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2019 REFINEMENT TO THE 2006
IPCC GUIDELINES FOR
NATIONAL GREENHOUSE GASINVENTORIES5OVERVIEW

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Authors

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Eduardo Calvo Buendia (Peru), Sabin Guendehou (Benin), Bundit Limmeechokchai (Thailand), Riitta Pipatti(Finland), Yasna Rojas (Chile), Rob Sturgiss (Australia), Kiyoto Tanabe (Japan), Tom Wirth (USA)

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Daniela Romano (Italy), Jongikhaya Witi (South Africa), Amit Garg (India), Melissa M. Weitz (USA), Bofeng
Cai (China), Deborah A. Ottinger (USA), Hongmin Dong (China), James Douglas MacDonald (Canada),
Stephen Michael Ogle (USA), Marcelo Theoto Rocha (Brazil), Maria José Sanz Sanchez (Spain), Deborah M.
Bartram (USA), Sirintornthep Towprayoon (Thailand)

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Review Editors

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Dario Gómez (Argentina) and William Irving (USA)15

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Contents

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Overview

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Introduction .............................................................................................................................................. 4

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Background .............................................................................................................................................. 520

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Coverage of the 2019 Refinement ............................................................................................................ 6

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Relationship with the 2006 IPCC Guidelines ........................................................................................... 822

5Specific developments in the 2019 Refinement ..................................................................................... 1023

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Clarification on key concepts in the 2019 Refinement ........................................................................... 14

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Tables25

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Table 1

Types of refinement from inventory compliers’ perspective .................................................... 8

Boxes

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Box 1

Significance and prioritization criteria ..................................................................................... 6

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Box 2

Example of mapping table for the 2019 Refinement to the 2006 IPCC Guidelines (Vol.4)..... 930

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1 INTRODUCTION

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The 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2006 IPCC Guidelines) which were
published in 2006 provide methodologies for estimating national inventories of anthropogenic emissions bysources and removals by sinks of greenhouse gases. This IPCC Methodology Report titled the 2019 Refinement to
the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2019 Refinement) was published in 2019 torefine the 2006 IPCC Guidelines with the aim to provide an updated and sound scientific basis for supporting the
preparation and continuous improvement of national greenhouse gas inventories.

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In order to achieve this overall aim, the 2019 Refinement:

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Provides supplementary methodologies for sources or sinks of greenhouse gases only where currently there
are gaps or where new technologies and production processes have emerged requiring elaborated
methodologies or for sources or sinks that are not well covered by the 2006 IPCC Guidelines;

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Provides updated default values of emission factors and other parameters based on the latest available
scientific information only where significant differences from default values presented in the 2006 IPCC
Guidelines are identified;

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Provides additional or alternative up-to-date information and guidance, where possible, as clarification orelaboration of existing guidance in the 2006 IPCC Guidelines.

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The 2019 Refinement does not revise the 2006 IPCC Guidelines, but updates, supplements and/or elaborates the2006 IPCC Guidelines where gaps or out-of-date science have been identified. It does not replace the 2006 IPCC
Guidelines, but should be used in conjunction with the 2006 IPCC Guidelines and the 2013 Supplement to the2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands (Wetlands Supplement).

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2 BACKGROUND

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The Bureau of IPCC Task Force on National Greenhouse Gas Inventories (TFB), at its 26th meeting held in Ottawa,
Canada in August 2014, concluded that:

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The 2006 IPCC Guidelines provide a technically sound methodological basis of national greenhouse gas
inventories, and therefore fundamental revision was unnecessary.

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To maintain the scientific validity of the 2006 IPCC Guidelines, certain refinements might be required, taking
into account scientific and other technical advances that had matured sufficiently since 2006.

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Following these conclusions by the TFB and also in accordance with the approval by the IPCC at its 40th Session
held in Berlin, Germany in April 2014, the Task Force on National Greenhouse Gas Inventories (TFI) started atechnical assessment of IPCC inventory guidelines through an on-line questionnaire survey and four expert
meetings in 2015 and 2016 1,2,3,4.

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The technical assessment revealed that there had been abundant new scientific and empirical knowledge publishedsince 2006 that the IPCC should take into account, particularly with respect to data for emission factor development
for some categories and gases. Consequently, the TFB recognized the necessity and usefulness of refining the 2006
IPCC Guidelines (e.g. updating default emission factors), and concluded that the refinement should be made as
early as possible so as to help all the Parties to the United Nations Framework Convention on Climate Change(UNFCCC) use good practice inventory methodologies based on up-to-date scientific knowledge.

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The IPCC, at its 43rd Session in Nairobi, Kenya in April 2016, approved the proposal made by the Co-Chairs of
TFI on “Refinement of 2006 IPCC Guidelines for National Greenhouse Gas Inventories, including production of
a Methodology Report(s)” as contained in the Decision IPCC/XLIII-8 “Update of methodologies on National
Greenhouse Gas Inventories”. At the same session, the IPCC decided to consider the outline of the new
Methodology Report(s) at the 44th Session of the IPCC in October 2016 and to consider the draft Methodology
Report(s) at a Plenary session of the IPCC in May 2019 (Decision IPCC/XLIII-7 “Sixth Assessment Report (AR6)
Products. Strategic Planning”). Following this decision, a scoping meeting for a Methodology Report(s) to refine
the 2006 IPCC Guidelines was held in Minsk, Belarus in August 2016. The outcome of the scoping meeting wasapproved by the TFB at its 28th meeting which was held immediately after the scoping meeting, and submitted to
the IPCC for consideration. Finally the IPCC, at its 44th Session in Bangkok, Thailand in October 2016, Thailand,
decided to prepare the 2019 Refinement and adopted its scope and outline (Decision IPCC/XLIV-5 “Sixth
Assessment Report (AR6) Products, Outline of the Methodology Report(s) to refine the 2006 Guidelines for
National Greenhouse Gas Inventories”).

1 Expert Meeting for Technical Assessment of IPCC Inventory Guidelines (Energy, IPPU, Waste Sectors), 29 June - 1 July

2015, Geneva, Switzerland
2 Expert Meeting for Technical Assessment of IPCC Inventory Guidelines (AFOLU Sector), 13-16 July 2015, São Paulo, Brazil
3 Expert meeting for Technical Assessment of IPCC Inventory Guidelines: follow-up on specified issues from the 2015 expert

meetings, 25-26 April 2016, Wollongong, Australia
4 Expert

meeting for Technical Assessment of IPCC Inventory Guidelines (Cross-sectoral issues), 27-29 April 2016,
Wollongong, Australia

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3 COVERAGE OF THE 2019 REFINEMENT

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The 2019 Refinement covers all IPCC inventory sectors but refinements are included for only those categories
where the science was considered to have sufficiently advanced since 2006 or where new or additional guidance
was required. The specific categories that have been refined through this process were selected through a technicalassessment carried out in 2015 and 2016 and a subsequent scoping meeting held in August 2016 using thesignificance and prioritization criteria shown in Box 1 5.

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BOX 1
SIGNIFICANCE AND PRIORITIZATION CRITERIA

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Significance of the source/sink and the gas within the sector on a global scale.
Sources significant only for a limited number of particular countries, currently or in theforeseeable future, may not meet this criterion. The adequacy of the existing guidance for aparticular category should be considered, as should the likelihood that new information would
lead to a definite improvement in the IPCC Guidelines.
Availability of relevant new scientific results.
Sufficient data availability and maturity of scientific advances since 2006 to provide a basis formethodological development or refinement, including (1) ability to develop new or updated
default emission/removal factors; and (2) feasibility of obtaining the necessary data to
implement the methods.
Emergence of new sources or gases meeting these criteria.

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The outline of the 2019 Refinement adopted by the IPCC was developed on the basis of the categories selected
through the process mentioned above. However, the IPCC also agreed on the following principles when the outline
was adopted.

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Authors should develop modifications even for those chapters/sections/subsections where “No refinement” isindicated in the approved table of contents, if deemed necessary to ensure consistency with the refinements
made in the other chapters/sections/subsections.

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Authors may conclude no refinement should be made even for the chapters/sections/subsections whererefinement is expected in this approved table of contents, after comprehensive review of available literature.

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In addition to the greenhouse gases included in the 2006 IPCC Guidelines, the 2019 Refinement includes gases forwhich global warming potential (GWP) values are given in one of the subsequent IPCC Assessment Reports (e.g.,
the Fourth or Fifth Assessment Report), unless the gases are covered by Annexes A through E of the Montreal
Protocol. (Annex F of the Montreal Protocol lists hydrofluorocarbons, which are included in the 2019 Refinement.)
The 2019 Refinement also provides estimation methods for halogenated greenhouse gases for which GWP values
were not available from IPCC Assessment Reports at the time the 2019 Refinement was developed. (See Volume
1, Chapter 8 and Volume 3, Chapters 6, 7, and 8 for examples of both sets of gases.)

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The 2006 IPCC Guidelines contain links to information on methods used under other agreements and conventions,for the estimation of emissions of tropospheric precursors which may be used to supplement the reporting ofemissions and removals of greenhouse gases. The 2019 Refinement follows this approach, and does not provide
methods for the estimation of emissions of tropospheric precursors.

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The structure of the 2019 Refinement is the same as that of the 2006 IPCC Guidelines so as to make it easier for
inventory compilers to use the 2019 Refinement with the 2006 IPCC Guidelines. It comprises an Overview Chapter(this chapter) and the following five volumes.

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Volume 1: General Guidance and Reporting

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Volume 2: Energy

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There are potential issues for future revision or refinement that are not addressed in the 2019 Refinement, including those
identified during the Technical Assessment in 2015-2016 but considered too early to work on, as well as those identified
after the approval of table of contents of the 2019 Refinement by the IPCC at its 44th Session in Bangkok, Thailand in October
2016.

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Volume 3: Industrial Processes and Product Use (IPPU)

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Volume 4: Agriculture, Forestry and Other Land Use (AFOLU)

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Volume 5: Waste

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Across all the volumes, some additional sections have been included. The guidance focuses on inventory
methodologies rather than on scientific discussions of the background material, for which references are provided.

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4 RELATIONSHIP WITH THE 2006 IPCC
GUIDELINES

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As stated in Section 1 above, the 2019 Refinement does not revise the 2006 IPCC Guidelines, but updates,
supplements and/or elaborates the 2006 IPCC Guidelines where gaps or out-of-date science have been identified.
It does not replace the 2006 IPCC Guidelines, but should be used in conjunction with the 2006 IPCC Guidelines
and the Wetlands Supplement. 6

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In line with this principle, the 2019 Refinement was developed by:

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updating existing guidance in the 2006 IPCC Guidelines to address the needs explained in the first or second
bullet in Section 1 (Introduction) of this chapter. When updating a section or an entire chapter, in some cases
these sections or chapters have been entirely rewritten with new structure.

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elaborating existing guidance in the 2006 IPCC Guidelines to address the needs explained in the first or thirdbullet of Section 1 (Introduction) of this chapter.

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adding completely new guidance on issues for which there is essentially no guidance in the 2006 IPCC
Guidelines to address the needs explained in the first bullet in Section 1 (Introduction) of this chapter.

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With a view to helping inventory compilers understand the relationship between the 2019 Refinement and the 2006
IPCC Guidelines, each volume has an annex titled “Mapping table for the 2019 Refinement to the 2006 IPCC
Guidelines”. This annex in each volume provides a road map for relating sections, equations, tables, figures andboxes in the 2019 Refinement to the 2006 IPCC Guidelines. In these annexes, types of refinement (update, newguidance, no refinement or removed) are clarified for chapters/sections/subsections from inventory compilers’
perspective in order to help them understand how they should use the 2019 Refinement. The types of refinement
used there are explained in Table 1 below.

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TABLE 1TYPES OF REFINEMENT FROM INVENTORY COMPLIERS’ PERSPECTIVE
Type of refinement

Explanation

UpdateInventory compilers should use the chapter/section/subsection in the 2019 Refinement insteadof the corresponding chapter/section/subsection in the 2006 IPCC Guidelines. (Inventory
compilers should read the chapter/section/subsection in the 2019 Refinement only.)

New Guidance

Inventory compilers should use the section/chapter in the 2019 Refinement without reference
to specific chapter/section/subsection in the 2006 IPCC Guidelines, recognizing that there isessentially no corresponding guidance in the 2006 IPCC Guidelines. (Inventory compilers
should read the chapter/section/subsection in the 2019 Refinement only.)

No Refinement

Inventory compliers should read the corresponding chapter/section/subsection in the 2006
IPCC Guidelines, because no refinement has been made in that chapter/section/subsection.

Removed

There were few cases where guidance/sections were removed because they were no longer
relevant.

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Every chapter/section/subsection in the 2019 Refinement which is explained as “Update” or “New Guidance”
contains all necessary paragraphs, tables, figures, etc. including those unchanged from the 2006 IPCC Guidelines,
so that inventory compilers do not have to look back to the 2006 IPCC Guidelines.

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In addition, with a view to ensure consistency with the 2006 IPCC Guidelines to the extent possible, efforts weremade to keep the numbering of tables, figures, boxes, equations the same as in the 2006 IPCC Guidelines. As aconsequence, the numbering of new/updated tables, figures, boxes, equations in the 2019 Refinement is notnecessarily in sequence.

6 The IPCC decided to produce the 2019 Refinement as a separate Methodology Report which should be used in conjunction

with the 2006 IPCC Guidelines. Consolidating all methodological guidance into a single Methodology Report would require
a new decision by the IPCC.

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BOX 2
EXAMPLE OF MAPPING TABLE FOR THE 2019 REFINEMENT TO THE 2006 IPCC GUIDELINES (VOL.4)

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U = Update, NG = New Guidance, NR = No Refinement

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"Good practice" is a key concept for inventory compilers to follow in preparing national greenhouse gas
inventories. The key concept does not change in the 2019 Refinement. The term "good practice" has been defined,
since 2000 when this concept was introduced 7, as "a set of procedures intended to ensure that greenhouse gas
inventories are accurate in the sense that they are systematically neither over- nor underestimates so far as canbe judged, and that uncertainties are reduced so far as practicable". This definition has gained general acceptanceamongst countries as the basis for inventory development. This can be also interpreted as "a set of procedures
intended to ensure that greenhouse gas inventories are accurate in the sense that they are systematically neither
over- nor underestimates so far as can be judged, and that they are precise so far as practicable" in the context
of refinement of Chapter 3 of Volume 1 8.

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These requirements are intended to ensure that estimates of anthropogenic emissions by sources and removals bysinks, even if uncertain, are bona fide estimates, in the sense of not containing any biases that could have been
identified and eliminated, and that random errors have been reduced as far as practicable, given national
circumstances. Estimates of this type are presumably the best attainable, given current scientific knowledge andavailable resources. The 2019 Refinement also recognises the principles of transparency, accuracy, completeness,consistency and comparability defined in the 2006 IPCC Guidelines.

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The 2006 IPCC Guidelines are intended to help prepare national inventories of anthropogenic emissions by sources
and removals by sinks. Nonetheless, the Guidelines can also be relevant for estimating actual emissions or removals
at the subnational, entity or project level. This is the case also with the 2019 Refinement. Some examples of the useof the guidance in the 2006 IPCC Guidelines and/or the 2019 Refinement for other purposes than national inventory
preparation are provided in some boxes in the 2019 Refinement.

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7 The definition was originally introduced with the Good Practice Guidance and Uncertainty Management in National

Greenhouse Gas Inventories published in 2000.
8 In the 2006 IPCC Guidelines, the term “uncertainty” was used with two meanings – a general one which is associated withboth accuracy and precision, and a specific one only as the inverse of precision. This definition text of “good practice” whichuses the term “precise” instead of “uncertainties” overcomes inconsistencies with general IPCC definition for uncertainty,
without changing the original concept of “good practice”.

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5 SPECIFIC DEVELOPMENTS IN THE 2019
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The 2019 Refinement contains the following specific developments, among others, since the 2006 IPCC Guidelines:

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Volum e 1 (General Guidance and Reporting)•National greenhouse gas inventory arrangements and management tools: The 2019 Refinement elaborates
guidance on establishing greenhouse gas inventory arrangements to support the development, improvement
and maintenance of national greenhouse gas inventories. This guidance is not designed to be prescriptive
given that the shape and form of greenhouse gas inventory arrangements depend on national circumstances.
Instead, the guidance provides approaches and examples of national greenhouse gas inventory arrangementsthat could be useful. In addition, institutional arrangements include the interactions between organisations thatare involved with the greenhouse gas inventory inputs, compilation processes, and outputs. The 2019
Refinement provides new guidance on generic inventory management tools such as workplans, improvement
plans, data management systems, quality systems, training and capacity building and documentation
procedures. The tools presented in this new guidance should not be considered prescriptive. However, they
provide some suggested approaches and examples demonstrated to be useful when developing greenhouse gas
inventory systems. (Chapter 1)

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Data collection strategy: General guidance for collecting existing national/international data and new data iselaborated. The material can be used by both countries establishing a data collection strategy for the first timeand countries with established data collection procedures. It has also the advantage to be applicable to emission
factor, activity, and uncertainty data collection. (Chapter 2)

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Use of facility-level data in inventories: Detailed industrial facility-level data that are increasingly collected
for various goals such as tracking the progress of emission trading programmes or climate change policies has
the potential to be utilized in national greenhouse gas inventories. The challenge for inventory compilers is
assessing how best to integrate facility reported data to achieve improvements, especially if there are someoutstanding coverage and completeness issues. The 2019 Refinement includes new guidance on how best touse facility-level data that are not originally designed for national greenhouse gas inventory compilation. A
new decision tree for selecting facility-level data is provided as well as good practice reporting considerations
associated with facility-level data used in the national greenhouse gas inventory. (Chapter 2)

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Uncertainty analysis: The 2019 Refinement provides an update on uncertainties associated with activity data.
It also incorporates guidance on how to derive uncertainty estimates from activity data generated based on
random samples. This elaborated guidance has useful applications particularly in the AFOLU sector in dealing
with uncertainty estimates from land use surveys or forest cover surveys. The updated guidance also includes
key requirements for use of Approach 1 uncertainty analysis with examples. A practical step-by-step example
demonstrating the use of Approach 2 uncertainty analysis (Monte-Carlo analysis) is also provided to guideinventory compilers. (Chapter 3)

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Key category analysis: No major modifications with respect to the 2006 IPCC Guidelines have occurred but
a simplification of the equation to perform key category analysis using trend assessment (Approach 1) has
been implemented in the 2019 Refinement. General principles and guidance have been updated and an updated
trend approach is described. Priorities for maintenance and improvement of the inventory are addressed, andnew guidance in determining the appropriate level of disaggregation of greenhouse gas estimates to identify
key categories is provided. (Chapter 4)

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Non-linear interpolation: New methodology with an example has been added in the 2019 Refinement on nonlinear interpolation analysis. This is relevant in cases where time series consistency is best represented bymultiplicative (exponential) rather than additive (linear) relationships. (Chapter 5)

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Comparison of greenhouse gas emission estimates with atmospheric measurements: Guidance on comparisonof greenhouse gas emission estimates with atmospheric measurement has been updated and elaborated toreflect the state of science for atmospheric measurements and their application to verifying national emissions.
The most notable advances were achieved in the application of inverse models of atmospheric transport foremission estimates at the national scale. Thus, atmospheric measurements are being used to provide usefulquality assurance of the national greenhouse gas emission estimates. The guidance highlights key components
and necessary steps needed for national greenhouse gas inventory verification using atmosphericmeasurements. (Chapter 6)

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Use and reporting of models: The 2019 Refinement provides new guidance on the use and reporting of models.
This new guidance applies to complex models, generally Tier 3 approaches. A step-by-step approach to report

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on the use of models in emission inventories is presented along with a checklist for ensuring good practice inthe use of complex, higher tier models in national greenhouse gas inventories. (Chapter 6)•

Indirect greenhouse gas emissions: The 2019 Refinement includes a series of updates ranging from
improvements in the explanation of the methodology for indirect nitrous oxide (N2O) emissions from theatmospheric deposition of nitrogen in nitrogen oxides (NOx) and ammonia (NH3), detailed methodologicalguidance on treatment of carbon dioxide (CO2) inputs to the atmosphere from emissions of carbon-containing
compounds, an update on the background science on precursors and indirect emissions. The 2019 Refinement
also incorporates new guidance on non-biogenic sources of CO2 from the atmospheric oxidation of methane(CH4), carbon monoxide (CO), and non-methane volatile organic compounds (NMVOCs), examples of
NMVOCs from the different source categories as well as guidance on carbon content of various materials(percent carbon by mass) and percent of total solvent NMVOC emissions (by mass) (Chapter 7).

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Fugitive emissions from mining, processing, storage and transportation of coal: The 2019 Refinement
includes guidance on emissions from exploration, and on CO2 emissions from underground mines. (Chapter
4)

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Fugitive emissions from oil and natural gas systems: The 2019 Refinement includes emission factors
representative of current practice, including for unconventional oil and gas exploration, and methods andemission factors for abandoned wells. (Chapter 4)

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Fuel transformation: The 2019 Refinement includes a new section on fugitive emissions from fueltransformation, including methods for fugitive emissions from charcoal production, coke production, coal toliquids and gas to liquids. (Chapter 4)

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Volum e 3 (Industrial Processes and Product Use)•

New categories and new gases: The 2019 Refinement expands the scope of the 2006 IPCC Guidelines toinclude more manufacturing sectors identified as sources of greenhouse gases. These include production ofhydrogen, rare earth metals, and alumina, and waterproofing of circuit boards. In addition, a basis for future
methodological development is provided for fluorinated treatment of textiles, carpet, leather and paper.
Additional greenhouse gases identified in the IPCC Fourth and Fifth Assessment Reports, as well as otherreferences, are also included where anthropogenic sources have been identified. Greenhouse gases identified
in the IPCC Fourth and Fifth Assessment Reports include, for example, additional hydrofluorocarbons,
perfluorocarbons, and halogenated ethers, such as PFPMIE (a perfluoropolyether widely used as a heattransfer fluid in electronics manufacturing). (Chapters 3, 4, 6, 8)•

Updates and elaborations: The guidance for several source categories has been updated and elaborated. This
includes the guidance for production of nitric acid, fluorochemicals, iron and steel, aluminum, and electronics,
and for the production and use of refrigeration and air-conditioning equipment. (Chapters 3, 4, 6, 7)

Volum e 4 (Agricultur e, Forestry and Other Land Use)•

Interannual variability (IAV): A new section has been introduced to provide an option that may be used todisaggregate Managed Land Proxy (MLP) emissions and removals into those that are considered to result
from human effects and those that are considered to result from natural effects. These approaches may be ofinterest to countries with AFOLU sector emissions that have high IAV due to natural effects. The section first
addresses definitional issues, followed by a description of whether or not different methodological approaches
used to estimate carbon stock changes quantify the interannual variability of emissions and removals. A
generic methodology to estimate, disaggregate and report the contribution of natural disturbances to theemissions and removals on managed lands is then provided, along with country-specific examples ofapproaches to disaggregating anthropogenic and natural effects on managed lands. The purpose of thisguidance is to support countries that wish to increase the transparency of anthropogenic greenhouse gas flux
estimates on managed lands. (Chapter 2)

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Biomass estimates: Biomass Tier 1 factors have been updated for Forest Land, Cropland and Settlements.
Guidance on Tier 1 methods for Cropland and Settlements has been refined and clarified. Guidance for timeseries consistency for Forest Land has also been updated. Factors for dead organic matter have been updated,and new sections on Tier 2 guidance for the use of allometric models and biomass maps have been introduced.
(Chapters 2, 4, 5, 8)

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Soil carbon: Tier 1 carbon stock change factors have been updated for tillage management, grassland
management and land use based on evolving understanding of management impacts on soils. Many of the
updated factors reflect a smaller impact of anthropogenic activity on soil carbon than default factors provided
in the 2006 IPCC Guidelines. Reference C stocks have also been updated based on an analysis of a global
dataset that produces more representative reference stocks for different soil types by climate regions. The
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mineral soils for cropland and grassland. More guidance is provided for developing Tier 2 stock change factors
and Tier 3 methods. In addition, an alternative Tier 2 approach, i.e., steady-state method, been provided in the
Cropland Remaining Cropland section of the report. (Chapters 2, 4, 5, 6, 7, 8)

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Flooded Lands: New guidance is provided for CO2 and non-CO2 emissions from Land Converted to Flooded
Lands and Flooded Land Remaining Flooded Land. Methods for future development associated with thesesources were included in Appendix 2 and Appendix 3 of Volume 4 of the 2006 IPCC Guidelines. The sciencehas matured over the past decade and these sources are now included in the main guidance (instead of
appendices) of Chapter 7, Volume 4 of the 2019 Refinement for a more complete inventory of greenhouse gas
emissions from managed lands. The methods include approaches for factoring-out emissions that would haveoccurred otherwise if the land remained unmanaged 9. (Chapter 7)

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Livestock and manure management: Tier 1 emission factors have been updated considering current
productivity data and integrating differential emission factors and for high and low productivity systems.
Further, for major animal categories, Tier 1 parameters such as enteric fermentation EFs, volatile solids andnitrogen excretion are derived based on consistent data sources. The Tier 1 method to estimate CH4 emissions
from manure management has been updated for consistency with N2O emissions. Certain Tier 2 parameters
have been refined. The methane conversion rate (Ym) for cattle and buffalo, varies based on animal diet andlevel of productivity. The methane conversion factor (MCF) for animal waste management systems arepresented based on climatic regions, as opposed to annual temperatures and a simple calculation model forderiving the MCF based on monthly temperature regimes has been presented. Finally, improved guidance has
been developed for the treatment of nitrogen transfers among livestock emission source categories andtransfers to agricultural soils. (Chapter 10)

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Soil N2O: Tier 1 estimates have been updated based on the latest science for direct and indirect emission factors.
A key development is the disaggregation of emission factors by climate region. (Chapter 11)

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Harvested wood products (HWPs): The methods and equations in the 2006 IPCC Guidelines have been
updated. The updated methods and equations better help inventory compilers to include the HWP poolestimates in greenhouse gas inventories using any of the three approaches: 'stock-change' approach,'production' approach and 'atmospheric flow' approach 10. (Chapter 12)

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Volum e 5 (Waste)•

Waste generation, composition and management: The 2019 Refinement updates key parameters used in thefirst order decay (FOD) method include waste generation rate and waste composition by countries and region
using UN classification were updated in the comparable year (2010) and provides default value anduncertainty of carbon content, nitrogen content and degradable organic carbon (DOC) of domestic andindustrial sludge in percent of dry matter. (Chapter 2)

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Estimation of CH4 emission from landfill: Guidance on the use of methane correction factor (MCF) in different
management conditions of solid waste disposal sites (SWDS) has been updated. New default values for the
MCF to estimate CH4 emissions from active aeration landfill have been provided by level of landfill
management (poorly and well managed). The IPCC Waste Model has been updated according to therefinement. Default values for the fraction of degradable organic carbon which decomposes (DOCf) for
different waste components and their uncertainties have been updated, and relevant guidance has been added.
(Chapter 3)

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Incineration and open burning of waste: Guidance on emission estimation from new technologies including
gasification and pyrolysis has been elaborated with provision of CH4 and N2O emission factors to ensure amore complete coverage of sources. Oxidation factor of municipal solid waste (MSW) open burning has been
updated. (Chapter 5)

9 In the outline of the 2019 Refinement approved by the IPCC at its 44th Session in Bangkok, Thailand in October 2016,

refinement was requested to update CO2 emission factors for land converted to flooded land (Wetlands) and to develop, on
the basis of comprehensive review of available literature, consistent methodologies that take into account factoring out ofemissions and removals that would otherwise occur in the absence of the flooded area for estimating CO2 and CH4 emissions
from flooded lands (both land converted to flooded land and flooded land remaining flooded land). Methods have beendeveloped to comply with the direction from the 44th Session of the IPCC. These methods provide transparency in terms ofthe total emissions from Flooded Land following the Managed Land Proxy, which is consistent with other methodologies for
the AFOLU sector, in addition to the net emissions based on factoring-out the amount that would have otherwise occurred if
the land remained unmanaged for both Flooded Land Remaining Flooded Land and Land Converted to Flooded Land.
10 At the time the 2019 Refinement was developed, these approaches were under discussion within the UNFCCC process in thecontext of revision of the UNFCCC reporting guidelines on annual inventories for Parties included in Annex I to theConvention.

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CH4 emissions from wastewater treatment: Updated guidance is provided for the estimation of CH4 fromwastewater treatment, and updated emission factors for septic systems and centralised wastewater treatment
plants are provided. Updated emission factors are also provided for CH4 emissions from wastewater after
disposal of untreated wastewater or wastewater treatment effluent into aquatic environments. (Chapter 6)

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N2O emissions from wastewater treatment: New guidance and emission factors are provided for N2Oemissions from domestic and industrial wastewater treatment plants, and updated emission factors areprovided for N2O emissions from wastewater after disposal of untreated wastewater or wastewater treatment
effluent into aquatic environments. (Chapter 6)

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Abiogenic (fossil) CO2 emissions from wastewater treatment and discharge: A discussion of abiogenic (fossil)
CO2 emissions from wastewater treatment and discharge, where fossil organic carbon is present in wastewateror treatment sludge, is presented as an appendix as a basis for future methodological development. (Chapter
6)

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Discharge into aquatic environments: An alternate set of emission factors is provided for CH4 and N2Oemissions from wastewater after disposal of untreated wastewater or wastewater treatment effluent into aquatic
environments when the country has activity data to differentiate the conditions of the waterbody receiving thedischarge. (Chapter 6)

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6 CLARIFICATION ON KEY CONCEPTS IN THE
2019 REFINEMENT

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The following key concepts should be noted when using the 2019 Refinement. These are consistent with the 2006
IPCC Guidelines.

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The 2019 Refinement provides guidance for data gathering, compilation, and reporting. Reporting refers to thepresentation of emission inventory estimates in tables or other formats used to communicate inventory
information. The 2019 Refinement does not provide guidance for reporting of information used to assess
compliance with commitments.

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Reporting tables are provided in Volume 1 as part of general guidance for reporting. They are not intended toprescribe specific reporting formats under the UNFCCC that should be developed and agreed by the Parties
to the UNFCCC.

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The 2019 Refinement provides methods for estimating emissions (and removals as appropriate) for each gas
in mass units. It does not recommend any specific metrics (e.g., GWP values) to calculate emission estimatesin CO2 equivalent units. Some guidance included in the 2019 Refinement (e.g., key category analysis) suggests
calculation of emission estimates in CO2 equivalent, for which any metrics can be used.

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A tier represents a level of methodological complexity. Usually three tiers are provided. Tier 1 is the basic
method, Tier 2 intermediate and Tier 3 most demanding in terms of complexity and data requirements. Tiers
2 and 3 are sometimes referred to as higher tier methods and are generally considered to be more accurate on
condition that adequate data are available to develop, evaluate and apply a higher tier method.

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