  Type*                                                       

  Forestry -- diesel     74,100\*     4            30         83,500

  Industry -- diesel     74,100\*     4            30         83,500

  Railways -- diesel     74,100\*     4            30         83,500

  Industry -- gasoline 4 69,300\*     50           2          71,000
  stroke                                                      

  Forestry -- gasoline 2 69,300\*     170          0.4        73,000
  stroke                                                      

  Industry -- gasoline 2 69,300\*     130          0.4        72,200
  stroke                                                      
  ---------------------- ------------ ------------ ---------- --------------

\* From Table 2.

Example calculation: GHG emissions from on-site vehicles and equipment

Based on purchasing records, a mill estimates the amounts of fuel
purchased over a year to fuel on-site vehicles and equipment. It applies
the largest of the emission factors shown in Table 1 and estimates that
the emissions are much less than one-half of one percent of the mill's
emissions. Rather than trying to develop a more accurate estimate, the
mill decides to report in the results only that the emissions from this
source are non-material because they represent less than 0.5% of the
total emissions.

Example calculation: GHG emissions from a company's forestry operations
and wood transport fleet

A company's fuel purchasing records indicate that, in a year, the
following amounts of fuel are consumed by the company's woodlands
operations and its fleet of trucks used to transport wood to the mill.

-   Gasoline = 10,000 l - The company estimates that approximately 90%
    of this is used in 4-stroke engines and 10% is used in 2-stroke
    engines in forestry equipment.

-   Diesel = 200,000 l

The heat content of the gasoline is estimated to be 0.034 GJ/l and the
heat content of the diesel fuel is 0.038 GJ/l.

The company decides to use the CO~2~-equivalent emission factors in
Table 8 above to estimate emissions.

-   Gasoline used in 4-stroke engines = 10,000 l/y x 0.9 = 9,000 l/y

-   9,000 l/y x 0.034 GJ/liter = 306 GJ/y = 0.306 TJ/y

-   0.306 TJ/y x 71,000 kg CO~2~-equiv./TJ = 21,700 kg CO~2~-equiv./y =
    21.7 t CO~2~-equiv./y

```{=html}
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```
-   Gasoline used in 2-stroke engines = 10,000 l/y x 0.1 = 1,000 l/y

-   1,000 l/y x 0.034 GJ/liter = 34 GJ/y = 0.034 TJ/y

-   0.034 TJ/y x 73,000 kg CO~2~-equiv./TJ = 2480 kg CO~2~-equiv/y = 2.5
    t CO~2~-equiv./y

```{=html}
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```
-   Diesel used = 200,000 l/y

-   200,000 l/y \* 0.038 GJ/l = 7600 GJ/y = 7.6 TJ/y

-   7.6 TJ/y x 83,500 kg CO~2~-equiv./TJ = 635,000 kg CO~2~-equiv./y =
    635 t CO~2~-equiv./y

Total GHG emissions from company-owned forestry operations and wood
transport trucks

-   21.7 + 2.5 + 635 = 659 t CO~2~-equiv./y

**14.0 GREENHOUSE GAS EMISSIONS FROM MILL WASTE IN LANDFILLS**

These calculation tools have been developed assuming that many companies
will include mill-owned landfills within the inventory boundaries. These
tools can also be used in cases where a mill's process waste is being
disposed in a municipal solid waste landfill and the company is
interested in estimating the mill's contribution to the municipal
landfill emissions. The reporting format, however, has been prepared
assuming that only the emissions from company-owned landfills will be
reported.

As is the case with most widely accepted protocols, only CH~4~ emissions
are addressed in these tools because the CO~2~ from landfills is
composed of biomass carbon (not counted as a greenhouse gas) and the
N~2~O emissions are assumed to be negligible.

In Table 1 of this report, an emission factor for landfilled waste is
presented. This factor is based on a number of conservative assumptions
and, in most cases, is expected to produce estimates that are higher
than the actual emissions attributable to landfilled mill waste. The
emission factor can be useful in deciding whether landfill emissions are
material to the results of the inventory. For preparing an estimate to
use in the inventory results, however, these calculation tools recommend
the methods, described below.

**14.1 Using Data from Landfill Gas Collection Systems**

In some cases, company landfills are capped with low permeability cover
material and the landfill gas is collected. In many of these situations,
the amounts of methane collected and destroyed can be estimated from
site-specific data. IPCC's recommended approach uses this information
only indirectly. IPCC recommends that companies estimate landfill gas
emissions using one of several generic methods and then correct the
emissions estimates by subtracting the amounts of methane captured and
burned. The problem with this approach is that, because of the large
uncertainties in estimating methane generation, the amounts burned could
easily be greater than the amounts that the company estimates were
generated, resulting in a negative release. It is equally possible that
the comparison of estimated generation rates to measured collection
rates could suggest impossibly low collection efficiencies, due only to
the uncertainties in estimating methane generation.

An alternative approach is available to companies that measure the
amounts of methane captured in efficient collection systems. The
alternative approach is to estimate the collection efficiency of the
system and then back-calculate the amounts of methane generated. For
instance, if a mill with a capped landfill has determined that its
collection system collects 90 tons of methane per year and the mill
estimates that the collection efficiency is 90%, it means that 100 tons
of methane were generated.

The problem with this approach is that the effectiveness of landfill gas
collection systems is variable and uncertain. Reported collection
efficiencies range from 60 to 85% (USEPA 1998). This variability and
uncertainty has caused IPPC to take the position that "the use of
undocumented estimates of landfill gas recovery potential is not
appropriate, as such estimates tend to overestimate the amount of
recovery" (IPCC 2000a). Nonetheless, this approach is built around a
measured value -- the amount of gas collected. For this reason, it is
reasonable to expect that in some, if not many, cases it will yield more
accurate estimates than IPCC's default methodology. This is especially
true for mill landfills because of the limited data available for
deriving the parameter values needed to use IPCC's default methodology
for estimating emissions.

Therefore, in these calculation tools, it is recommended that where mill
landfills are covered with low permeability caps and equipped with
landfill gas collection systems that are constructed and operated to
normal standards, the methane generation rates should be back calculated
from (a) measurements of the amounts of methane collected and (b)
measured or assumed collection efficiency. A default collection
efficiency of 75% has been used by some authorities and is recommended
here, unless site-specific collection efficiency data are available
(USEPA 1998). These calculation tools also assume that all of the
methane that is captured and burned is converted to biomass CO~2~ and
therefore does not have to be included in the inventory.

Using these default values and assumptions, estimates of methane
generation can then be developed by using the following equation.

*CH~4~ (m^3^/y) released to the atmosphere = \[(REC / FRCOLL) \* (1 --
FRCOLL) \* FRMETH \* ( 1 -- OX )\] + \[ REC \* FRMETH \* ( 1 --
FRBURN)\] (Eq.3)*

*where:*

> *REC = amount of landfill gas collected, determined on a site specific
> basis, m^3^/y*
>
> *FRCOLL = fraction of generated landfill gas that is collected,
> default is 0.75*
>
> *FRMETH = fraction methane in landfill gas, default is 0.5*
>
> *OX = fraction of methane oxidized in the surface layer of the
> landfill, default is 0.1*
>
> *FRBURN = fraction of collected methane that is burned, site specific
> determination*

**14.2 Estimating Landfill Methane Emissions at Mill Landfills without
Gas Collection Data**

Where the approach described above cannot be used, it is recommended
that companies employ the first order decay model approach for
estimating landfill gas emissions using parameter values derived for
pulp and paper mill landfills. This approach is the default method
recommended by IPCC and is used by a number of national authorities
(IPCC 2000a). It can be used to estimate CH~4~ emissions from active and
inactive landfills and involves the following analysis.

In cases where the annual deposits are constant (or assumed to be)
IPCC's default method reduces to two equations. This approach should be
adequate unless the amounts or types of waste being landfilled have
changed significantly from year to year (e.g. a new deinking mill is
built on-site), or the landfill design or operation have been changed in
a way that would significantly impact methane generation or release
(e.g. a gas collection system is installed). The simplified approach is
as follows.

*CH~4~ (m^3^/y)generated from all waste in the landfill = R L~0~
(e^-kC^ - e^-kT^) (Eq.4)*

*where:*

> *R = average amount of waste sent to landfill per year, Mg/y*
>
> *L~0~ = ultimate methane generation potential, m^3^/Mg waste*
>
> *k = methane generation rate constant, 1/y*
>
> *C = time since landfill stopped receiving waste, y*
>
> *T = years since landfill opened, y*
>
> *(Note: R and L~0~ can be in units of wet weight, dry weight,
> degradable organic carbon, or other units but [the units for R and
> L~0~ must be the same]{.underline}.)*

Not all methane that is generated is subsequently released to the
atmosphere. To estimate atmospheric releases, use the result from
equation 4 in equation 5 below. For landfills with modern gas collection
and combustion systems but no measurements of quantities of gas
collected, the amount of methane recovered can be assumed to be 75% of
that generated (USEPA 1998).

*CH~4~ (m^3^/y) released =*

*\[(CH~4~ generated--CH~4~ recovered)\*(1--OX)\]+\[CH~4~
recovered\*(1-FRBURN)\] (Eq.5)*

*where:*

> *CH~4~ generated = from Equation 4*
>
> *CH~4~ recovered = amount of methane collected, site specific
> determination*
>
> *OX = fraction oxidized in the surface layer of the landfill before
> escaping, usually assumed to be 0.1*
>
> *FRBURN = fraction of collected methane that is burned, site specific
> determination*

If the amounts being landfilled have changed significantly or if the
landfill design has been altered so that some of the parameter values
would have changed substantially over time, a more involved approach may
be needed. To deal with these more complicated situations, many
protocols recommend modeling the gas generated annually from each year's
deposits and them summing the amounts that are predicted to occur in the
current year. This more detailed analysis is described in Annex G.

Annex G identifies a number of sources for the parameter values L~0~ and
k needed in Equation 4. Unfortunately, the values vary considerably from
one protocol to the next and the values are based on very few data. For
situations where pulp and paper mill wastewater treatment sludge is a
major constituent of the waste, reasonable values for the rate constant,
k, fall in the range of 0.01/yr to 0.1/yr while those for L~0~ fall
between 50 m^3^/Mg and 200 m^3^/Mg. Research is currently underway in
the US that should help narrow these ranges. Initial indications are
that the amounts of gas generated in mill landfills are less than would
be predicted using parameter values developed for municipal solid waste
(NCASI 1999). With this knowledge, it is recommended that until the
current research is completed, and unless companies have
country-specific or site-specific factors that are more appropriate for
their mill wastes, companies should use the parameter values shown in
Table 9.

**Table 9.** Recommended Default Values for k and L~0~ for Estimating
Mill Landfill Methane Emissions

  --------------------- -------------------------------------------------
  Parameter             Default Value

  k                     0.03 y^-1^

  L~0~                  100 m^3^/Mg dry weight of waste
  --------------------- -------------------------------------------------

Example Calculation: Emissions from a mill landfill with a modern
low-permeability cap and gas collection system. The collected gas is
burned.

Measurements have been made on a landfill gas collection system and they
indicate that the system is collecting 820,000 standard m^3^/y and the
gas is 47% methane by volume. The mill has no site-specific data on the
efficiency of the gas collection system so it uses the recommended
default value of 75%. It also uses the default assumption that 10% of
the uncollected gas is oxidized before escaping to the atmosphere.

-   Methane collected = 820,000 m^3^/y x 0.47 = 385,000 m^3^/y

-   Methane generated = (385,000 m^3^/y) / 0.75 = 513,000 m^3^/y

-   Methane released = (513,000 -- 385,000)m^3^/y x (1- 0.1) = 115,000
    m^3^/y = 115 x 10^6^ l/y

-   Methane released = (115 x 10^6^ l/y) / 22.4 l/g-mole = 5.13 x 10^6^
    g-mole/y

-   Methane released = (5.13 x 10^6^ g-mole/y) x 16 g/g-mole = 82 x
    10^6^ g/y = 82 t CH~4~/y

Using the IPCC global warming potential for methane (21) this is equal
to 1720 t CO~2~-equiv./y

Example calculation: Emissions from 20-year old landfill receiving mill
wastewater treatment solids and ash. The landfill does not have a gas
collection system.

A mill landfills 50 ton per day of solid waste composed primarily of
wastewater treatment plant solids, ash, and other miscellaneous waste
typical of a kraft mill. The mill generates waste 350 days a year. The
landfill has been in use for 20 years and is still active. The landfill
does not have a gas recovery system. The mill uses the default values
for k and L~0~ shown in the table above (100 m^3^/Mg for L~0~ and 0.03
y^-1^ for k). The emissions are calculated as follows.

R = 50 Mg/d x 350 d/y = 17500 Mg/y

L~0~ = 100 m^3^/Mg

k = 0.03/y

C = 0 y

T = 20 y

-   Methane generated (m^3^/y) = 17,500 x 100 x (e^-0.03\ x\ 0^ --
    e^-0.03\ x\ 20^) = 790,000 m^3^/y

```{=html}
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```
-   Density of methane (0^o^C and 1 atm. pressure) = 0.72 kg/m^3^ (from
    Perry's Chemical Engineers' Handbook)

```{=html}
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```
-   Methane generated (kg/y) = 790,000 m^3^/y x 0.72 kg/m^3^ = 568,000
    kg/y = 568 t/y

```{=html}
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```
-   Assume 10% oxidation in landfill cover

```{=html}
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```
-   Methane released = 568 t/y x (1 -- 0.1) = 511 t CH~4~ /y released

Using the IPCC global warming potential of 21, this equals 10,700 t
CO~2~ equiv./y

Note that the Table 1 emission factor would have yielded an estimate of

50 t/d x 350 d/y x 3,500 kg/t = 61,250,000 kg/y = 61,250 t CO~2~
equiv./y, over five times the estimate developed using the more refined
approach.

**15.0 GREENHOUSE GAS EMISSIONS FROM ANAEROBIC TREATMENT OF WASTEWATER
OR SLUDGE**

Most existing GHG protocols address waste treatment plant emissions only
from anaerobic treatment and digestion processes. Therefore, these
calculation tools have been developed assuming that emissions from other
types of wastewater and sludge treatment processes are negligible.
Although aerobic and facultative treatment systems may have zones with
depleted dissolved oxygen, methane generation rates in aerated
stabilization basins, activated sludge systems, and their associated
retention ponds, would be expected to be much lower than those estimated
for anaerobic systems. In any event, due to lack of data, current GHG
protocols to not attempt to estimate emissions from aerobic and
facultative treatment operations.

Even for anaerobic systems, only CH~4~ emissions need to be estimated.
The CO~2~ emitted from wastewater and sludge treatment operations
contains biomass carbon which is not included in most GHG inventories.
In addition, N~2~O emissions from treatment plants have been found to be
small, and likely occur only after the wastewater is discharged (IPCC
1997c).

**15.1 Anaerobic Treatment Operations where Off-Gases are Captured**

In many cases, anaerobic treatment systems are covered and the gases are
collected and burned. One of the purposes of these collection systems is
the prevention of odors, and to accomplish this objective, the systems
must be highly efficient. For purposes of a GHG inventory it is
reasonable to assume, therefore, that where methane emissions from
anaerobic treatment operations are captured and burned, the collection
and destruction is complete and no methane is emitted. If circumstances
at a mill suggest that non-trivial amounts of methane are escaping
collection, the mill may need to undertake efforts to account for these
releases, but such circumstances are expected to be unusual at mills
that collect and burn these gases.

Of course, if the gases are collected but released to the atmosphere
rather than being burned, they should be included in the inventory.

**15.2 Anaerobic Treatment Operations where Off-Gases are Released to
the Atmosphere**

Where off-gases from anaerobic treatment operations are not collected
and burned, it is necessary to estimate the releases of methane to the
atmosphere. In some cases, for instance where the gases are released
through a vent in a covered vessel, the releases can be measured
directly. In most other cases, they must be estimated.

These calculation tools suggest the use of the IPCC default methodology
as described in the May 2000 Good Practices document and shown in the
equation below (IPCC 2000a). Although the IPCC document allows the
following equation to be applied to systems that are not completely
anaerobic (by multiplying the result of the following equation by an
arbitrary adjustment factor of less than one) there are no data
currently available to support the selection of the adjustment factor.
It is recommended, therefore, that methane emissions only be estimated
from anaerobic treatment or sludge digestion systems until factors for
other types of systems are available.

*Anaerobic Treatment Plant Methane Emissions (kg/y) = ( OC x EF ) -- B
(Eq.6)*

> *where:*
>
> *OC = BOD or COD of the feed to the anaerobic system, kg/year*
>
> *EF = emission factor, default values = 0.25 kg CH~4~/kg COD in the
> feed or 0.6 kg CH~4~/kg BOD in the feed (or another BOD-based factor
> developed by multiplying the COD-based factor of 0.25 kg CH~4~/kg COD
> by the site-specific COD/BOD ratio)*
>
> *B = methane captured and burned, kg CH~4~/year, determined on a site
> specific basis*

If the solids are handled separately, emissions from sludge digestion
would be calculated using equation 7 below. In cases where sludge is
burned, it is included in the calculations for GHG emissions from
biomass burning, discussed in Section 11.

*Anaerobic Sludge Digestion Plant Methane Emissions (kg/y) = (OCs x
EFs) - B (Eq.7)*

> *where:*
>
> *OCs = organic content of the sludge*

*EFs = emission factor, in units consistent with OCs - IPCC's default
value is 0.25 kg CH~4~/kg COD in the sludge feed*

*B = methane captured and burned, kg CH~4~/yr, determined on a
site-specific basis.*

Example calculation: Recycled paperboard mill with anaerobic treatment
but no gas recovery

A recycled paperboard mill uses an anaerobic treatment plant to treat
wastewater containing 10,000 kg COD/d. The mill generates wastewater 300
days per year. The IPCC default value for CH~4~ generation from
anaerobic treatment systems is 0.25 kg CH~4~/kg COD in the feed. The
CH~4~ emissions are calculated as follows.

-   OC = 10,000 kg/d x 300 d/y = 3,000,000 kg COD/y

```{=html}
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```
-   CH~4~ generated = 3,000,000 kg COD/y x 0.25 kg CH~4~/kg COD =
    750,000 kg CH~4~/y = 750 t CH~4~/y

Using the IPCC global warming potential of 21 for methane, this equals
15,750 t CO~2~ equiv./y

**16.0 PRESENTING THE RESULTS OF THE INVENTORY**

These calculation tools include a suggested format for summarizing
inventory results. Companies may find other formats more convenient or
appropriate, however, and are free to choose the format best suited to
their needs. It is important, however, that the output from using these
calculation tools be (a) disaggregated to the extent possible to ensure
transparency and (b) accompanied with key information needed to
interpret the results.

Four tables are presented below that companies may use to present the
results of the inventory. The first, Table 10, provides a format for
identifying the core operations that have been included within the
operational inventory boundaries and who owns them. Companies are
encouraged to include any additional information that will help explain
the boundaries or the results of the inventory.

The second table, Table 11, is for recording direct emissions. These are
emissions within the boundaries of the inventory from sources owned or
controlled by the company. The company is free to select a method to
determine ownership of emissions from sources only partly owned or
controlled by the company, but the method should be described in the
presentation of results.

The third table, Table 12, is for recording indirect emissions - i.e.
emissions from sources within the operational boundaries of the
inventory but owned by another entity. Companies are encouraged to use
this form to characterize the impact of electricity and steam transfers
as well as outsourced operations (power islands in particular) that have
a significant impact on a facility's greenhouse gas profile. Because a
variety of methods are used to estimate these emissions, companies
should explain their calculation methods in the space provided in this
table.

The last table, Table 13, is for recording the emission factors used to
prepare the inventory. Companies are encouraged to include this
information to make the results of the inventory more transparent.

Tables 14 through 17 illustrate the use of the reporting tables on an
example mill inventory.

An Excel workbook has been prepared that facilitates the calculations
described in this report. The completed workbook represents another way
to convey the results of the inventory.

**Table 10.** Table to Report Operational Boundaries of the Inventory

*This matrix may be used to indicate which core operations are included
within the boundaries of the inventory and their ownership. Provide a
general description of the boundaries, any additional information needed
to explain them and then put an "X" in appropriate boxes.*

+--------------------------------------------------------+---+---+---+
| **General description of Operational Boundaries:**     |   |   |   |
+--------------------------------------------------------+---+---+---+
| **Use this space to provide additional information     | > | P | > |
| helpful to understanding the operational boundaries of |   | a |   |
| the inventory.** *Attach additional pages if more room | C | r | O |
| is needed to explain the boundaries of the inventory.* | o | t | w |
|                                                        | m | l | n |
|                                                        | p | y | e |
|                                                        | l | O | d |
|                                                        | e | w | > |
|                                                        | t | n |   |
|                                                        | e | e | b |
|                                                        | l | d | y |
|                                                        | y | b | > |
|                                                        | > | y |   |
|                                                        |   | C | o |
|                                                        | O | o | t |
|                                                        | w | m | h |
|                                                        | n | p | e |
|                                                        | e | a | r |
|                                                        | d | n | > |
|                                                        | > | y |   |
|                                                        |   |   | e |
|                                                        | b |   | n |
|                                                        | y |   | t |
|                                                        | > |   | i |
|                                                        |   |   | t |
|                                                        | C |   | y |
|                                                        | o |   |   |
|                                                        | m |   |   |
|                                                        | p |   |   |
|                                                        | a |   |   |
|                                                        | n |   |   |
|                                                        | y |   |   |
+--------------------------------------------------------+---+---+---+
| Harvesting                                             |   |   |   |
+--------------------------------------------------------+---+---+---+
| Wood/chip/bark/wastepaper/other raw material           |   |   |   |
| transportation vehicles                                |   |   |   |
+--------------------------------------------------------+---+---+---+
| Product, by-product or waste transportation vehicles   |   |   |   |
+--------------------------------------------------------+---+---+---+
| Debarking                                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chipping                                               |   |   |   |
+--------------------------------------------------------+---+---+---+
| Mechanical pulping                                     |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- kraft                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- sulfite                            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- other                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Semichemical pulping                                   |   |   |   |
+--------------------------------------------------------+---+---+---+
| Recovery furnace -- kraft                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Liquor furnace -- sulfite                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Liquor furnace -- semichem                             |   |   |   |
+--------------------------------------------------------+---+---+---+
| Lime kiln or calciner                                  |   |   |   |
+--------------------------------------------------------+---+---+---+
| Incinerators for noncondensible gases, etc.            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Wastepaper pulping and cleaning                        |   |   |   |
+--------------------------------------------------------+---+---+---+
| Deinking                                               |   |   |   |
+--------------------------------------------------------+---+---+---+
| Bleaching of chemical or semichemical pulp             |   |   |   |
+--------------------------------------------------------+---+---+---+
| Brightening of deinked pulp                            |   |   |   |
+--------------------------------------------------------+---+---+---+
| On-site preparation of chemicals used in core          |   |   |   |
| operations (e.g. ClO~2~ or O~3~)                       |   |   |   |
+--------------------------------------------------------+---+---+---+
| Paper and/or paperboard production                     |   |   |   |
+--------------------------------------------------------+---+---+---+
| Coating (including extrusion coating)                  |   |   |   |
+--------------------------------------------------------+---+---+---+
| Roll trimming, roll wrapping, sheet cutting            |   |   |   |
+--------------------------------------------------------+---+---+---+
| On-site power and steam boilers                        |   |   |   |
+--------------------------------------------------------+---+---+---+
| On-site combustion turbines                            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Gas-fired infrared dryers                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other fossil fuel-fired dryers                         |   |   |   |
+--------------------------------------------------------+---+---+---+
| Wastewater treatment operations                        |   |   |   |
+--------------------------------------------------------+---+---+---+
| Sludge processing                                      |   |   |   |
+--------------------------------------------------------+---+---+---+
| Landfill receiving mill waste                          |   |   |   |
+--------------------------------------------------------+---+---+---+
| Air emissions control devices                          |   |   |   |
+--------------------------------------------------------+---+---+---+
| On-site vehicles and machinery                         |   |   |   |
+--------------------------------------------------------+---+---+---+
| Normal offices/workspace for mill employees            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+

**Table 11.** Table to Report GHG Inventory Results -- Direct Emissions

(i.e. Emissions that are owned by the company because they are
associated with sources that are wholly or partially owned or controlled
by the company ^1^)

*(CO~2~ Equivalents are calculated multiplying individual gases by IPCC
GWP values, CO~2~=1, CH~4~=21, N~2~O=310, and summing across all three
gases. It is acceptable to use emission factors for CO~2~-equivalents
rather than estimating the three gases individually.)*

+---+---------------------------------------------+----+----+----+----+
| * |                                             | T  |    |    |    |
| W |                                             | ot |    |    |    |
| r |                                             | al |    |    |    |
| i |                                             | E  |    |    |    |
| t |                                             | mi |    |    |    |
| e |                                             | ss |    |    |    |
| " |                                             | io |    |    |    |
| N |                                             | ns |    |    |    |
| A |                                             | O  |    |    |    |
| " |                                             | wn |    |    |    |
| t |                                             | ed |    |    |    |
| o |                                             | by |    |    |    |
| s |                                             | t  |    |    |    |
| h |                                             | he |    |    |    |
| o |                                             | C  |    |    |    |
| w |                                             | om |    |    |    |
| a |                                             | pa |    |    |    |
| n |                                             | ny |    |    |    |
| i |                                             | -- |    |    |    |
| t |                                             | me |    |    |    |
| e |                                             | tr |    |    |    |
| m |                                             | ic |    |    |    |
| i |                                             | to |    |    |    |
| s |                                             | ns |    |    |    |
| n |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
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| m |                                             |    |    |    |    |
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| s |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| . |                                             |    |    |    |    |
| W |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| v |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| b |                                             |    |    |    |    |
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| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
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| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| b |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
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| g |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
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| c |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
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| r |                                             |    |    |    |    |
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| - |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| , |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| " |                                             |    |    |    |    |
| N |                                             |    |    |    |    |
| M |                                             |    |    |    |    |
| " |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| x |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| b |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| . |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   |                                             | C  | C  | N  | C  |
|   |                                             | O~ | H~ | ~2 | O~ |
|   |                                             | 2~ | 4~ | ~O | 2~ |
|   |                                             |    |    |    | E  |
|   |                                             |    |    |    | qu |
|   |                                             |    |    |    | iv |
+---+---------------------------------------------+----+----+----+----+
|   | *Process and Energy-Related Emissions*      |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 1 | Stationary Fossil Fuel Combustion           |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 2 | Biomass Combustion                          | 0  |    |    |    |
|   |                                             | .0 |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 3 | Make-up Chemicals (CaCO~3~ and Na~2~CO~3~)  |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | *Transportation and machinery emissions*    |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 4 | Harvesting equipment and raw                |    |    |    |    |
|   | material/product/waste transport            |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 5 | On-Site Vehicles and Machinery              |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | *Waste management emissions*                |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 6 | Landfill emissions from mill wastes         | 0  |    |    |    |
|   |                                             | .0 |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 7 | Wastewater treatment systems                | 0  |    |    |    |
|   |                                             | .0 |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 8 | *Other Direct Emissions not included above  |    |    |    |    |
|   | -- Explain:*                                |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | Total Direct Emissions owned by the company |    |    |    |    |
|   |                                             |    |    |    |    |
|   | (Sum of lines 1 through 8)                  |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| ^ |                                             |    |    |    |    |
| 1 |                                             |    |    |    |    |
| ^ |                                             |    |    |    |    |
| E |                                             |    |    |    |    |
| x |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| b |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| . |                                             |    |    |    |    |
| U |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| W |                                             |    |    |    |    |
| R |                                             |    |    |    |    |
| I |                                             |    |    |    |    |
| / |                                             |    |    |    |    |
| W |                                             |    |    |    |    |
| B |                                             |    |    |    |    |
| C |                                             |    |    |    |    |
| S |                                             |    |    |    |    |
| D |                                             |    |    |    |    |
| G |                                             |    |    |    |    |
| H |                                             |    |    |    |    |
| G |                                             |    |    |    |    |
| P |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| g |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
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| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
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| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| g |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| . |                                             |    |    |    |    |
|   |                                             |    |    |    |    |
| I |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| v |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| : |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+

**Table 12.** Table to Report GHG Inventory Results -- Indirect
Emissions

(i.e. Emissions that are owned by a different entity ^1^)

*(CO~2~ Equivalents are calculated multiplying individual gases by IPCC
GWP values, CO~2~=1, CH~4~=21, N~2~O=310, and summing across all three
gases. It is acceptable to use emission factors for CO~2~-equivalents
rather than estimating the three gases individually)*

+---+---------------------------------------------+----+----+----+----+
| * |                                             | T  |    |    |    |
| W |                                             | ot |    |    |    |
| r |                                             | al |    |    |    |
| i |                                             | E  |    |    |    |
| t |                                             | mi |    |    |    |
| e |                                             | ss |    |    |    |
| " |                                             | io |    |    |    |
| N |                                             | ns |    |    |    |
| A |                                             | O  |    |    |    |
| " |                                             | wn |    |    |    |
| t |                                             | ed |    |    |    |
| o |                                             | by |    |    |    |
| s |                                             | o  |    |    |    |
| h |                                             | th |    |    |    |
| o |                                             | er |    |    |    |
| w |                                             | en |    |    |    |
| a |                                             | ti |    |    |    |
| n |                                             | ti |    |    |    |
| i |                                             | es |    |    |    |
| t |                                             | -- |    |    |    |
| e |                                             | me |    |    |    |
| m |                                             | tr |    |    |    |
| i |                                             | ic |    |    |    |
| s |                                             | to |    |    |    |
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| o |                                             |    |    |    |    |
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| f |                                             |    |    |    |    |
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| . |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   |                                             | C  | C  | N  | C  |
|   |                                             | O~ | H~ | ~2 | O~ |
|   |                                             | 2~ | 4~ | ~O | 2~ |
|   |                                             |    |    |    | E  |
|   |                                             |    |    |    | qu |
|   |                                             |    |    |    | iv |
+---+---------------------------------------------+----+----+----+----+
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
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| , |                                             |    |    |    |    |
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|   |                                             |    |    |    |    |
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| i |                                             |    |    |    |    |
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| g |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
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| e |                                             |    |    |    |    |
| f |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| u |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 1 | Indirect Emissions related to electricity   |    |    |    |    |
|   | imports                                     |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | Method used to estimate emissions related   |    |    |    |    |
|   | to electricity imports:                     |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 2 | Indirect Emissions related to steam imports |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | Method used to estimate emissions related   |    |    |    |    |
|   | to steam imports:                           |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 3 | Other indirect emissions the company has    |    |    |    |    |
|   | decided to include in the inventory:        |    |    |    |    |
|   |                                             |    |    |    |    |
|   | Describe:                                   |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| * | *Total indirect emissions (Sum of lines 1   |    |    |    |    |
| 4 | through 3)*                                 |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| I |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| " |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| " |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| w |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| h |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| x |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| l |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| c |                                             |    |    |    |    |
| i |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| y |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| n |                                             |    |    |    |    |
| d |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| e |                                             |    |    |    |    |
| a |                                             |    |    |    |    |
| m |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 5 | Indirect Emission credits related to        |    |    |    |    |
|   | electricity exports                         |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | Method used to estimate emission credits    |    |    |    |    |
|   | related to electricity exports:             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| 6 | Indirect Emission credits related to steam  |    |    |    |    |
|   | imports                                     |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
|   | Method used to estimate emission credits    |    |    |    |    |
|   | related to steam exports:                   |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| * | *Total indirect emission credits (Sum of    |    |    |    |    |
| 7 | lines 5 and 6)*                             |    |    |    |    |
| * |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| * |                                             |    |    |    |    |
| E |                                             |    |    |    |    |
| x |                                             |    |    |    |    |
| p |                                             |    |    |    |    |
| o |                                             |    |    |    |    |
| r |                                             |    |    |    |    |
| t |                                             |    |    |    |    |
| s |                                             |    |    |    |    |
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+---+---------------------------------------------+----+----+----+----+
| 8 | Exports of Fossil-CO~2~ to PCC Plants       |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+
| ^ |                                             |    |    |    |    |
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| : |                                             |    |    |    |    |
+---+---------------------------------------------+----+----+----+----+

**Table 13.** Table to Report Emission Factors (EF) Used to Prepare the
Inventory (show units)

  ------------------- ------------- ------- ----- --------- ------- ----------- ----------
                                    CO~2~         CH~4~     N~2~O   CO~2~ Equiv Source of
                                                                                EF

  *Fossil Fuel                                                                  
  Combustion*                                                                   

  *Fuel*              *Combustion                                               
                      Units*                                                    

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

  *Biomass                                                                      
  Combustion*                                                                   

  *Fuel*              *Combustion                                               
                      Unit*                                                     

                                    0.0                                         

                                    0.0                                         

                                    0.0                                         

                                    0.0                                         

                                    0.0                                         

                                    0.0                                         

                                    0.0                                         

  *Waste Management*                                                            

  *Landfill 1         *% of Gas                   *"k"=*            *"L~0~"=*   
  emissions:*         Collected =*                                              

  *Landfill 2         *% of Gas                   *"k"=*            *"L~0~"=*   
  emissions:*         Collected =*                                              

  *Landfill 3         *% of Gas                   *"k"=*            *"L~0~"=*   
  emissions:*         Collected =*                                              

  *Anaerobic                                      *"EF"=*                       
  Treatment                                                                     
  emissions:*                                                                   

  *Electrical Power                                                             
  and Steam Imports                                                             
  and Exports*                                                                  

  *Emissions factors                                                            
  for imported                                                                  
  electricity*                                                                  

                                                                                

                                                                                

                                                                                

  *Emission factors                                                             
  for exported                                                                  
  electricity                                                                   
  (credit)*                                                                     

                                                                                

                                                                                

                                                                                

  *Emission factors                                                             
  for imported steam*                                                           

                                                                                

                                                                                

  *Emission factors                                                             
  for exported steam                                                            
  (credit)*                                                                     

                                                                                

                                                                                
  ------------------- ------------- ------- ----- --------- ------- ----------- ----------

**Table 14.** Example Inventory Results - Operational Boundaries of the
Inventory

+--------------------------------------------------------+---+---+---+
| **General description of Operational Boundaries:**     |   |   |   |
| This is a bleached kraft mill that has outsourced its  |   |   |   |
| recovery furnace and power boiler operations. Some of  |   |   |   |
| the mill's wood supply is generated in company-owned   |   |   |   |
| operations and transported in company trucks and these |   |   |   |
| emissions are included in the inventory. The only      |   |   |   |
| indirect emissions included are power and steam        |   |   |   |
| transfers. Otherwise, only company-owned emissions are |   |   |   |
| shown. The boundaries are shown in the following       |   |   |   |
| schematic.                                             |   |   |   |
+--------------------------------------------------------+---+---+---+
| **Use this space to provide additional information     | > | P | > |
| helpful to understanding the operational boundaries of |   | a |   |
| the inventory.** *Attach additional pages if more room | C | r | O |
| is needed to explain the boundaries of the inventory.* | o | t | w |
| The mill produces approximately 1900 tons of bleached  | m | l | n |
| kraft pulp per day and 450 tons of deinked pulp per    | p | y | e |
| day. Power consumed by an on-site commercial           | l | O | d |
| wastepaper collection and sorting operation is         | e | w | > |
| included in the mill totals because it is not measured | t | n |   |
| separately. The mill has a landfill with no gas        | e | e | b |
| collection and uses only aerobic waste treatment       | l | d | y |
| processes                                              | y | b | > |
|                                                        | > | y |   |
|                                                        |   | C | o |
|                                                        | O | o | t |
|                                                        | w | m | h |
|                                                        | n | p | e |
|                                                        | e | a | r |
|                                                        | d | n | > |
|                                                        | > | y |   |
|                                                        |   |   | e |
|                                                        | b |   | n |
|                                                        | y |   | t |
|                                                        | > |   | i |
|                                                        |   |   | t |
|                                                        | C |   | y |
|                                                        | o |   |   |
|                                                        | m |   |   |
|                                                        | p |   |   |
|                                                        | a |   |   |
|                                                        | n |   |   |
|                                                        | y |   |   |
+--------------------------------------------------------+---+---+---+
| Harvesting                                             | X |   |   |
+--------------------------------------------------------+---+---+---+
| Wood/chip/bark/wastepaper/other raw material           | X |   |   |
| transportation vehicles                                |   |   |   |
+--------------------------------------------------------+---+---+---+
| Product, by-product or waste transportation vehicles   |   |   |   |
+--------------------------------------------------------+---+---+---+
| Debarking                                              | X |   |   |
+--------------------------------------------------------+---+---+---+
| Chipping                                               | X |   |   |
+--------------------------------------------------------+---+---+---+
| Mechanical pulping                                     |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- kraft                              | X |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- sulfite                            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Chemical pulping -- other                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Semichemical pulping                                   |   |   |   |
+--------------------------------------------------------+---+---+---+
| Recovery furnace -- kraft                              |   |   | X |
+--------------------------------------------------------+---+---+---+
| Liquor furnace -- sulfite                              |   |   |   |
+--------------------------------------------------------+---+---+---+
| Liquor furnace -- semichem                             |   |   |   |
+--------------------------------------------------------+---+---+---+
| Lime kiln or calciner                                  |   |   |   |
+--------------------------------------------------------+---+---+---+
| Incinerators for noncondensible gases, etc.            | X |   |   |
+--------------------------------------------------------+---+---+---+
| Wastepaper pulping and cleaning                        | X |   |   |
+--------------------------------------------------------+---+---+---+
| Deinking                                               | X |   |   |
+--------------------------------------------------------+---+---+---+
| Bleaching of chemical or semichemical pulp             | X |   |   |
+--------------------------------------------------------+---+---+---+
| Brightening of deinked pulp                            | X |   |   |
+--------------------------------------------------------+---+---+---+
| On-site preparation of chemicals used in core          | X |   |   |
| operations (e.g. ClO~2~ or O~3~)                       |   |   |   |
+--------------------------------------------------------+---+---+---+
| Paper and/or paperboard production                     | X |   |   |
+--------------------------------------------------------+---+---+---+
| Coating (including extrusion coating)                  | X |   |   |
+--------------------------------------------------------+---+---+---+
| Roll trimming, roll wrapping, sheet cutting            | X |   |   |
+--------------------------------------------------------+---+---+---+
| On-site power and steam boilers                        |   |   | X |
+--------------------------------------------------------+---+---+---+
| On-site combustion turbines                            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Gas-fired infrared dryers                              | X |   |   |
+--------------------------------------------------------+---+---+---+
| Other fossil fuel-fired dryers                         |   |   |   |
+--------------------------------------------------------+---+---+---+
| Wastewater treatment operations                        | X |   |   |
+--------------------------------------------------------+---+---+---+
| Sludge processing                                      | X |   |   |
+--------------------------------------------------------+---+---+---+
| Landfill receiving mill waste                          | X |   |   |
+--------------------------------------------------------+---+---+---+
| Air emissions control devices                          | X |   |   |
+--------------------------------------------------------+---+---+---+
| On-site vehicles and machinery                         | X |   |   |
+--------------------------------------------------------+---+---+---+
| Normal offices/workspace for mill employees            | X |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe: On-site commercial        |   |   | X |
| wastepaper collection and sorting operation            |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+
| Other Operation -- describe:                           |   |   |   |
+--------------------------------------------------------+---+---+---+

**Table 15.** Example Inventory Results - Direct Emissions

(i.e. Emissions that are owned by the company because they are
associated with sources that are wholly or partially owned or controlled
by the company ^1^)

*(CO~2~ Equivalents are calculated multiplying individual gases by IPCC
GWP values, CO~2~=1, CH~4~=21, N~2~O=310, and summing across all three
gases. It is acceptable to use emission factors for CO~2~-equivalents
rather than estimating the three gases individually)*

+---+------------------------------------------+-----+----+----+-----+
| * |                                          | To  |    |    |     |
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| e |                                          | Ow  |    |    |     |
| " |                                          | ned |    |    |     |
| N |                                          | by  |    |    |     |
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| " |                                          | Com |    |    |     |
| t |                                          | pan |    |    |     |
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| s |                                          | met |    |    |     |
| h |                                          | ric |    |    |     |
| o |                                          | t   |    |    |     |
| w |                                          | ons |    |    |     |
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| * |                                          |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
|   |                                          | CO  | C  | N  | CO  |
|   |                                          | ~2~ | H~ | ~2 | ~2~ |
|   |                                          |     | 4~ | ~O | Eq  |
|   |                                          |     |    |    | uiv |
+---+------------------------------------------+-----+----+----+-----+
|   | *Process and Energy-Related Emissions*   |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
| 1 | Stationary Fossil Fuel Combustion        | N   | NA | NA | N   |
|   |                                          | A\* | \* | \* | A\* |
+---+------------------------------------------+-----+----+----+-----+
| 2 | Biomass Combustion                       | 0.0 | NA | NA | N   |
|   |                                          |     | \* | \* | A\* |
+---+------------------------------------------+-----+----+----+-----+
| 3 | Make-up Chemicals (CaCO~3~ and           | 5,  | 0  | 0  | 5,  |
|   | Na~2~CO~3~)                              | 500 |    |    | 500 |
+---+------------------------------------------+-----+----+----+-----+
|   | *Transportation and machinery emissions* |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
| 4 | Harvesting equipment and raw             | NA  | NA | NA | 320 |
|   | material/product/waste transport         |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
| 5 | On-Site Vehicles and Machinery           | NM\ | NM | NM | NM\ |
|   |                                          | *\* | \* | \* | *\* |
|   |                                          |     | \* | \* |     |
+---+------------------------------------------+-----+----+----+-----+
|   | *Waste management emissions*             |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
| 6 | Landfill emissions from mill wastes      | 0.0 | 5  | NA | 10, |
|   |                                          |     | 11 |    | 700 |
+---+------------------------------------------+-----+----+----+-----+
| 7 | Wastewater treatment systems             | 0.0 | NA | NA | NA  |
+---+------------------------------------------+-----+----+----+-----+
| 8 | *Other Direct Emissions not included     |     |    |    |     |
|   | above -- Explain:*                       |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
|   | Total Direct Emissions owned by the      |     |    |    | 16, |
|   | company                                  |     |    |    | 520 |
|   |                                          |     |    |    |     |
|   | (Sum of lines 1 through 8)               |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+
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| v |                                          |     |    |    |     |
| e |                                          |     |    |    |     |
| r |                                          |     |    |    |     |
| y |                                          |     |    |    |     |
| f |                                          |     |    |    |     |
| u |                                          |     |    |    |     |
| r |                                          |     |    |    |     |
| n |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
| c |                                          |     |    |    |     |
| e |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
| r |                                          |     |    |    |     |
| e |                                          |     |    |    |     |
| i |                                          |     |    |    |     |
| n |                                          |     |    |    |     |
| c |                                          |     |    |    |     |
| l |                                          |     |    |    |     |
| u |                                          |     |    |    |     |
| d |                                          |     |    |    |     |
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| d |                                          |     |    |    |     |
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| n |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
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| g |                                          |     |    |    |     |
| p |                                          |     |    |    |     |
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|   |                                          |     |    |    |     |
| \ |                                          |     |    |    |     |
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| m |                                          |     |    |    |     |
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| s |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
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| o |                                          |     |    |    |     |
| n |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
| f |                                          |     |    |    |     |
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| m |                                          |     |    |    |     |
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| s |                                          |     |    |    |     |
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| n |                                          |     |    |    |     |
| d |                                          |     |    |    |     |
| m |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
| c |                                          |     |    |    |     |
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| y |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
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| s |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
| i |                                          |     |    |    |     |
| m |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
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| d |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
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| e |                                          |     |    |    |     |
| l |                                          |     |    |    |     |
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| s |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
| h |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
| n |                                          |     |    |    |     |
| 0 |                                          |     |    |    |     |
| . |                                          |     |    |    |     |
| 5 |                                          |     |    |    |     |
| % |                                          |     |    |    |     |
| o |                                          |     |    |    |     |
| f |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
| o |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
| a |                                          |     |    |    |     |
| l |                                          |     |    |    |     |
| d |                                          |     |    |    |     |
| i |                                          |     |    |    |     |
| r |                                          |     |    |    |     |
| e |                                          |     |    |    |     |
| c |                                          |     |    |    |     |
| t |                                          |     |    |    |     |
| e |                                          |     |    |    |     |
| m |                                          |     |    |    |     |
| i |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
| i |                                          |     |    |    |     |
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| n |                                          |     |    |    |     |
| s |                                          |     |    |    |     |
| . |                                          |     |    |    |     |
+---+------------------------------------------+-----+----+----+-----+

**Table 16.** Example Inventory Results -- Indirect Emissions

(i.e. Emissions that are owned by a different entity ^1^)

*(CO~2~ Equivalents are calculated multiplying individual gases by IPCC
GWP values, CO~2~=1, CH~4~=21, N~2~O=310, and summing across all three
gases. It is acceptable to use emission factors for CO~2~-equivalents
rather than estimating the three gases individually)*

+---+--------------------------------------------+----+----+----+-----+
| * |                                            | T  |    |    |     |
| W |                                            | ot |    |    |     |
| r |                                            | al |    |    |     |
| i |                                            | E  |    |    |     |
| t |                                            | mi |    |    |     |
| e |                                            | ss |    |    |     |
| " |                                            | io |    |    |     |
| N |                                            | ns |    |    |     |
| A |                                            | O  |    |    |     |
| " |                                            | wn |    |    |     |
| t |                                            | ed |    |    |     |
| o |                                            | by |    |    |     |
| s |                                            | o  |    |    |     |
| h |                                            | th |    |    |     |
| o |                                            | er |    |    |     |
| w |                                            | en |    |    |     |
| a |                                            | ti |    |    |     |
| n |                                            | ti |    |    |     |
| i |                                            | es |    |    |     |
| t |                                            | -- |    |    |     |
| e |                                            | me |    |    |     |
| m |                                            | tr |    |    |     |
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| r |                                            |    |    |    |     |
| m |                                            |    |    |    |     |
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| n |                                            |    |    |    |     |
| a |                                            |    |    |    |     |
| t |                                            |    |    |    |     |
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| o |                                            |    |    |    |     |
| n |                                            |    |    |    |     |
| i |                                            |    |    |    |     |
| n |                                            |    |    |    |     |
| a |                                            |    |    |    |     |
| f |                                            |    |    |    |     |
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+---+--------------------------------------------+----+----+----+-----+
|   |                                            | C  | C  | N  | CO  |
|   |                                            | O~ | H~ | ~2 | ~2~ |
|   |                                            | 2~ | 4~ | ~O | Eq  |
|   |                                            |    |    |    | uiv |
+---+--------------------------------------------+----+----+----+-----+
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
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| o |                                            |    |    |    |     |
| m |                                            |    |    |    |     |
| o |                                            |    |    |    |     |
| u |                                            |    |    |    |     |
| t |                                            |    |    |    |     |
| s |                                            |    |    |    |     |
| o |                                            |    |    |    |     |
| u |                                            |    |    |    |     |
| r |                                            |    |    |    |     |
| c |                                            |    |    |    |     |
| e |                                            |    |    |    |     |
| d |                                            |    |    |    |     |
| p |                                            |    |    |    |     |
| o |                                            |    |    |    |     |
| w |                                            |    |    |    |     |
| e |                                            |    |    |    |     |
| r |                                            |    |    |    |     |
| i |                                            |    |    |    |     |
| s |                                            |    |    |    |     |
| l |                                            |    |    |    |     |
| a |                                            |    |    |    |     |
| n |                                            |    |    |    |     |
| d |                                            |    |    |    |     |
| s |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 1 | Indirect Emissions related to electricity  | NA | NA | NA | 7   |
|   | imports                                    |    |    |    | 77, |
|   |                                            |    |    |    | 000 |
+---+--------------------------------------------+----+----+----+-----+
|   | Method used to estimate emissions related  |    |    |    |     |
|   | to electricity imports: Used average grid  |    |    |    |     |
|   | emission factor for CO~2~ equivalents for  |    |    |    |     |
|   | power purchased from the grid. This        |    |    |    |     |
|   | equaled 30,000 tons CO~2~-equiv. The rest  |    |    |    |     |
|   | of the indirect emissions shown here are   |    |    |    |     |
|   | for heat and power imports from an         |    |    |    |     |
|   | on-site, outsourced power island. These    |    |    |    |     |
|   | equaled 720,000 tons CO~2~, 100 tons       |    |    |    |     |
|   | CH~4~, and 80 tons N~2~O, for a total      |    |    |    |     |
|   | CO~2~ equiv. from the power island of      |    |    |    |     |
|   | 747,000 tons.                              |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 2 | Indirect Emissions related to steam        |    |    |    | In  |
|   | imports                                    |    |    |    | clu |
|   |                                            |    |    |    | ded |
|   |                                            |    |    |    | Ab  |
|   |                                            |    |    |    | ove |
+---+--------------------------------------------+----+----+----+-----+
|   | Method used to estimate emissions related  |    |    |    |     |
|   | to steam imports:                          |    |    |    |     |
|   |                                            |    |    |    |     |
|   | Emissions from steam imported from on-site |    |    |    |     |
|   | outsourced power island are included in    |    |    |    |     |
|   | the total in line 1 above.                 |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 3 | Other indirect emissions the company has   |    |    |    |     |
|   | decided to include in the inventory:       |    |    |    |     |
|   |                                            |    |    |    |     |
|   | Describe:                                  |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| * | *Total indirect emissions (Sum of lines 1  |    |    |    | 7   |
| 4 | through 3)*                                |    |    |    | 77, |
| * |                                            |    |    |    | 000 |
+---+--------------------------------------------+----+----+----+-----+
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| I |                                            |    |    |    |     |
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| m |                                            |    |    |    |     |
| i |                                            |    |    |    |     |
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| s |                                            |    |    |    |     |
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| p |                                            |    |    |    |     |
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| r |                                            |    |    |    |     |
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| d |                                            |    |    |    |     |
| e |                                            |    |    |    |     |
| l |                                            |    |    |    |     |
| e |                                            |    |    |    |     |
| c |                                            |    |    |    |     |
| t |                                            |    |    |    |     |
| r |                                            |    |    |    |     |
| i |                                            |    |    |    |     |
| c |                                            |    |    |    |     |
| i |                                            |    |    |    |     |
| t |                                            |    |    |    |     |
| y |                                            |    |    |    |     |
| a |                                            |    |    |    |     |
| n |                                            |    |    |    |     |
| d |                                            |    |    |    |     |
| s |                                            |    |    |    |     |
| t |                                            |    |    |    |     |
| e |                                            |    |    |    |     |
| a |                                            |    |    |    |     |
| m |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 5 | Indirect Emission credits related to       |    |    |    |     |
|   | electricity exports                        |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
|   | Method used to estimate emission credits   |    |    |    |     |
|   | related to electricity exports:            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 6 | Indirect Emission credits related to steam |    |    |    |     |
|   | imports                                    |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
|   | Method used to estimate emission credits   |    |    |    |     |
|   | related to steam exports:                  |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| * | *Total indirect emission credits (Sum of   |    |    |    |     |
| 7 | lines 5 and 6)*                            |    |    |    |     |
| * |                                            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| E |                                            |    |    |    |     |
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| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
| * |                                            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| 8 | Exports of Fossil-CO~2~ to PCC Plants      |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+
| ^ |                                            |    |    |    |     |
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| v |                                            |    |    |    |     |
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| : |                                            |    |    |    |     |
+---+--------------------------------------------+----+----+----+-----+

**Table 17.** Example Inventory Results - Emission Factors Used to
Prepare the Inventory

  --------------- --------------- ------- ------ --------- ---------- ----------- -----------
                                  ~CO2~          CH~4~     N~2~O      CO~2~ Equiv Source of
                                                                                  EF

  *Fossil Fuel                                                                    
  Combustion*                                                                     

  *Fuel*          *Combustion                                                     
                  Units*                                                          

  Gasoline        forestry equip. NA             NA        NA         74.7 t/TJ   Table 10

  Diesel fuel     trucks and      NA             NA        NA         82.4 t/TJ   Table 10
                  machinery                                                       

  Coal            boiler          94.6           0.7 kg/TJ 1.6 kg/TJ  NA          Tables 4 &
                                  t/TJ                                            5

  Natural gas     lime kiln       56.1           2.7 kg/TJ 0          NA          Table 6
                                  t/TJ                                            

  Residual fuel   recovery        77.4           2.5 kg/TJ 2 kg/TJ    NA          Tables 4 &
  oil             furnace         t/TJ                                            8

                                                                                  

                                                                                  

                                                                                  

                                                                                  

  *Biomass                                                                        
  Combustion*                                                                     

  *Fuel*          *Combustion                                                     
                  Unit*                                                           

  bark & wood     boiler          0.0            12 kg/TJ  4 kg/TJ    NA          Table 8
  waste                                                                           

                                  0.0                                             

                                  0.0                                             

                                  0.0                                             

                                  0.0                                             

                                  0.0                                             

                                  0.0                                             

  *Waste                                                                          
  Management*                                                                     

  *Landfill 1     *% of Gas               75     *"k"=*    0.03       *"L~0~"=*   100 m^3^/Mg
  emissions:*     Collected =*                                                    dry wt.

  *Landfill 2     *% of Gas                      *"k"=*               *"L~0~"=*   
  emissions:*     Collected =*                                                    

  *Landfill 3     *% of Gas                      *"k"=*               *"L~0~"=*   
  emissions:*     Collected =*                                                    

  *Anaerobic                                     *"EF"=*   0.25 kg                
  Treatment                                                CH~4~/kg               
  emissions:*                                              COD                    

  *Electrical                                                                     
  Power and Steam                                                                 
  Imports and                                                                     
  Exports*                                                                        

  *Emissions                                                                      
  factors for                                                                     
  imported                                                                        
  electricity*                                                                    

  Base load                       NA             NA        NA         0.7 kg/kWh  Dept of
  imports from                                                                    Energy
  grid                                                                            

  Imports from                    NA             NA        NA         NA          All boiler
  outsourced                                                                      emissions
  on-site boilers                                                                 allocated
                                                                                  to mill

  *Emission                                                                       
  factors for                                                                     
  exported                                                                        
  electricity                                                                     
  (credit)*                                                                       

                                  NA             NA        NA         NA          

  *Emission                                                                       
  factor for                                                                      
  imported steam*                                                                 

  Imports from                    NA             NA        NA         NA          All boiler
  outsourced                                                                      emissions
  on-site boilers                                                                 allocated
                                                                                  to mill

  *Emissions                                                                      
  factor for                                                                      
  exported steam                                                                  
  (credit)*                                                                       

                                  NA             NA        NA         NA          
  --------------- --------------- ------- ------ --------- ---------- ----------- -----------

**REFERENCES**

AEA Technology. 2001. *UK Greenhouse Gas Inventory 1990-1999: Annual
Report for submission under the Framework Convention on Climate Change*.
National Environmental Technology Centre. Oxfordshire, England.
http://ariadne.aeat.co.uk/netcen/airqual/reports/ghg/ghg2.html (26 Nov.
2001)

Apps, M.J., Kurz, W.A., Beukema, S.J., and Bhatti, J.S.. 1999. Carbon
budget of the Canadian forest product sector. *Environmental Science and
Policy*. No. 2. pg 25-41. Elsevier Science Ltd.

Birdsey, R.A.. 1996. Chapter 1 -- Carbon Storage for Major Forest Types
and Regions in the Conterminous United States. *Forests and Global
Change -- Volume 2: Forest Management Opportunities for Mitigating
Carbon Emissions*. Edited by Neil Sampson and Dwight Hair. American
Forests, Washington, D.C.

European Environment Agency (EEA). 1999. *EMEP/CORINAIR Atmospheric
emission inventory guidebook - Second edition*. Copenhagen, Denmark.
http://reports.eea.eu.int/EMEPCORINAIR/en (26 Nov. 2001)

Fortum Power and Heat Oy. 2001. *Methane and Nitrous Oxide Emissions in
the Finnish Energy Production*. Fortum Power and Heat Oy. Fortum,
Filand, Technology

International Energy Agency (IEA). 1998. *The Role of Bioenergy in
Greenhouse Gas Mitigation*. International Energy Agency. Paris.
http://www.ieabioenergy.com/media/6_pospapa4.pdf (14 Feb. 2002)

Intergovernmental Panel on Climate Change (IPCC). 1996. *Climate Change
1995, the Science of Climate Change*. New York; Cambridge University
Press

Intergovernmental Panel on Climate Change (IPCC). 1997a. *Revised 1996
IPCC Guidelines for National Greenhouse Gas Inventories: Reporting
Instructions (Volume 1)*. IPCC National Greenhouse Gas Inventory
Program. http://www.ipcc-nggip.iges.or.jp/public/gl/invs4.htm (26 Nov.
2001)

Intergovernmental Panel on Climate Change (IPCC). 1997b. *Revised 1996
IPCC Guidelines for National Greenhouse Gas Inventories: Workbook
(Volume 2)*. IPCC National Greenhouse Gas Inventory Program.

http://www.ipcc-nggip.iges.or.jp/public/gl/invs5.htm (26 Nov. 2001)

Intergovernmental Panel on Climate Change (IPCC). 1997c. *Revised 1996
IPCC Guidelines for National Greenhouse Gas Inventories: Reference
Manual (Volume 3)*. IPCC National Greenhouse Gas Inventory Program.
http://www.ipcc-nggip.iges.or.jp/public/gl/invs6.htm (20 Nov. 2001)

Intergovernmental Panel on Climate Change (IPCC). 2000a. *Good Practice
Guidance and Uncertainty Management in National Greenhouse Gas
Inventories*. IPCC National Greenhouse Gas Inventory Program.

http://www.ipcc-nggip.iges.or.jp/public/gp/gpgaum.htm (26 Nov. 2001)

Intergovernmental Panel on Climate Change (IPCC). 2000b. *IPCC Special
Report on [Land Use, Land-Use Change, and
Forestry](http://www.grida.no/climate/ipcc/land_use/index.htm)*.
Cambridge University Press, UK. pp 375.
http://www.grida.no/climate/ipcc/land_use/ (16 April 2002)

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between JPA and Reid Miner of NCASI*. Japan Paper Association. Tokyo
Japan

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Greenhouse Gas Inventory Issues*. A.D. Little. Cambridge, MA.
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Loreti, C.P., Foster, S.A., and Obbagy, F.E\...2001. *An Overview of
Greenhouse Gas Emissions Verification Issues*. A.D. Little. Cambridge,
MA. http://www.pewclimate.org/projects/emissions_verification.cfm (28
Nov. 2001)

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*Forest Ecosystems, Forest Management and the Global Carbon Cycle*.
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Emissions in the Pacific Northwest - Air Quality Technical Bulletin
No.109*. NCASI. Research Triangle Park, NC

National Council for Air and Stream Improvement (NCASI). 1981. *A Study
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NC

National Council for Air and Stream Improvement (NCASI). 1985. *Volatile
Organic Carbon Emissions from Wood Residue Fired Power Boilers in the
Southeast - Technical Bulletin No.455*. NCASI. Research Triangle Park,
NC

National Council for Air and Stream Improvement (NCASI). 1999.
*Evaluation of the EPA-Recommended Approach to Predicting Air Emissions
from Pulp and Paper Landfills - Technical Bulletin No.790*. NCASI.
Research Triangle Park, NC

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(26 Nov. 2001)

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2001)

**ANNEX A**

**GREENHOUSE GAS EMISSIONS FROM STATIONARY FOSSIL FUEL COMBUSTION --
OVERVIEW OF METHODS IN EXISTING PROTOCOLS**

**1.0 IPCC -- Revised 1996 IPCC Guidelines for National Greenhouse Gas
Inventories and May 2000 Good Practices Document (IPCC 1997a, 1997b,
1997c, 2000)**

**1.1 Carbon Dioxide**

The IPCC guidelines are designed for national-level reporting.
Therefore, a certain amount of judgment is involved in applying the
guidelines at the company- or facility-level. In the case of
energy-related CO~2~ emissions, IPCC has established a three tiered
system. Tier 1, which is also part of the Reference Method for national
reporting, uses fuel consumption statistics and average CO~2~ emissions
factors without regard to the types of combustion technology employed.
In the Reference Method, the Tier 1 approach is used to develop national
totals by applying it in a "top down" fashion, meaning that national
fuel consumption statistics are used. The Tier 1 approach can also used
from the "bottom up" -- i.e. individual facilities can estimate CO~2~
emissions from fuel consumption data without considering the type of
combustion units being used (IPCC 1997c, pg. 1.7).

IPCC explains that "Tier 2 methods may be regarded as those dividing
fuel consumption on the basis of sample or engineering knowledge between
technology types which are sufficiently homogenous to permit the use of
representative emission factors. Tier 3 methods generally estimate
emissions from activity figures (kilometre traveled or tonne-kilometer
carried, not fuel consumption) and specific fuel efficiency or fuel
rates or, alternatively, using an emission factor or factors expressed
directly in terms of a unit of activity" (IPCC 1997c, pg. 1.47).

Simply put, Tier 1 methods use emission factors that vary by fuel type
only. Tier 2 methods use emissions factors that vary by fuel and by type
of combustion unit. Tier 3 methods use emission factors that are based
on a measure of activity other than fuel consumption (e.g. per kilometer
traveled).

In general, IPCC recommends using the most accurate and site-specific
information available. This suggests that, where possible, IPCC would
recommend estimating energy--related CO~2~ emissions by multiplying the
quantities of fuel consumed by the actual carbon content of the fuel and
correcting for unoxidized carbon based on analysis of the ash and
emissions. While companies will normally have good records of fuel
consumption, it is unlikely that they will have data on the carbon
content of all fuels they use. In addition, if data exist on the amounts
of unburned carbon in the ash and emissions, these data will probably be
sparse.

IPCC's Tier 1 approach for estimating CO~2~ emissions from fossil fuel
combustion uses emission factors that vary by fuel. To reduce the
uncertainty caused by using generic information on the carbon contents
of fossil fuels, IPCC prefers that the factors be expressed as mass of
carbon dioxide per unit of energy -- e.g. tons carbon dioxide per
terajoule of fossil fuel burned. IPCC explains that "expressing the
carbon emissions factor as the carbon content per unit of energy
released reduces \[the\] variation because of the close link between the
carbon content and energy value of the fuel." In this report, unless
shown otherwise, fossil fuel energy content is always expressed as the
net calorific value (NCV) of the fuel, also known as the lower heating
value (LHV).

Once the consumption statistics have been converted to units of energy,
they must be multiplied by the corresponding carbon emission factor for
each fossil fuel. If a company has site-specific data on the carbon
content of the fossil fuels being burned, these data are preferred. If
such data are not available, IPCC accepts the use of generic carbon
dioxide emission factors. The default carbon dioxide emission factors
for the IPCC reference method are shown in Table 1-2 of the IPCC
Guidelines Workbook. The emission factors for fuels most likely to be of
interest to pulp and paper mills are shown in the following table.

**Table 1.** IPCC Default Emission Factors for Fossil Fuels (after IPCC
1997b)

Converted from IPCC's factors, which are expressed in units of carbon
rather than carbon dioxide

  ------------------------------------------------ ----------------------
  Fossil Fuel                                      kg CO~2~/TJ\*

  Crude Oil                                        73,300

  Gasoline                                         69,300

  Kerosene                                         71,900

  Diesel Oil                                       74,100

  Residual Fuel Oil                                77,400

  LPG                                              63,100

  Petroleum Coke                                   100,800

  Anthracite Coal                                  98,300

  Bituminous Coal                                  94,600

  Sub-Bituminous Coal                              96,100

  Lignite                                          101,200

  Peat                                             106,000

  Natural Gas                                      56,100

  \* assuming no unburned carbon                   
  ------------------------------------------------ ----------------------

The IPCC Reference Manual also shows several equations that can be used
to estimate the carbon dioxide emission factors for natural gas and
certain coals (IPCC 1997c).

For natural gas, IPCC also presents a relationship wherein the carbon
emission factor is shown as a function of the gross calorific value
(H~V~) or high heating value of the natural gas as follows.

*Tons Carbon /TJ = 13.708 + (0.0828 x 10^-3^) x (H~V~ in kJ/m^3^ --
37.234) (Eq.1)*

*Tons CO~2~ /TJ = Tons Carbon/TJ x 44/12*

The 1996 IPCC Reference Manual also shows a relationship for estimating
the carbon emission factors for coals having a gross calorific value
(H~V~) of between 31 and 37 terajoules per kiloton on a dry mineral
matter free (dmf) basis (IPCC 1997c).

*Tons Carbon /TJ = 32.15 -- (0.234 x H~V~ in TJ/kiloton, dry mineral
free basis) (Eq.2)*

*Tons CO~2~ /TJ = Tons Carbon/TJ x 44/12*

After multiplying the amount of fuel burned (in units of energy) by the
appropriate emission factor (in units of ton carbon or tons CO~2~ per
unit of energy), IPCC corrects the resulting emission estimate to
account for unoxidized carbon in the ash and emissions. IPCC
acknowledges that the amount of unoxidized carbon is highly variable
between fuels and combustion units. None-the-less, to correct CO~2~
emissions estimates for unburned carbon, IPPC recommends default
correction factors of 0.98 for coal, 0.99 for oil, and 0.995 for gas
(IPCC 1997c).

Where coal is burned one could estimate unoxidized carbon based on the
carbon content of the ash. IPCC acknowledges that for coal fired boilers
most of the unoxidized carbon is in the ash. This approach would not
work, however, for units burning a combination of fossil fuels and
biomass fuels, such as those that burn coal (or other fossil fuels) in
combination with bark or wood waste. In these cases, it will probably
not be possible to differentiate between unoxidized carbon of fossil
fuel origin and unoxidized carbon from the biomass.

IPCC discusses several studies that provide more resolution than the
IPCC Tier 1 default factors for unoxidized carbon. The IPCC Reference
Manual lists several sources of data to support Tier 2 approaches to
estimating unoxidized carbon (although these data are included in the
Tier 1 section of the manual). An Australian study is cited which shows
the unoxidized carbon from stoker-fired boilers ranging from 1 to 12
percent for coals having ash contents of 8 to 23 percent. A value of 2
percent is suggested as best practice, 5 percent for average practice
and 10 percent for worst practice (IPCC 1997c).

A similar study by British Coal produced the following data that can be
used to develop Tier 2 estimates of unburned carbon as a function of
combustion technology (IPCC 1997c).

> Pulverized Coal -- 1.6%
>
> Travelling Grate Stoker -- 2.7 to 5.4%
>
> Underfeed Stoker -- 4.0 to 6.6%
>
> Shallow Bed Advanced Fluidized Bed Boiler -- Up to 4.0%
>
> Pressurized or Circulating Fluidized Bed Combustion -- 3.0%

Finally, the IPCC Reference Manual indicates that well maintained
natural gas fired boilers often attain combustion efficiencies of 99.9
percent, suggesting that for most gas-fired industrial boilers, the
default value for unoxidized carbon (0.5%) may be too large (IPCC
1997c).

**1.2 Methane**

IPCC offers Tier 1 and Tier 2 approaches for estimating methane
emissions from stationary fossil fuel combustion.

For the "energy industries," the Tier 1 emission factors are 1 kg
methane/TJ for coal and natural gas, and 3 kg methane/TJ for oil. For
"manufacturing industries and construction," the emissions factors are
10 kg methane/TJ for coal, 5 kg/TJ for natural gas, and 2 kg/TJ for oil
(IPCC 1997c, pg. 1.35).

The Tier 2 factors are presented in two pieces -- an uncontrolled
emissions factor coupled with a factor to reflect the effectiveness of
various emission control devices. The uncontrolled emissions factors are
different for utility and industrial boilers. The uncontrolled methane
emission factors for industrial boilers are shown in Table 1-16 of the
IPCC Reference Manual. Table 1-17 lists methane emission factors for
several industrial processes involving fossil fuel combustion, including
"lime kilns." The factors for lime kilns are intended for commercial
lime kilns and may or may not be appropriate for kraft mill lime kilns.
The Tables are reproduced below. They also contain the emission factors
for nitrous oxide, discussed in more detail below. The industrial boiler
and kiln emission controls performance for methane is listed in the
Reference Manual (Tables 1-21 and 1-22) as being negligible, so the
uncontrolled emissions in Tables 1-16 and 1-17 can be considered equal
to final controlled emissions (IPCC 1977c).

**1.3 Nitrous Oxide**

IPCC's approach to estimating nitrous oxide emissions is the same as it
uses for methane. IPCC offers both Tier 1 and Tier 2 approaches. For
both the "energy industries" and "manufacturing industries and
construction," the Tier 1 emission factors are 1.4 kg nitrous oxide/TJ
for coal, 0.1 kg/TJ for natural gas, and 0.6 kg/TJ for oil. (IPCC 1997c,
pg. 1.36)

The Tier two factors are presented in two pieces -- an uncontrolled
emission factor coupled with a factor to reflect the effectiveness of
various emission control devices. The uncontrolled emissions factors are
different for utility and industrial boilers. The uncontrolled nitrous
oxide emission factors for industrial boilers are shown in Table 1-16 of
the IPCC Reference Manual reproduced below. The Tier 2 approach involves
correcting uncontrolled emissions to account for the impact of control
technologies. The only case where IPCC provides the needed data,
however, is in the case of selective catalytic reduction applied to gas
fired boilers. IPCC indicates that SCR accomplishes a 60% reduction in
uncontrolled nitrous oxide emissions from gas fired boilers. In all
other cases, the uncontrolled emissions must be used because there are
no data supplied on control technology effectiveness (shown as "not
available" in Tables 1-21 and 1-22 of the Reference Manual). (IPCC
1997c)

**Table 2.** IPCC Industrial Boiler Uncontrolled Emission Factors

(IPCC 1997c, Table 1-16)

  ------------------------------------------------------ -------- --------
  Fuel and Equipment Type                                kg       kg
                                                         CH~4~/   N~2~O/
                                                         TJ       TJ

  Coal                                                            

  Bit./Sub-bit. Overfeed Stoker Boilers                  1        1.6

  Bit./Sub-bit. Underfeed Stoker Boilers                 14       1.6

  Bit./Sub-bit. Hand-fed Units                           87       1.6

  Bituminous/Sub-bituminous Pulverised Dry Bottom, wall  0.7      1.6
  Fired                                                           

  Bituminous/Sub-bituminous Dry Bottom, tangentially     0.7      0.5
  fired                                                           

  Bituminous/Sub-bituminous Wet Bottom                   0.9      1.6

  Bituminous Streader Stokers                            1        1.6

  Bit./Sub-bit. Fluidised Bed Cumbustor Circulating Bed  1        96

  Bit./Sub-bit. Fluidised Bed Cumbustor Bubbling Bed     1        96

  Anthracite Stokers                                     NAV      NAV

  Anthr. Fluidised Bed Combustor Boilers                 NAV      NAV

  Anthracite Pulverised Coal Boilers                     NAV      NAV

  Oil                                                             

  Residual Fuel Oil Boilers                              3        0.3

  Distillate Fuel Oil Boilers                            0.2      0.4

  LPG Boilers Propane                                    NAV      NAV

  LPG Boilers Butane                                     NAV      NAV

  Small Stationary Internal Comb. Engines Gasoline \<250 NAV      NAV
  hp (186 kW)                                                     

  Small Stationary Internal Comb. Engines Diesel \<600   NAV      NAV
  hp (447 kW)                                                     

  Large Stationary Diesel Engines \>600 hp (447 kW)      0        NAV

  Natural Gas                                                     

  Large Boilers \>100 MBtu/h (293 MW)                    1.4      NAV

  Small Boilers 10-100 MBtu/h (29.3-293 MW)              1.4      NAV

  Heavy Duty Nat. Gas. Compressor Eng. -- Turbines       0.6      NAV

  Heavy Duty Nat. Gas. Compressor Eng. -- 2-Cycle Lean   17       NAV
  Burn                                                            

  Heavy Duty Nat. Gas. Compressor Eng. -- 4-Cycle Lean   13       NAV
  Burn                                                            

  Heavy Duty Nat. Gas. Compressor Eng. -- 4-Cycle Rich   2.9      NAV
  Burn                                                            
  ------------------------------------------------------ -------- --------

Note: NAV means Not Available

**Table 3.** IPCC Uncontrolled Emission Factors for Commercial Lime
Kilns

(IPCC 1997c, Table 1-17)

  ----------------------- ----------------------- -----------------------
  Fuel                    kg CH~4~/TJ fuel        kg N~2~O/TJ fuel

  Natural Gas             1.1                     No Data

  Oil                     1.0                     No Data

  Coal                    1.0                     No Data
  ----------------------- ----------------------- -----------------------

**2.0 AUSTRALIA -- NATIONAL GREENHOUSE GAS INVENTORY and GREENHOUSE
CHALLENGE WORKBOOK (Australian Greenhouse Office 1998, 1999, 2001a,
2001b)**

There are a number of documents that provide helpful information on the
approaches used in Australia to develop estimates of GHG releases from
pulp and paper mills. Some of these documents include:

-   Greenhouse Challenge Factors and Methods Workbook Version 3
    (December 2001) (the GCP Workbook) (AGO 2001b)

-   National Greenhouse Gas Inventory (NGGI) Committee Workbook 1.1 for
    Fuel Combustion Activities (Stationary Sources) (AGO 1998, 1999)

-   APIC Environmental Performance Indicators (APIC 2002) (Contains
    information on industry emissions)

Australia's Greenhouse Challenge contains guidance for company-level
reporting which is more relevant for purposes of this report than
national-level reporting. The following material, therefore, is drawn
largely from the tools issued by the Australian Greenhouse Office for
the Greenhouse Challenge program (AGO 2001b). Information on the methods
used to develop Australia's national inventory are also available (AGO
2001a)

**2.1 Carbon Dioxide**

The Australian Greenhouse Office (AGO) Greenhouse Challenge Factors and
Methods Workbook contains emission factors for a variety of fossil
fuels. Usually, two sets of factors are shown -- one for emissions from
combustion, and another (full fuel cycle emission factors) that also
includes emissions from upstream operations (e.g. mining and fuel
processing). There is no mention in the workbook about correcting for
unburned carbon, so it is assumed that the emission factors have been
adjusted to reflect this. In many cases, the emission factors are for
CO~2~ only but AGO indicates that "they can be used as CO~2~-equivalent
emission factors except for equipment with high CH~4~ or N~2~O emissions
-- notably internal combustion engines, wood-fueled boilers and bagasse
boilers." A number of the AGO Greenhouse Challenge workbook factors are
shown in the Table 4 (AGO 2001b).

**Table 4.** Australian Emission Factors for CO~2~ from Stationary Fuel
Combustion

(Australian Greenhouse Office 2001b)

+------------------------+----------------------+---------------------+
| Fuel                   | Direct combustion    | Full fuel cycle     |
|                        | emissions \*         | emissions ^θ^       |
|                        |                      |                     |
|                        | kg CO~2~/GJ ^φ^      | kg CO~2~-equiv./GJ  |
|                        |                      | ^φ^                 |
+------------------------+----------------------+---------------------+
| Black coal             | 90                   | NSW 96.0            |
+------------------------+----------------------+---------------------+
|                        |                      | Queensland 91.6     |
+------------------------+----------------------+---------------------+
| Brown coal             | 93                   | 93.9                |
+------------------------+----------------------+---------------------+
| Brown Coal Briquettes  | 105                  | 109.4               |
+------------------------+----------------------+---------------------+
| Coke                   | 119.5                | 133.3               |
+------------------------+----------------------+---------------------+
| LPG: non transport     | 59.4                 | 68.6                |
+------------------------+----------------------+---------------------+
| Kerosene               | 69.7                 | 78.9                |
+------------------------+----------------------+---------------------+
| Heating Oil            | 69.7                 | 78.9                |
+------------------------+----------------------+---------------------+
| Automotive diesel:     | 69.7                 | 78.9                |
| non-transport          |                      |                     |
+------------------------+----------------------+---------------------+
| Industrial/marine      | 69.7                 | 78.9                |
| diesel fuel            |                      |                     |
+------------------------+----------------------+---------------------+
| Fuel oil               | 73.6                 | 82.8                |
+------------------------+----------------------+---------------------+
| Natural Gas (large     | NSW & ACT 51.7       | NSW & ACT 70.7      |
| users)                 |                      |                     |
+------------------------+----------------------+---------------------+
|                        | Victoria 51.6        | Victoria 63.4       |
+------------------------+----------------------+---------------------+
|                        | Queensland 53.0      | Queensland 66.2     |
+------------------------+----------------------+---------------------+
|                        | SA 51.6              | SA 72.0             |
+------------------------+----------------------+---------------------+
|                        | WA 53.1              | WA 59.3             |
+------------------------+----------------------+---------------------+
|                        | NT 51.7              | NT 53.2             |
+------------------------+----------------------+---------------------+
|                        | Australia Ave. 52.2  | Australia Ave. 64.0 |
+------------------------+----------------------+---------------------+
| Waste Methane          | 51                   | 56.0 (if used in    |
|                        |                      | internal combustion |
|                        |                      | engine)             |
+------------------------+----------------------+---------------------+
| Wood and wood waste    | 94.0 (d)             | 95.4 (if used in    |
|                        |                      | boiler)             |
+------------------------+----------------------+---------------------+
| Bagasse                | 96.8 (d)             | 98.2 (if used in    |
|                        |                      | boiler)             |
+------------------------+----------------------+---------------------+
| \* The AGO indicates   |                      |                     |
| that these emission    |                      |                     |
| factors are for CO~2~  |                      |                     |
| only but "they can be  |                      |                     |
| used as                |                      |                     |
| CO~2~-equivalent       |                      |                     |
| emission factors       |                      |                     |
| except for equipment   |                      |                     |
| with high CH~4~ or     |                      |                     |
| N~2~O emissions --     |                      |                     |
| notably internal       |                      |                     |
| combustion engines,    |                      |                     |
| wood-fuelled boilers   |                      |                     |
| and bagass boilers."   |                      |                     |
|                        |                      |                     |
| ^φ^ Energy is          |                      |                     |
| expressed in Gross     |                      |                     |
| Calorific Value (High  |                      |                     |
| Heating Value)         |                      |                     |
|                        |                      |                     |
| ^θ^ Full Fuel Cycle    |                      |                     |
| emissions include      |                      |                     |
| upstream emissions     |                      |                     |
| from fuel production,  |                      |                     |
| transportation etc.    |                      |                     |
+------------------------+----------------------+---------------------+

The Australian Paper Industry Council (formerly the Pulp and Paper
Manufacturers Federation of Australia) issues guidance for estimating
greenhouse gas emission which is based on Australia's Greenhouse
Challenge program (PPMFA 2001). The CO~2~ emission factors used by APIC
in 2001 are in Table 5 below.

**Table 5.** Emission Factors from the Pulp and Paper Manufacturers
Federation of Australia (PPMFA 2001) - Based on the Australia Greenhouse
Challenge factors, but in different units than shown in the table above

+-----------------------------+----------------+------------------+---+
| Fuel or Process             | Unit of Energy | Full Fuel Cycle  |   |
|                             | or Fuel        | Emission Factors |   |
|                             |                | ^θ^ -            |   |
|                             |                |                  |   |
|                             |                | Tons             |   |
|                             |                | CO~2~-equiv. per |   |
|                             |                | unit of energy   |   |
|                             |                | or fuel          |   |
+-----------------------------+----------------+------------------+---+
| Electricity                 | kWh            | Site Specific    |   |
+-----------------------------+----------------+------------------+---+
| Natural gas                 | GJ             | Site Specific    |   |
+-----------------------------+----------------+------------------+---+
| LPG (non-transport)         | t              | 3.4026           |   |
+-----------------------------+----------------+------------------+---+
| Petroleum products          |                |                  |   |
+-----------------------------+----------------+------------------+---+
| > LPG transport             | kilolitres     | 1.8633           |   |
+-----------------------------+----------------+------------------+---+
| > Aviation gasoline         | kilolitres     | 2.6977           |   |
+-----------------------------+----------------+------------------+---+
| > Petrol                    | kilolitres     | 2.8933           |   |
+-----------------------------+----------------+------------------+---+
| > Automotive diesel oil     | kL             | 3.1806           |   |
+-----------------------------+----------------+------------------+---+
| > Industrial/marine diesel  | kL             | 3.2630           |   |
| > fuel                      |                |                  |   |
+-----------------------------+----------------+------------------+---+
| > Natural gas/CNG           | kL             | 2.3582           |   |
+-----------------------------+----------------+------------------+---+
| Coal                        | t              | Site Specific    |   |
+-----------------------------+----------------+------------------+---+
| ^θ^ Full Fuel Cycle         |                |                  |   |
| emissions include upstream  |                |                  |   |
| emissions from fuel         |                |                  |   |
| production, transportation  |                |                  |   |
| etc.                        |                |                  |   |
+-----------------------------+----------------+------------------+---+

**2.2 Methane and Nitrous Oxide**

Although in many cases, the combustion emission factors shown in Table 4
are for CO~2~ only, AGO indicates that "they can be used as
CO~2~-equivalent emission factors except for equipment with high CH~4~
or N~2~O emissions -- notably internal combustion engines, wood-fueled
boilers and bagass boilers." These other sources are dealt with
elsewhere. The Full Fuel Cycle emission factors in the tables above
include CO~2~, methane, and nitrous oxide (AGO 2001b).

**3.0 CHILE -- FIRST NATIONAL COMMUNICATION TO THE CONFERENCE OF THE
PARTIES OF THE CONVENTION, OCTOBER 1999 (Chilean National Environmental
Commission 1999)**

**3.1 Carbon Dioxide**

The 1999 National Communication indicates that "\[t\]he methodology used
corresponds to the Guidelines set forth by the IPCC and includes the
changes introduced in 1996. The emission coefficients used to calculate
emissions were those default values proposed by the IPCC for use when no
coefficients were available that reflected the conditions in the
country." The report goes on to say that "CO~2~ emissions were
calculated two ways. The first method uses the Reference Approach, which
is based on determining the apparent consumption of each fuel and
calculating the corresponding CO~2~ emissions through representative
emission factors for each fuel, linked to the technology of the final
user. The second method is the final Use Approach, which is based on
fuel consumption for each final use and calculating CO~2~ emissions
through the representative emission factors for each fuel , linked to
the technology of the final user." Accordingly, the methods used in
Chile appear to be a combination of IPCC Tier 1 and Tier 2 methods
combined with default emission factors (Chilean National Environmental
Commission 1999).

**3.2 Methane and Nitrous Oxide**

The report indicates that for non-CO~2~ gases, the Final Use Approach
and default emission factors are used, as recommended by the IPCC. Thus,
it appears that IPCC's Tier 2 method with default emission factors was
used for methane and nitrous oxide. The report does not list the
emission factors used. In the summary tables, there are no methane or
nitrous oxide emissions shown for the pulp and paper sector. (Chilean
National Environmental Commission 1999)

**4.0 FINLAND -- ANNEX B OF "GREENHOUSE GAS EMISSIONS AND REMOVALS IN
FINLAND" (Technical Research Center of Finland 2001)**

**4.1 Carbon Dioxide**

The Finnish report describes the methods as being consistent with the
IPCC Tier 2 approach. The emission factors as shown in the following
table. Many of these factors are identical to those used by IPCC but a
number are from sources more appropriate to the situation in Finland.
The corrections for unoxidized carbon that are used to develop the
Finnish inventory are the same as the IPCC Tier 1 factors; i.e. 2% for
coal, 1% for oil and oil products, 1% for peat, and 0.5% for gas.

**Table 6.** CO~2~ Emission Factors for Fuel Combustion

(From Technical Research Center of Finland 2001, Table B-1)

  ---------------------------------------------------- ------------------
  Fuel                                                 ton CO~2~/TJ

  Gasoline                                             73.5

  Diesel                                               74.5

  Light Fuel Oil                                       74.1

  Residual Fuel Oil                                    77.4

  Kerosene                                             73.5

  Naphtha                                              72

  LPG                                                  63.1

  Waste Oil                                            77.4

  Hard Coal                                            94.6

  Coke                                                 108

  Anthracite and Bruquettes                            94.6

  Natural Gas                                          56.1

  Peat                                                 106
  ---------------------------------------------------- ------------------

**4.2 Methane**

Finland's report to UNFCCC indicates that "CH~4~ and N~2~O emission
factors are based on mainly national research (included evaluation and
application of international research and measurement data)\.... IPCC
default values are used to a lesser degree." The emission factors given
in the Annexes to the report, however, are only for small units (less
than 1 MW) (Technical Research Center of Finland 2001).

**4.3 Nitrous Oxide**

Finland's report to UNFCCC indicates that "CH~4~ and N~2~O emission
factors are based on mainly national research (included evaluation and
application of international research and measurement data)\.... IPCC
default values are used to a lesser degree." The emission factors given
in the Annexes to the report, however, are only for small units (less
than 1 MW) (Technical Research Center of Finland 2001).

The Finland report also indicates that "indirect emissions due to
atmospheric deposition of NH~3~ and NO~X~ emissions...are
calculated...for energy-related and industrial NO~X~ emissions using the
IPCC methodology and default emission factor (0.01 kg N~2~O-N/kg NO~X~-N
emitted). The indirect N~2~O emissions caused by nitrogen deposition due
to NO~X~ emissions in the energy sector are included in the emission
estimates for the relevant sectors" (Technical Research Center of
Finland 2001). This does not appear to be required by the IPCC
estimation methods for energy production, although it is mentioned in
the IPCC's methods for estimating GHG releases from agriculture. (See
Section 4.5.4.A and Table 4-23 in IPCC 1997c.)

**5.0 CANADA -- "GREENHOUSE GAS ACTION PLAN GUIDELINES -- 2001" (FPAC
2001) AND "CANADA'S GREENHOUSE GAS INVENTORY, 1997 EMISSIONS AND
REMOVALS WITH TRENDS" (Environment Canada 1999)**

**5.1 Carbon Dioxide**

The Forest Products Association of Canada (FPAC) Guidelines are intended
to facilitate forest company participation in the Voluntary Callenge and
Registry Program (VCR) for GHGs and the Canadian Industry Program for
Energy Conservation/Industrial Energy Innovators (CIPEC/IEI) for energy
conservation, as well as several Provincial programs. The method for
estimating CO~2~ emissions from stationary fossil fuel combustion is
generally comparable to IPCC's Tier 1 sectoral approach although the
FPAC and VCR guidelines offer no emission factors for coal. Instead the
user is instructed to estimate emissions based on the carbon content of
the coal being burned. The emission factors, which are published in
Appendix A of the FPAC Guidelines, are shown below (FPCA 2001). Like the
factors used to develop Canada's inventory, the emission factors
published by FPAC are normalized to the volume or weight of fuel rather
than heat content.

The Canadian Inventory document contains CO~2~ emission factors for coal
that vary by type of coal and region of the country. There is no
correction factor applied for unoxidized carbon, this having apparantly
been incorporated into the emission factors.

**5.2 Methane**

Methods for estimating methane emissions from fossil fuel combustion are
comparable to IPCC's Tier 1 methods except that (a) the emission factors
are mass- or volume-based rather then energy-based, and (b) there is no
discussion of a correction for the effectiveness of control devices (an
unimportant difference since IPCC assumes zero percent removal of
methane).

**5.3 Nitrous Oxide**

Like methane, methods for estimating N~2~O emissions from fossil fuel
combustion are comparable to IPCC's Tier 1 methods except that (a) the
emission factors are mass- or volume-based rather then energy-based, and
(b) there is no discussion of a correction for the effectiveness of
control devices (an unimportant difference since IPCC provides removal
data only for gas fired boilers equipped with selective catalytic
reduction).

**Table 7.** Emission Factors from Appendix A of FPAC 2001

  ------------------------ --------------------- ------------ ------------
  Fuel                     CO~2~                 CH~4~        N~2~O

  Natural Gas              1,880 g/m^3^          0.048 g/m^3^ 0.02 g/m^3^

  Light (distillate) oil   2,830 g/l             0.006 g/l    0.013 g/l

  Heavy (residual) oil     3,090 g/l             0.12 g/l     0.013 g/l

  Coal (conventional       Use carbon content of 0.015 g/kg   0.11 g/kg
  industrial boiler)       coal to determine                  

  Coal (fluidized bed)     Use carbon content of 0.015 g/kg   2.11 g/kg
                           coal to determine                  

  Propane Heaters          1,530 g/l             0.03 g/l     \-

  Diesel Motors            2,730 g/l             0.26 g/l     0.40 g/l
  (stationary)                                                
  ------------------------ --------------------- ------------ ------------

**6.0 FRANCE -- "INVENTAIRE DES ÉMISSIONS DE GAZ À EFFET DE SERRE EN
FRANCE DE 1990 À 1999" \[INVENTORY OF GREENHOUSE GAS EMISSIONS IN FRANCE
FOR THE PERIODE 1990-1999\] (CITEPA 2000)**

**6.1 Carbon Dioxide**

The French government starts with CORINAIR methods (EEA 1999) to develop
a more detailed inventory than required by UNFCCC and then consolidates
the results into sector-level and national reports in the UNFCCC Common
Reporting Framework. The IPCC 1996 Revised Guidelines are largely
harmonized with CORINAIR's.

Carbon dioxide emissions are estimated using source measurements if
available. If not, an approach similar to IPCC's Tier 2 approach is
used. National emissions are also estimated using IPCC's Tier 1 approach
and the results compared to those resulting from the combined Tier 2
results. The emission factors for fossil fuels are shown the table
below.

**6.2 Methane and Nitrous Oxide**

Site specific measurements are used where available. In the absence of
measured data, emission factors are used, many of which reflect the
situation in France. The emission factors for CH~4~ and N~2~O are not
included in the report.

**Table 8.** French Emission Factors for CO~2~ from Fossil Fuels

from CITEPA 2000

  ------------------------------------ ----------------------------------
  Fuel                                 tons CO~2~ / TJ

  coking coal or thermal coal          95

  sub-bituminous coal                  96

  lignite                              100

  coke                                 107

  coke from lignite                    108

  petroleum coke                       96

  heavy fuel                           78 + / - 1 according to quality

  gas oil                              75

  kerosene and jet fuel                74

  gasoline                             73

  natural gas                          57

  LPG                                  64

  refinery gas                         56

  coke oven gas                        47

  blast furnace gas                    268
  ------------------------------------ ----------------------------------

**7.0 JAPAN -- INFORMATION FROM THE JAPAN PAPER ASSOCIATION (JPA 2001)**

**7.1 Carbon dioxide, methane, and nitrous oxide**

In Japan, the members of the industry group Keidanren or the Federation
of Economic Organization have committed to voluntary reductions in GHG
emissions. The information for the Japanese pulp and paper industry is
collected and submitted to Keidanren by the Japan Paper Association.
Only CO~2~ is included in the reporting, not CH~4~ and N~2~O.

The Japan Ministry of Environment also has a program wherein the GHG
emissions for the country are estimated annually. This program includes
CO~2~ (not including biomass) and N~2~O. The emission factors shown
below are from the Ministry of Environment program.

**Table 9. Japan Ministry of the Environment Emission Factors for Fossil
Fuels**

  --------------- ----------------- -------------- -----------------------
  Combustion Unit Fuel              CO~2~          N~2~O

  Boiler          Crude Oil         2.65 kg/litre  0.00000052 kg/litre

  Boiler          Kerosene          2.51 kg/litre  

  Boiler          Light Oil         2.64 kg/litre  \-

  Boiler          Heavy Fuel Oil    2.96 kg/litre  0.00000056 kg/litre

  Boiler          Coal              2.37 kg/kg     0.00012 kg/kg

  Boiler          Petroleum Coke    3.3 kg/kg      0.00013 kg/kg

  Boiler          Town Gas          2.15 kg/kg     \-

  Turbine         Crude Oil         2.65 kg/litre  0.0000011 kg/litre

  Turbine         Kerosene          2.51 kg/litre  0.000001 kg/litre

  Turbine         Light Oil         2.64 kg/litre  0.0000011 kg/litre

  Turbine         LPG               3.02 kg/kg     0.0000014 kg/kg

  Turbine         LNG               2.79 kg/kg     0.0000015 kg/kg

  Turbine         Town Gas          2.15 kg/kg     0.0000013 kg/m^3^

  Diesel engine   Crude Oil         2.65 kg/litre  0.000062 kg/litre

  Diesel engine   Kerosene          2.51 kg/litre  0.000062 kg/litre

  Diesel engine   Light Oil         2.64 kg/litre  0.000062 kg/litre
  --------------- ----------------- -------------- -----------------------

**8.0 SWEDEN -- SWEDEN'S NATIONAL INVENTORY REPORT (Swedish
Environmental Protection Agency 2001)**

**8.1 Carbon Dioxide**

In its annual report to the UNFCCC, the methods used by Sweden in
reporting CO~2~ emissions from steam and power generation are
essentially Tier 1 IPCC 1996 methods. The CO~2~ emission factors used by
Sweden are found in Table 1.7.2 of "Sweden's National Inventory Report
2001" and the emission factors for the fuels of potential interest to
pulp and paper are shown below.

**Table 10.** Swedish Emission Factors for CO~2~ from Fossil Fuels

From Table 1.7.2 in Swedish Environmental Protection Agency 2001

  ------------------------------------- ---------------------------------
  Fuel                                  Emission factor, g CO~2~/MJ

  Gas oil and diesel oil                75.3

  Residual fuel oil                     76.2

  Liquefied petroleum gas               65.1

  Natural gas                           56.5

  Coke oven coke                        103.0

  Peat (industry consumption)           97.1

  Gasoline                              72.6

  Other kerosene                        73.1
  ------------------------------------- ---------------------------------

**8.2 Methane**

Sweden uses an IPCC Tier 1 approach for estimating methane emissions.
The emission factors are contained in Table 1.7.3 of its 2001 Inventory
Report. The table is reproduced below.

**Table 11.** Swedish Emission Factors for CH~4~ from Fossil Fuels

From Table 1.7.3 in Swedish Environmental Protection Agency 2001

  ----------------------------------- -----------------------------------
  Fuel                                Emission factor, g CH~4~/MJ

  Gas oil and diesel oil              0.001

  Residual fuel oil                   0.002

  Liquefied petroleum gas             0.001

  Natural gas                         0.001

  Coke oven coke                      0.002

  Peat (industry consumption)         0.03
  ----------------------------------- -----------------------------------

**8.3 Nitrous Oxide**

Like CO~2~ and methane, Sweden uses an IPCC Tier 1 approach for
estimating nitrous oxide emissions from fossil fuel fired units
producing steam and/or power. The emission factors are in Table 1.7.4 of
its 2001 inventory. The table is reproduced below. The factors are not
identified as being uncontrolled, so it is assumed that they reflect
actual (i.e. controlled) emissions.

**Table 12.** Swedish Emission Factors for N~2~O from Fossil Fuels

From Table 1.7.4 in Swedish Environmental Protection Agency 2001

  -------------------------------- --------------------------------------
  Fuel                             Emission factor, g N~2~O/MJ

  Gas oil and diesel oil           0.002

  Residual fuel oil                0.005

  Liquefied petroleum gas          0.002

  Natural gas                      0.002

  Coke oven coke                   0.02

  Peat (industry consumption)      0.01
  -------------------------------- --------------------------------------

**9.0 UNITED KINGDOM -- UK GREENHOUSE GAS INVENTORY, 1990 -- 1999 (AEA
Technology 2001)**

**9.1 Carbon Dioxide**

The UK approach differs from the IPCC Tier 1 approach in several
respects. First, the emission factors for solid and liquid fuels are
based on mass of fuel rather than energy content. Second, the emission
factors for gaseous fuels are based on gross calorific value (GCV)
rather than net calorific value (NCV). Third, the emission factors
incorporate the impact of unoxidized carbon, so no correction is needed.
Finally, the UK approach has different emission factors for a single
fuel used in different sectors of the economy (AEA Technology 2001).

The emission factors used by the UK in developing its inventory are
included in Tables 1 to 4 of Appendix 2 to "UK Greenhouse Gas Inventory,
1990-1999." These tables are reproduced below (AEA Technology 2001).

**9.2 Methane**

The differences between IPCC's Tier 1 approach and the UK approach for
estimating CO~2~ emissions are described above. These differences also
hold true for estimation of methane from fossil fuel combustion in steam
and power generation. It appears that the emission factors represent
final emissions (i.e. following control technologies). The emission
factors used by the UK in developing its inventory are included in
Tables 1 to 4 of Appendix 2 to "UK Greenhouse Gas Inventory, 1990-1999."
The emission factors from these tables are shown below (AEA Technology
2001).

**9.3 Nitrous Oxide**

The differences between IPCC's Tier 1 approach and the UK approach for
estimating CO~2~ emissions are described above. These differences also
hold true for estimation of nitrous oxide from fossil fuel combustion in
steam and power generation. It appears that the UK emission factors
represent final emissions (i.e. following control technologies). From a
practical standpoint, this differs from the IPCC approach only to the
extent that IPCC provides a separate factor to correct uncontrolled
emissions of nitrous oxide from gas boilers equipped with selective
catalytic reduction. The emission factors used by the UK in developing
its inventory are included in Tables 1 to 4 of Appendix 2 to "UK
Greenhouse Gas Inventory, 1990-1999." The emission factors from the
tables are shown below (AEA Technology 2001).

**Table 13.** UK Emission Factors

From Tables 1 through 4 of Appendix 2 of AEA Technology 2001

  ---------------------- ---------------- ----------- ----------- -- ----------- -----------
  Fuel                   Source           CH~4~                      N~2~O       
                                          Emissions                  Emissions   

  Burning Oil            Misc. Sources    0.0432      kg/t           0.0265      kg/t

  Gas Oil                Agriculture      0.225       kg/t           0.026       kg/t

  Gas Oil                Industry         0.0432      kg/t           0.026       kg/t
                         (General)                                               

  Fuel Oil               Industry         0.122       kg/t           0.0243      kg/t
                         (General)                                               

  Coal                   Industry         0.011       kg/t           0.213       kg/t
                         (General)                                               

  Coal                   Autogenerators   0.02        kg/t           0.0658      kg/t

  Coke                   Industry         0.011       kg/t           0.221       kg/t
                         (General)                                               

  Solid Smokeless Fuel   Industry         0.011       kg/t           0.218       kg/t
  (SSF)                  (General)                                               

  LPG                    Industry         0.0971      g/therm\*      0.0095      g/therm\*
                         (General)                                               

  Natural Gas            Industry         0.38        g/therm\*      0.0095      g/therm\*
                         (General)                                               

  Natural Gas            Autogenerators   0.579       g/therm\*      0.351       g/therm\*

  \* Based on Gross                                                              
  Calorific Value                                                                
  ---------------------- ---------------- ----------- ----------- -- ----------- -----------

**10.0 UNITED STATES -- INVENTORY OF U.S. GREENHOUSE GAS EMISSIONS AND
SINKS: 1990-1999 (USEPA 2001a)**

**10.1 Carbon Dioxide**

The methods used by the US EPA to develop its annual inventory for CO~2~
from stationary fossil fuel combustion are similar to the IPCC Tier 1
methods. One difference is that the US fossil fuel consumption
statistics are shown in GCV rather than NCV. (The EPA report indicates
that NCV is used for certain biomass fuels.)

Another departure from the default IPCC Tier 1 approach regards the
unoxidized carbon in coal burning -- US EPA uses 1% rather than the 2%
default value suggested by IPCC.

The carbon factors and correction factors for unoxidized carbon are
contained in Table A-13 in Annex A of the EPA report. The emission
factors from the table are shown below. Although the report is not
explicit, it can be assumed that the carbon factors are based on gross
calorific values (USEPA 2001a).

**Table 14.** US EPA CO~2~ Emission Factors for Fossil Fuels

From Table A-13 from Annex A of USEPA 2001a

(Heat content in Gross Calorific Value)

  --------------------------- -------------------- -----------------------
  Fuel Type                   Tg C/QBtu HHV        Tg CO~2~/QBtu HHV

  Industrial Other Coal\*     25.63                93.98

  Coke Imports                27.85                102.12

  Utility Coal\*              25.76                94.45

  Natural Gas                 14.47                53.06

  Distillate Fuel Oil         19.95                73.15

  Kerosene                    19.72                72.31

  LPG\*                       16.99                62.30

  LPG (energy use)\*          17.11                62.74

  LPG (non-energy use)\*      16.88                61.89

  Motor Gasoline\*            19.36                70.99

  Residual Fuel               21.49                78.80

  \* EPA indicates these vary                      
  from year to year. The                           
  values shown are for 1999.                       
  --------------------------- -------------------- -----------------------

**10.2 Methane**

EPA used IPCCs Tier 1 default methodology and emission factors to
estimate methane emissions from fossil fuel combustion in steam and
power production (USEPA 2001a).

**10.3 Nitrous Oxide**

EPA used IPCCs Tier 1 default methodology and emission factors to
estimate nitrous oxide emissions from fossil fuel combustion in steam
and power production (USEPA 2001a).

**11.0 WRI/WBCSD -- THE GREEHHOUSE GAS PROTOCOL AND SUPPORTING GUIDANCE
(WRI 2001a, 2001b, 2001c)**

**11.1 Carbon Dioxide**

WRI/WBCSD recommends that site-specific information on fuel use and fuel
carbon content (if available) be used to estimate CO~2~ emissions from
stationary combustion sources. If site specific data on fuel carbon
content are unavailable, the WRI/WBCSD guidance material contains a
large number of emission factors from other sources. Some of the ones of
potential interest to pulp and paper mills are shown in the following
tables. The guidance indicates that WRI/WBCSD protocol does not require
a correction for unoxidized carbon but notes that this may not be
accurate for small coal fired units (WRI 2001b, 2001c).

**11.2 Methane and Nitrous Oxide**

The WRI/WBCSD guidance does not include CH~4~ and N~2~O. In the words of
the October 2001 guidance, "a much greater effort is required to
estimate CH~4~ and N~2~O emissions from stationary sources \[compared to
CO~2~\], and a much higher level of uncertainty exists. Consequently,
due the relative insignificance of CH~4~ and N~2~O emissions from most
stationary sources, \[the WRI/WBCSD protocol\] only includes guidance
for estimating CO~2~ emissions from stationary sources" (WRI 2001b).

**Table 15**. WRI/WBCSD CO~2~ Emission Factors for Stationary
Combustion, October 2001 (WRI 2001c)

<table>
<colgroup>
<col style="width: 20%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 5%" />
<col style="width: 6%" />
<col style="width: 8%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td>Fuel type</td>
<td>kg CO<sub>2</sub> / GJ fuel LHV</td>
<td>kg CO<sub>2</sub> / million btu fuel LHV</td>
<td>kg CO<sub>2</sub> / MWh fuel LHV</td>
<td>kg CO<sub>2</sub> / GJ fuel HHV</td>
<td>kg CO<sub>2</sub> / million btu fuel HHV</td>
<td>kg CO<sub>2</sub> / MWh fuel HHV</td>
<td>kg CO2 / metric tons fuel</td>
<td>kg CO<sub>2</sub> / short tons fuel</td>
<td>kg CO<sub>2</sub> / litres fuel</td>
<td>kg CO2 / gallons fuel</td>
<td>kg CO<sub>2</sub> / standard cubic meters</td>
<td>kg CO<sub>2</sub> / 1000 SCF</td>
</tr>
<tr class="even">
<td>Distillate fuel (No.1, No.2, No.4 fuel oil and diesel)</td>
<td>74.01</td>
<td>78.08</td>
<td>266.41</td>
<td>69.38</td>
<td>73.20</td>
<td>249.83</td>
<td>3142 (UK DETR)</td>
<td>2850 (UK DETR)</td>
<td>2.68</td>
<td>10.15</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Residual fuel oil (No.5, No.6 fuel oil)</td>
<td>77.30</td>
<td>81.55</td>
<td>278.26</td>
<td>74.77</td>
<td>78.88</td>
<td>269.22</td>
<td>3117 (UK DETR)</td>
<td>2828 (UK DETR)</td>
<td>3.12</td>
<td>11.81</td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>LPG</td>
<td>63.20</td>
<td>66.68</td>
<td>227.50</td>
<td>59.78</td>
<td>63.07</td>
<td>215.26</td>
<td></td>
<td></td>
<td>1.54</td>
<td>5.81</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Propane</td>
<td>62.99 (EIA)</td>
<td>66.45 (EIA)</td>
<td>226.8 (EIA)</td>
<td>59.84</td>
<td>63.13</td>
<td>215.46</td>
<td></td>
<td></td>
<td>1.52</td>
<td>5.75</td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Natural gas (dry)</td>
<td>56.06</td>
<td>59.14</td>
<td>201.80</td>
<td>50.34</td>
<td>53.11</td>
<td>181.26</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>1.93</td>
<td>54.70</td>
</tr>
<tr class="odd">
<td>Anthracite</td>
<td>98.30</td>
<td>103.70</td>
<td>353.85</td>
<td>97.77</td>
<td>103.15</td>
<td>352.05</td>
<td>1926.04</td>
<td>1747.30</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Bituminous coal</td>
<td>94.53</td>
<td>99.73</td>
<td>340.28</td>
<td>88.27</td>
<td>93.12</td>
<td>317.82</td>
<td>2465.61</td>
<td>2236.80</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Sub-bituminous coal</td>
<td>96.00</td>
<td>101.28</td>
<td>345.57</td>
<td>91.45</td>
<td>96.48</td>
<td>329.28</td>
<td>1857.91</td>
<td>1685.50</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Lignite</td>
<td>101.12</td>
<td>106.68</td>
<td>364.00</td>
<td>92.61</td>
<td>97.70</td>
<td>333.45</td>
<td>1395.83</td>
<td>1266.30</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Peat</td>
<td>105.89</td>
<td>111.71</td>
<td>381.26</td>
<td>100.6 (IPCC)</td>
<td>106.12 (IPCC)</td>
<td>362.2 (IPCC)</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Petroleum coke</td>
<td>100.76</td>
<td>106.30</td>
<td>362.71</td>
<td>96.80</td>
<td>102.12</td>
<td>348.53</td>
<td>3384.37</td>
<td>3070.30</td>
<td>3.88</td>
<td>14.69</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Coke oven / gas coke</td>
<td>108.09</td>
<td>114.03</td>
<td>389.18</td>
<td>102.68 (IPCC)</td>
<td>108.33 (IPCC)</td>
<td>369.72 (IPCC)</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Sludges</td>
<td><em>79.90</em></td>
<td><em>84.29</em></td>
<td><em>287.68</em></td>
<td><em>75.90</em></td>
<td><em>80.08</em></td>
<td><em>273.30</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Pitch</td>
<td><em>79.90</em></td>
<td><em>84.29</em></td>
<td><em>287.68</em></td>
<td><em>75.90</em></td>
<td><em>80.08</em></td>
<td><em>273.30</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Saw dust impregnated</td>
<td><em>75.10</em></td>
<td><em>79.23</em></td>
<td><em>256.31</em></td>
<td><em>71.34</em></td>
<td><em>75.27</em></td>
<td><em>243.49</em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Tires and tire derived fuel</td>
<td>85.78</td>
<td>90.49</td>
<td>308.86</td>
<td>81.49</td>
<td>85.97</td>
<td>293.41</td>
<td>3080.03</td>
<td>2794.20</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Wood and wood waste</td>
<td>100.44 (EIA)</td>
<td>105.97 (EIA)</td>
<td>361.67 (EIA)</td>
<td>95.42</td>
<td>100.67</td>
<td>343.58</td>
<td>1906.97</td>
<td>1730.00</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>Sources:</td>
<td colspan="5" rowspan="2">Emission factors based on higher heating
valiues from EIA, 2001, Appendix B, if not otherwise indicated</td>
<td></td>
<td colspan="6" rowspan="2"><p>For fuels not covered by IPCC, emission
factors were</p>
<p>calculated based on EIA values using the following formula:</p></td>
</tr>
<tr class="even">
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="5">Emission factors based on lower heating valiues from
IPCC, 1999, Volume 2, Section 1, if not otherwise indicated</td>
<td></td>
<td colspan="5">Emission factor (LHV) = Emission factor (HHV) / 0.95 for
solid/liquid fuels and</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td colspan="5" rowspan="2"><p>Emission factors based on volumetric or
mass units from EIA, 2001, Appendix B, if not otherwise indicated</p>
<p>Other sources used:</p></td>
<td></td>
<td colspan="5">Emission factor (LHV) = Emission factor (HHV) / 0.90 for
gaseous fuels</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="5" rowspan="3">For fuels not covered by EIA, emission
factors were calculated based on IPCC values using the same conversion
factor between lower and higher heating values</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td colspan="5">DETR, 1999, Section 4.2 (DETR factors are specifically
labelled in the table)</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="5">Holderbank, 2000 (Holderbank factors are in
italics)</td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

**ANNEX B**

**GREENHOUSE GAS EMISSIONS FROM KRAFT MILL LIME KILNS AND CALCINERS**

There has been considerable confusion about the correct way to estimate
GHG emissions from kraft mill lime kilns and calciners. Some of the
approaches suggested by the protocols included in this review are
presented in this section. In addition, this section contains a
discussion of the correct approach for estimating these emissions. The
correct approach is to include only CO~2~ emissions associated with the
fossil fuels burned in the kiln or calciner and CH~4~ and N~2~O
emissions if deemed material to the inventory.

**1.0 EXISTING PROTOCOLS**

Environment Canada, in "Canada's Greenhouse Gas Inventory, 1997
Emissions and Removals with Trends," (page 41) states that
"\[e\]missions from the regeneration of lime from spend pulping liquors
at pulp mills are not included in the inventory. Since this CO~2~ is
biogenic in origin, it is recorded as a change in forest stock in the
'Land Use Change and Forestry' category" (Environment Canada 1999).

FPAC reiterates this position in its "2001 Greenhouse Gas Action Plan
Guidelines" (page 11) where it states that "...emissons from the
regeneration of lime from spent pulping liquors at pulp mills should not
be reported, as this CO~2~ is biogenic in origin" (FPAC 2001).

IPCC appears to imply that CO~2~ emissions from kraft mill lime kilns
and calciners should be included GHG inventories when it states that
"\[i\]ndustries that regenerate lime from waste calcium carbonates (e.g.
wood pulp and paper plants) are unlikely to report their lime
production. Omission of these data may lead to an underestimation of
lime production for a country..." (IPCC 2000, page 3.23). The question
of whether CO~2~ should be included, however, is not directly addressed.
IPCC suggests emission factors of 1.0 and 1.1 kg CH~4~/TJ for oil-fired
and gas-fired lime kilns, respectively (IPCC 1997c, Table 1-17). These
factors were not developed for kraft mill lime kilns, however.

The US EPA appears to be uncertain about the situation. In "U.S.
Greenhouse Gas Emissions and Sinks: 1990-1999" (page 3-8) EPA states
that "\[i\]n the paper industry, mills that employ the sulfate process
(i.e., Kraft) consume lime in order to causticize a waste sodium
carbonate solution (i.e., black liquor). Most sulfate mills recover the
waste calcium carbonate after the causticizing operation and calcine it
back into lime -thereby generating CO~2~ -for reuse in the pulping
process. However, some of these mills capture the CO~2~ released in this
process to be used as precipitated calcium carbonate (PCC). Further
research is necessary to determine to what extent CO~2~ is released to
the atmosphere through generation of lime by paper mills" (USEPA 2001a).

**2.0 CORRECTLY ACCOUNTING FOR GREENHOUSE GAS EMISSIONS FROM KRAFT MILL
LIME KILNS AND CALCINERS**

**2.1 Carbon Dioxide**

NCASI recently examined the question of GHG emissions from lime kilns in
a paper currently undergoing peer review (Miner 2001). Much of the
following discussion is taken from that paper.

The recovery and reuse of pulping chemicals is essential to the kraft
pulping process. The recovery process involves two interconnected loops,
depicted in Figure 1. These can be thought of as a sodium loop and a
calcium loop. In the sodium loop, "white liquor," a mixture of sodium
hydroxide and sodium sulfide, is added to wood chips in a pulping
digester. The pulping process results in most of the non-fibrous
material being dissolved from the wood. At the end of the pulping
process, the digester is discharged, yielding a combination of wood
fiber and a spent pulping liquor called "black liquor" because of the
very dark color imparted by the dissolved lignin-derived material. The
black liquor, which also contains the spent pulping chemicals, is
separated from the wood fibers by washing, concentrated by evaporation,
and then sent to a recovery furnace where it is burned under controlled
conditions.

The recovery furnace produces large amounts of steam which are used
throughout the mill. In addition, due to the controlled oxygen-deficient
conditions in the bottom of the furnace, a molten "smelt" is produced
consisting primarily of sodium carbonate and sodium sulfide. The sodium
sulfide is formed in the recovery furnace by the reduction of a variety
of sulfur compounds in the black liquor. The sodium carbonate is formed
by the reaction of sodium compounds (primarily sodium oxide and sodium
sulfide) with CO~2~, a product of combustion of the wood-derived
material in the black liquor (i.e., biomass).

Molten smelt is discharged from the bottom of the recovery furnace and
dissolved in water to produce "green" liquor. Subsequently, the sodium
carbonate in the green liquor is converted into sodium hydroxide by
reacting with calcium hydroxide in "causticizers," producing a calcium
carbonate precipitate. White liquor, the combination of sodium hydroxide
and sodium sulfide needed for pulping, is produced by removing the
calcium carbonate precipitate. In this way the sodium loop is closed.
Because small amounts of sodium are lost, mills commonly make up this
loss by adding sodium carbonate, sodium sulfate, or sodium hydroxide,
depending on whether the mill needs the additional sulfur and the
capacity of various processes in the recovery system.

![](media/image2.png){width="6.0in" height="4.498611111111111in"}

The calcium loop intersects the sodium loop at the causticizers. In the
causticizers, calcium carbonate (CaCO~3~) is formed by the reaction of
calcium hydroxide with the sodium carbonate in green liquor. The carbon
contained in this calcium carbonate originated in the wood, was
converted to biomass CO~2~ in the recovery furnace, subsequently reacted
with sodium salts in the recovery furnace to form sodium carbonate, and
was finally converted to calcium carbonate in the causticizers. In
essence, therefore, the reactions in the causticizers accomplish a
transfer of biomass carbon from the sodium loop to the calcium loop.

The calcium carbonate formed in the causticizers is separated from the
white liquor, dewatered (forming a material called lime mud), and washed
before being burned in a lime kiln or calciner to produce calcium oxide.
The CO~2~ liberated in the conversion of calcium carbonate to calcium
oxide in the lime kiln contains carbon which originated in wood and was
transported to the calcium loop via the sodium carbonate in green
liquor.

Therefore, except in cases where CaCO~3~ is added to the recovery system
as a make-up chemical, the only CO~2~ that should be included in GHG
inventories is that amount from fossil fuels burned in the kiln or
calciner. Elsewhere in this report, there is additional discussion of
GHG emissions that may sometimes be related to carbonate-containing
make-up chemicals used by some mills.

**2.2 Methane**

Small amounts of methane have been found in lime kiln emissions at some
kraft mills. Sampling at three mills in the late 1970s found that
methane concentrations were usually less than 1 ppm by volume, although
values has high as 34 ppm were measured (NCASI 1981). Of 73 measurements
made at the three mills, all but 7 were less than 5 ppm. For these three
mills, 5 ppm corresponded to approximately 0.004 kg methane per metric
ton of pulp. At an assumed lime kiln fuel consumption rate of 1.5 GJ/ton
pulp, this is equal to 2.7 kg CH~4~/TJ.

IPCC suggests emission factors of 1.0 and 1.1 kg CH~4~/TJ for oil-fired
and gas-fired lime kilns, respectively. (IPCC 1997c, Table 1-17). These
factors were not developed for kraft mill lime kilns, however.

Although the data are limited and old, the NCASI emission factor of 2.7
kg CH~4~/TJ is probably more appropriate for estimating methane
emissions from kraft mill lime kilns than the IPCC emission factors for
commercial kilns. The emission factors is likely to be revised, however,
as new data are generated.

**2.3 Nitrous Oxide**

Because nitrous oxide is formed in some combustion processes, it is
appropriate to examine the potential for nitrous oxide emissions from
kraft mill lime kilns. This gas is potentially important because it is
usually assumed to have a greenhouse gas global warming potential 310
times greater than CO~2~. IPCC has reviewed the literature and has
concluded that formation of nitrous oxide is unlikely outside of a range
of combustion temperatures of approximately 538°C to 927°C (1000^o^F to
1700°F) (IPCC 1997c). The calcination of lime commences at approximately
816°C (1500^o^F) and, in a lime kiln, normally involves temperatures in
the range of 980°C to 1200°C (1800^o^F to 2200^o^F) (Hough 1985).
Heating the calcium solids to these temperatures in a lime kiln requires
combustion temperatures above the range thought to be suitable for
nitrous oxide formation. Kraft mill lime kilns, therefore, are not
expected to be a significant source of nitrous oxide.

Some mills use calciners instead of kilns to regenerate lime. Because
calciners operate at lower temperatures (maximum temperature of about
870 °C or 1600 °F) there appears to be a potential for N~2~O generation,
but data are lacking (Hough 1985).

It is reasonable, therefore, to assume that N~2~O emissions from lime
kilns are so low that they need not be reported. In the case of
calciners, however, this assumption may not be reasonable, but there are
no data, so it is suggested that the N~2~O emission factors for
comparable-sized fossil fuel boilers be used. (See Annex A.)

**2.4 The Use of Kraft Mill Lime Kiln Gases to Manufacture Precipitated
Calcium Carbonate**

Calcium carbonate pigment can be used as a coating and filler material
in the production of some grades of paper. Calcium carbonate pigment is
manufactured by grinding limestone or marble, or by chemical
precipitation. At some mills, the correct characterization of lime kiln
emissions is complicated by the now-common practice of using the lime
kiln stack gas CO~2~ (or gas from another boiler) to manufacture
precipitated calcium carbonate (PCC) at "satellite plants." The PCC
manufacturing process involves the reaction of the CO~2~-rich lime kiln
gas with purchased calcium oxide (lime) to produce PCC. Although other
mill stack gases are sometimes used, the lime kiln stack is favored,
primarily because of its higher CO~2~ content.

While the amounts of CO~2~ used in PCC manufacturing at satellite plants
appear to be small compared to the industry's overall emissions, the
quantities can be very significant at individual mills since 50% or more
of the CO~2~ in lime kiln stack gas can be consumed in the PCC
manufacturing process. Indeed, some kraft mills use biomass to supply
almost all of their energy needs, with the only significant use of
fossil fuel being the lime kiln. At such mills, the amounts of CO~2~
captured in PCC manufacture can actually exceed the amounts of fossil
CO~2~ emitted by the mill.

With respect to PCC manufacture from mill GHG emissions, it is important
to note that the calculation tools are intended to help characterize a
facility's or company's greenhouse gas emissions, and not the fate of
these emissions. Nor are they intended to address the life cycle
tradeoffs associated with use of mill emissions as a raw material in PCC
manufacture. These are questions that require a much broader analysis
than is possible within the scope of this inventory guidance.

**ANNEX C**

**CH~4~ AND N~2~O EMISSIONS FROM BIOMASS COMBUSTION -- OVERVIEW OF
METHODS IN EXISTING PROTOCOLS**

**1.0 IPCC -- Revised 1996 IPCC Guidelines for National Greenhouse Gas
Inventories and May 2000 Good Practices Document (IPCC 1997a, 1997b,
1997c, 2000)**

**1.1 Methane**

IPCC offers Tier 1 and Tier 2 approaches for estimating methane
emissions from biomass combustion. For the "energy industries" and the
"manufacturing industries and construction," the Tier 1 methane emission
factor is 30 kg CH~4~/TJ for wood, wood waste, and other biomass and
wastes (IPCC 1997c).

The Tier two factors are presented in two pieces -- an uncontrolled
emissions factor coupled with a factor to reflect the effectiveness of
various emission control devices. The only methane emission factors for
biomass, however, are for industrial boilers. Table 1-16 of the IPCC
Reference Manual describes emission factors four types of wood burning,
fuel cell/Dutch oven boilers, stoker boilers, FBC boilers, and
bagasse/Agricultural waste boilers. The only one of these with a
corresponding methane emission factor is stoker boilers where the
emission factor is 15 kg CH~4~/TJ. The methane removal accomplished by
industrial boiler emission controls is listed in the IPCC Reference
Manual (Table 1-21) as being negligible, so the uncontrolled emissions
are the same as final controlled emissions (IPCC 1997c).

For both Tiers 1 and 2, IPCC appears to have relied, at least in part,
on the 1995 EPA AP-42 document, but the methane and nitrous oxide
factors for biomass have been changed in more recent versions of AP-42.
See the discussion of the US protocol below for the most recent AP-42
emission factors.

**1.2 Nitrous Oxide**

IPCC's approach to estimating nitrous oxide emissions is the same as it
uses for methane. IPCC offers both Tier 1 and Tier 2 approaches, but
includes emission factors only for Tier 1. For the "energy industries"
and the "manufacturing industries and construction," the Tier 1 nitrous
oxide emission factor is 4 kg N~2~O/TJ for wood, wood waste, and other
biomass and wastes (IPCC 1997c).

Table 1-16 of the IPCC Reference Manual, which contains Tier 2 emission
factors, discusses emission factors for four types of wood burning, fuel
cell/Dutch oven boilers, stoker boilers, FBC boilers, and
bagasse/agricultural waste boilers, but there are no factors in the
table for N~2~O (IPCC 1997c).

For both Tiers 1 and 2, IPCC appears to have relied, at least in part,
on the 1995 EPA AP-42 document, but the methane and nitrous oxide
factors for biomass have been changed in more recent versions of AP-42.
See the discussion of the US protocol below for the most recent AP-42
emission factors.

**2.0 AUSTRALIA (AGO 1998, 1999, 2001a, 2001b)**

**2.1 Methane and Nitrous Oxide**

The Factors and Methods Workbook issued by the Australian Greenhouse
Office does not include separate emission factors for methane and
nitrous oxide (AGO 2001b). Emission factors for methane and nitrous from
industrial wood combustion are published, however, in the Energy Methods
Workbooks that explain the methodology used to prepare Australia's
national GHG inventories (AGO 1998, 1999, 2001a). These emission factors
are 4.2 Mg CH~4~ /PJ (GCV) and 4.1 Mg N~2~O / PJ (GCV) (AGO 1998, 1999).

**3.0 CHILE -- FIRST NATIONAL COMMUNICATION TO THE CONFERENCE OF THE
PARTIES OF THE CONVENTION, OCTOBER 1999 (Chilean National Environmental
Commission 1999)**

**3.1 Methane and Nitrous Oxide**

The report indicates that for non-CO~2~ gases, the Final Use Approach
and default emission factors are used, as recommended by the IPCC. Thus,
it appears that IPCC's Tier 2 method with default emission factors was
used for methane and nitrous oxide. The report does not list the
emission factors used. In the summary tables, there are no methane or
nitrous oxide emissions listed for the pulp and paper sector (Chilean
National Environmental Commission 1999).

**4.0 FINLAND -- ANNEX B OF "GREENHOUSE GAS EMISSIONS AND REMOVALS IN
FINLAND" (Technical Research Center of Finland 2001)**

**4.1 Methane**

Finland's report to UNFCCC indicates that "CH~4~ and N~2~O emission
factors are based on mainly national research (included evaluation and
application of international research and measurement data)... IPCC
default values are used to a lesser degree." The emission factors given
in the Annexes to the report, however, are only for small units (less
than 1 MW) (Technical Research Center of Finland 2001).

**4.2 Nitrous Oxide**

Finland's report to UNFCCC indicates that "CH~4~ and N~2~O emission
factors are based on mainly national research (included evaluation and
application of international research and measurement data)... IPCC
default values are used to a lesser degree." The emission factors given
in the Annexes to the report, however, are only for small units (less
than 1 MW) (Technical Research Center of Finland 2001).

The Finland report also indicates that "indirect emissions due to
atmospheric deposition of NH~3~ and NO~X~ emissions...are
calculated...for energy-related and industrial NO~X~ emissions using the
IPCC methodology and default emission factor (0.01 kg N~2~O-N/kg NO~X~-N
emitted). The indirect N~2~O emissions caused by nitrogen deposition due
to NO~X~ emissions in the energy sector are included in the emission
estimates for the relevant sectors." This does not appear to be required
by the IPCC estimation methods for energy production, although it is
mentioned in the IPCC's methods for estimating GHG releases from
agriculture (Technical Research Center of Finland 2001). (See Section
4.5.4.A and Table 4-23 in the IPCC Reference Manual.)

**5.0 CANADA -- "GREENHOUSE GAS ACTION PLAN GUIDELINES -- 2001" (FPAC
2001) AND "CANADA'S GREENHOUSE GAS INVENTORY, 1997 EMISSIONS AND
REMOVALS WITH TRENDS" (Environment Canada 1999)**

**5.1 Methane**

The method for estimating GHG emissions from biomass fuel combustion is
generally comparable to IPCC's Tier 1 sectoral approach except that FPAC
(and Environment Canada) biomass emission factors are based on mass of
fuel rather than heat content. The emission factors are published in
Appendix A of the FPAC Guidelines. The emission factor for methane from
wood fuel/wood waste is 0.15 g CH~4~/kg fuel (Environment Canada 1999
and FPAC 2001).

In "Canada's Greenhouse Gas Inventory, 1997 Emissions and Removals with
Trends," Appendix B1 explains that the emission factors were derived as
averages of those available in EPA's AP-42. The AP-42 factors have since
changed. See the discussion of the US protocol below for the most recent
AP-42 emission factors. There is no emission factor given for spent
pulping liquors. Although the guidelines do not indicate whether the
factors are based on wet or dry weight of fuel, the emission factor
shown for CO~2~ from wood fuel/wood waste (1500 g/kg) suggests that the
factors are based on dry weight. There is no discussion of the
effectiveness of control devices, but it is assumed that the factors are
for emissions after control devices. This is an unimportant departure
from IPCC methods since IPCC assumes that there is no removal of methane
across control devices.

**5.2 Nitrous Oxide**

Like methane, methods for estimating N~2~O emissions from biomass fuel
combustion are comparable to IPCC's Tier 1 methods except that (a) the
emission factors are mass- or volume-based rather then energy-based, and
(b) there is no discussion of a correction for the effectiveness of
control devices (an unimportant difference since IPCC provides removal
data only for gas fired boilers.equipped with selective catalytic
reduction). The emission factor for nitrous oxide from wood fuel/wood
waste is .016 g N~2~O/kg fuel. It is assumed that this emission factor
estimates emissions based on dry weight of fuel and after control
devices (Environment Canada 1999 and FPAC 2001).

In "Canada's Greenhouse Gas Inventory, 1997 Emissions and Removals with
Trends," Appendix B1 explains that the emission factors were derived as
averages of those available in EPA's AP-42, which have since changed.
See the discussion of the US protocol below for the most recent AP-42
emission factors.

**6.0 JAPAN -- INFORMATION FROM THE JAPAN PAPER ASSOCIATION (JPA 2001)**

**6.1 Methane and Nitrous Oxide**

Methane and nitrous oxide are not included in the estimates collected by
the Japan Paper Association for the Federation of Economic Organization
(Keidanren). The Japan Ministry of Environment, however, includes CH~4~
and N~2~O in its inventories and uses the following emission factors for
biomass fuels (JPA 2001).

**Table 1.** Japan Ministry of the Environment Emission Factors for
Biomass Fuels

from information provided by the Japan Paper Association (JPA 2001)

  --------------- -------------- -------------------- ---------------------
  Combustion Unit Fuel           CH~4~                N~2~O

  Boiler          Black Liquor   0.000033 kg/kg dry   \-
                                 solids               

  Boiler          Wood           0.00082 kg/kg dry    0.000063 kg/kg dry
                                 solids               solids

  Waste           Sludge from    0.0097 kg/wet ton    0.45 kg/wet ton
  combustion      mills at 50%                        
                  moisture                            
  --------------- -------------- -------------------- ---------------------

**7.0 SWEDEN -- SWEDEN'S NATIONAL INVENTORY REPORT (Swedish
Environmental Protection Agency 2001)**

**7.1 Methane**

Sweden uses an IPCC Tier 1 approach for estimating methane emissions.
The emission factors are contained in Table 1.7.3 of its 2001 Inventory
Report. The emission factors for methane from wood waste and black
liquor combustion are both 30 kg CH~4~/TJ, the same as IPCC's Tier 1
default factor (Swedish Environmental Protection Agency 2001).

**7.2 Nitrous Oxide**

Like CO~2~ and methane, Sweden uses an IPCC Tier 1 approach for
estimating nitrous oxide emissions from fossil fuel fired units
producing steam and/or power. The emission factors are in Table 1.7.4 of
its 2001 inventory. The Swedish emission factors for nitrous oxide from
wood waste and black liquor combustion are both 5 kg N~2~O/TJ, whereas
IPCC's Tier 1 default factor is 4 kg N~2~O/TJ. The factors are not
identified as being uncontrolled, so it is assumed that they reflect
actual (i.e. controlled) emissions (Swedish Environmental Protection
Agency 2001).

**8.0 UNITED KINGDOM -- UK GREENHOUSE GAS INVENTORY, 1990 -- 1999 (AEA
Technology 2001)**

**8.1 Methane**

The UK approach differs from the IPCC Tier 1 approach primarily in that
the emission factors for wood fuels are based on mass of fuel rather
than energy content. The emission factors used by the UK in developing
its inventory are included in Tables 1 to 4 of Appendix 2 to "UK
Greenhouse Gas Inventory, 1990-1999." The emission factor for methane
from wood as a fuel in industry is 0.482 kg CH~4~/t. Although the table
does not indicate whether this is based on wet or dry tons, the emission
factor for carbon from wood burning (470 kg/t) suggests that the
emission factors are based on dry weight. It is assumed that this factor
is for emissions after control devices have been applied (AEA Technology
2001).

**8.2 Nitrous Oxide**

The UK approach differs from the IPCC Tier 1 approach primarily in that
the emission factors for wood fuels are based on mass of fuel rather
than energy content. The emission factors used by the UK in developing
its inventory are included in Tables 1 to 4 of Appendix 2 to "UK
Greenhouse Gas Inventory, 1990-1999." The emission factor for nitrous
oxide from wood as a fuel in industry is 0.069 kg N~2~O/t. Although the
table does not indicate whether this is based on wet or dry tons, the
emission factor for carbon from wood burning (470 kg/t) suggests that
the emission factors are based on dry weight. It appears that the UK
emission factors represent final emissions (i.e. following control
technologies) (AEA Technology 2001).

**9.0 UNITED STATES -- INVENTORY OF U.S. GREENHOUSE GAS EMISSIONS AND
SINKS: 1990-1999 (USEPA 2001a) and AP-42 EMISSIONS FACTORS (USEPA
2001b)**

**9.1 Methane**

In its GHG inventory, EPA used IPCCs Tier 1 default methodology and
emission factors to estimate methane emissions from biomass fuels. The
only emission factor is for wood -- 30 kg CH~4~/TJ (USEPA 2001a).

USEPA's AP-42 Emission Factors Document (Supplement G, July 2001)
indicates that "\[m\]ethane emissions are highest during periods of
low-temperature combustion or incomplete combustion, such as the
start-up or shut-down cycle for boilers. Typically, conditions that
favor formation of N~2~O also favor emissions of CH~4~" (USEPA 2001).
The emission factor given in Supplement G as the average emission factor
for methane from wood residue combustion is 0.021 lb/MMBtu GCV (9.5 kg
CH~4~/TJ NCV assuming that NCV is 5% less than GCV). There are no data
on non-CO~2~ GHG emissions from spent liquor combustion in AP-42 (USEPA
2001b).

**9.2 Nitrous Oxide**

In its GHG inventory, EPA used IPCCs Tier 1 default methodology and
emission factors to estimate nitrous oxide emissions from biomass fuels.
The only emission factor is for wood -- 4 kg N~2~O/ TJ (USEPA 2001a).

USEPA's AP-42 Emission Factors Document (Supplement G, July 2001)
indicates that "\[f\]ormation of N~2~O during the combustion process is
governed by a complex series of reactions and its formation is dependent
upon many factors. Formation of N~2~O is minimized when combustion
temperatures are kept high (above 1475^o^F) and excess air is kept to a
minimum (less than 1 percent)" (USEPA 2001b). In earlier supplements to
AP-42, EPA had given separate emission factors for stoker boilers and
fluidized boilers based on a theory that fluidized bed boilers generated
more N~2~O. In the current supplement, this distinction has been
eliminated and a single N~2~O emission factor is shown for all wood
fired boilers. The emission factor given in Supplement G as the average
emission factor for nitrous oxide from wood residue combustion is 0.013
lb/MMBtu GCV (5.9kg N~2~O/TJ NCV assuming that NCV is 5% less than GCV).
There are no data on non-CO~2~ GHG emissions from spent liquor
combustion in AP-42 (USEPA 2001b)

**10.0 WRI/WBCSD -- THE GREEHHOUSE GAS PROTOCOL AND SUPPORTING GUIDANCE
(WRI 2001a, 2001b, 2001c)**

**10.1 Methane and Nitrous Oxide**

The WRI/WBCSD guidance does not include CH~4~ and N~2~O. In the words of
the October 2001 guidance, "a much greater effort is required to
estimate CH~4~ and N~2~O emissions from stationary sources \[compared to
CO~2~\], and a much higher level of uncertainty exists. Consequently,
due the relative insignificance of CH~4~ and N~2~O emissions from most
stationary sources, \[the WRI/WBCSD protocol\] only includes guidance
for estimating CO~2~ emissions from stationary sources" (WRI 2001b)

**11.0 OTHER DATA ON NON-CO~2~ GHG EMISSIONS FROM BIOMASS COMBUSTION**

In reviewing the emission factors most commonly used for methane and
nitrous oxide from biomass combustion, one finds that most are based on
very sparse data. In several cases, protocols suggest using factors from
the US EPA that are no longer supported by that agency.

Fortunately, in the last few years, additional data have been generated
that, while not widely known, provide an improved basis for estimating
these emissions.

**11.1 Finnish Data from Fortum Power and Heat Oy (Fortum 2001)**

Perhaps the most ambitious recent study was undertaken in Finland by
Fortum Power and Heat Oy with funding from the Finnish Forest Industries
Federation and the Finnish Energy Industries Federation. The report
"Methane and Nitrous Oxide Emissions in the Finnish Energy Production"
was published in May of 2001 and contains new data from 11 boilers and 2
recovery furnaces (Fortum 2001). Of the 11 boilers, six were fluidized
bed boilers burning biomass and/or peat, two were pulverized coal-fired
boilers, two were combined cycle gas turbine facilities, and one was a
heavy oil boiler. In addition, the report summarizes existing emission
factors, noting that most of them had been proven to be unreliable.

The results of the study are summarized and contrasted to earlier
emission factors in a table reproduced below. The authors conclude that
"fixed emission factors do not work well in CFB boilers. The emission
factor has to be such that it considers both the boiler load and fuel"
(Fortum 2001).

**Table 2.** Comparison of measured N~2~O and CH~4~ emissions with other
emission factors.

-Parenthesis indicate abnormal process conditions-

Table 14 from Fortum Power and Heat Oy 2001

![](media/image3.wmf)

Using data from the Fortum report, NCASI has estimated that the median
emission factors for circulating fluidized bed boilers burning peat or
bark were 1 kg CH~4~/TJ and 8.8 kg N~2~O/TJ. The median emission factors
for bubbling fluidized bed boilers burning peat or bark were 2 kg
CH~4~/TJ (excluding one very large number associated with low
oxygen-high carbon monoxide conditions) and \<2 kg N~2~O/TJ.

**11.1 US Data from NCASI**

Although not as recent or extensive, NCASI developed methane data in the
late 1970s and early 1980s (NCASI 1980, 1985). The results are shown in
the following table. The methane emissions fall within the range of the
newer Finnish data, but tend to be a little higher, on average. This is
perhaps not surprising since the NCASI data were generated on older
technology boilers during a period when there was not as much emphasis
on combustion control. Still, the data are fairly consistent, and in any
event, far lower than IPCC's default value.

**Table 3.** Data on Methane Emissions from Wood Residue Boilers

Collected in the Late 1970s and Early 1980s Generated by EPA Method 25

Data have been converted from GCV to NCV assuming a 5% difference

+-------------------+-----------------------+-------+------+----+----+
| Reference         | Boiler Types          | N     | Met  |    |    |
|                   |                       | umber | hane |    |    |
|                   |                       | of    | E    |    |    |
|                   |                       | Bo    | miss |    |    |
|                   |                       | ilers | ions |    |    |
|                   |                       |       |      |    |    |
|                   |                       |       | m    |    |    |
|                   |                       |       | g/MJ |    |    |
|                   |                       |       | NCV  |    |    |
+-------------------+-----------------------+-------+------+----+----+
|                   |                       |       | Min. | Ma | Av |
|                   |                       |       |      | x. | e. |
+-------------------+-----------------------+-------+------+----+----+
| NCASI Air         | 1952 to 1976 vintage, | 4     | \< 1 | 20 | 8  |
| Technical         | stoker-fed boilers,   |       |      | .4 | .2 |
| Bulletin 109,     | sampled before        |       |      |    |    |
| Sept. 1980 (NCASI | particulate control   |       |      |    |    |
| 1980)             | devices               |       |      |    |    |
+-------------------+-----------------------+-------+------+----+----+
| NCASI Technical   | 1952 to 1981 vintage, | 6     | \< 1 | 4  | 2  |
| Bulletin 455,     | stoker-fed boilers,   |       |      | .5 | .7 |
| April 1985 (NCASI | all but one sampled   |       |      |    |    |
| 1985)             | after wet scrubbers   |       |      |    |    |
+-------------------+-----------------------+-------+------+----+----+

**ANNEX D**

**GREENHOUSE GAS EMISSIONS ATTRIBUTABLE TO IMPORTS AND EXPORTS OF POWER
AND STEAM -- OVERVIEW OF METHODS IN EXISTING PROTOCOLS**

**1.0 IPCC -- Revised 1996 IPCC Guidelines for National Greenhouse Gas
Inventories and May 2000 Good Practices Document (IPCC 1997a, 1997b,
1997c, 2000)**

Because the IPCC guidelines are for national inventories, they have very
little guidance on how to apportion emissions related to facility-level
imports and exports of power. The most relevant discussion regards
methods for developing sectoral level emissions estimates. The
discussion below is based on the 1996 Revised IPCC Guidelines for
sectoral level reporting.

In Volume 1 -- Reporting Instructions for IPCC's Revised 1996 guidance,
Chapter 1 describes the general method used by IPCC to assign emissions
to various sectors (IPCC 1997a). Energy-related emissions from the
"Pulp, Paper, and Print" industry (category 1.A.2.d) are included in the
"Manufacturing Industries and Construction" (category 1.A.2) portion of
the reporting framework. The guidance explains that this part of the
framework is to include "\[e\]missions from combustion of fuels in
industry including combustion for the generation of electricity and
heat. Emissions from autoproducers \[companies that produce their own
electrical power\] should be assigned to the sector where they were
generated and an attempt made to separately identify the emissions
associated with autogeneration from those associated with process heat"
(IPCC 1997a, page 1.4).

In this same section, autoproducers are defined as "undertakings which
generate electricity/heat wholly or partly for their own use, as an
activity which supports their primary activity." In Volume 3, the
Reference Manual, there is additional elaboration in Box 3 on page 1.32
(IPCC 1997a). "An autoproducer of electricity or heat is an enterprise
which generates electricity or sells heat as a secondary activity, i.e.
not as its main business. This should be contrasted with the main power
producers who generate electricity or who sell heat as their main
business (primary activity) and may be publicly or privately owned.
Supplies from main power producers are referred to as "Public"
electricity and heat supply although an increasing part of public supply
is being met by autoproducers" (IPCC 1997a)

The section on "Generation of electricity and heat" in the Reference
Manual indicates that "emissions from autoproduction are attributed to
the industrial or commercial branches in which the generation activity
occurs. Emissions reported under 'Public Electricity and Heat' should be
those from main power producers only" (IPCC 1997c, pg 1.31 and 1.32).

Thus, it is clear that IPCC's method places all energy-related emissions
from pulp and paper mills in the pulp and paper sector unless the
emissions are from an activity where pulp and paper making is not the
primary business. The emissions from boilers making steam, some of which
is exported or used to make exported electricity, remain in the pulp and
paper sector unless the boilers are associated with a separate business
that just happens to be located on the mill site. Similarly, the
emissions from gas turbines on mill sites are attributed to the pulp and
paper sector unless, perhaps, the turbines are owned by a separate
company whose main business is power generation.

Likewise, emissions from the off-site production of electricity used by
pulp and paper mills remain in the energy sector rather than being
assigned to the pulp and paper sector.

It is clear from all of this that IPCC's objective is to eliminate
double counting in national inventories by providing guidance as to how
energy-related emissions should be reported. IPCC's general intention is
that emissions be reported in the sector where they were generated and
IPCC puts a facility, and all of its emissions, into the sector
representing its primary activity.

**2.0 AUSTRALIA -- NATIONAL GREENHOUSE GAS INVENTORY -- 1999 (Australian
Greenhouse Office 1998, 1999, 2001a, 2001b and PPMFA 2001)**

The Pulp and Paper Manufacturers Federation of Australia collects
greenhouse gas emissions information in an annual Environmental
Performance Indicators survey (PPMFA 2001). The survey form indicates
that emission factors for electricity (as well as gas and coal) vary
between states. Companies are directed to a Factors and Methodologies
Workbook that is published by the government under its Greenhouse
Challenge program.

The Factors and methodologies Workbook includes purchased power emission
factors for each State. The emission factors include transmission and
distribution losses (AGO 2001b). The emission factors are shown below.

**Table 1.** Australian Emission Factors for Electricity Purchased (AGO
2001b)

  ---------------------------------------------- -------------------- ----------
  State                                          kg                   
                                                 CO~2~-equiv./kWh\*   

  New South Wales, Australian Capital Territory  0.968                

  Victoria                                       1.467                

  Queensland                                     1.040                

  South Australia                                1.109                

  Western Australia                              1.032                

  Tasmania                                       0.002                

  Northern Territory                             0.756                

  \* Includes transmission and distribution                           
  losses                                                              
  ---------------------------------------------- -------------------- ----------

**3.0 FINLAND -- ANNEX B OF "GREENHOUSE GAS EMISSIONS AND REMOVALS IN
FINLAND" (Technical Research Center of Finland 2001)**

Finland's national inventory follows the IPCC practice of allocating
emissions to the sector where they are generated. There is no attempt,
therefore, to allocate emissions from power producers to industrial
consumers of purchased power.

The large amounts of combined heat and power (CHP) production in
Finland, however, have prompted that country to use a slightly different
approach when deciding in which sector to place power plants that supply
a large fraction of their power or steam output to industrial
facilities. Annex B indicates that "\[i\]n Finland many CHP power plants
produce electricity and steam to the manufacturing industry, especially
to pulp and paper plants. These power plants are usually economically
part of the industrial sectors themselves, and in this case, the power
plants are regarded as \'autoproducers\' according to the IEA
definitions. In the Finnish inventory (CRF tables) these autoproducer
power plants are allocated to the corresponding industrial sectors.
During the last years a growing number of these autoproducer power
plants have been sold to the energy companies (i.e. companies, the
primary activity of which is to produce and sell electricity and heat to
the market). By definition, these plants should be allocated to the
Energy Industries sector \[under the IPCC protocol\]. However, in the
Finnish inventories these plants are treated as autoproducers. Also some
new power plants which have been built by the energy companies to serve
the manufacturing industry have been categorised in the same way in the
Finnish inventory. This allocation has been used in cases where there is
a direct connection (steam pipe) between the power plant and the
industrial plant and the industrial plant uses most of the energy
(usually steam) produced by the power plant. The reasoning and
justification for this allocation is that it enables linking of the
emissions more closely to the actual production processes" (Technical
Research Center of Finland 2001).

The Finnish Forest Industries Federation periodically publishes
environmental statistics for the Finnish industry (Finnish Forest
Industries Federation 2001). This document indicates that the forest
industry's electricity requirement in 2000 was 26.3 billion
kilowatt-hours, corresponding to 61% of industry's and 33% of Finland's
total requirement. Of the 26.3 billion kWh required by the industry,
about 11.1 billion kWh was generated "in-house." The amounts procured
from outside were largely from energy producers in which forest industry
companies are shareholders. The report contains separate statistics for
emissions from purchased power. No details are given in the report
regarding how these indirect emissions are calculated or the credits
given (if any) for power or steam exports, but the Finnish Forest
Industries Federation has provided the following information.

The Finnish Forest Industries Federation asks mills to report only
direct emissions. These are the same reports as made to the Finnish
authorities. Where estimates of indirect emissions are needed, the
Finnish Forest Industries Federation estimates the indirect emissions by
using mill data on the amounts of purchased electricity together with
information on the fuel mix of the electrical power generation plants
supplying the mills. It is unclear what is done in cases where the mill
is purchasing steam (instead of, or in addition to, electricity) from an
off-site entity. In cases where mills export electricity, no attempt is
made to reduce the mill's reported emissions (i.e. the Federation does
not give the mill an emissions credit for displacing fossil fuel-derived
electrical power from the grid) (Karessuo 2001).

**4.0 CANADA -- "GREENHOUSE GAS ACTION PLAN GUIDELINES -- 2001" (FPAC
2001) AND "CANADA'S GREENHOUSE GAS INVENTORY, 1997 EMISSIONS AND
REMOVALS WITH TRENDS" (Environment Canada 1999)**

FPAC recommends that companies "report indirect emissions that they
influence as part of their production process" (FPAC 2001). These are
reported separately from direct emissions. Emission factors are supplied
to convert purchased electricity into CO~2~ emissions. The factors vary
Province by Province reflecting the methods and fuels used to generate
electricity. These factors, which are also published in the 1999
Voluntary Challenge and Registry (VCR) Guidelines are shown in the
following table (VCR 1999).

The FPAC guidelines do not directly address methods for estimating the
impacts of electrical power exports from industry facilities.

The special case of power imports or exports from CHP production are not
addressed directly in the FPAC guidelines, but the guidelines point out
that under the Canadian Baseline Protection Initiative, "parties
involved in cogeneration projects may decide between themselves how to
share direct reductions" (FPAC 2001)

**Table 2.** Electric Energy Consumption Indirect Emissions Factors

(Table 5.4 from VCR 1999)

  --------------------------------------- -------------------------------
  Province                                kg CO~2~ equivalents / kWh

  Newfoundland and Labrador               0.19

  Prince Edward Island                    0.546

  Nova Scotia                             0.78

  New Brunswick                           0.546

  Quebec                                  0.0014

  Ontario                                 0.18

  Manitoba                                0.011

  Saskatchewan                            0.862

  Alberta                                 0.991

  British Columbia                        0.02

  Yukon/Northwest Territories/ Nunavut    GHG emission rates depend on
                                          local generation equipment.
  --------------------------------------- -------------------------------

**5.0 FRANCE -- "INVENTAIRE DES ÉMISSIONS DE GAZ À EFFET DE SERRE EN
FRANCE DE 1990 À 1999" \[INVENTORY OF GREENHOUSE GAS EMISSIONS IN FRANCE
FOR THE PERIOD 1990-1999\] (CITEPA 2000)**

The French national inventory includes a sectoral level analysis, built
on the CORINAIR methodology. The report indicates that emissions are
assigned to the sector where they are emitted. As an example, the report
indicates that there is no emission penalty assigned for using
electricity because the emissions are assigned to the entity producing
the electricity (CITEPA 2000, Appendix 3, page 13).

The report goes on to say that at facilities that generate their own
electricity, the emissions are assigned to the sector representing the
principal activity of the facility (e.g. industrial, district heating,
etc.) (CITEPA 2000, Appendix 3, page 15).

**6.0 JAPAN -- INFORMATION FROM THE JAPAN PAPER ASSOCIATION (JPA 2001)**

With regards to electricity or steam that is purchased or sold by mills,
the Japan Paper Association (JPA) either adds or deducts energy used
and/or carbon emissions in the following manner.

For purchased electricity, JPA uses emission factors published by the
national organization representing the electrical power producers. For
the year 2000, the factors were --

1 kWh = 9.00 MJ

kWh = 0.090 kg Carbon

> (Note: The value used by the Ministry of Environment for the pulp and
> paper industry in 1999 was 0.097 kg Carbon/kWh or 0.357 kg CO~2~/kWh)

For purchased steam, the factor is 1 kg steam = 2,675 kJ in fuel. This
would be converted into CO~2~ emissions by considering the carbon
content of the fuel. (Note: The value used by the Ministry of
Environment for the pulp and paper industry in 1999 was 0.072 kg CO~2~ /
MJ steam.)

For electricity sold, mills calculate the emissions associated with the
sold power by considering the fuels used to generate the electricity,
their carbon contents, and the efficiency of electrical power
production. Sold steam is considered in the same way except boiler
efficiency is used (rather than the overall efficiency of power
production) (JPA 2001).

Where it is necessary to apportion emissions because energy is purchased
or sold in more than one form, the emissions are allocated by
considering the energy content of the steam or electricity being sold
(or purchased) and the overall efficiency associated with its
generation. From these values, one can estimate the amount of fuel that
was required to generate the specific amount of steam or electricity.
The carbon emissions are then calculated from the carbon contents of the
fuel (JPA 2001).

**7.0 SWEDEN -- SWEDEN'S NATIONAL INVENTORY REPORT 2001 AND INFORMATION
FROM THE SWEDISH FOREST INDUSTRIES FEDERATION**

Sweden's report contains methods for the national inventory only, and
does not discuss the issue of direct versus indirect emissions (Swedish
Environmental Protection Agency 2001).

The Swedish Forest Industries Federation reports GHG emissions from the
Swedish industry. It estimates indirect emissions based on reported
purchases of electricity and emission factors. In cases where a mill
sells (or gives away) power or steam, it retains the emissions
associated with its generation (Axelsson 2001).

**8.0 UNITED KINGDOM -- UK GREENHOUSE GAS INVENTORY, 1990 -- 1999 (AEA
Technology 2001) AND INFORMATION FROM THE PAPER FEDERATION OF GREAT
BRITAIN (Barnard 2001)**

The UK constructs its inventory from data generated in a number of
national programs that must be aligned with the IPCC methodology. Among
the adjustments that must be made is the method for handling emissions
from autogeneration of electrical power in CHP systems. In the UK
inventory, "CHP systems where the electricity is fed into the public
supply are classified as power stations and CHP systems where the
electricity is used by the generator are classified as autogeneration."
CHP autogenerator emissions are included in the "other industry" sector
of the sectoral energy tables in the IPCC Common Reporting Framework
(i.e. sector 1A2f) (AIA Technology 2001).

Otherwise, the UK report follows the IPCC convention of assigning the
emissions to the sector where they originate. The issue of direct versus
indirect emissions is not otherwise dealt with.

The Paper Federation of Great Britain indicates that because its
agreement with the government regarding the Climate Change Levy is based
on energy efficiency, the question of indirect emissions has not been
addressed in this context (Barnard 2001).

**9.0 UNITED STATES -- INVENTORY OF U.S. GREENHOUSE GAS EMISSIONS AND
SINKS: 1990-1999 (USEPA 2001a) and GUIDELINES FOR THE DEPARTMENT OF
ENERGY 1605(B) PROGRAM (USDOE 2000)**

Although EPA's US inventory is not intended to allocate emissions at the
company- or facility-level, it does attempt to divide national GHG
emissions among different sectors of the economy, estimating
"combustion" and "electricity" emissions from the industrial,
transportation, residential, and commercial sectors. The emissions
generated by electrical power producers are "distributed to each end-use
sector based upon the sector's share of national electricity. ... This
method of distributing emissions assumes that each sector consumes
electricity generated from an equally carbon-intensive mix of fuels and
other energy sources. In reality, sources of electricity vary widely in
carbon intensity (e.g., coal versus wind power). By giving equal
carbon-intensity weight to each sector\'s electricity consumption,
emissions attributed to one end-use sector may be somewhat
overestimated, while emissions attributed to another end-use sector may
be slightly underestimated." (USEPA 2001a, pg. 2-7)

This method misses the amounts of power generated by non-utility
generators. In EPA's words, "\[a\]ccording to current EIA \[the Energy
Information Administration of the Department of Energy\] sectoral
definitions, the industrial sector also includes emissions from
nonutility generators (e.g., independent power producers) who produce
electricity for their own use, to sell to large consumers, or to sell on
the wholesale electricity market. The number of nonutility generators
and the quantity of electricity they produce has increased significantly
as many States have begun opening their electricity markets to
competition. In future inventories, these nonutility generators will be
removed from the industrial sector and incorporated into a single
electric power sector with electric utilities." (USEPA 2001a, pg. 2-10)

At present, therefore, EPA assigns to the industrial sector all
emissions generated by fossil fuel consumption at industrial facilities
and adds to this, the emissions generated in the production of power
consumed by the industrial sector. For each sector, direct and indirect
emissions are reported separately in the sector-level reporting by EPA.
Indirect emissions are calculated using the average emission factor for
the national electrical power grid. In the future, EPA will attempt to
remove nonutility electricity generators from the industrial sector.
Many of these companies have as their primary business, electrical power
generation. It is not known how EPA will allocate emissions from power
generators that produce electricity primarily for themselves, but may
export excess power or heat (USEPA 2001a).

The Department of Energy has a different set of guidelines that are
focused on facility- or company-level reporting. This different focus is
due to the fact that the DOE guidelines are for use in a program for
reporting voluntary reductions in GHGs at the facility- or company-level
(the 1605(b) program). Generally, the guidelines are very flexible
because DOE wants to encourage a wide range of GHG reduction activities,
some of which may not lend themselves to standard carbon accounting
methods. The guidelines specifically allow the reporting of reductions
in either direct or indirect emissions, or both (USDOE 2000).

DOE provides guidance for estimating emissions related to purchased
power (or reduced use of purchased power). It suggests using emission
factors developed by DOE for average electrical power generated in each
of the 50 states or case-by-case emission factors derived from
information on the fuels used to generate the purchased power. The DOE
last updated the state-specific emission factors for electricity in
2000. The factors, and the methodology to estimate them are in "Updated
State-level Greenhouse Gas Emission Factors for Electricity Generation"
published in March 2001 by the Energy Information Administration (USDOE
2001a). The emission factors from that document are available on the
internet and are shown in the following table (USDOE 2001b).

**Table 3.** 1997-99 US State Average CO~2~ Emission Factors for
Electric Utilities

  ------------------- ------------ ---------- ---------------- -----------
  State               t CO~2~/MWh             State            t CO~2~/MWh

  Alabama             0.611                   Montana          0.586

  Alaska              0.563                   Nebraska         0.638

  Arizona             0.461                   Nevada           0.755

  Arkansas            0.594                   New Hampshire    0.338

  California          0.138                   New Jersey       0.257

  Colorado            0.929                   New Mexico       0.952

  Connecticut         0.515                   New York         0.361

  Delaware            0.842                   North Carolina   0.564

  Florida             0.65                    North Dakota     0.993

  Georgia             0.644                   Ohio             0.823

  Hawaii              0.824                   Oklahoma         0.802

  Idaho               0                       Oregon           0.08

  Illinois            0.534                   Pennsylvania     0.554

  Indiana             0.968                   Rhode Island     0.418

  Iowa                0.899                   South Carolina   0.37

  Kansas              0.79                    South Dakota     0.325

  Kentucky            0.901                   Tennessee        0.565

  Louisiana           0.603                   Texas            0.702

  Maine               0.408                   Utah             0.88

  Maryland incl. D.C. 0.613                   Vermont          0.008

  Massachusetts       0.561                   Virginia         0.493

  Michigan            0.79                    Washington       0.083

  Minnesota           0.72                    West Virginia    0.895

  Mississippi         0.599                   Wisconsin        0.813

  Missouri            0.862                   Wyoming          0.995
  ------------------- ------------ ---------- ---------------- -----------

**10.0 WRI/WBCSD -- THE GREEHHOUSE GAS PROTOCOL AND SUPPORTING GUIDANCE
(WRI 2001a, 2001b, 2001c)**

The WRI/WBCSD Greenhouse Gas Protocol identifies three "scopes" for
emissions reporting. Scope one is direct emissions, scope two is
indirect emissions from imports of electricity, steam or other heat, and
scope three is other indirect emissions. The GHG Protocol recommends
that companies account for and report at least scopes 1 and 2. Emissions
"credits" associated with the export of electricity or steam are
included as "supporting information" and not netted against a facility's
direct emissions. Only CO~2~ must be reported (WRI 2001a, 2001b).

The October 2001 Greenhouse Gas Protocol provides the following
additional guidance for reporting indirect emissions from imported
electricity, steam and other heat (WRI 2001a).

> "• Emissions from imported electricity can be estimated from purchase
> records and grid emissions factors. You should use the most reliable
> emissions factors available and be consistent in their use.
>
> • Purchases of electricity by electric utilities for sale to end-use
> customers (e.g. an electricity utility that has a supply contract with
> a power generator) should be reported under scope 2. The rationale for
> this is that utilities often exercise choice over where they buy their
> energy and this may present significant opportunities for GHG
> reductions.
>
> • Trading transactions of electricity should not be reported.
>
> • If you export electricity, heat, or steam to the grid or to another
> company, the emissions associated with the exports should not be
> deducted from scope 1.
>
> • Emissions from exported electricity, heat, or steam should be
> reported under supporting information and not deducted from any
> imports, as this would be inconsistent with how other exported
> products are accounted, e.g. export of clinker by a cement company or
> scrap steel by an iron and steel company.
>
> • GHG emissions from activities upstream of your electricity provider,
> e.g. exploration, drilling, flaring, transportation, and refining
> should not be reported under scope 2."

The WRI/WBCSD protocol gives three options for selecting emission
factors for imports of electricity or steam. Listed from most preferred
to least preferred, these are (a) an emission factor supplied by the
generator of the electricity or steam based on the fuels used or the
purchasing agreement (i.e. for "green" power), (b) emission factors
published by authorities for the locality or region, and (c) national
average emission factors (WRI 2001b).

The calculation tools provided for the GHG Protocol contain emission
factors that do not incorporate transmission and distribution losses
(WRI 2001b, 2001c). WRI/WBCSD indicates that these losses can vary from
5% in OECD countries and up to 20% in developing countries (WRI 2001b).

The WRI/WBCSD worksheet "Calculating CO~2~ emissions from stationary
combustion" contains a number of spreadsheets, including several of
interest in the context of estimating indirect emissions (WRI 2001c).
They deal with

-   emissions resulting from electricity and/or steam import (worksheet
    2),

-   emissions resulting from electricity and/or steam export to grid or
    through direct supply contract (worksheet 3),

-   emissions from CHP systems calculated using the "efficiency of heat
    and power production" (worksheet "CHP option 1"), and

-   emissions from CHP systems calculated using the "work potential"
    method (worksheet "CHP option 2").

Emissions attributed to imported electricity or steam are calculated in
worksheet 2 simply by multiplying the appropriate emission factor by the
amounts or power or steam imported.

In worksheet 3, the impact of electricity or steam exports is calculated
by dividing the facility's electricity and steam generation-related
emissions between facility emissions and exported emissions according to
the relative amounts of electricity/steam used internally and exported.

Worksheets "CHP Option 1" and "CHP Option 2" are of interest in the
context of indirect emissions because they attempt to divide the
emissions from CHP systems between the steam and power produced, a topic
addressed in detail in Annex E of this guidance.

**ANNEX E**

**ALLOCATING GREENHOUSE GAS EMISSIONS FROM COMBINED HEAT AND POWER (CHP)
SYSTEMS -- RECOMMENDED GUIDANCE AND REVIEW OF METHODS**

This Annex contains the material presented on the efficiency method in
Section 12.7 of the Calculation Tools Report and additional information
on other methods for allocating CHP emissions.

**1.0 RECOMMENDED GUIDANCE**

Where electricity is produced by combined heat and power (CHP) systems,
it may be necessary to allocate the emissions from the CHP system to the
various output energy streams. Of course, if the mill owns the CHP
system and uses all of its output, this is not necessary since all of
the emissions are direct emissions for the mill. In many cases, however,
a mill may either receive CHP energy from an outside provider or may
export a portion of its own CHP output. For instance, if a mill is
importing steam from a nearby power plant, it is necessary to estimate
the indirect emissions associated with the imported steam. Likewise, if
a mill is exporting power from a CHP system, but using the steam
internally, it may be necessary to estimate how much of an indirect
emissions "credit" to show for the exported electricity.

Although there are several methods for allocating emissions from CHP
systems, the "efficiency" method is recommended in these calculation
tools. The efficiency method is recommended because it attempts to
relate the energy outputs to the amounts of fuel used to generate them,
and by extension, to the GHGs produced in generating them. The
efficiency method is one of two methods recommended by WRI/WBCSD WBCSD
(termed "CHP option 1" by WRI/WBCSD) (WRI 2001b, 2001c).

**2.0 OVERVIEW OF METHODS**

There are at least four methods that can be applied in a broad fashion
for allocating GHG emissions among electricity and steam outputs from
CHP plants. All four of the methods presented below involve estimating
the total CHP system emissions based on fossil fuel combustion, and
distributing the total emissions among the various output streams.
Allocations are made based on either the perceived value of the energy
outputs, the "useful energy" content of each energy output, or by
estimating the amount of the original fuel energy expended in creating
each energy output.

The "financial value" method of allocating emissions involves assigning
a monetary value to each energy output stream and allocating the
emissions according to the value of the energy. The methods for
determining these values will be site specific, and therefore no attempt
will be made to present alternative ways to use this allocation method.
For these reasons, the guidance recommends that companies not use the
financial method to allocate emissions from CHP systems.

The "efficiency" method is based on allocating emissions according to
the amount of fuel used to produce each energy output. The method uses
either assumed or estimated efficiencies for conversion of energy at
various points in the process to back-calculate the amounts of fuel
associated with each output energy stream. This method can be used in a
simplified or detailed manner, and is the approach recommended in the
pulp and paper industry calculation tools.

The "heat content" and "work potential" methods allocate emissions based
on the amount of useful energy in each energy output. Both of these
allocation methods consider the energy content of electrical power to be
of "complete utility," such that all of the energy in the electricity is
consumed in a useful fashion by a process. The primary difference
between the allocation methods is in regard to how the energy content
associated with steam is determined. The heat content method assumes
that the useful energy content of steam is equivalent to the heat that
can be extracted from it, whereas the work potential method assumes that
the useful energy content is equivalent to the maximum amount of work
that can be extracted from the steam.

The efficiency, heat content, and work potential methods will be briefly
described below, followed by illustrative examples of allocating GHG
emissions for a hypothetical CHP system by each method.

**2.1 Efficiency Method - Note: Section 2.1 is identical to Section
12.7.1** **in the report.**

**2.1.1 *Simplified Efficiency Method***

The efficiency method requires use of assumed efficiency factors for the
production of power and steam, or actual efficiency factors for each
steam or power generation device based on detailed process design and
operating information. The simplest approach to applying the efficiency
method is to assign a single efficiency factor to all power output and a
single efficiency factor to all heat output. This information is then
used in the following equations, an approach referred to in this report
as the simplified efficiency method. The simplified efficiency method is
the method recommended for mills that lack, or choose not to use,
detailed design and operating data from CHP systems.

> $E_{H} = \left\{ \frac{\left( \frac{H}{e_{H}} \right)}{\left( \frac{H}{e_{H}} \right) + \left( \frac{P}{e_{P}} \right)} \right\} \times E_{T}$
> *(Eq. 1)*
>
> *Where:*
>
> *E~H~ = emissions share attributable to heat production, t GHG/y*
>
> *E~T~ = total emissions from the CHP plant, t GHG/y*
>
> *H = heat output, GJ/y*
>
> *P = power output, GJ/y*
>
> *e~H~ = assumed efficiency of typical heat production (default = 0.8)*
>
> *e~P~ = assumed efficiency of typical electric power production
> (default = 0.35)*

The emission share attributable to electric power production is assigned
from the relation:

> $E_{P} = E_{T} - E_{H}$ *(Eq. 2)*

*Where: E~P~ = emissions share attributable to electric power
production*

In these calculations, the heat in steam can be corrected to reflect the
amount of heat in returned condensates.

In using the simplified efficiency method, WRI/WBCSD recommends that an
efficiency of 0.35 be used for power generation and 0.8 be used for
steam generation (WRI 2001b, 2001c). The example calculation shown below
makes use of these recommended default efficiency factors.

Another approach to selecting efficiency factors for use in the
simplified efficiency method of emission allocations is based on the
fact that the efficiency for producing steam is typically between 0.8
and 0.9 regardless of the technology used for steam production. By
assuming an efficiency of steam production, the efficiency for
electrical power production can be back-calculated if information on
fuel consumption in the CHP system is available. The second example
calculation shown below is based on an assumed steam production
efficiency factor and a back-calculated electricity production
efficiency factor.

Example Calculation: Allocating CHP emissions to three output streams --
Simplified efficiency method with WRI/WBCSD recommended default
efficiency factors

A mill has the CHP system shown in the following figure, but it is
lacking (or chooses not to use) detailed energy balance information.
Instead, the company chooses to use the simplified efficiency method and
the default efficiencies recommended by WRI/WBCSD; 0.35 for power
generation and 0.8 for steam generation (WRI 2001b, 2001c).

![](media/image1.wmf){width="5.991666666666666in"
height="2.0166666666666666in"}

Using these assumed efficiencies, emissions can be allocated among the
three outputs of the CHP system as follows (using a basis of one hour of
operation):

Total system emissions = 3367+2131=5498 kg CO~2~ / hr

Total system power output = P~1~ + P~2~ = 9 MW

$E_{H} = \left\{ \frac{\left( \frac{\text{15MW}}{0\text{.}8} \right)}{\left( \frac{\text{9MW}}{0\text{.}\text{35}} \right) + \left( \frac{\text{15MW}}{0\text{.}8} \right)} \right\} \times \text{5498}\text{kgCO}_{2} = \text{2318}\text{kgCO}_{2}$=
19,475 t CO~2~/y at 350 d/y operation

$E_{P} = \text{5498}\text{kgCO}_{2} - \text{2318}\text{kgCO}_{2} = \text{3180}\text{kgCO}_{2}$=
26,712 t CO~2~/yr at 350 d/y operation

Using the simplified efficiency method with default power and steam
efficiency factors, therefore, the emissions from the CHP system are
allocated to the output streams in the following percentages:

-   Percentage of CHP emissions to heat output = 100\*2318/5498 = 42.2%

-   Percentage of CHP emissions to power output = 100\*3180/5498 = 57.8%

These percentages can be used to allocate all GHG emissions from the CHP
system. Emission factors can be developed for the energy outputs:

-   Emission factor for CHP heat output = (2318 kg CO~2~/hr)/15 MW =
    154.5 kg CO~2~/MWh

-   Emission factor for CHP power output = (3180 kg CO~2~/hr)/9 MW =
    353.3 kg CO~2~/MWh

Example Calculation: Allocating CHP emissions to three output streams --
Simplified efficiency method with assumed steam production efficiency
factor and back calculated electricity efficiency factor

A mill has the CHP system shown in the following figure, but it is
lacking (or chooses not to use) detailed energy balance information.
Instead, the company chooses to use the simplified efficiency method
with an assumed steam efficiency factor between 0.8 and 0.9 and an
electricity emission factor back calculated from fuel consumption
information.

![](media/image1.wmf){width="5.991666666666666in"
height="2.0166666666666666in"}

Using an assumed efficiency factor of 0.85 for steam production,
emissions can be allocated among the three outputs of the same CHP
system as follows (using a basis of one hour of operation):

Total system fuel input = (1006 + 1590 m^3^/hr nat. gas) × (10,484
Wh/m^3^ nat. gas)

= 27.22 × 10^6^ W = 27.22 MW

Total system emissions = 3367+2131=5498 kg CO~2~ / hr

Total system power output = P~1~ + P~2~ = 9 MW

Overall efficiency factor for power (*e~P~*):

$$\frac{\text{15}\text{MW}}{0\text{.}\text{85}} + \frac{9\text{MW}}{e_{P}} = \text{27}\text{.}\text{22}\text{MW},\text{  }\therefore\text{  }e_{P} = \frac{9\text{MW}}{\text{27}\text{.}\text{22}\text{MW} - \frac{\text{15}\text{MW}}{0\text{.}\text{85}}} = 0\text{.}\text{94}$$

$E_{H} = \left\{ \frac{\left( \frac{\text{15MW}}{0\text{.}\text{85}} \right)}{\left( \frac{\text{9MW}}{0\text{.}\text{94}} \right) + \left( \frac{\text{15MW}}{0\text{.}\text{85}} \right)} \right\} \times \text{5498}\text{kgCO}_{2} = \text{3564}\text{kgCO}_{2}$=
29,939 t CO~2~/y at 350 d/y operation

$E_{P} = \text{5498}\text{kgCO}_{2} - \text{3564}\text{kgCO}_{2} = \text{1934}\text{kgCO}_{2}$=
16,246 t CO~2~/yr at 350 d/y operation

Using the simplified efficiency method with default steam and back
calculated electricity efficiency factors, therefore, the emissions from
the CHP system are allocated to the output streams in the following
percentages:

-   Percentage of CHP emissions to heat output = 100\*3564/5498 = 64.8%

-   Percentage of CHP emissions to power output = 100\*1934/5498 = 35.2%

These percentages can be used to allocate all GHG emissions from the CHP
system. Emission factors can be developed for the energy outputs:

-   Emission factor for CHP heat output = (3564 kg CO~2~/hr)/15 MW =
    237.6 kg CO~2~/MWh

-   Emission factor for CHP power output = (1934 kg CO~2~/hr)/9 MW =
    214.9 kg CO~2~/MWh

**2.1.2 *Detailed Efficiency Method***

Application of the relations in equations 1 and 2 to allocate GHG
emissions among the energy outputs of a simple CHP system which includes
only a single heat stream (in the form of steam) and a single electric
power stream may be fairly straightforward. However, many industrial CHP
systems include multiple steam output streams and will incorporate
electric power production from multiple generators driven by different
motive forces. To use the efficiency method to allocate GHG emissions
among the multiple energy outputs of more complex CHP systems, Equations
1 and 2 can be modified to more general forms such as:

$E_{\text{H1}} = \left\{ \frac{\left( \frac{H_{1}}{e_{\text{H1}}} \right)}{\left( \frac{H_{1}}{e_{\text{H1}}} \right) + \left( \frac{H_{2}}{e_{\text{H2}}} \right) + \text{.}\text{.}\text{.} + \left( \frac{P_{1}}{e_{\text{P1}}} \right) + \left( \frac{P_{2}}{e_{\text{P2}}} \right) + \text{.}\text{.}\text{.}} \right\} \times E_{T}$
*(Eq. 3)*

$E_{\text{P1}} = \left\{ \frac{\left( \frac{P_{1}}{e_{\text{P1}}} \right)}{\left( \frac{H_{1}}{e_{\text{H1}}} \right) + \left( \frac{H_{2}}{e_{\text{H2}}} \right) + \text{.}\text{.}\text{.} + \left( \frac{P_{1}}{e_{\text{P1}}} \right) + \left( \frac{P_{2}}{e_{\text{P2}}} \right) + \text{.}\text{.}\text{.}} \right\} \times E_{T}$
*(Eq. 4)*

> *Where:*
>
> *E~H1~ = emissions share attributable to heat production as contained
> in steam stream 1*
>
> *E~P1~ = emissions share attributable to electric power production via
> generator 1*
>
> *E~T~ = total emissions from the CHP plant*
>
> *H~1~ = heat output contained in steam stream 1*
>
> *H~2~ = heat output contained in steam stream 2*
>
> *P~1~ = power output from generator 1*
>
> *P~2~ = power output from generator 2*
>
> *e~H1~ = overall efficiency of producing heat contained in steam
> stream 1*
>
> *e~H2~ = overall efficiency of producing heat contained in steam
> stream 2*
>
> *e~P1~ = overall efficiency of producing electric power via generator
> 1*
>
> *e~P2~ = overall efficiency of producing electric power via generator
> 2*

Mills may already have energy balances that incorporate the type of
information needed to perform the detailed efficiency method. In these
cases, the efficiency method is applied by using the energy balances to
estimate the amount of fuel required to produce each CHP output stream.
This can then be converted into GHG allocations for each stream. An
example calculation showing how to apply the detailed efficiency method
is shown below.

Example Calculation: Allocating emissions from a complex CHP system

As an example of applying the efficiency method, refer to Figure 1 which
depicts a hypothetical CHP system that includes three energy output
streams (one steam stream, H~1~, and two power outputs, P~1~ and P~2~)
and incorporates two fuel inputs (one to the gas-fired turbine and a
second to the heat recovery steam generator (HRSG)). In order to use
equations 6 and 7 to allocate GHG emissions among the three energy
outputs of this CHP system, efficiency factors for each output must be
either developed or assumed.

![](media/image5.wmf){width="5.991666666666666in"
height="2.279166666666667in"}

The efficiency for P~1~, the power output from the gas fired turbine,
has been estimated at 0.3 (30%) based on information from the
manufacturer. Mechanical losses in the gas turbine are approximately 5%,
so that the "efficiency"[^1] of producing the (waste) heat in the
turbine exhaust is 1-0.05-0.3=0.65, or 65%. The emissions from
combustion of fuel in the gas fired turbine can now be allocated between
P~1~ and the waste heat using equations 6 and 7, with one hour of
operation as the basis for the calculations:

$$E_{\text{P1}} = \left\{ \frac{\left( \frac{P_{1}}{e_{\text{P1}}} \right)}{\left( \frac{P_{1}}{e_{\text{P1}}} \right) + \left( \frac{\text{Heat}}{e_{\text{Heat}}} \right)} \right\} \times E_{\text{F1}} = \left\{ \frac{\left( \frac{\text{5MW}}{0\text{.}3} \right)}{\left( \frac{\text{5MW}}{0\text{.}3} \right) + \left( \frac{\text{10}\text{.}\text{83MW}}{0\text{.}\text{65}} \right)} \right\} \times \text{3367}\text{kgCO}_{2} = \text{1684}\text{kgCO}_{2}$$

$$E_{\text{Heat}} = \left\{ \frac{\left( \frac{\text{Heat}}{e_{\text{Heat}}} \right)}{\left( \frac{P_{1}}{e_{\text{P1}}} \right) + \left( \frac{\text{Heat}}{e_{\text{Heat}}} \right)} \right\} \times E_{\text{F1}} = \left\{ \frac{\left( \frac{\text{10}\text{.}\text{83MW}}{0\text{.}\text{65}} \right)}{\left( \frac{\text{5MW}}{0\text{.}3} \right) + \left( \frac{\text{10}\text{.}\text{83MW}}{0\text{.}\text{65}} \right)} \right\} \times \text{3367}\text{kgCO}_{2} = \text{1683}\text{kgCO}_{2}$$

Development of efficiency factors for H~1~ and P~2~ is complicated by
the fact that the CHP system incorporates two fuel inputs (F~1~ and
F~2~). The steam energy produced in the HRSG is derived from a
combination of waste heat from the gas-fired turbine (heat that
originated from part of the energy in fuel stream F~1~) and supplemental
firing of natural gas (often termed a duct burner). In allocating the
emissions associated with operating the HRSG, the exhaust from the gas
turbine is treated as a fuel, and the emissions allocated to this stream
(*E~Heat~*) are added to the emissions associated with F~2~ (E~F2~), and
these total emissions (E~F2'~) are allocated between H~1~ and P~2~.

There are differing efficiencies associated with converting each of
these two energy sources into steam in the HRSG. The mill has
information that indicates that the efficiency of the HRSG in converting
the heat in the turbine exhaust gas into steam energy is 80%. The
efficiency associated with combustion of the auxiliary fuel in the duct
burner is 100% (this is typically true of supplementally fired HRSGs).
This information can be used to develop an overall efficiency of the
HRSG as follows:

$\text{eff}_{B} = \text{100}\text{\%} \times \left( \frac{\text{10}\text{.}\text{55}\text{MW}}{\text{10}\text{.}\text{55}\text{MW} + \text{10}\text{.}\text{83}\text{MW}} \right) + \text{80}\text{\%} \times \left( \frac{\text{10}\text{.}\text{83}\text{MW}}{\text{10}\text{.}\text{55}\text{MW} + \text{10}\text{.}\text{83}\text{MW}} \right) = \text{90}\text{\%}$

It is assumed that the efficiency associated with H~1~ is equivalent to
that of producing steam in the HRSG (H~s~), 90%. Since the efficiency of
the back pressure steam turbine in converting expansion work into
electrical power is 95%, the efficiency of producing output P~2~ is
(0.9)×(0.95)=0.86, or 86%.

$$E_{F2'} = E_{F2} + E_{\text{Heat}} = \text{2131} + \text{1683} = \text{3814}\text{kgCO}_{2}$$

$$E_{\text{P2}} = \left\{ \frac{\left( \frac{\text{4MW}}{0\text{.}\text{86}} \right)}{\left( \frac{\text{4MW}}{0\text{.}\text{86}} \right) + \left( \frac{\text{15MW}}{0\text{.}9} \right)} \right\} \times \text{3814}\text{kgCO}_{2} = \text{832}\text{kgCO}_{2}$$

$$E_{\text{H1}} = \left\{ \frac{\left( \frac{\text{15MW}}{0\text{.}9} \right)}{\left( \frac{\text{4MW}}{0\text{.}\text{86}} \right) + \left( \frac{\text{15MW}}{0\text{.}9} \right)} \right\} \times \text{3814}\text{kgCO}_{2} = \text{2982}\text{kgCO}_{2}$$

The following table presents a summary of emissions and emission factors
for the three outputs in this CHP example.

![](media/image1.wmf)

  ------------- ------- ---------- ------- -------- ---------- -------------
                                                               

                                                               

                                                               

                                                               

                                                               

                                                               

                                                               
  ------------- ------- ---------- ------- -------- ---------- -------------

**2.2. Heat Content Method**

In the heat content method, all of the energy in electrical power is
considered useful, however only the fraction of the total energy in
steam that can be used for process heating is considered useful.
Furthermore, it is assumed that the steam is used for indirect heating,
with condensates returned to the CHP system. Therefore, the useful
energy content of steam can be calculated using the following relation:

> $\text{Useful Energy } = \text{ F}_{i} \times (H_{i} - H_{\text{ref}})$
> *(Eq. 5)*
>
> *Where:*
>
> *F~i~ = the mass of steam in tonnes (1000 kg)*
>
> *H~i~ = the specific enthalpy of steam flow i, in kJ/kg*
>
> *H~ref~ = the specific enthalpy at reference conditions (corresponding
> to returned condensates, assume at 100°C and 1 atm pressure)*

If the quantity of steam is given in terms of total energy, the
corresponding mass of steam can be calculated by the relation:

> $F_{i} = \frac{\text{total energy}}{H_{i}}$ *(Eq. 6)*

As an example, consider a CHP system which emits a total of 174,000
tonnes of carbon dioxide per year with total energy outputs as shown in
Table 1. The useful energy content of electricity is equivalent to the
total energy, and for the three steam streams the useful energy is
calculated from Equation 5. Allocated carbon dioxide emissions and an
emission factor (ton CO~2~ per GJ of [total]{.underline} energy) for
each energy output are also shown in Table 1.

Table 1. Allocation of GHG emissions based on the heat content method

+---------+-------+-------+-------+-------+-----------+-------------+
| C       |       |       |       |       |           |             |
| ombined |       |       |       |       |           |             |
| Heat    |       |       |       |       |           |             |
| and     |       |       |       |       |           |             |
| Power   |       |       |       |       |           |             |
| system  |       |       |       |       |           |             |
| total   |       |       |       |       |           |             |
| CO~2~   |       |       |       |       |           |             |
| em      |       |       |       |       |           |             |
| issions |       |       |       |       |           |             |
| = **H** |       |       |       |       |           |             |
| =       |       |       |       |       |           |             |
| 174,000 |       |       |       |       |           |             |
| tonnes  |       |       |       |       |           |             |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | **A** | **B** | **C** | **D** | **E**     | **F**       |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | Total | Steam | Steam | U     | CO~2~     | CO~2~       |
|         | E     | Temp. | P     | seful | Emissions |             |
|         | nergy |       | ress. | E     |           | Emission    |
|         |       |       |       | nergy |           | Factor      |
+---------+-------+-------+-------+-------+-----------+-------------+
|         |       |       |       | Eq. 1 | E=        | F=E/A       |
|         |       |       |       |       | H×D~i~/∑D |             |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | (GJ)  | (°C)  | (     | (GJ)  | (tonne    | (tonne      |
|         |       |       | barg) |       | CO~2~)    | CO~2~/GJ)   |
+---------+-------+-------+-------+-------+-----------+-------------+
| Elec    | 245   | N/A   | N/A   | 245   | 14,167    | 57.8        |
| tricity |       |       |       |       |           |             |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 1 | 1355  | 400   | 40    | 1178  | 68,120    | 50.3        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 2 | 1100  | 300   | 20    | 947   | 54,762    | 49.8        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 3 | 750   | 200   | 10    | 639   | 36,951    | 49.3        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Total   | 3450  |       |       | 3009  | 174,000   |             |
+---------+-------+-------+-------+-------+-----------+-------------+

**2.3 Work potential method**

In other applications, the steam generated in the CHP system may be used
to drive mechanical equipment. In these cases, the work potential method
of allocating emissions may be more appropriate. As in the heat content
method, the work potential method considers all of the energy contained
in electrical power to be useful, and a fraction of the energy in steam
to be useful. However, in the work potential method the useful energy
fraction of the total energy in steam corresponds to the maximum amount
of work that could be done by the steam in an open (flow), steady state,
thermodynamically reversible process. The thermodynamic term for this
amount of work is the "availability," or the "exergy." The exergy of a
particular stream (the useful energy parameter corresponding to the work
potential method), relative to a reference case, can be computed using
the following relation:

$\text{Useful Energy } = \text{ F}_{i} \times \left\{ \left\lbrack H_{i} - (T_{\text{ref}} + \text{273}) \times S_{i} \right\rbrack - \left\lbrack H_{\text{ref}} - (T_{\text{ref}} + \text{273}) \times S_{\text{ref}} \right\rbrack \right\}$
*(Eq. 7)*

*Where:*

> *F~i~ = the mass of steam in tonnes (1000 kg)*
>
> *H~i~ = the specific enthalpy of steam flow i, in kJ/kg*
>
> *H~ref~ = the specific enthalpy at reference conditions (corresponding
> to returned condensates, assume at 100°C and 1 atm pressure)*
>
> *S~i~ = the specific entropy of steam flow i, in kJ/kg⋅K*
>
> *S~ref~ = the specific entropy at reference conditions*
>
> *T~ref~ = the temperature at reference conditions*

Table 2 presents the allocated carbon dioxide emissions and emission
factors for each of the energy outputs for the same example CHP system
computed by the work potential method.

Table 2. Allocation of GHG emissions based on the work potential method

+---------+-------+-------+-------+-------+-----------+-------------+
| C       |       |       |       |       |           |             |
| ombined |       |       |       |       |           |             |
| Heat    |       |       |       |       |           |             |
| and     |       |       |       |       |           |             |
| Power   |       |       |       |       |           |             |
| system  |       |       |       |       |           |             |
| total   |       |       |       |       |           |             |
| CO~2~   |       |       |       |       |           |             |
| em      |       |       |       |       |           |             |
| issions |       |       |       |       |           |             |
| = **H** |       |       |       |       |           |             |
| =       |       |       |       |       |           |             |
| 174,000 |       |       |       |       |           |             |
| tonnes  |       |       |       |       |           |             |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | **A** | **B** | **C** | **D** | **E**     | **F**       |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | Total | Steam | Steam | U     | CO~2~     | CO~2~       |
|         | E     | Temp. | P     | seful | Emissions |             |
|         | nergy |       | ress. | E     |           | Emission    |
|         |       |       |       | nergy |           | Factor      |
+---------+-------+-------+-------+-------+-----------+-------------+
|         |       |       |       | Eq. 3 | E=        | F=E/A       |
|         |       |       |       |       | H×D~i~/∑D |             |
+---------+-------+-------+-------+-------+-----------+-------------+
|         | (GJ)  | (°C)  | (     | (GJ)  | (tonne    | (tonne      |
|         |       |       | barg) |       | CO~2~)    | CO~2~/GJ)   |
+---------+-------+-------+-------+-------+-----------+-------------+
| Elec    | 245   | N/A   | N/A   | 245   | 48,208    | 196.8       |
| tricity |       |       |       |       |           |             |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 1 | 1355  | 400   | 40    | 320.4 | 63,044    | 46.5        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 2 | 1100  | 300   | 20    | 209.6 | 41,242    | 37.5        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Steam 3 | 750   | 200   | 10    | 109.3 | 21,507    | 28.7        |
+---------+-------+-------+-------+-------+-----------+-------------+
| Total   | 3450  |       |       | 884.3 | 174,000   |             |
+---------+-------+-------+-------+-------+-----------+-------------+

**ANNEX F**

**GREENHOUSE GASES FROM VEHICULAR TRAFFIC AND MACHINERY - OVERVIEW OF
METHODS IN EXISTING PROTOCOLS**

**1.0 OVERVIEW**

National inventories of GHG emissions from mobile sources focus on
highway travel, and rail, air, and water transport, with highway travel
being the most significant component of mobile source emissions, by far.
Some of the mobile emissions of interest to this project, emissions from
vehicles used at industrial facilities or in forestry operations, get
little or no attention. Some of the inventory documents suggest emission
factors for non-highway utility and construction vehicles that appear to
be applicable to some of these sources.

The WRI/WBCSD GHG Protocol distinguishes between direct and indirect
emissions from mobile sources based on the ownership or control of the
vehicle. The WRI/WBCSD Protocol Scope 1 reporting requirements include
all direct emissions, regardless of where they occur (WRI 2001a).
Because corporate inventories often include both on-site and off-site
vehicular emissions, references are given in this annex that can be used
to estimate emissions from a variety of off-road vehicles and equipment
that is sometimes used by the forest products industry.

Companies interested in estimating the emissions from company-owned
on-road vehicles can use information from a variety of organizations,
including IPCC and WRI/WBCSD (IPCC 1997c and WRI 2001d). The WRI/WBCSD
calculation tools for transportation emissions are available on the
internet (WRI 2001d) and are briefly summarized here as well.

**1.1 Carbon Dioxide**

Essentially all protocols suggest that CO~2~ emissions from
transportation vehicles and equipment be calculated from fuel
consumption and carbon content data. This is affirmed in the Revised
1996 IPCC Guidelines (IPCC 1997c), the May 2000 IPCC Good Practices
document (IPCC 2000), the EMEP/CORINAIR Atmospheric Emission Inventory
Guidebook, second edition (EEA 1999), and the WRI/WBCSD GHG Protocol
calculation tools (WRI 2001d). A number of the protocols also give
emission factors (kg CO~2~/vehicle km) as a method for cross checking
the estimates.

It is reasonable to expect that companies will be able to estimate the
consumption and carbon content of fuels used in on-site vehicles.
Lacking site-specific information on the carbon content of fuel,
companies can use the values published by national authorities. For a
number of countries and fuels, these values are listed in Annex A of
this guidance.

In some cases, a authorities issue a single emission factor shown in
CO~2~-equivalents that incorporates emissions of CH~4~ and N~2~O. In the
Australian Greenhouse Challenge, for instance, the emission factors not
only include all three GHGs, they also include the impact of upstream
emissions from fuel extraction, processing, and transportation (i.e.
"full fuel cycle emissions").

**1.2 Methane and Nitrous Oxide**

**1.2.1 *IPCC's Revised 1996 Guidelines and May 2000 Best Practices
Document***

The Reference Manual of IPCC's Revised 1996 Guidelines contains emission
factors for "surface non-road sources." (IPCC 1997c, page 1.88) The
Revised 1996 Guidelines include emission factors published by
EMEP/CORINAIR Atmospheric Emissions Inventory Handbook, most recently
updated in 1996, and by the US EPA. Both sets of emission factors are
shown in the following tables.

**Table 1.** Fuel Consumption-Based N~2~O and CH~4~ Emission Factors

for Non-Road Mobile Sources and Machinery (IPCC 1997c)

(IPCC Revised 1996 Guidelines taken from EMEP/CORINAIR)

  ----------------------- ------------- ---------- ------------- ----------
  *Source and Engine      g N~2~O/kg    g N~2~O/MJ g CH~4~/kg    g CH~4~/MJ
  Type*                   fuel                     fuel          

  Forestry -- diesel      1.3           0.03       0.17          0.004

  Industry -- diesel      1.3           0.03       0.17          0.004

  Railways -- diesel      1.2           0.03       018           0.004

  Industry -- gasoline 4  0.08          0.002      2.2           0.05
  stroke                                                         

  Forestry -- gasoline 2  0.02          0.0004     0.04          7.7
  stroke                                                         

  Industry -- gasoline 2  0.02          0.0004     0.05          6.0
  stroke                                                         
  ----------------------- ------------- ---------- ------------- ----------

**1.2.2 *EMEP/CORINAIR Atmospheric Emissions Inventory Guidebook (EEA
1999)***

The EMEP/CORINAIR Atmospheric Emissions Inventory Guidebook contains a
second set of emission factors that are based on the power output of the
engine. These emission factors are presented in a way that allows them
to be adjusted based on the engine design and the age of the engine.
They can be used to estimate emissions from all fossil fuel fired
engines. The emission factors and the needed adjustment factors are
shown below (EEA 1999).

**Table 2.** N~2~O and CH~4~ Emission Factors for Non-Highway Vehicles
(IPCC 1997c)

(IPCC Revised 1996 Guidelines taken from US EPA)

+-----------------------+------------+---------+------------+---------+
| *Source and Engine    | g N~2~O/kg | g       | g CH~4~/kg | g       |
| Type*                 | fuel       | N       | fuel       | ~       |
|                       |            | ~2~O/MJ |            | CH4~/MJ |
+-----------------------+------------+---------+------------+---------+
| *Ships and boats*     |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Residual              | 0.08       | 0.002   | 0.23       | 0.005   |
+-----------------------+------------+---------+------------+---------+
| Distillate            | 0.08       | 0.002   | 0.23       | 0.005   |
+-----------------------+------------+---------+------------+---------+
| Gasoline              | 0.08       | 0.002   | 0.23       | 0.005   |
+-----------------------+------------+---------+------------+---------+
| *Locomotives*         |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Residual              | 0.08       | 0.002   | 0.25       | 0.006   |
+-----------------------+------------+---------+------------+---------+
| Diesel                | 0.08       | 0.002   | 0.25       | 0.006   |
+-----------------------+------------+---------+------------+---------+
| Coal                  | 0.08       | 0.002   | 0.25       | 0.006   |
+-----------------------+------------+---------+------------+---------+
| *Farm Equipment*      |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Gas/Tractor           | 0.08       | 0.002   | 0.45       | 0.011   |
+-----------------------+------------+---------+------------+---------+
| Other Gas             | 0.08       | 0.002   | 0.45       | 0.011   |
+-----------------------+------------+---------+------------+---------+
| Diesel/Tractor        | 0.08       | 0.002   | 0.45       | 0.011   |
+-----------------------+------------+---------+------------+---------+
| Other Diesel          | 0.08       | 0.002   | 0.45       | 0.011   |
|                       |            |         |            |         |
| *Construction*        |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Gas Construction      | 0.08       | 0.002   | 0.18       | 0.004   |
+-----------------------+------------+---------+------------+---------+
| Diesel Construction   | 0.08       | 0.002   | 0.18       | 0.004   |
+-----------------------+------------+---------+------------+---------+
| *Other Non-highway*   |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Gas Snowmobile        | 0.08       | 0.002   | 0.18       | 0.004   |
+-----------------------+------------+---------+------------+---------+
| Gas Small Utility     | 0.08       | 0.002   | 0.18       | 0.004   |
+-----------------------+------------+---------+------------+---------+
| Gas Heavy Duty        | 0.08       | 0.002   | 0.18       | 0.004   |
| Utility               |            |         |            |         |
+-----------------------+------------+---------+------------+---------+
| Diesel Heavy Duty     | 0.08       | 0.002   | 0.18       | 0.004   |
| Utility               |            |         |            |         |
+-----------------------+------------+---------+------------+---------+

> **Table 3.** CORINAIR Engine Output-Based N~2~O and CH~4~ Emission
> Factors
>
> for Non-Road Mobile Sources and Machinery (EEA 1999)
>
> [. .]{.underline}
>
> N~2~O CH~4~
>
> [*Source and Engine Type/Size* (g/kWh) (g/kWh)]{.underline}
>
> *Baseline factors*
>
> Diesel engines 0.35 0.05
>
> 2-stroke gasoline 0-2 kW 0.01 6.60
>
> 2-stroke gasoline 2-5 kW 0.01 3.55
>
> 2-stroke gasoline 5-10 kW 0.01 2.70
>
> 2-stroke gasoline 10-18 kW 0.01 2.26
>
> 2-stroke gasoline 18-37 kW 0.01 2.01
>
> 2-stroke gasoline 37-75 kW 0.01 1.84
>
> 2-stroke gasoline 75-130 kW 0.01 1.76
>
> 2-stroke gasoline 130-300 kW 0.01 1.69
>
> 4-stroke gasoline 0-2 kW 0.03 5.30
>
> 4-stroke gasoline 2-5 kW 0.03 2.25
>
> 4-stroke gasoline 5-10 kW 0.03 1.40
>
> 4-stroke gasoline 10-18 kW 0.03 0.96
>
> 4-stroke gasoline 18-37 kW 0.03 0.71
>
> 4-stroke gasoline 37-75 kW 0.03 0.54
>
> 4-stroke gasoline 75-130 kW 0.03 0.46
>
> 4-stroke gasoline 130-300 kW 0.03 0.39
>
> 4-stroke LPG 0.05 1.0
>
> *Pollutant weighting factors for diesel engines ([multiply baseline
> factors shown above by these values]{.underline})*
>
> Naturally aspirated direct injection 1.0 0.8
>
> Turbo-charged direct injection 1.0 0.8
>
> Intercooled turbo-charged direct injection 1.0 0.8
>
> Intercooled turbo-charged prechamber injection 1.0 0.9
>
> Naturally aspirated prechanger injection 1.0 1.0
>
> Turbo-charged prechamber injection 1.0 0.95
>
> *Degradation factors ([increase emission factors calculated above by
> these values]{.underline})*
>
> Diesel engines 0% per year 1.5% per year
>
> 2-stroke gasoline engines 0% per year 1.4% per year
>
> [4-stroke gasoline and LPG engines 0% per year 1.4% per
> year]{.underline}

**1.2.3 *Australia -- Greenhouse Challenge -- Factor and Methods
Workbook (AGO 2001b)***

Manufacturers participating in the Australian Greenhouse Challenge
estimate emissions using emission factors that include CO~2~, CH~4~, and
N~2~O, and also address full fuel cycle emissions (i.e. they include
upstream emissions from fuel extraction, processing and transport) (AGO
2001b).

**1.2.4** *Finland - Greenhouse gas emissions and removals in Finland --
April 9, 2001*

The Finnish inventory document, "Greenhouse gas emissions and removals
in Finland -- April 9, 2001,"

contains a list of emission factors for "small scale combustion," most
of which are from the CORINAIR Emission Inventory Handbook. Several of
the factors of interest to the forest products industry are listed below
(Technical Research Center of Finland 2001).

**Table 4.** Finnish Emission Factors for Forestry and Industrial
Machinery

(Technical Research Center of Finland 2001)

[.]{.underline}

Source Fuel CH~4~ N~2~O

[(mg/MJ) (mg/MJ)]{.underline}

Forest machinery - diesel light fuel oil 3.9 31.5

Forest machinery -- Otto engine gasoline 138.3 0.3

Construction machinery -- diesel light fuel oil 4.1 30.8

Construction machinery -- Otto engine gasoline 133.3 1.7

Other machinery -- Otto engine gasoline 93.8 1.1

Other machinery -- diesel light fuel oil 4.0 30.9

[Other machinery -- diesel LPG 63.9 3.2 .]{.underline}

**1.2.5 *United Kingdom ***

In the development of the UK national inventory, emission factors for
off-road sources of GHG emissions from fossil fuel combustion are mostly
from the EMEP/CORINAIR 1996 Emission Inventory Handbook (AEA Technology
2001).

**1.2.6 *Canada - FPAC Greenhouse Gas Action Plan Guidelines -- 2001***

FPAC does not include transportation related emissions in its guidance
to mills because Environment Canada has notified FPAC that "companies
should not calculate emissions for transportation fuels as these
emissions are already accounted for in Canada's GHG inventory..." (FPAC
2001). The Canadian government inventory document uses the
IPCC/EMEP/CORINAIR non-road vehicle emission factors from the 1996
Revised IPCC Guidelines, after converting them to a fuel volume basis
(i.e. grams of emission per litre of fuel) (IPCC 1997c).

**1.2.7 *WRI/WBCSD Greenhouse Gas Protocol and supporting documents***

Noting that CH~4~ and N~2~O emissions "comprise a relatively small
proportion of overall transportation emissions," the WRI/WBSCD Protocol
includes only CO~2~ emissions from mobile sources. Companies are given
the option of estimating CH~4~ and N~2~O emissions from mobile sources
(WRI 2001d). The following tables contain the WRI/WBCSD GHG Protocol
default emission factors according to fuel use and distance traveled
(WRI 2001d).

**Table 5. Default Emission factors and heating values for different
transportation fuels (WRI 2001d)**

  ---------------- -------- --------- ---------- -------- ----------- -------- -------- -------- ----------- ----------- ------- ------- --------- ---------- ----------- -- --
  Fuel type                 Based on                      (derived)                              (derived)                                                    (derived)      
                            Lower                                                                                                                                            
                            Heat                                                                                                                                             
                            Value                                                                                                                                            

                            kg CO2 /             GJ /                 GJ/ US            GJ/Imp                           GJ /                      GJ/tonne                  
                            GJ                   litre                gallon            Gal                              litre                                               

  Gasoline /       69.25              0.0344                          0.1302   0.1564                        0.0344                      43.5674                             
  petrol                                                                                                                                                                     

  Kerosene         71.45              0.0357                          0.1351   0.1623                        0.0357                      44.0768                             

  Jet Fuel         70.72                                                                                                                 44.5900                             
                   (EIA)                                                                                                                                                     

  Aviation         69.11              0.0343                          0.1299   0.1561                        0.0343                                                          
  gasoline         (EIA)                                                                                                                                                     

  Diesel           74.01              0.0371                          0.1404   0.1687                        0.0371                      44.1667                             

  Distillate fuel  74.01              0.0371                          0.1404   0.1687                        0.0371                      43.9211                             
  oil No.1                                                                                                                                                                   

  Distillate fuel  74.01              0.0371                          0.1404   0.1687                        0.0371                      43.9211                             
  oil No.2                                                                                                                                                                   

  Residual Fuel    74.01              0.0379                          0.1435   0.1723                        0.0379                                                          
  oil#4                                                                                                                                                                      

  Residual Fuel    77.30              0.0397                          0.1503   0.1805                        0.0397                      39.9535                             
  oil#5                                                                                                                                                                      

  Residual Fuel    77.30              0.0405                          0.1533   0.1841                        0.0405                      40.7586                             
  oil#6                                                                                                                                                                      

  LPG              63.20              0.0249                          0.0942   0.1132                        0.0249                      45.9779                             

  Lubricants       73.28              0.0382                                                                 0.0382                                                          

  Anthracite       98.30              0.02860                                                                27\'177 GJ                                                      
                                      GJ/kg                                                                  / kg                                                            

  Bituminous coal  94.53              0.0302 -                                                               28\'724 -                                                       
                                      0.0326                                                                 30\'999 GJ                                                      
                                      GJ/kg                                                                  / kg                                                            

  Butane                              0.0258                                                                 0.0258                                                          

  Propane          62.99              0.0240                                                                 0.0240                      47.3373                             
                   (EIA)                                                                                                                                                     

  Anthracite       98.30                                                                                                                 23.53 \*                            

  Bituminous coal  94.53                                                                                                                 23.53 \*                            

  Sub-bituminous   96.00                                                                                                                 23.53 \*                            
  coal                                                                                                                                                                       

  Wood, wood waste 100.44                                                                                                                                                    
                   (EIA)                                                                                                                                                     

  Natural gas      56.06              0.039 GJ /                                                             0.039 GJ /                                                      
                                      standard                                                               standard                                                        
                                      cubic                                                                  cubic meter                                                     
                                      meter                                                                                                                                  
  ---------------- -------- --------- ---------- -------- ----------- -------- -------- -------- ----------- ----------- ------- ------- --------- ---------- ----------- -- --

**Table 6. Default Fuel economy factors for different types of mobile
sources and activity data (WRI 2001d)**

  -------------------------- ----------------- ---------- ---------------
  Vehicle Type               Liters/100km      mpg        gram CO~2~ / km

  New small gas/electric     4.2               56         100.1
  hybrid                                                  

  Small gas auto, hghwy      7.3               32         175.1

  Small gas auto, city       9.0               26         215.5

  Medium gas auto, hghwy     7.8               30         186.8

  Medium gas auto, city      10.7              22         254.7

  Large gas automobile, hwy  9.4               25         224.1

  Large gas automobile, city 13.1              18         311.3

  Medium Station wagon, hwy  8.7               27         207.5

  Med Station wagon, city    11.8              20         280.1

  Mini Van, hwy              9.8               24         233.5

  Mini Van, city             13.1              18         311.3

  Large Van, hwy             13.1              18         311.3

  Large Van, city            16.8              14         400.2

  Mid size. Pick-up Trucks,  10.7              22         254.7
  hwy                                                     

  Pick-up Trucks, city       13.8              17         329.6

  Large Pick-up Trucks, hwy  13.1              18         311.3

  Large Pick-up Trucks, city 15.7              15         373.5

  LPG automobile             11.2              21         266

  Diesel automobile          9.8               24         233

  Gasoline light truck       16.8              14         400

  Gasoline heavy truck       39.2              6          924

  Diesel light truck         15.7              15         374

  Diesel heavy truck         33.6              7          870

  Light motorcycle           3.9               60         93

  Diesel bus                 35.1              6.7        1035
  -------------------------- ----------------- ---------- ---------------

**ANNEX G**

**GREENHOUSE GASES FROM WASTE MANAGEMENT AT PULP AND PAPER MILLS --
RECOMMENDED APPROACH AND REVIEW OF EXISTING METHODS**

**1.0 RECOMMENDED APPROACH FOR ESTIMATING CH~4~ EMISSIONS FROM LANDFILLS
-- Note: Much of Sections 1.0 through 1.2.1 is identical to Section 14
in the Calculation Tools Report**

These calculation tools have been developed assuming that many companies
will include mill-owned landfills within the inventory boundaries. These
tools can also be used in cases where a mill's process waste is being
disposed in a municipal solid waste landfill and the company is
interested in estimating the mill's contribution to the municipal
landfill emissions. The reporting format, however, has been prepared
assuming that only the emissions from company-owned landfills will be
reported.

As is the case with most widely accepted protocols, only CH~4~ emissions
are addressed in these tools because the CO~2~ from landfills is
composed of biomass carbon (not counted as a greenhouse gas) and the
N~2~O emissions are assumed to be negligible.

In Table 1 of the main body of this report, an emission factor for
landfilled waste is presented. This factor is based on a number of
conservative assumptions and, in most cases, is expected to be higher
than the actual emissions attributable to landfilled mill waste. The
emission factor can be useful, however, in deciding whether landfill
emissions are material to the results of the inventory. For preparing an
estimate to use in the inventory results, however, these calculation
tools recommend the methods, described below.

**1.1 Using Data from Landfill Gas Collection Systems**

In some cases, company landfills are capped with low permeability cover
material and the landfill gas is collected. In many of these situations,
the amounts of methane collected and destroyed can be estimated from
site-specific data. IPCC recommends that this information be used by
subtracting the amounts of methane destroyed from the amounts of methane
that the company estimates are generated by the landfill, using methods
described below. The problem with this approach is that, because of the
large uncertainties in estimating methane generation, the amounts burned
(which were measured) could easily be greater than the amounts generated
(which were estimated), resulting in a negative release. It is equally
possible that the comparison of estimated generation rates to measured
collection rates could suggest impossibly low collection efficiencies,
due only to the uncertainties in estimating methane generation.

An alternative approach is available to companies that measure the
amounts of methane captured in the collection system. The alternative
approach is to estimate the collection efficiency of the collection
system and then back-calculate the amounts of methane generated. For
instance, if a mill with a capped landfill has determined that its
collection system collects 90 tons of methane per year and the mill
estimates that the collection efficiency is 90%, it means that 100 tons
of methane were generated.

The problem with this approach is that the effectiveness of landfill gas
collection systems is variable and uncertain. Reported collection
efficiencies range from 60 to 85% (USEPA 1998). This variability and
uncertainty has caused IPPC to take the position that "the use of
undocumented estimates of landfill gas recovery potential is not
appropriate, as such estimates tend to overestimate the amount of
recovery" (IPCC 2000). Nonetheless, this approach is built around a
measured value -- the amount of gas collected. For this reason, it is
reasonable to expect that in some cases it may yield more accurate
estimates than IPCC's default methodology. This is especially true for
mill landfills because of the limited data for deriving the parameter
values needed to use IPCC's default methodology on pulp and paper mill
wastes.

Therefore, in these calculation tools, it is recommended that where mill
landfills are covered with low permeability caps and equipped with
landfill gas collection systems constructed and operated to normal
standards, the methane generation rates should be back calculated from
measurements of the amounts of methane collected and estimates of
collection efficiency. A default collection efficiency of 75% has been
used by some authorities and is recommended here, unless site-specific
collection efficiency data are available (USEPA 1998).

These calculation tools also assume that all of the methane that is
captured and burned is converted to biomass CO~2~ and therefore does not
have to be included in the inventory.

Using these default values and assumptions, estimates of methane
generation can then be developed by using the following equation.

*CH~4~ (m^3^/y) released to the atmosphere = \[(REC / FRCOLL) \* (1 --
FRCOLL) \* FRMETH \* ( 1 -- OX )\] + \[ REC \* FRMETH \* ( 1 --
FRBURN)\] (Eq.1)*

> *where:*
>
> *REC = amount of landfill gas collected, determined on a site specific
> basis, m^3^/y*
>
> *FRCOLL = fraction of generated landfill gas that is collected,
> default is 0.75*
>
> *FRMETH = fraction methane in landfill gas, default is 0.5*
>
> *OX = fraction of methane oxidized in the surface layer of the
> landfill, default is 0.1*
>
> *FRBURN = fraction of collected methane that is burned, site specific
> determination*

**1.2 Estimating Landfill Methane Emissions at Mill Landfills without
Gas Collection Data**

**1.2.1 *The Simplified First Order Decay Approach***

Where the approach described above cannot be used, it is recommended
that companies employ the first order decay model approach for
estimating landfill gas emissions using parameter values derived for
pulp and paper mill landfills. This approach is the default method
recommended by IPCC and is used by a number of national authorities
(IPCC 2000). It can be used to estimate CH~4~ emissions from active and
inactive landfills and involves the following analysis.

In cases where the annual deposits are constant (or assumed to be)
IPCC's default method reduces to two equations. This approach should be
adequate unless the amounts or types of waste being landfilled have
changed significantly from year to year (e.g. a new deinking mill is
built on-site), or the landfill design or operation have been changed in
a way that would significantly impact methane generation or release
(e.g. a gas collection system is installed). The simplified approach is
as follows.

*CH~4~ (m^3^/y)generated from all waste in the landfill = R L~0~
(e^-kC^ - e^-kT^) (Eq.2)*

*where:*

> *R = average amount of waste sent to landfill per year, Mg/y*
>
> *L~0~ = ultimate methane generation potential, m^3^/Mg waste*
>
> *k = methane generation rate constant, 1/y*
>
> *C = time since landfill stopped receiving waste, y*
>
> *T = years since landfill opened, y*
>
> *(Note: R and L~0~ can be in units of wet weight, dry weight,
> degradable organic carbon, or other units but [the units for R and
> L~0~ must be the same]{.underline}.)*

Not all methane that is generated is subsequently released to the
atmosphere. To estimate atmospheric releases, use the result from
equation 2 in equation 3 below. For landfills with modern gas collection
and combustion systems but no measurements of quantities of gas
collected, the amount of methane recovered can be assumed to be 75% of
that generated (USEPA 1998).

*CH~4~ (m^3^/y) released =*

*\[(CH~4~ generated--CH~4~ recovered)\*(1--OX)\]+\[CH~4~
recovered\*(1-FRBURN)\] (Eq.3)*

*where:*

> *CH~4~ generated = from Equation 2*
>
> *CH~4~ recovered = amount of methane collected, site specific
> determination*
>
> *OX = fraction oxidized in the surface layer of the landfill before
> escaping, usually assumed to be 0.1*
>
> *FRBURN = fraction of collected methane that is burned, site specific
> determination*

If the amounts being landfilled have changed significantly or if the
landfill design has been altered so that some of the parameter values
would have changed substantially, a more involved approach may be
needed. To deal with these more complicated situations, many protocols
recommend modeling the gas generated annually from each year's deposits
and them summing the amounts that are predicted to occur in the current
year. This more detailed analysis is described below.

A number of sources for the parameter values L~0~ and k needed in these
equations are shown below. Unfortunately, the values vary considerably
from one protocol to the next and the values are based on very few data.

**1.2.2 *Detailed First Order Decay Approach***

To allow year-to-year variations in the amounts of waste sent to
landfill, IPCC suggests a variation of this approach shown below. Using
this variation, starting in year one, you calculate how much methane
will be generated in each subsequent year by waste deposited in that
year using the following equations.

> *CH~4~ generated in a given year by waste*
>
> *deposited in an earlier year (m^3^/y) = k R~y~ L~0~ (e^-k\[T-Y\]^)
> (Eq.4)*
>
> *Where*
>
> *k = methane generation rate constant, 1/yr*
>
> *R~Y~,= the amount of waste sent to landfill in year Y, Mg/yr*
>
> *L~0~,= ultimate methane generation potential, m^3^/Mg waste*
>
> *T = year for which emissions are being estimated given in terms of
> years since the landfill opened*
>
> *Y = year after landfill opened that waste was disposed*
>
> *So (T-Y) is equal to the number of years the waste has been in place
> prior to the year for which emissions are being estimated.*

*CH~4~ (m^3^/y) released =*

*\[(CH~4~ generated--CH~4~ recovered)\*(1--OX)\]+\[CH~4~
recovered\*(1-FRBURN)\] (Eq.5)*

*where:*

> *CH~4~ generated = from Equation 5*
>
> *CH~4~ recovered = amount of methane collected, site specific
> determination*
>
> *OX = fraction oxidized in the surface layer of the landfill before
> escaping, usually assumed to be 0.1*
>
> *FRBURN = fraction of collected methane that is burned, site specific
> determination*

To perform the calculations you need to estimate how much waste was
deposited every year since the landfill was opened. IPCC indicates that
for very old landfills, it is possible to limit the retrospective period
to one starting at least three waste degradation half-lives before the
current year. Given the slow degradation observed in many mill sludges,
25 years is probably the minimum that would satisfy this criterion. For
each year's deposit, you then estimate for that year and each following
year the amount of methane released. In subsequent years, the amount of
methane released is the sum of the amounts estimated from each prior
year's deposits that were projected to occur in that year.

The calculations work like this. In year 1 you deposit amount A and
estimate that in years 1, 2, 3, ... it will release X~1~, X~2~, X~3~,
... tons of methane, respectively. The reported emissions for year one
are X~1~ tons of methane. In year 2 you deposit amount B and estimate
that in years 2, 3, 4, ... it will release Y~2~, Y~3~, Y~4~, ...tons of
methane, respectively. The emissions reported for year 2 are X~2~ plus
Y~2~ tons methane. In year 3, you deposit amount C and estimate that in
years 3, 4, 5, ... it will release Z~3~, Z~4~, Z~5~, ... tons of
methane, respectively. The reported emissions for year 3 are X~3~ plus
Y~3~ plus Z~3~ tons of methane. This process repeats itself every year.

The values for k and L~0~ are the same as those used in the simplified
first order approach.

**1.2.3 *First order methane generation rate constant, k***

Even for municipal waste landfills, there is large uncertainty about the
proper first order rate constant. The correct value for pulp and paper
mill landfills is even more uncertain. The guidance offered by the
sources reviewed in this study is summarized as follows.

> IPCC -- k varies from 0.005 to 0.4 per year, with a default of 0.05/yr
> for MSW (IPCC 1997c)

UK -- k varies from 0.05/yr for slowly degrading waste to 0.185/yr for
rapidly degrading waste (AEA Technology 2001)

> Sweden -- k equals 0.092/yr for all landfills (Swedish Environmental
> Protection Agency 2001)

Canada -- k for wood waste landfills equals 0.01/yr, varies from
0.003/yr to 0.028/yr for MSW landfills (Environment Canada 1999)

EPA -- k equals 0.04/yr for areas receiving at least 25 inches (63.5 cm)
of precipitation and 0.02/yr for drier areas (for MSW landfills) (USEPA
1998)

**1.2.4 *Ultimate methane generation potential, L~0~***

Again, there is a great deal of variability in the values being used for
L~0~. The following parameter values are for MSW unless otherwise
indicated. It is also important to note that L~0~ can be expressed as
wet weight, dry weight, and a number of other ways. Any form is
acceptable, but the units of L~0~ and R (the amount of waste disposed)
[must]{.underline} be the same. Values given for municipal solid waste
are often for wet waste as disposed.

IPCC -- The sources cited by IPCC indicate that L~0~ can vary from less
than 100 to over 200 m^3^/Mg. The following equation is provided for
calculating a site-specific L~0~ (IPCC 1997c).

> L~0~ = (DOC, fraction degradable organic carbon in waste) x
>
> (DOC~f~ , fraction of DOC that degrades into landfill gas) x
>
> (16/12, to convert carbon to methane) x
>
> (F, fraction CH~4~ in gas from a managed landfill, default
>
> value is 0.5) x (MCF, amount of methane in landfill gas
>
> relative to a managed landfill)
>
> For MSW landfill default values, IPCC recommends the following (IPCC
> 1997c, 2000)

DOC -- the default values for different countries range from 0.08 to
0.21 but site specific determinations are recommended

DOC~f~ -- the default range, if the DOC includes lignin, is 0.5 to 0.6

F -- default is 0.5

MCF - 1.0 for modern managed landfills, 0.4 for shallow unmanaged
landfills (less than 5 meters deep), and 0.8 for deeper unmanaged
landfills is 0.8.

UK -- The equation above is used to calculate L~0~. The DOC for
different types of waste was determined form a national study. DOC~f~
was assumed to be 0.6. F was usually 0.5 but 0.3 was used for old
shallow sites. MCF was assumed to be 1.0 (AEA Technology 2001).

Sweden -- Sweden uses an L~0~ of 45 kg CH~4~/ton of waste specifically
for pulp and paper mill sludge landfills. This is equivalent to 63
m^3^/Mg (Swedish Environmental Protection Agency 2001).

Finland -- Although Finland does not use the first order model approach
for landfill methane, the approach it uses still requires it to estimate
L~0~. Finland uses the IPCC equation shown above for L~0~. It uses the
following values for the variables in the equation (Technical Research
Center of Finland 2001).

> DOC = 0.4 for paper and cardboard, wet weight basis

= 0.3 for wood and bark, wet weight basis

= 0.1 for deinking waste, wet waste basis (definition is uncertain since
deinking sludge is listed separately)

= 0.45 forest industry sludge-unspecified, dry weight basis (assumed 30%
solids)

= 0.3 deinking sludge, dry weight basis (assumed 30% solids)

= 0.3 forest industry fiber sludge, dry weight basis (assumed 30%
solids)

> DOC~f~ = Finland uses 0.5 to reflect the low temperature and
> less-than-optimal conditions for decomposition in Finnish landfills
>
> MCF = 0.7 (Finland assumes that one-half of waste goes to small
> landfills with MCF=0.4 and with the rest going to large landfills with
> MCF=1)
>
> F = 0.5

Putting these together and using a range in DOC of 0.3 to 0.45 for mill
wastes on a dry weight basis and assuming an MCF of 1, the calculated
range for L~0~ is 0.1 to 0.15 kg CH~4~/kg dry waste or 140 to 210
m^3^/Mg .

Canada -- To calculate the methane potential for wood waste landfills,
Canada uses an L~0~ of 118 kg CH~4~/ton wood waste which converts to 165
m^3^/Mg. The value for MSW landfills is 117 kg CH~4~/ton (Environment
Canada 1999).

US EPA -- EPA's compilation of emission factors (AP-42) indicates that a
value of 100 m^3^/Mg is recommended as the default factor for most MSW
landfills (USEPA 1998).

**1.2.5 *Recommended Default Values for k and L~0~***

For situations where pulp and paper mill wastewater treatment sludge is
a major constituent of the waste, reasonable values for the rate
constant, k, fall in the range of 0.01/yr to 0.1/yr while those for L~0~
fall between 50 m^3^/Mg and 200 m^3^/Mg. Research is currently underway
in the US and Europe that should narrow these ranges. Initial
indications are that the amounts of gas generated in mill landfills are
less than would be predicted using parameter values developed for
municipal solid waste (NCASI 1999). With this knowledge, it is
recommended that until the current research is completed, and unless
companies have country-specific or site-specific factors that are more
appropriate for their mill wastes, companies use the parameters values
shown in Table 1.

**Table 1.** Recommended Default Values for k and L~0~ for Estimating
Mill Landfill Methane Emissions

  ---------------------- ------------------------------------------------
  Parameter              Default Value

  k                      0.03 y^-1^

  L~0~                   100 m^3^/Mg dry weight of waste
  ---------------------- ------------------------------------------------

**2.0 RECOMMENDED APPROACH FOR ESTIMATING CH~4~ EMISSIONS FROM THE
ANAEROBIC TREATMENT OF WASTEWATER OR SLUDGE -- Note: Most of Sections
2.0 through 2.2 is identical to Section 15 in the Calculation Tools
Report.**

Most existing GHG protocols address GHG emissions only from anaerobic
treatment and digestion processes. Therefore, these calculation tools
have been developed assuming that emissions from other types of
wastewater and sludge treatment processes are negligible. Although
aerobic and facultative treatment systems may have zones with depleted
dissolved oxygen, methane generation rates in aerated stabilization
basins, activated sludge systems, and their associated retention ponds
would be expected to be much less than in anaerobic systems. In any
event, due to lack of data, it is not possible to reasonably estimate
emissions from aerobic and facultative treatment operations.

Even for anaerobic systems, only CH~4~ emissions need to be estimated
because (a) the CO~2~ emitted from wastewater and sludge treatment
operations contains biomass carbon which is not included in most GHG
protocols and (b) other protocols assume that N~2~O emissions, if any,
occur after the wastewater is discharged.

**2.1 Anaerobic Treatment Operations where Off-Gases are Captured**

In many cases, anaerobic treatment systems are covered and the gases are
collected and burned. One of the purposes of these collection systems is
the prevention of odors, and to accomplish this objective, the systems
must be highly efficient. For purposes of a GHG inventory it is
reasonable to assume, therefore, that where methane emissions from
anaerobic treatment operations are captured and burned, the collection
and destruction is complete and no methane is emitted. If circumstances
at a mill suggest that non-trivial amounts of methane are escaping
collection, the mill may need to undertake efforts to account for these
releases, but such circumstances are expected to be unusual at mills
that collect and burn these gases.

Of course, if the gases are collected but released to the atmosphere
rather than being burned, they should be included in the inventory.

**2.2 Anaerobic Treatment Operations where Off-Gases are Released to the
Atmosphere**

Where off-gases from anaerobic treatment operations are not collected
and burned, it is necessary to estimate the releases of methane to the
atmosphere. In some cases, for instance where the gases are released
through a vent in a covered vessel, the releases can be measured
directly. In most other cases, they must be estimated.

These calculation tools suggest the use of the IPCC default methodology
as described in the May 2000 Good Practices document and shown in the
equation below (IPCC 2000). Although the IPCC document allows the
following equation to be applied to systems that are not completely
anaerobic (by multiplying the result of the following equation by an
arbitrary adjustment factor of less than one) there are no data
currently available to support the selection of the adjustment factor.
It is recommended, therefore, that methane emissions only be estimated
from anaerobic treatment or sludge digestion systems until such time as
factors for other types of systems are available.

*Anaerobic Treatment Plant Methane Emissions (kg/y) = ( OC x EF ) -- B
(Eq.6)*

> *where:*
>
> *OC = BOD or COD of the feed to the anaerobic system, kg/year*
>
> *EF = emission factor, default values = 0.25 kg CH~4~/kg COD in the
> feed or 0.6 kg CH~4~/kg BOD in the feed (or another BOD-based factor
> developed by multiplying the COD-based factor of 0.25 kg CH~4~/kg COD
> by the site-specific COD/BOD ratio)*
>
> *B = methane captured and burned, kg CH~4~/year, determined on a site
> specific basis*

If the solids are handled separately, emissions from sludge digestion
would be calculated using equation 7 below. In cases where sludge is
burned, it is included in the calculations for GHG emissions from
biomass burning, discussed elsewhere.

*Anaerobic Sludge Digestion Plant Methane Emissions (kg/y) = (OCs x
EFs) - B (Eq.7)*

> *where:*
>
> *OCs = organic content of the sludge*

*EFs = emission factor, in units consistent with OCs - IPCC's default
value is 0.25 kg CH~4~/kg COD in the sludge feed*

*B = methane captured and burned, kg CH~4~/yr, determined on a
site-specific basis.*

Under most protocols, emissions of N~2~O from wastewater are normally
assumed to take place after wastewater is discharged into receiving
waters. These emissions, therefore, are not addressed in this guidance.

**3.0 OVERVIEW OF EXISTING APPROACHES**

**3.1 IPCC -- Revised 1996 IPCC Guidelines for National Greenhouse Gas
Inventories (IPCC 1997c) and Good Practice Guidance and Uncertainty
Management in National Greenhouse Gas Inventories (IPCC 2000)**

Note: In the following discussion, some of the symbols used are
different than those used in the IPCC documents. This has been done in
an attempt to eliminate potential confusion among variables having
similar symbols in the IPCC documents.

**3.1.1 *Landfills -- The All-in-One-Year Approach***

The IPCC default methodology for estimating methane emissions from
landfills is limited to municipal solid waste landfills. Chapter 6 of
the 1996 IPCC Guidelines Reference Manual (IPCC 1997c) and Chapter 5 of
the May 2000 Good Practices document (IPCC 2000) outline two general
approaches for estimating landfill emissions. The first approach assumes
that all organic matter degrades in the year it is placed in the
landfill while the second approach uses a first order model to estimate
the amounts released over time. The Good Practices document indicates
that the first order decay approach should be used where possible (IPCC
2000).

The all-in-one-year approach starts with an estimate of the "degradable
organic carbon" (DOC) content of the waste going to landfill. IPCC
provides the following default values for certain large volume
materials.

+---+------------------------------+------------------------------+---+
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| ) |                              |                              |   |
+---+------------------------------+------------------------------+---+
|   | Waste Stream                 | Percent Degradable Organic   |   |
|   |                              | Carbon,                      |   |
|   |                              |                              |   |
|   |                              | \% by weight                 |   |
+---+------------------------------+------------------------------+---+
|   | Paper and textiles           | 40                           |   |
+---+------------------------------+------------------------------+---+
|   | Garden and park wastes and   | 17                           |   |
|   | other non-food organic       |                              |   |
|   | putrescibles                 |                              |   |
+---+------------------------------+------------------------------+---+
|   | Food waste                   | 15                           |   |
+---+------------------------------+------------------------------+---+
|   | Wood and straw waste         | 30                           |   |
|   | (excluding lignin)           |                              |   |
+---+------------------------------+------------------------------+---+

Of the amount of carbon that is degradable organic carbon, only a
fraction is converted into landfill gas. This fraction is given the
symbol DOC~f~. IPCC's 1996 Guidance relies on a simple model to generate
a default value of 0.77 for DOC~f~ but IPCC's May 2000 "Good Practice
Guidance and Uncertainty Management" document indicates that this
appears to be too high unless the lignin carbon is excluded from the DOC
value. The May 2000 document goes on to say that a "good practice"
default value of 0.5 to 0.6 should be used for DOC~f~ in cases where the
lignin is included in the DOC unless better site-specific data are
available (IPCC 2000).

IPCC then applies a factor, the methane correction factor or MCF, which
is intended to account for the fact that landfill design and operation
can influence the tendency of degradable carbon to decompose into carbon
dioxide rather than methane. The MCF is simply a measure of the
[relative]{.underline} methane generation potential of unmanaged
landfills compared to managed landfills. A landfill is a "managed
landfill" if it involves controlled placement of waste, a degree of
control over access and at least one of the following - cover material,
mechanical compacting, or leveling of waste. Managed landfills are used
as the baseline condition so the MCF is 1.0 for such landfills. The MCF
for shallow unmanaged landfills (less than 5 meters deep) is 0.4 while
the factor for deeper unmanaged landfills is 0.8. At a managed landfill,
the default assumption is that methane comprises 50% of the landfill
gas. The MCFs modify this assumption for unmanaged landfills; i.e.,
methane comprises 40% of the gas from deep unmanaged landfills (0.8 x
50%) and 20% of the gas from shallow unmanaged landfills (0.4 x 50%).

At many landfills, gas is trapped and burned, converting the carbon to
biomass-CO~2~. Methane generated within a landfill may also be converted
to biomass-CO~2~ as it migrates through the surface of the landfill.
Because the CO~2~ formed from landfill methane is biomass carbon, it is
not included in IPCC emission inventories. In IPCC's words,
"\[d\]ecomposition of organic material derived from biomass sources
(e.g., crops, forests) which are regrown on an annual basis is the
primary source of CO~2~ released from waste. Hence, these CO~2~
emissions are not treated as net emissions from waste in the IPCC
Methodology. If biomass raw materials are not being sustainably
produced, the net CO~2~ release should be calculated and reported under
the Agriculture and Land-Use Change and Forestry Chapters." (IPCC 1997c)

Overall, therefore, the IPCC all-in-one year approach involves the
following calculations-

*Methane generated =*

> *(amount of waste sent to landfill) x DOC x DOC~f~ x 16/12 x 0.5 x MCF
> (Eq.8)*
>
> *Where*
>
> *DOC = fraction degradable organic carbon in waste (based on the same
> units as used to measure the amount of waste sent to landfill)*
>
> *DOC~f~ = fraction of DOC that degrades into landfill gas*
>
> *16/12 = conversion factor from carbon to methane*
>
> *0.5 = fraction methane in gas from a managed landfill, default value*
>
> *MCF = amount of methane in landfill gas relative to a managed
> landfill (managed landfill MCF = 1)*
>
> *Methane released = ( Methane generated -- REC ) x ( 1 -- OX ) (Eq.9)*
>
> *Where: REC = amount of methane converted to CO~2~ by burning*
>
> *OX = fraction of methane converted to CO~2~ by oxidation in the
> landfill cover (default value is zero but IPCC's May 2000 Good
> Practices document indicates that a value of 0.1 can be used for well
> managed landfills in industrialized countries)*

**3.1.2 *Landfills -- The First Order Decay Approach***

IPCC suggests two approaches for modeling methane releases from
landfills over time. The first uses the average waste acceptance rate
over the life of the landfill (see Section 1.2.1 of this annex for a
description) while the second considers each year's waste separately
(see section 1.2.2 of this annex for a description) (IPCC 1997c).

**3.1.3 *Wastewater treatment and anaerobic sludge digestion***

In aerobic treatment plants, most of the organic matter in mill
wastewaters is either converted to biological sludge or carbon dioxide.
Because the carbon originated in biomass, the CO~2~ emitted from
wastewater treatment is not included in GHG inventories. Methane and
nitrous oxide, however, can also be released during wastewater
treatment. Methane, in particular, is an important emission from
anaerobic wastewater treatment and sludge digestion processes. Methane
and nitrous oxide are usually included in GHG inventories.

The Waste section of the 1996 Revised Guidelines contains a method for
estimating N~2~O emissions from "human sewage" (IPCC 1997c, page 6.28).
The discussion in the Waste section directs the reader to the
Agriculture section of the Manual for more information. In that section
of the manual, IPCC indicates that three studies have examined nitrous
oxide emissions from operating wastewater treatment facilities (IPCC
1997c, page 4.110). All of the studies reported low N~2~O emissions. For
this reason, in IPCC's methodology, "N~2~O associated with sewage
treatment and land disposal is assumed to be negligible" and it is
further assumed that "all sewage nitrogen enters rivers and/or
estuaries" where a portion of it is converted into N~2~O (IPCC 1997c).
In summary, IPCC's guidance contains methods for estimating the N~2~O
released from human sewage once it is discharged, but assumes that N~2~O
emissions from the treatment plants are negligible. There is no
discussion of N~2~O emissions from pulp and paper or other industrial
wastewater treatment plants.

Methane from wastewater treatment, however, receives much greater
attention in IPCC's guidance documents. A diagram in the IPCC Good
Practice document shows which types of treatment processes have "the
potential for CH~4~ emissions" (IPCC 2000, page 5.17). The figure
indicates that all aerobic treatment processes are outside of the scope
of IPCC's guidelines due to the low potential for methane generation.
The guidelines focus on anaerobic wastewater treatment and anaerobic
sludge digestion.

The Reference Manual of IPPC's 1996 Revised Guidelines contains the
following discussion of pulp and paper industry waste treatment
operations. (IPCC 1997c, page 6.16)

> "Assessment of CH~4~ production potential from industrial wastewater
> streams is based on the concentration of degradable organic matter in
> the wastewater, the volume of wastewater, and the *propensity of the
> industry to treat their wastewater in anaerobic lagoons.* " \[emphasis
> added\]

Using these criteria, IPCC cites work by Doorn and Eklund suggesting
that the paper and pulp manufacturers are among the most likely to
generate methane in wastewater treatment (IPCC 1997c).

> "Both the paper and pulp industry and the meat and poultry processing
> industries produce large volumes of wastewater that contain high
> levels of degradable organics. Additionally, both industries utilise
> large facilities that often have their own wastewater handling
> systems. The meat and poultry processing facilities commonly employ
> anaerobic lagoons to treat their wastewater, while the paper and pulp
> industry is known to use lagoons."

IPCC's approach for estimating methane from wastewater treatment or
sludge digestion is similar to the all-in-one-year method used for
estimating methane emissions from landfills. Emissions are calculated
using the following equation:

> *Methane emissions = (TOW or TOS) x B~0~ x MCF (eq.10)*
>
> *Where:*
>
> *TOW or TOS = measure of organic content of anaerobically treated
> wastewater or sludge*

*B~0~ = CH~4~ per unit of organic matter, in units consistent with TOW
or TOS*

*MCF = fraction of methane not recovered or flared, varies from 0 to 1
depending on the treatment unit*

First the amount of degradable substrate being fed to the treatment unit
is determined. The total organic (chemical oxygen demand, COD) in
wastewater is given the symbol TOW while the total organic in sludge is
given the symbol TOS. The IPCC reference manual contains some limited
data that can be used to estimate pulp and paper mill wastewater COD,
but the data are not included in this report because the data available
to individual companies are expected to be of far greater quality (IPCC
1997c).

After dividing the untreated wastewater COD into TOW and TOS, the two
streams are kept separate in subsequent calculations. Landfill
calculations for sludge are shown above, while emissions from sludge
digestion would be calculated using equation 10 above. In cases where
sludge is burned, it is included in the calculations for GHG emissions
from biomass burning, discussed elsewhere.

For industrial wastewaters, the maximum methane producing capacity is
given the symbol B~0~ and is expressed in kg CH~4~/kg COD. IPCC's 1996
Revised Guidelines give a default value for B~0~ of 0.25 kg CH~4~/kg COD
for wastewater and sludge. A footnote in the IPCC guidelines explains
that since the degradable organic matter in COD is the same material
that is measured as degradable BOD, the factor B~0~ will be 0.25 kg
CH~4~/kg COD or BOD. This is approximately true if the factors are based
on the kg of BOD or COD *removed*, but the Guidelines do not specify
this, saying only that TOW and TOS are the total organic contents in
industrial wastewaters and sludges, respectively (IPCC 1997c).

The IPCC Good Practice document changes the 1996 Guidelines with the
following explanation. (IPCC 2000, page 5.17)

> "Note that degradable carbon in organic waste can be measure in terms
> of either BOD or COD. For typical domestic raw sewage, COD (mg/l) is 2
> to 2.5 times higher than BOD (mg/l). Therefore, it is important to use
> emission factors that are consistent with the measure of degradable
> carbon being used. The IPCC Guidelines provide only one default value
> of B~0~ that has to be applied to both COD and BOD. This is not
> consistent with the observed differences between BOD and COD levels in
> raw sewage. Given the differences in the amount of BOD and COD in
> wastewater this can result in estimates of different emissions levels
> from the same amount of wastewater depending on which measure is used.
> To ensure that the resulting emission estimate from a given amount of
> wastewater is the same regardless of the measure of organic carbon
> used, the COD-based value of B~0~ should be converted into a BOD-based
> value via up-scaling with a default factor of 2.5. Thus, it is *good
> practice* to use a default value of 0.25 kg CH~4~/kg COD or a default
> value of 0.6 kg CH~4~/kg BOD."

The important point is that the basis for the factors must match the
measure of organic content of the waste. In particular, one needs to
know whether the factors are for BOD or COD and whether they are based
on the organic content of the untreated wastewater or the organic
content removed during treatment. This can be especially important for
many pulp and paper mill wastewaters where the COD to BOD ratio can be
very high.

A methane conversion factor (MCF) is again used to represent the methane
generation potential relative to a reference system. In this case, there
are two reference systems. For completely aerobic systems, the MCF is
0.0 while the MCF for completely anaerobic systems is 1.0. Although the
Reference Manual shows default MCFs for various countries, IPCC suggests
that experts be consulted in determining appropriate values for MCF
(IPCC 1997c). In this review, no published values of MCF for aerobic or
facultative treatment systems were found.

**3.2 Australia -- Greenhouse Challenge Factor and Methods Workbook (AGO
2001b)**

**3.2.1 *Landfills***

The Greenhouse Challenge workbook uses the IPCC all-in-one-year approach
for estimating emissions from municipal solid waste landfills .

**3.2.2 *Industrial Wastewater Treatment***

Total emissions from industrial wastewater are the sum of emissions from
wastewater treatment and sludge treatment and are calculated from the
following equation, which is essentially the same approach as suggested
by IPCC for anaerobic wastewater and sludge treatment operations (AGO
2001b). Although the AGO Greenhouse Challenge workbook does not
specifically indicate that the equation is to be used only for anaerobic
treatment operations, it is clearly not appropriate for aerobic or
facultative treatment operations.

*GHG emissions (t CO~2~-equiv.) =*

*\[\[((W x O x DOCw x (1-Fsl) x EFw)+(W x O x DOCsl x Fsl x EFsl))-R\] x
21\]/1000*

*= \[W x O x \[((DOCw x (1-Fsl) x EFw) +(DOCsl x Fsl x EFsl))-R\] x
21\]/1000 (Eq.11)*

*Where: Wastewater (W) = wastewater in m^3^ per ton of product*

*Output (O) = company output per annum in ton*

*DOCw = quantity in kilograms of COD/m^3^ wastewater*

*Fsl = fraction of organic degradable organic component removed as
sludge, default = 0.54*

*DOCsl = quantity in kilograms of COD/m^3^ sludge*

*EFw = methane emission factor for industrial wastewater, default = 0.25
kg CH~4~/kg COD*

*EFsl = methane emission factor for industrial sludge, default = 0.25kg
CH~4~/Kg COD*

*R = recovered CH~4~ in the inventory year and measured in ton*

*21 = the global warming potential (GWP) of CH~4~*

**3.3 Canada -- FPAC's 2001 Greenhouse Gas Action Plan Guidelines (FPAC
2001) and Canada's Greenhouse Gas Inventory, 1997 Emissions and Removals
with Trends (Environment Canada 1999)**

The FPAC "2001 Greenhouse Gas Action Plan Guidelines" do not
specifically include emissions from waste management activities.

These emissions are included, however, in "Canada's Greenhouse Gas
Inventory, 1997 Emissions and Removals with Trends" (Environment Canada
1999).

Canada does not count CO~2~ produced by the decomposition of biomass
carbon. Estimates are made for CH~4~ and N~2~O emissions, however
(Environment Canada 1999).

**3.3.1 *Landfills***

Because the character of Canada's landfills has been changing over time,
Canada uses the Scholl Canyon model (first order decay model) for
estimating methane emissions from landfills. This allows varying amounts
of waste to be deposited every year and also allows the decay rate to
vary according to management practices and other factors. This is one of
the options described in the IPCC 1996 Revised Guidelines and the May
2000 IPCC Good Practices document. The following description highlights
only those aspects of the Canadian approach that either involve
Canada-specific parameter values or represent departures from the IPCC
approach (Environment Canada 1999).

Because of the large size of the forest products industry in Canada, the
government developed separate estimates of methane emissions from wood
waste landfills. After evaluating the recommendations developed by
Canadian experts for "k" values to model municipal solid waste (MSW)
landfills, the government decided to use the lowest "k" value for MSW in
the major forest industry provinces to estimate emissions from wood
waste landfills. This "k" was 0.01/yr. The Canadian government
considered the degradable carbon content of wood waste and assumed that
wood waste landfill gas would consist of 50% methane to calculate a
methane generation potential, L~0~, for wood waste of 118 kg CH~4~/tonne
of wood waste (Environment Canada 1999).

**3.3.2 *Wastewater treatment and sludge digestion***

Canada only estimated GHG emissions from municipal wastewater treatment
due to lack of data on treatment of industrial wastewater (Environment
Canada 1999).

Methane emissions from aerobic systems were assumed to be negligible, an
assumption consistent with IPCC's guidance. Emissions from anaerobic
systems were estimated using an approach developed by Ortech
International for Environment Canada in 1994. Using this approach, it
was estimated that 4.015 kg CH~4~/person/year could potentially be
emitted from wastewater treated anaerobically (Environment Canada 1999).
This factor was multiplied by the number of persons in each province and
the fraction of the wastewater treated anaerobically in each province to
estimate methane emissions from the anaerobic treatment of municipal
wastewater.

Canada used the IPCC default methodology for estimating N~2~O emissions
from human sewage. The IPCC methodology assumes that (a) negligible
amounts of N~2~O are released during treatment, and (b) all of the
nitrogen in untreated human sewage is discharged to rivers or estuaries,
where a portion of the nitrogen is converted to N~2~O (Environment
Canada 1999).

**3.4 Finland - Greenhouse gas emissions and removals in Finland
(Technical Research Center of Finland 2001)**

**3.4.1 *Landfills***

The Finnish government's estimates are based on IPCC's all-in-one-year
default method (IPCC 1997c). The parameter values have been selected to
represent conditions in Finland (Technical Research Center of Finland
2001). The parameter values needed to estimate emissions from pulp and
paper mill landfills are shown below. See the description of the IPCC
all-in-one-year approach for more information on the variables and
calculations.

*Methane released per year =*

*(\[waste disposed per year x DOC x DOC~f~ x MCF x F x 16/12\] -- R) -
(1-OX) (Eq.12)*

> *DOC = weight fraction Degradable Organic Carbon in waste (Varies by
> waste type as shown below. Although not specified, the values for DOC
> strongly suggest that lignin is included.)*
>
> *= 0.4 for paper and cardboard, wet weight basis*
>
> *= 0.3 for wood and bark, wet weight basis*
>
> *= 0.1 for deinking waste, wet waste basis (definition is uncertain
> since deinking sludge is listed separately)*
>
> *= 0.45 forest industry sludge-unspecified, dry weight basis (assumed
> 30% solids)*
>
> *= 0.3 deinking sludge, dry weight basis (assumed 30% solids)*
>
> *= 0.3 forest industry fiber sludge, dry weight basis (assumed 30%
> solids)*
>
> *DOC~f~ = 0.5 (This is the fraction of the degradable organic carbon
> that is degraded to landfill gas. IPCC's 1996 Revised Guidelines
> suggest a default of 0.77 but the May 2000 Good Practices document
> revised this default value to 0.5 to 0.6 for DOC~f~ in cases where the
> lignin is included in the DOC. Finland uses 0.5 to reflect the low
> temperature and less-than-optimal conditions for decomposition in
> Finnish landfills.)*
>
> *MCF = 0.7 (The Methane Correction Factor is essentially the
> landfill's methane generation potential relative to a "managed"
> landfill. Finland assumes that one-half of waste goes to small
> landfills with MCF=0.4 and with the rest going to large landfills with
> MCF=1)*
>
> *F = 0.5 (fraction of landfill gas that is methane. IPCC default
> assumption that landfill gas is 50% methane)*
>
> *16/12 = factor to convert from carbon to methane*
>
> *R = Amount of landfill methane recovered. The value varies from year
> to year.*
>
> *OX = 0.1 (10% of the methane that is not recovered is oxidized to
> CO~2~ in the upper layers of the landfill cover.)*

**3.4.2 *Wastewater treatment and sludge digestion***

Finland uses IPCC's default methodology to estimate methane emissions
from wastewater treatment (Technical Research Center of Finland 2001).

*Emissions of CH~4~ = Organic load x B~0~ x MCF (Eq.13)*

*where: Organic Load is expressed (in Finland's case) as COD for
industrial wastewaters and BOD in domestic wastewaters*

> *B~0~ = the maximum methane generation potential -- Finland uses the
> default value given in the IPCC 1996 Revised Guidelines of 0.25 kg
> CH~4~/kg COD or BOD. IPCC's May 2000 Good Practices document revised
> the default value to 0.25 kg CH~4~/kg COD and 0.6 kg CH~4~/kg BOD.*

*MCF = a weighted average value reflecting the methane generation
potential of the treatment plants in Finland relative to an anaerobic
treatment plant. For domestic wastewaters, Finland used an MCF of 0.025,
while for industrial wastewaters it used* 0.005.

Emissions of N~2~O are estimated according to IPCC's Revised 1996
Guidelines except that Finland expands the scope to include nitrogen
discharged not only in domestic sewage, but also in industrial
wastewaters and fish farm wastes (Technical Research Center of Finland
2001). The IPCC method estimates the N~2~O released from wastewater once
it is discharged, but assumes that N~2~O emissions from the treatment
plants are negligible.

**3.5 France -- "Inventaire des émissions de gaz à effet de serre en
France de 1990 à 1999" \[Inventory of Greenhouse Gas Emissions in France
for the Period 1990-1999\] (CITEPA 2000)**

**3.5.1 *Landfills***

France's inventory document explains that the country has changed from
IPCC's all-in-one-year approach (called the "zero-order" approach in the
French document) to IPCC's first order decay model approach (CITEPA
2000, Section 4.6).

Appendix 3 of the French Inventory document indicates that the estimates
were developed from national survey information describing the
approximately 500 landfills in the country, a number that is becoming
smaller with time (CITEPA 2000). The data and modeling assumptions were
developed in consultation with France's Agency for Environmental and
Energy Management (ADEME). The estimates were developed using the first
order decay model approach with emissions being a function of a number
of factors including the degradability of the waste, other waste
characteristics such as the degree of compaction, and the recovery of
landfill gas (CITEPA 2000).

**3.6 Japan - Information from the Japan Paper Association (JPA 2001)**

**3.6.1 *Landfills***

In preparing national inventories for greenhouse gases, the Ministry of
Environment includes methane and nitrous oxide from landfills containing
"paper waste," assumed to be sludges and other process wastes from pulp
and paper manufacturing (JPA 2001). The emission factors are:

Methane = 151 kg/ton paper waste

Nitrous Oxide = 0.01 kg/ton paper waste

**3.7 Sweden - Sweden's National Inventory Report 2001 (Swedish
Environmental Protection Agency 2001)**

**3.7.1 *Landfills***

In "Sweden's National Inventory Report 2001," Sweden uses an approach
very similar to IPCC's first order decay approach to estimate methane
emissions from landfill. Waste landfilled in 1952 and after is included
in the analysis. The time factor in the rate equation is adjusted
slightly to correspond to an assumption that all waste is landfilled on
July 1 of each year. In addition, Sweden has developed country-specific
values for a number of the parameters used in the model (Swedish
Environmental Protection Agency 2001).

The Swedish government has examined methane generation from pulp mill
sludge landfills. It uses a value of 45 kg CH~4~/ton of waste to
represent the methane generation potential for landfilled pulp mill
sludge (Swedish Environmental Protection Agency 2001).

The other values used in the first order model for methane emissions
from landfills are as follows (Swedish Environmental Protection Agency
2001):

MCF before 1980 = 0.6

MCF in 1980 and after = 1.0

F (fraction of methane in landfill gas) = 0.5

DOC~f~ (fraction of degradable organic carbon that is degraded to
landfill gas) = 0.7

OX (fraction of non-collected gas that is oxidized in the surface layers
of the landfill) = 0.1

t~1/2~ ("half-life of the methanogenesis") = 7.5 years

k (first order rate constant assuming a half-life of 7.5 years) =
0.092/yr

**3.7.2 *Wastewater treatment and sludge digestion***

The Swedish National Inventory Report indicates that "\[e\]missions of
nitrous oxide from wastewater handling are considered to be
insignificant since almost all wastewater is treated in aerobic
conditions. Emissions from wastewater handling are therefore not
reported" (Swedish Environmental Protection Agency 2001).

Sludge-related emissions of methane from landfills are estimated as
explained above. GHG emissions from anaerobic sludge digestion are not
discussed, although the report notes that the landfill gas potential of
already digested sludge is reduced by 50% (Swedish Environmental
Protection Agency 2001).

**3.8 United Kingdom - UK Greenhouse Gas Inventory, 1990-1999 (AEA
Technology 2001)**

**3.8.1 *Landfills***

The method used by the UK to develop national emission estimates for
landfills is described in Appendix 7 of the UK Greenhouse Gas Inventory
(AEA Technology 2001).

> "The UK method conforms to good practice since a first order decay
> (Tier 2) methodology is used based on estimates of historical data on
> waste quantities, composition and disposal practices over several
> decades."
>
> "The UK method is based on equations 4 and 5 in the Revised 1996 IPCC
> guidelines\... which are compatible with equations 5.1 and 5.2 in the
> Good Practice Guidance\.... A slightly different version of equation
> 5.1 is used, which takes into account the fact that the model uses a
> finite time interval (one year)..."
>
> "The UK method divides the waste stream into four categories of waste:
> rapidly degrading, moderately degrading, slowly degrading and inert
> waste. These categories each have a separate decay rate. The decay
> rates are based on data from the Netherlands and range from 0.05
> (slowly degrading waste) to 0.185 (rapidly degrading waste), which lie
> within the range of 0.03 to 0.2 quoted in the Good Practice Guidance."
>
> "The model extends back to 1945, which gives a time period of around 4
> half lives for the slowest of the three decay rates (0.05, half life
> 14 years). This lies within the range of 3 to 5 half lives recommended
> by the Good Practice Guidance."
>
> "The model distinguishes between four separate categories of landfill
> site with different degrees of gas collection control:

-   closed sites;

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-   sites with no gas collection;

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-   sites with limited collection;

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-   sites with comprehensive collection."

> "Each site type has different gas collection and oxidation rates. As
> recommended, the model attempts to take into account changes in
> landfill practice over past decades by altering the proportion of
> waste disposed of to each of these categories of site in past years,
> and also by modifying the gas collection rate over time where
> appropriate. The model also simulates retrofitting of sites, i.e.
> upgrading from a site with no gas control or limited gas control to
> one with comprehensive gas control."
>
> "The estimates of historical waste disposal and composition data are
> based on various data sources... As recommended in the Good Practice
> Guidance, estimates for municipal waste are based on population where
> data is absent."
>
> "As recommended in the Good Practice Guidance, the estimates of waste
> disposal quantities include commercial and industrial waste,
> demolition and construction waste and sewage sludge, as well as
> municipal waste. For industrial and commercial waste, the data are
> based on national estimates from a recent survey, although the survey
> was incomplete at the time of finalising the model estimates. The data
> were extrapolated to cover past years based on employment rates in the
> industries concerned."
>
> "All sites in the UK are managed, and therefore have a methane
> correction factor of 1.0. However, as described above, differences in
> oxidation rates have been simulated by the practice of dividing waste
> disposal sites into four types as described above."
>
> "Degradable organic carbon (DOC) was estimated based on a national
> study, as recommended in the Good Practice Guidance. However the
> figures used were based on expert opinion rather than measured data."
>
> "The fraction of degradable organic carbon dissimilated (DOC~F~) was
> assumed to be 60%. At the time when the model was set up, the IPCC
> recommended default value was 77%, but there were indications that
> this could be an overestimate, so a lower figure was used. The new
> IPCC recommended range quoted in the Guidance is 50-60%."
>
> "The fraction of CH~4~ in landfill gas is generally taken to be 50%,
> which is in line with the Guidance. For old shallow sites it is taken
> to be 30% to reflect a higher degree of oxidation. The fraction of
> methane recovered was assumed to be 85% for sites with full gas
> control and 40% for sites with limited gas control. The estimates are
> not derived from metering data, as recommended by the Guidance, as
> such data were not readily available at the time of the study. A panel
> of UK industry experts selected the figures."
>
> "The oxidation factor is assumed to be 10% for all site types.
> Recovered methane is subtracted before applying the oxidation factor.
> This is in line with the Guidance...."
>
> "Neither the GHGI nor the NAEI reports carbon dioxide emissions from
> the anaerobic decay of landfilled waste since this is considered to be
> part of the carbon cycle and is not a net source. The estimates
> include the contribution of sewage disposed of to landfill."

**3.8.2 *Wastewater treatment***

The method used by the UK to develop national estimates of GHG emissions
from wastewater treatment is described in Appendix 7 of the UK
Greenhouse Gas Inventory (AEA Technology 2001). That document explains
that the UK does not attempt to estimate emissions from private
wastewater treatment plants. The method used to estimate emissions from
publicly owned treatment plants is described as follows (AEA Technology
2001).

> "The methodology of the UK model differs in some respects from the
> IPCC default methodology. The main differences are that it considers
> wastewater and sewage together rather than separately. It also
> considers domestic, commercial and industrial wastewater together
> rather than separately. Emissions are based on empirical emission
> factors derived from the literature expressed in kg CH~4~/tonne dry
> solids rather than the BOD default factors used by IPCC. The model
> however complies with the IPCC Good Practice Guidance as a national
> model\...."
>
> "The basic activity data are the throughput of sewage sludge through
> the public system. The estimates are based on the UK population
> connected to the public sewers and estimates of the amount of sewage
> per head generated. From 1995 onwards the per capita production is a
> projection\.... The main source of sewage activity data is the UK
> Sewage Survey\.... Emissions are calculated by disaggregating the
> throughput of sewage into 14 different routes. The routes consist of
> different treatment processes each with its own emission factor. The
> treatment routes and emission factors are shown in \[the table
> below\]..."
>
> "The model accounts for recovery of methane and its subsequent
> utilization and flaring by estimating the proportion of anaerobic
> digester emissions that are recovered."
>
> "Nitrous oxide emissions from the treatment of human sewage are based
> on the IPCC\... default methodology."
>
> **Table 3.** Methane Emission Factors for Sludge Handling kg CH~4~/Mg
> dry solids,
>
> (AEA Technology 2001, from Table 1 of Appendix 7)

+------------------------------+----------+--------+--------+---------+
| Sludge Handling System       | Gravity  | Lon    | Ana    | Agric   |
|                              | Thick    | g-term | erobic | ultural |
|                              | ening^1^ | S      | Digest | Land    |
|                              |          | torage | ion^2^ |         |
+------------------------------+----------+--------+--------+---------+
| Anaerobic digestion to       | 0.72     |        | 143    | 5       |
| agriculture                  |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Digestion, drying,           | 0.72     |        | 143    | 5       |
| agriculture                  |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Raw sludge, dried to         | 0.72     |        |        | 20      |
| agriculture                  |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Raw sludge, long term        | 0.72     | 36     |        | 20      |
| storage (3m), agriculture    |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Raw sludge, dewatered to     | 0.72     |        |        | 20      |
| cake, agriculture            |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Digestion, to incinerator    | 0.72     |        | 143    |         |
+------------------------------+----------+--------+--------+---------+
| Raw sludge, to incinerator   | 0.72     |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Digestion , to landfill      | 0.72     |        | 143    |         |
+------------------------------+----------+--------+--------+---------+
| Compost, to agriculture      | 0.72     |        |        | 5       |
+------------------------------+----------+--------+--------+---------+
| Lime raw sludge, to          | 0.72     |        |        | 20      |
| agriculture                  |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Raw Sludge , to landfill     | 0.72     |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Digestion , to sea disposal  | 0.72     |        | 143    |         |
+------------------------------+----------+--------+--------+---------+
| Raw sludge to sea disposal   | 0.72     |        |        |         |
+------------------------------+----------+--------+--------+---------+
| Digestion to beneficial      | 0.72     |        | 143    | 5       |
| use(e.g. land reclamation)   |          |        |        |         |
+------------------------------+----------+--------+--------+---------+
| ^1^ An emission factor of 1  |          |        |        |         |
| kg/t is used for gravity     |          |        |        |         |
| thickening, Around 72% of    |          |        |        |         |
| sludge is gravity thickened  |          |        |        |         |
| hence an aggregate factor of |          |        |        |         |
| 0.72 kg CH~4~/Mg is used.    |          |        |        |         |
|                              |          |        |        |         |
| ^2^ The factor refers to     |          |        |        |         |
| methane production, however  |          |        |        |         |
| it is assumed that 121.5 kg  |          |        |        |         |
| CH~4~/Mg is recovered or     |          |        |        |         |
| flared.                      |          |        |        |         |
+------------------------------+----------+--------+--------+---------+

**3.9 United States - U.S. EPA Inventory of U.S. Greenhouse Gas
Emissions and Sinks: 1990-1999 (USEPA 2001a) and Anthropogenic Methane
Emissions in the United States: Estimates for 1990, Report to Congress
(USEPA 1993)**

**3.9.1 *Landfills***

EPA's analysis of GHG emissions from landfills is focused on methane
from municipal solid waste landfills, although estimates are also given
for industrial landfill emissions of methane. The following description
of the methodology is taken from EPA's "Inventory of U.S. Greenhouse Gas
Emissions and Sinks: 1990-1999" (USEPA 2001a, page 7-4).

> "Based on available information, methane emissions from landfills were
> estimated to equal the methane produced from municipal landfills,
> minus the methane recovered and combusted, minus the methane oxidized
> before being released into the atmosphere, plus the methane produced
> by industrial landfills."
>
> "The methodology for estimating CH~4~ emissions from municipal
> landfills is based on a model that updates the population of U.S.
> landfills each year. This model is based on the pattern of actual
> waste disposal by each individual landfill surveyed by the EPA's
> Office of Solid Waste in 1987. A second model was employed to estimate
> emissions from the landfill population. \[This model is described in
> USEPA 1993.\] For each landfill in the data set, the amount of
> waste-in-place contributing to methane generation was estimated using
> its year of opening, its waste acceptance rate, year of closure, and
> design capacity. Data on national waste disposed in landfills each
> year was apportioned by landfill. Emissions from municipal landfills
> were then estimated by multiplying the quantity of waste contributing
> to emissions by emission factors.... "
>
> "The estimated landfill gas recovered per year was based on updated
> data collected from vendors of flaring equipment, and a database
> compiled by the EPA\'s Landfill Methane Outreach Program (LMOP)...."
>
> "Emissions from industrial landfills were assumed to be equal to 7
> percent of the total methane emissions from municipal landfills. The
> amount of methane oxidized was assumed to be 10 percent of the methane
> generated. To calculate net methane emissions, both methane recovered
> and methane oxidized were subtracted from methane generated at
> municipal and industrial landfills."

The "model" described in "Anthropogenic Methane Emissions in the United
States: Estimates for 1990, Report to Congress,*"* is a two parameter
model for MSW landfills (USEPA 1993). It is based on an empirical
analysis of gas generation data from more than 85 US MSW landfills and
estimates methane generation based on the mass of waste in place and the
ambient rainfall.

EPA also has a model, however, that is equivalent to the first order
decay model suggested by IPCC. EPA's first order model is described in
its compilation of emission factors, AP-42 (USEPA 1998). EPA calls its
model the Landfill Air Emissions Estimation Model (LAEEM). NCASI has
reviewed EPA's normal approach for estimating methane emissions from
landfills and the results are reported in NCASI Technical Bulletin No.
790, September 1999 (NCASI 1999). The following material is taken mostly
from that source.

LAEEM is a PC-based automated estimation tool, operating in a Windows™
environment, for calculating uncontrolled air emissions from municipal
solid waste (MSW) landfills, available from the EPA Office of Air
Quality Planning and Standards.

LAEEM incorporates the "Scholl Canyon" model, which is a first order,
single stage model identical to IPCC's. Kinetic rate coefficients were
empirically adjusted to reflect changes in refuse moisture content and
other landfill conditions. The Scholl Canyon model assumes that the gas
production rate is at its peak upon initial waste placement and that
anaerobic conditions are established immediately. Gas production is then
assumed to decrease exponentially as a first order decay. The model
allows for division of the landfill into modules (annual refuse
accumulations) to account for different ages of the refuse accumulated
over time.

A default first order rate constant for methane generation ("k") of
0.04/yr is recommended for areas receiving 25 inches or rain or more per
year while a value of 0.02/yr is recommended for drier areas. A default
value for methane generation potential, L~0~, of 100 m^3^ methane/Mg
waste is recommended (USEPA 1998). An examination of the source of these
recommendations by NCASI led to the conclusion that EPA's default values
(derived from studies of MSW landfills) is probably too high for pulp
and paper industry landfills (NCASI 1999).

NCASI is generating industry-specific values for L~0~ and k in both the
laboratory and the field. Studies to determine values for L~0~ are
underway in the laboratory for five paper industry sludges (including
mixing with causticizing wastes and fly ash) and are nearing completion.
Because the rate constant is sensitive to field conditions such as
temperature and moisture, NCASI has initiated field experiments to
investigate the rate constant that can be expected under real world
conditions. Results of these experiments for rate constants will be
available in two to four years. Preliminary examination of the data
generated in the studies supports the conclusions drawn in Technical
Bulletin No. 790. New data are also being developed in Europe.

**3.9.2 *Wastewater treatment and anaerobic sludge digestion***

EPA indicates that it used the IPCC methodology for estimating methane
emissions from wastewater treatment. This involved estimating the amount
of wastewater organic matter produced and multiplying that amount by an
emission factor. EPA estimated methane emissions only from anaerobic
treatment operations, which were assumed to be handling 15% of the
domestic wastewater BOD generated in the US (USEPA 2001a).

The emission factor used by EPA is 0.6 kg CH~4~/kg BOD~5~. EPA cites
IPCC's May 2000 "Good Practice Guidance and Uncertainty Management in
National Greenhouse Gas Inventories" as the source of the 0.6 kg
CH~4~/kg BOD emission factor.

EPA also develops separate estimates of methane emissions from pulp and
paper industry wastewater treatment operations. The estimate was
developed by assuming that one percent of the pulp and paper mill
wastewater treated in mill-owned treatment plants is treated
anaerobically in systems that allow the methane to escape to the
atmosphere. The emission factor used was the same one EPA used for
municipal wastewater treatment, 0.6 kg CH~4~/kg BOD~5~. For pulp and
paper mills, however, EPA estimated methane emissions by multiplying the
emission factor by the amounts of BOD removed in treatment. The IPCC
factor of 0.6 kg CH~4~/kg BOD is based, however, on organic matter in
untreated wastewater. Because of the high removal efficiencies for BOD
in wastewater treatment, the discrepancy is relatively unimportant
(USEPA 2001).

**3.10 WRI/WBCSD -- The Greenhouse Gas Protocol, October 2001 (WRI
2001a)**

The WRI/WBCSD Protocol divides GHG emissions from waste management into
those from company-owned sources (included in Scope 1 of the WRI/WBCSD
Protocol) and those from sources owned by other entities (included in
Scope 3). The tools for estimating these emissions are still under
development (WRI 2001a).

**ANNEX H**

**ALLOCATING GREENHOUSE GAS EMISSIONS FROM PARTLY OWNED OR PARTLY
CONTROLLED SOURCES** -- **OVERVIEW OF METHODS IN EXISTING PROTOCOLS**

**1.0 INTRODUCTION**

Those protocols that are focused on geographic or national inventories
have no need to address the question of corporate "ownership" of
emissions from jointly-owned or --operated facilities. This leaves only
a few of the protocols that address the question. The WRI/WBCSD GHG
Protocol offers the most comprehensive discussion of this issue and
should be viewed as a primary resource for companies having to determine
the ownership of emissions from sources that are partly owned or
controlled.

**1.1 Canada - FPAC's 2001 Greenhouse Gas Action Plan Guidelines**

FPAC's 2001 Greenhouse Gas Action Plan Guidelines do not directly
address the question of how to allocate emissions from jointly owned or
operated facilities except for combined heat and power projects reported
under Canada's Baseline Protection Initiative. In this case, FPAC
indicates that "\[p\]arties involved in co-generation projects may
decide between themselves how to share direct reductions" (FPAC 2001).

**1.2 United States - U.S. Department of Energy 1605(b) program
guidelines**

This voluntary project-level reporting program does not specify how to
allocate emissions or emissions reductions involving more than one
corporate entity. The Department of Energy leaves it to the
participating companies to decide this, requiring only that the
allocation be transparent (USDOE 2000).

**1.3 WRI/WBCSD - The Greenhouse Gas (GHG) Protocol Initiative**

In October 2001, WRI/WBCSD released "The Greenhouse Gas Protocol -- a
corporate accounting and reporting standard." The following material is
taken entirely from that document, which companies facing this issue
will want to obtain and read in its entirety (WRI 2001a).

"When accounting for GHG emissions from partially-owned
entities/facilities, it is important to draw clear organizational
boundaries, which should be consistent with the organizational
boundaries which have been drawn up for financial reporting purposes. "

> "Financial reporting is based upon the concepts of 'control' and
> 'influence'. The concepts of 'control' and 'influence' are often
> defined and applied differently according to a company's specific
> financial accounting and reporting policies/practices. Where possible,
> it makes sense to follow company-specific distinctions already in
> place for financial accounting, provided these are explicitly
> explained and followed consistently. When applying these concepts the
> underlying assumption of 'substance over form' should be followed.
> This assumption is based on the premise that GHG emissions should be
> accounted and reported in accordance with the company's substance and
> economic reality and not merely its legal form."

"For the purpose of applying the concepts of 'control' and 'significant
influence' to GHG accounting, the following definitions may prove
helpful."

> *"Control* is defined as the ability of a company to direct the
> operating policies of another entity/facility. Usually, if the company
> owns more than 50 percent of the voting interests, this implies
> control. The holder of the operating license often exerts control,
> however, holding the operating license is not a sufficient criteria
> for being able to direct the operating policies of an entity/facility.
> In practice, the actual exercise of dominant influence itself is
> enough to satisfy the definition of control without requiring any
> formal power or ability through which it arises."
>
> *"Significant influence***:** the issue of whether a company has
> significant influence over an entity/facility is likely to have been
> already established by the company-specific financial accounting and
> reporting policies/practices. However, where it is necessary to
> determine if one company exerts significant influence over an
> entity/facility, the following factors should be considered:
>
> • the company owns voting interests of between 20 and 50 percent

• the company has the power to participate in the entity's/facility's
financial and operating policy decisions

> • the company has a long-term interest in the entity/facility"

"\...GHG emissions from entities/facilities that are not under
significant influence or control (e.g. the company owns less than 20
percent of the voting interests) are generally not reported. This is
consistent with financial accounting standards where a company would
only recognize revenue if dividends were paid or a loss incurred if the
asset was impaired. However, it is recognized that GHG emissions are
different in their nature and it may be appropriate for these to be
reported to properly reflect the company's overall GHG emissions. If
this is the case it is important to state this in the public report."

"Companies should preferably account for and report their GHG emissions
according to the framework presented in \[the following table\]. This
framework is set out to provide GHG emissions information in a
transparent manner on the basis of control/influence and equity share
basis. Equity share is defined as the percentage of economic interest
in/benefit derived from an operation. This approach increases the
usability of GHG information for different users and aims, as far as
possible, to mirror the approach adopted by financial accounting and
reporting standards."

"Where there is a contractual arrangement that covers GHG emissions, the
company should defer to this for the purposes of emissions allocation."

> "...What constitutes 'control' and 'significant influence' may not
> always be obvious. The definitions provided by different financial
> accounting and reporting standards such as the International
> Accounting Standards (IAS) and US Generally Accepted Accounting
> Principles (US GAAP) do not always converge. Therefore, when
> accounting for GHG emissions from partially-owned entities/facilities
> you should follow, as closely as possible, the distinctions of
> 'control' and 'significant influence' as applied by your company for
> the financial consolidation of such entities/facilities."
>
> "...GHG emissions reduction initiatives, and regulatory and trading
> schemes often focus on control rather than ownership. The company
> holding the operating license might be asked to report 100 percent of
> the operations' GHG emissions. It is therefore important to
> distinguish between operations controlled on the basis of the
> operating license and those controlled on the basis of majority voting
> interest or other reasons."

The WRI/WBCSD Protocol recommends that were possible, companies report
emissions using both the equity share and control/influence methods to
allocate emissions from partially owned sources. The allocation
recommendations are summarized in the following table (WRI 2001a). The
WRI/WBCSD report contains several examples of how to allocate emissions
based on control/influence and equity share.

**Table 3. Accounting for GHG Emissions on the Basis of Control and
Equity Share**

(Table 1 from WRI 2001a)

+-----------------------------------+---------------+-----------------+
| Category                          | What to       |                 |
|                                   | Report        |                 |
+-----------------------------------+---------------+-----------------+
| Reporting for Control             |               |                 |
+-----------------------------------+---------------+-----------------+
| **Controlled                      | Wholly owned  | 100% of GHG     |
| entities/facilities**             |               | emissions       |
|                                   | Not wholly    |                 |
| Emissions from those              | owned but     | 100% of GHG     |
| entities/facilities, which are    | controlled    | emissions       |
| defined as being controlled. It   |               |                 |
| is likely that this will already  | Jointly       | Equity share of |
| be determined by company-specific | controlled    | GHG emissions   |
| financial accounting              |               |                 |
| policies/practices.               |               |                 |
|                                   |               |                 |
| This category includes            |               |                 |
| entities/facilities that are:     |               |                 |
|                                   |               |                 |
| -   wholly owned                  |               |                 |
|                                   |               |                 |
| ```{=html}                        |               |                 |
| <!-- -->                          |               |                 |
| ```                               |               |                 |
| -   not wholly owned, but         |               |                 |
|     controlled                    |               |                 |
|                                   |               |                 |
| ```{=html}                        |               |                 |
| <!-- -->                          |               |                 |
| ```                               |               |                 |
| -   jointly controlled            |               |                 |
|     assets/entities               |               |                 |
|                                   |               |                 |
| The concept of jointly controlled |               |                 |
| assets/entities will have to be   |               |                 |
| considered based on the specific  |               |                 |
| business and industry context.    |               |                 |
+-----------------------------------+---------------+-----------------+
| Reporting for Equity Share        |               |                 |
+-----------------------------------+---------------+-----------------+
| **A. Controlled                   | Equity share  |                 |
| entities/facilities**             | of GHG        |                 |
|                                   | emissions     |                 |
| > Emissions from those            |               |                 |
| > entities/facilities, which are  | If there is a |                 |
| > defined as being controlled. It | specific      |                 |
| > is likely that this will        | contractual   |                 |
| > already be determined by        | arrangement   |                 |
| > company-specific financial      | that covers   |                 |
| > accounting policies/practices.  | the division  |                 |
| >                                 | of            |                 |
| > This category includes          | earning       |                 |
| > entities/facilities that are:   | s/production, |                 |
| >                                 | that          |                 |
| > • wholly owned                  | arrangement   |                 |
| >                                 | should be     |                 |
| > • not wholly owned, but         | considered.   |                 |
| > controlled                      | This is       |                 |
| >                                 | likely to be  |                 |
| > • jointly controlled            | most          |                 |
| > assets/entities                 | prominent in  |                 |
|                                   | the upstream  |                 |
|                                   | oil and gas   |                 |
|                                   | industry, and |                 |
|                                   | is determined |                 |
|                                   | by            |                 |
|                                   | com           |                 |
|                                   | pany-specific |                 |
|                                   | financial     |                 |
|                                   | accounting    |                 |
|                                   | polici        |                 |
|                                   | es/practices. |                 |
+-----------------------------------+---------------+-----------------+
| **B. Significant influence --     | Equity share  |                 |
| associated**                      | of GHG        |                 |
|                                   | emissions     |                 |
| > **entities/facilities**         |               |                 |
| >                                 | If there is a |                 |
| > Emissions from                  | specific      |                 |
| > entities/facilities over which  | contractual   |                 |
| > the reporting company has       | arrangement   |                 |
| > significant influence but does  | that covers   |                 |
| > not control. It is likely that  | the division  |                 |
| > this will already be determined | of            |                 |
| > by companyspecific financial    | earning       |                 |
| > accounting policies/practices.  | s/production, |                 |
|                                   | that          |                 |
|                                   | arrangement   |                 |
|                                   | should be     |                 |
|                                   | considered.   |                 |
|                                   | This is       |                 |
|                                   | likely to be  |                 |
|                                   | most          |                 |
|                                   | prominent in  |                 |
|                                   | the upstream  |                 |
|                                   | oil and gas   |                 |
|                                   | industry, and |                 |
|                                   | is determined |                 |
|                                   | by            |                 |
|                                   | com           |                 |
|                                   | pany-specific |                 |
|                                   | financial     |                 |
|                                   | accounting    |                 |
|                                   | polici        |                 |
|                                   | es/practices. |                 |
+-----------------------------------+---------------+-----------------+
| > **Equity share of GHG           | Equity share  |                 |
| > emissions**                     | of GHG        |                 |
|                                   | emissions     |                 |
|                                   | from          |                 |
|                                   | entiti        |                 |
|                                   | es/facilities |                 |
|                                   | that are      |                 |
|                                   | controlled or |                 |
|                                   | under         |                 |
|                                   | significant   |                 |
|                                   | influence (   |                 |
|                                   | A + B )       |                 |
+-----------------------------------+---------------+-----------------+

**ANNEX I**

**REFERENCES FOR ANNEXES A THROUGH H**

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2001)

Australian Greenhouse Office (AGO). 1998. *Energy Workbook for Fuel
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Australian Greenhouse Office (AGO). 1999. *Workbook for Fuel Combustion
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Australian Greenhouse Office (AGO). 2001a. *National Greenhouse Gas
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Australian Greenhouse Office (AGO). 2001b. *Greenhouse Challenge --
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(15 Feb. 2002)

Australian Paper Industry Council (APIC). 2002. Environmental
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(15 Feb. 2002)

Axelsson, L. 2001. *Personal communication between Lars-Erik Axelsson of
the Swedish Forest Industries Federation and Reid Miner, NCASI*.
September 2001

Barnard, G. 2001. *Personal communication between Graham Barnard of the
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2001

Canada's Climate Change Voluntary Challenge and Registry Inc. (VCR).
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Centre Interprofessionnel Technique d'Etudes de la Pollution
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Chilean National Environmental Commission. 1999. *First National
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Environment Canada. 1999. *Canada's Greenhouse Gas Inventory -- 1997
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European Environment Agency (EEA). 1999. *EMEP/CORINAIR Atmospheric
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Finnish Forest Industries Federation. 2001. *Environmental Report --
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Forest Products Association of Canada (FPAC). 2001. *2001 Greenhouse Gas
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Hough, G.. 1985. *Chemical Recovery in the Alkaline Pulping Processes*.
TAPPI Press. Atlanta GA

Intergovernmental Panel on Climate Change (IPCC). 1997a. *Revised 1996
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2001)

Intergovernmental Panel on Climate Change (IPCC). 1997b. *Revised 1996
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Intergovernmental Panel on Climate Change (IPCC). 2000. *Good Practice
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http://www.ipcc-nggip.iges.or.jp/public/gp/gpgaum.htm (26 Nov. 2001)

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National Council for Air and Stream Improvement (NCASI). 1999.
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Technical Research Center of Finland. 2001. *Greenhouse Gas Emissions
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[^1]: The term "efficiency" is used here to represent the amount of
    waste heat generated in the gas turbine relative to the amount of
    fuel energy input to the gas turbine. Although waste heat generation
    rates are not typically characterized by efficiency factors, the
    factor is required for the use of the efficiency method of emissions
    allocation in this example because the waste heat from the gas
    turbine is an energy input to the HRSG.