Chapter 8: Reporting Guidance and Tables

CHAPTER 8REPORTING GUIDANCE AND TABLES

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

8.1

Volume 1: General Guidance and Reporting

Authors
Jongikhaya Witi (South Africa), Daniela Romano (Italy)

8.2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

Contents
8

Reporting Guidance and Tables .................................................................................................................... 8.4
8.1

Introduction ............................................................................................................................................ 8.4

8.2

Reporting guidance ................................................................................................................................ 8.4

8.2.1

Coverage ......................................................................................................................................... 8.4

8.2.2

Gases included ................................................................................................................................ 8.5

8.2.3

Time frame of reporting .................................................................................................................. 8.6

8.2.4

Sectors and categories ..................................................................................................................... 8.6

8.2.5

Notation keys and completeness information.................................................................................. 8.7

8.2.6

Units and digits ............................................................................................................................... 8.7

8.2.7

Time series ...................................................................................................................................... 8.7

8.2.8

Indirect N2O .................................................................................................................................... 8.7

8.3

Introduction to reporting tables .............................................................................................................. 8.7

8.4

Other reporting ....................................................................................................................................... 8.8

8.5Classification and definition of categories ............................................................................................. 8.8

References .......................................................................................................................................................... 8.36
Annex 8A.1

Prefixes, units and abbreviations, standard equivalents………………………………………8A1.1

Annex 8A.2

Reporting Tables………………………………………………………………………………....T.1

TablesTable 8.2 (Updated)

Classification and definition of categories of emissions and removals ........................... 8.9

Boxes
Box 8.1 (Updated)

Reporting emissions of precursors .................................................................................. 8.6

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 1: General Guidance and Reporting

8 REPORTING GUIDANCE AND TABLES
Users are expected to go to Mapping Tables in Annex 1, before reading this chapter. This is required to correctly
understand both the refinements made and how the elements in this chapter relate to the corresponding chapter
in the 2006 IPCC Guidelines.

8.1

INTRODUCTION

No refinement.

8.2

REPORTING GUIDANCE

8.2.1

Coverage

Anthropogenic emissions and removals
The 2006 IPCC Guidelines and its 2019 Refinement are designed to estimate and report on national inventories ofanthropogenic greenhouse gas emissions and removals. Anthropogenic emissions and removals means thatgreenhouse gas emissions and removals included in national inventories are a result of human activities.

National inventory
National inventories should include greenhouse gas emissions and removals taking place within national territoryand offshore areas over which the country has jurisdiction. There are, however, some specific issues to be taken
into account:•

Emissions from fuel for use on ships or aircraft engaged in international transport should not be included innational totals. To ensure global completeness, these emissions should be reported separately.

•

In cases of road transport that crosses national borders, carbon dioxide (CO2) emissions from roadtransportation should be attributed to the country where the fuel is sold to the end user. The same allocation
principle can be applied to methane (CH4) and nitrous oxide (N2O) emissions from road transportation by
their sources depending on the methodology tier used to estimate emissions.

•Fishing includes emissions from fuel used in inland, coastal and deep sea fishing. Emissions resulting fromfuel used in coastal and deep sea fishing should be allocated to the country delivering the fuel.

•Military fuel use is reported under “1A5 Non-specified”, and this category includes fuel deliveries for all
mobile and stationary consumption (e.g., ships, aircraft, road and energy used in living quarters) of the country.
Emissions from multilateral operations pursuant to the Charter of the United Nations are not included innational totals. It is good practice to document clearly which activities have been included under the category
multilateral operations and report as memo item in the reporting tables.

•

Fugitive emissions from pipelines transporting, e.g., oil, gas, or CO2, should be allocated according to thenational territory of the pipeline, including offshore areas. This implies that emissions from one pipeline may
be distributed between two or more countries.

•

Emissions associated with the injection and possible subsequent leakage of CO2 stored in geologicalformations should be linked to the country in whose national jurisdiction or by whose international right the
point of injection is located. This includes any emissions arising from leakage of CO2 from a geologicalformation that crosses a national boundary.

•

The IPCC methodology for carbon stored in non-fuel products manufactured from fossil fuels or other nonbiogenic sources of carbon takes into account emissions released from their production, use and destruction.
Emissions are estimated at each stage when and where they occur, for example in waste incineration.

•

Where CO2 emissions are captured from industrial processes or large combustion sources, captured emissions
should be allocated to the sector generating the CO2 unless it can be shown that the CO2 is stored in properly
monitored geological storage sites as set out in Chapter 5 of Volume 2. CO2 emissions captured for use, e.g.
in greenhouses and industry, and transported offsite should be allocated to the sector where the CO2 wascaptured. If in the process of using captured CO2, emissions (fugitive) occur, then such emissions should bereported where the use of CO2 occurs.

8.42019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables•

CO2 emissions from biomass combustion for energy are reported in the energy sector as memo item andestimated and reported in the Agriculture, Forestry and Other Land Use (AFOLU) Sector as part of net changes
in carbon stocks. The capture of biogenic CO2 emissions from biomass combustion, or other processes, shouldbe treated consistently with CO2 capture from fossil fuel combustion and reported in the Energy and/or IPPU
Sectors. Once captured, and added to the carbon capture and storage process there is no differentiatedtreatment between biogenic carbon and fossil carbon. Both captured biogenic and fossil CO2 should not be
added to the total emissions, i.e. net emissions should be reported (also see Section 5.3 of Chapter 5 in Volume
2 of the 2006 IPCC Guidelines). Non-CO2 emissions from biomass combustion are reported in the Energy
Sector. Non-CO2 fugitive emissions from production of fuels (e.g. charcoal or biochar) are reported in the
Energy Sector (see Table 4.3.1 in Chapter 4, Volume 2 for the correct allocation of non-CO2 fugitive emissions
from fuel transformation).

•

When reporting harvested wood products (HWP), countries can select any of the approaches reflected in
Chapter 12 of Volume 4 for the AFOLU Sector when estimating their emissions/removals from HWP.

•

Indirect N2O emissions resulting from atmospheric deposition of volatilised N is allocated to the country
emitting nitrogen oxides and ammonia. Similarly, indirect N2O emissions from leaching/run-off are allocatedto the country where leaching/run-off of nitrogen (mainly in the form of nitrate) occurs. It is assumed that theindirect N2O is emitted in the same year as the N losses occur through volatilisation and leaching/runoff.

•

When reporting total national emissions and removals (Table A: Summary Table), for those countries thatchoose to implement the approach described in Section 2.6, Volume 4, it is good practice to report the total
Managed Land Proxy (MLP) emissions and removals, as well as the emissions and removals associated withhuman activity on managed land.

•

When reporting total national emissions and removals, for those countries that choose to implement theapproach described in Section 7.3.3, Volume 4, it is good practice to report the total MLP emissions andremovals, as well as the indicative estimates of the anthropogenic component of total emissions. Emissions
estimated for the categories in the 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse
Gas Inventories: Wetlands (Wetlands Supplement) are included in the land use categories forestland, cropland,grassland as well as wastewater treatment and discharge. Wetlands Supplement provides guidance on reportingthese categories and the sub-categories contained in the supplement (IPCC 2014).

8.2.2

Gases included

The 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2019 Refinement)
can be applied for the following two groups of greenhouse gases 1:

Greenhouse gases with a GWP in an IPCC Assessment Report and not coveredby Annexes A through E of the Montreal Protocol
In addition to the greenhouse gases included in the Revised 1996 IPCC Guidelines, gases for which global warming
potential (GWP) values are given in one of the IPCC Assessment Reports are included in the 2019 Refinement
unless they 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. Please refer to the Glossary for the definition of
GWPs and their relevance in estimating greenhouse gas emissions.
The greenhouse gases included are:•carbon dioxide (CO2);•methane (CH4);•

nitrous oxide (N2O);•

hydrofluorocarbons (HFCs: e.g., HFC-23 (CHF3), HFC-134a (CH2FCF3), HFC-152a (CH3CHF2), HFC1234yf (CF3CF=CH2)), including hydrofluoro-olefins (HFOs: e.g. HFC-1234yf, HFC-1234ze) and (HFCO1233zd);•

perfluorocarbons (PFCs: e.g., CF4, C2F6, C3F8, C4F6, C4F10, c-C4F8, C5F12, C6F14);

1

In a few cases, although methods are available, the 2006 IPCC Guidelines do not provide default emission factors for all
category-gas combinations due to limited research or literature. If a country expects that emissions of these gases occur in a
category for which no default emission factors are provided, it is good practice to explore the feasibility of developing
country-specific data in order to include these emissions in the inventory. If it is not possible to develop country-specificdata, countries should provide documentation that these emissions occur but were not estimated.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 1: General Guidance and Reporting•

sulphur hexafluoride (SF6);•

nitrogen trifluoride (NF3);•

trifluoromethyl sulphur pentafluoride (SF5CF3);•

halogenated ethers (e.g., C4F9OC2H5, CHF2OCF2OC2F4OCHF2, CHF2OCF2OCHF2,
CF3OCF(CF3)CF2OCF2OCF3 (PFPMIE));•

other halocarbons not covered by the Montreal Protocol including, for example CF3I, CH2Br2, CHCl3, CH3Cl,
CH2Cl2.

Other halogenated greenhouse gases not covered by Annexes A through E of theMontreal Protocol
The 2019 Refinement also provides estimation methods for halogenated greenhouse gases which are not coveredby the Annexes A through E of the Montreal Protocol and for which GWP values were not available from IPCC
Assessment Reports at the time the 2019 Refinement was developed. Examples of such GHGs include:•c- C4F8O;•

perfluorotripropylamine, perfluoromethylmorpholine, 3-ethoxy-1,1,1,2,3,4,4,5,5,6,6,6-dodecafluoro-2trifluoromethyl-hexane, and other heat transfer fluids used in electronics. 2

These and other greenhouse gases can only be considered in key category analysis or included in national total
emissions using GWP values from subsequent Assessment Reports of the IPCC. If these GWP values are not yet
available countries are encouraged to provide estimates for them in mass units using the methods provided in the2006 IPCC Guidelines, as updated and elaborated by the 2019 Refinement. Reporting tables are provided for thispurpose. It is good practice to use the same set of GWPs from a single IPCC assessment report for the entire timeseries.

Other gases
Emissions of the ozone precursors nitrogen oxide (NOx), non-methane volatile organic compounds (NMVOC) andcarbon monoxide (CO) and the aerosol precursors sulphur dioxide (SO2) and ammonia (NH3) should be reported in
the appropriate tables if the country has prepared an inventory of these gases. Box 8.1 gives brief explanation of thesegases.
BOX 8.1 (UPDATED)REPORTING EMISSIONS OF PRECURSORS 3

NOx includes NO and NO2 reported in NO2 mass equivalents.
SO2 includes all sulphur compounds expressed in SO2 mass equivalents.
NMVOC means all organic compounds of an anthropogenic nature, other than methane, that arecapable of producing photochemical oxidants by reaction with nitrogen oxides in the presence ofsunlight.
NH3 is reported in NH3 mass units.

8.2.3

Time frame of reporting

No refinement.

8.2.4

Sectors and categories

No refinement.

2 The first two compounds are marketed under the Fluorinert™ trade name, along with other fully fluorinated compounds suchas alkanes, other tertiary amines and aminoethers. The last compound is marketed under the Novec Engineered FluidTM
tradename. Heat transfer fluids marketed under the Galden tradename consist of PFPMIEs similar to the PFPMIE distillate
for which GWPs are provided in the Fourth and Fifth IPCC Assessment Reports.

3 Guidance on reporting and definitions are consistent with the 2002 reporting guidelines of the Convention on Long-Range

Transboundary Air Pollution, available in Air Pollution Studies series, No.15, 2003. (http://www.emep.int/index.html).

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Chapter 8: Reporting Guidance and Tables

8.2.5

Notation keys and completeness information

No refinement.

8.2.6

Units and digits

No refinement.

8.2.7

Time series

It is good practice to complete all the reporting tables (summary, sectoral, cross-sectoral) for each year in which
an inventory is available.
It is good practice to summarise the aggregated inventory data from different years in the trend tables (Table 6A
to 6G).
It is good practice to perform recalculations of the time series in cases of methodological changes and refinement(follow Section 5.2 of Volume 1, Chapter 5 of the 2019 Refinement for guidance on recalculations).

8.2.8

Indirect N2 O

No refinement.

8.3

INTRODUCTION TO REPORTING TABLES

The reporting tables in Annex 8A.2 are designed to ensure that inventory compilers can report quantitative data ina standard format and to facilitate consistency between countries, categories, gases and years.
The set of inventory reporting tables consist of:Summary and short summary tables
Summary and short summary tables allow the inventory compiler to report all emissions and removals ataggregated level for an overview of national totals for the actual year.
The summary tables also allow reporting of memo items including international bunkers and multilateral
operations. These emissions are not included in national total emissions of greenhouse gases.
Two tables are included:
Table A

Summary table

Table B

Short summary table

Sectoral and background tables
Sectoral tables enable reporting of emissions and removals, for all relevant categories and subcategories listed inTable 8.2. Background tables allow reporting of activity data and related emissions at the subcategory level tofacilitate transparency and consistency of information. Information items that are usually not themselves emissions,for example carbon dioxide stored long-term in the storage sites, are reported separately as additional information
under respective sectors for increased transparency.
The following tables are included:
Table 1

Energy Sectoral Table

Table 1.1 – 1.5

Energy Background Tables

Table 2IPPU Sectoral Table

Table 2.1 – 2.12 IPPU Background Tables
Table 3

AFOLU Sectoral Table

Table 3.1 – 3.10 AFOLU Background Tables
Table 4

Waste Sectoral Table

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Volume 1: General Guidance and Reporting

Table 4.1 – 4.3

Waste Background Tables

Cross-sectoral table
Cross-sectoral tables enable inventory compilers to report indirect emissions of N2O. Indirect emissions arereported in separate columns of Cross-sectoral Table 5A.
Table 5A

Cross-sectoral Table: Indirect emissions of N2O

Emission trend tables by gas
Trend tables enable inventory compilers to report all greenhouse gas emissions and removals at an aggregatedlevel for entire inventory period. It is good practice to complete trend tables if an inventory is available, even if
the information is not complete. Reporting of emission trends can help inventory compilers to track time seriesconsistency of the estimates.
Table 6A – 6C

Trends of CO2, CH4 and N2O

Emissions of fluorinated gases are aggregated in four groups and expressed in Gg of CO2 equivalent.
Table 6D – 6F

Trends of HFCs, PFCs, NF3 and SF6

Emissions of other greenhouse gases are aggregated and expressed in Gg of CO2 equivalent, if they are reported
and included in national totals.
Table 6G

Trends of Other Gases

Uncertainty and key categories tables

8.4

Table 7A

Uncertainties

Table 7B

Summary of key category analysis

OTHER REPORTING

No refinement.

8.5

CLASSIFICATION AND DEFINITION OF
CATEGORIES

Table 8.2 introduces the classification and definition of categories and subcategories 4 of emissions and removals(consistent with the sectoral, sectoral background and cross-sectoral tables provided in Annex 8A.2). The
correspondence with the reporting categories of the Revised 1996 IPCC Guidelines is also provided in the thirdcolumn of Table 8.2. A fourth column identifies gases that may be relevant to each category. Additional guidanceon gases is provided in Volumes 2-5 and in Table 7.1 of Chapter 7 of this Volume for indirect gases 5.

4 The nomenclature for the levels within the category list is: category, subcategory - 1st order, subcategory - 2nd order,

subcategory – 3rd order, etc.

5

In order to facilitate transparent reporting of emissions of non-CO2 gases and CO2 emissions from liming in the AFOLU
Sector, reporting is based on aggregated categories (3C) taking into account that data may not be available to report thoseemissions by land.

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 ENERGY

Includes all GHG emissions arising from combustion andfugitive releases of fuels. Emissions from the non-energy
uses of fuels are generally not included here, but reported
under Industrial Processes and Product Use Sector.

CO2, CH4,
N2O, NOx,CO,
NMVOC,
SO2

Gases

1 A

Fuel Combustion Activities

Emissions from the intentional oxidation of materials within 1A
an apparatus that is designed to raise heat and provide it
either as heat or as mechanical work to a process or for use
away from the apparatus.

CO2, CH4,
N2O, NOx,CO,
NMVOC,SO2

1 A 1

Energy Industries

Comprises emissions from fuels combusted by the fuel 1A1
extraction or energy-producing industries.

CO2, CH4,
N2O, NOx,CO,
NMVOC,
SO2

1 A 1

a

Main Activity Electricity andHeat Production

Sum of emissions from main activity producers of electricity
generation, combined heat and power generation, and heatplants. Main activity producers (formerly known as public
utilities) are defined as those undertakings whose primaryactivity is to supply the public. They may be in public or
private ownership. Emissions from own on-site use of fuelshould be included. Emissions from auto-producers(undertakings that generate electricity/heat wholly or partly
for their own use, as an activity that supports their primaryactivity) should be assigned to the sector where they weregenerated and not under 1 A 1 a. Auto-producers may be inpublic or private ownership.

CO2, CH4,
N2O, NOx,CO,
NMVOC,
SO2

1 A 1

a i

Electricity Generation

Comprises emissions from all fuel use for electricity 1A1a i
generation from main activity producers except those fromcombined heat and power plants.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 1

a ii

Combined Heat and Power
Generation (CHP)

Emissions from production of both heat and electrical power 1A1a ii
from main activity producers for sale to the public, at a single
CHP facility.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 1

a iii

Heat Plants

Production of heat from main activity producers for sale by 1A1a iii
pipe network.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 1

b

Petroleum Refining

All combustion activities supporting the refining of petroleum 1A1b
products including on-site combustion for the generation ofelectricity and heat for own use. Does not include
evaporative emissions occurring at the refinery. Theseemissions should be reported separately under 1 B 2 a.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 1

c

Manufacture of Solid Fuels and Combustion emissions from fuel use during the manufacture 1A1c
Other Energy Industriesof secondary and tertiary products from solid fuels including
production of charcoal. Emissions from own on-site fuel use
should be included. Also includes combustion for thegeneration of electricity and heat for own use in theseindustries.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 1

c i

Manufacture of Solid Fuels

Emissions arising from fuel combustion for the production of 1A1c icoke, brown coal briquettes and patent fuel.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

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TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 A 1

Combustion emissions arising from the energy-producing 1A1c ii
industries own (on-site) energy use not mentioned above orfor which separate data are not available. This includes theemissions from own-energy use for the production of
charcoal, bagasse, saw dust, cotton stalks and carbonizingof biofuels as well as fuel used for coal mining, oil and gas
extraction and the processing and upgrading of natural gas.
This category also includes emissions from pre-combustion
processing for CO2 capture and storage. Combustion
emissions from pipeline transport should be reported under1 A 3 e.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Emissions from combustion of fuels in industry. Also includes 1A2
combustion for the generation of electricity and heat for own
use in these industries. Emissions from fuel combustion incoke ovens within the iron and steel industry should bereported under 1 A 1 c and not within manufacturing industry.
Emissions from the industry sector should be specified bysub-categories that correspond to the International Standard
Industrial Classification of all Economic Activities (ISIC).
Energy used for transport by industry should not be reported
here but under Transport (1 A 3). Emissions arising from offroad and other mobile machinery in industry should, if
possible, be broken out as a separate subcategory. For eachcountry, the emissions from the largest fuel-consuming
industrial categories ISIC should be reported, as well as
those from significant emitters of pollutants. A suggested listof categories is outlined below.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

c ii

1 A 2

Other Energy Industries

Manufacturing Industries andConstruction

Gases

1 A 2

a

Iron and Steel

ISIC Group 271 and Class 2731.

1 A 2

b

Non-Ferrous Metals

ISIC Group 272 and Class 2732.

1A2b

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 2

c

Chemicals

ISIC Division 24.

1A2c

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 2

d

Pulp, Paper and Print

ISIC Divisions 21 and 22.

1A2d

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 2

e

Food Processing, Beverages
and Tobacco

ISIC Divisions 15 and 16.

1A2e

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 2

f

Non-Metallic Minerals

Includes products such as glass ceramic, cement, etc.
ISIC Division 26.

1A2f

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

1 A 2

g

Transport Equipment

ISIC Divisions 34 and 35.

1 A 2

h

Machinery

Includes fabricated metal products, machinery
equipment other than transport equipment.
ISIC Divisions 28, 29, 30, 31 and 32.

1 A 2

i

Mining (excluding fuels) and
Quarrying

1 A 2

j

1 A 2

1 A 2

96 GLsCategory
Code

Gases
CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

and 1A2f

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

ISIC Divisions 13 and 14.

NA

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Wood and Wood Products

ISIC Division 20.

NA

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

k

Construction

ISIC Division 45.

1A2f

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2l

Textile and Leather

ISIC Divisions 17, 18 and 19.

NA

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Non-specified Industry:

Any manufacturing industry/construction not included above NAor for which separate data are not available. Includes ISIC
Divisions 25, 33, 36 and 37.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Emissions from the combustion and evaporation of fuel for 1A3
all transport activity (excluding military transport), regardlessof the sector, specified by sub-categories below. Emissions
from fuel sold to any air or marine vessel engaged ininternational transport (1 A 3 a i and 1 A 3 d i) should as far
as possible be excluded from the totals and subtotals in thiscategory and should be reported separately.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

1 A 2 m1 A 3

Transport

1 A 3

a

Civil Aviation

Emissions from international and domestic civil aviation, 1A3a
including take-offs and landings. Comprises civil commercial
use of airplanes, including: scheduled and charter traffic forpassengers and freight, air taxiing, and general aviation. Theinternational/domestic split should be determined on thebasis of departure and landing locations for each flight stage
and not by the nationality of the airline. Exclude use of fuelat airports for ground transport which is reported under 1 A 3
e Other Transportation. Also exclude fuel for stationary
combustion at airports; report this information under theappropriate stationary combustion category.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

a i

International Aviation(International Bunkers)

Emissions from flights that depart in one country and arrive 1A3a i
in a different country. Include take-offs and landings for theseflight stages. Emissions from international military aviation
can be included as a separate sub-category of international
aviation provided that the same definitional distinction isapplied and data are available to support the definition.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

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TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 A 3

a ii

Domestic Aviation

Emissions from civil domestic passenger and freight traffic 1A3a ii
that departs and arrives in the same country (commercial,private, agriculture, etc.), including take-offs and landings forthese flight stages. Note that this may include journeys of
considerable length between two airports in a country (e.g.
San Francisco to Honolulu). Exclude military, which should
be reported under 1 A 5 b.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b

Road Transportation

All combustion and evaporative emissions arising from fuel 1A3b
use in road vehicles, including the use of agricultural vehicles
on paved roads.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b i

Cars

Emissions from automobiles so designated in the vehicle 1A3b i
registering country primarily for transport of persons andnormally having a capacity of 12 persons or fewer.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b i 1 Passenger Cars With 3-way
Catalysts

Emissions from passenger car vehicles with 3-way catalysts. 1A3b i

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b i 2 Passenger Cars Without 3-way
Catalysts

Passenger car emissions from vehicles without 3-way 1A3b i
catalysts.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b ii

Emissions from vehicles so designated in the vehicle 1A3b ii,
1A3b iregistering country primarily for transportation of light-weightcargo or which are equipped with special features such as
four-wheel drive for off-road operation. The gross vehicle
weight normally ranges up to 3500-3900 kg or less.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b ii 1 Light-duty Trucks With 3-way
Catalysts

Emissions from light duty trucks with 3-way catalysts.

1A3b ii

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b ii 2 Light-duty Trucks Without 3-way Emissions from light duty trucks without 3-way catalysts.
Catalysts

1A3b ii

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b iii

Heavy-duty Trucks and Buses

Emissions from any vehicles so designated in the vehicle 1A3b iii
registering country. Normally the gross vehicle weight
ranges from 3500-3900 kg or more for heavy duty trucks andthe buses are rated to carry more than 12 persons.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b iv

Motorcycles

Emissions from any motor vehicle designed to travel with not 1A3b iv
more than three wheels in contact with the ground andweighing less than 680 kg.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b v

Evaporative Emissions from
VehiclesEvaporative emissions from vehicles (e.g. hot soak, running 1A3b v
losses) are included here. Emissions from loading fuel into
vehicles are excluded.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

b vi

Urea-based Catalysts

CO2 emissions from use of urea-based additives in catalytic
converters (non-combustive emissions).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

8.12

Light-duty Trucks

Gases

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 A 3

c

Railways

Emissions from railway transport for both freight and 1A3c
passenger traffic routes.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

d

Water-borne Navigation

Emissions from fuels used to propel water-borne vessels, 1A3d
including hovercraft and hydrofoils, but excluding fishingvessels. The international/domestic split should bedetermined on the basis of port of departure and port ofarrival, and not by the flag or nationality of the ship.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

d i

International Water-borne
Navigation (International
Bunkers)

Emissions from fuels used by vessels of all flags that are 1A3d i
engaged in international water-borne navigation. Theinternational navigation may take place at sea, on inland
lakes and waterways and in coastal waters. Includes
emissions from journeys that depart in one country and arrive
in a different country. Exclude consumption by fishingvessels (see Other Sector - Fishing). Emissions frominternational military water-borne navigation can be included
as a separate sub-category of international water-borne
navigation provided that the same definitional distinction isapplied and data are available to support the definition.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

d ii

Domestic Water-borne
Navigation

Emissions from fuels used by vessels of all flags that depart 1A3d ii
and arrive in the same country (exclude fishing, which should
be reported under 1 A 4 c iii, and military, which should bereported under 1 A 5 b). Note that this may include journeysof considerable length between two ports in a country (e.g.
San Francisco to Honolulu).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

e

Other Transportation

Combustion emissions from all remaining transport activities 1A3de
including pipeline transportation, ground activities in airports
and harbours, and off-road activities not otherwise reported
under 1 A 4 c Agriculture or 1 A 2. Manufacturing Industries
and Construction. Military transport should be reported under1 A 5 (see 1 A 5 Non-specified).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

e i

Pipeline Transport

Combustion related emissions from the operation of pump 1A3e
stations and maintenance of pipelines. Transport via
pipelines includes transport of gases, liquids, slurry andother commodities via pipelines. Distribution of natural or
manufactured gas, water or steam from the distributor to final
users is excluded and should be reported in 1 A 1 c ii or
1 A 4 a.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 3

e ii

Off-road

Combustion emissions from Other Transportation excluding 1A3e
Pipeline Transport.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Other Sectors

Emissions from combustion activities as described below, 1A4
including combustion for the generation of electricity andheat for own use in these sectors.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 4

Gases

1 A 4

a

Commercial/Institutional

Emissions from fuel combustion in commercial and 1A 4 ainstitutional buildings; all activities included in ISIC Divisions
41,50, 51, 52, 55, 63-67, 70-75, 80, 85, 90-93 and 99.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 4

b

Residential

All emissions from fuel combustion in households.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

1A4b

8.13

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

96 GLsCategory
Code

Gases

1 A 4

c

Agriculture/Forestry/Fishing/Fish Emissions from fuel combustion in agriculture, forestry, 1A4c
Farms
fishing and fishing industries such as fish farms. Activities
included in ISIC Divisions 01, 02 and 05. Highway
agricultural transportation is excluded.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 4

c i

Stationary

Emissions from fuels combusted in pumps, grain drying, 1A4ci
horticultural greenhouses and other agriculture, forestry or
stationary combustion in the fishing industry.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 4

c ii

Off-road Vehicles and Other
MachineryEmissions from fuels combusted in traction vehicles on farm 1A3e
land and in forests.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 4

c iii

Fishing (mobile combustion)

Emissions from fuels combusted for inland, coastal and 1A4ciii
deep-sea fishing. Fishing should cover vessels of all flags
that have refuelled in the country (include international
fishing).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Non-Specified

All remaining emissions from fuel combustion that are not 1A5
specified elsewhere. Include emissions from fuel delivered tothe military in the country and delivered to the military ofother countries that are not engaged in multilateral
operations
Emissions from fuel sold to any air or marine vessel engaged
in multilateral operation pursuant to the Charter of the United
Nations should be excluded from the totals and subtotals of
the military transport, and should be reported separately.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 5

1 A 5

a

Stationary

Emissions from fuel combustion in stationary sources that 1A5a
are not specified elsewhere.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 5

b

MobileEmissions from vehicles and other machinery, marine and 1A5b
aviation (not included in 1 A 4 c ii or elsewhere).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 5

b i

Mobile (Aviation Component)

All remaining aviation emissions from fuel combustion thatare not specified elsewhere. Include emissions from fueldelivered to the country’s military not otherwise included
separately in 1 A3 a i as well as fuel delivered within thatcountry but used by militaries of other countries that are notengaged in multilateral operation pursuant to the Charter of
the United Nations.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 5

b ii

Mobile (Water-borne
Component)

All remaining water-borne emissions from fuel combustionthat are not specified elsewhere. Include emissions from fueldelivered to the country’s military not otherwise included
separately in 1 A3 d i as well as fuel delivered within thatcountry but used by militaries of other countries that are notengaged in multilateral operation pursuant to the Charter of
the United Nations.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 A 5

b iii

Mobile (Other)

All remaining emissions from mobile sources not included
elsewhere.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

8.14

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 A 5

Multilateral Operations

Emissions from fuel sold to any air or marine vessel engaged
in multilateral operations pursuant to the Charter of theUnited Nations should be excluded from the totals andsubtotals of the military transport, and should be reported
separately.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

1 B

Fugitive Emissions from Fuels

Includes all intentional and unintentional emissions from the 1B
extraction, processing, storage and transport of fuel to thepoint of final use.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,1 B 1

Solid Fuels

Includes all intentional and unintentional emissions from the 1B1
extraction, processing, storage and transport of fuel to thepoint of final use.

CO2,
CH4,

c

Gases

1 B 1

a

Coal Mining and Handling

Includes all fugitive emissions from coal.

1B1a

CO2,
CH4,

1 B 1

a i

Underground Mines

Includes all emissions arising from mining, post-mining, 1B1a iabandoned mines and flaring of drained methane.

CO2,
CH4,

1 B 1

a i 1 Mining

Includes all seam gas emissions vented to atmosphere from 1B1a i
coal mine ventilation air and degasification systems.

CO2,
CH4,

1 B 1

a i 2 Post-mining Seam Gas
Emissions

Includes methane and CO2 emitted after coal has been 1B1a imined, brought to the surface and subsequently processed,
stored and transported.

CO2,
CH4,

1 B 1

a i 3 Abandoned Underground Mines Includes methane emissions from abandoned underground 1B1a imines.

CO2,
CH4,

1 B 1

a i 4 Flaring of Drained Methane orMethane drained and flared, or ventilation gas converted to 1B1a i
Conversion of Methane to CO2 CO2 by an oxidation process should be included here.
Methane used for energy production should be included inVolume 2, Energy, Chapter 2 ‘Stationary Combustion’.

CO2,
CH4,

1 B 1

a ii

Includes all seam gas emissions arising from surface coal 1B1a ii
mining.

CO2,
CH4,

1 B 1

a ii 1 Mining

Includes methane and CO2 emitted during mining frombreakage of coal and associated strata and leakage from thepit floor and high wall.

CO2,
CH4,

1 B 1

a ii 2 Post-mining Seam Gas
Emissions

Includes methane and CO2 emitted after coal has been 1B1a ii
mined, subsequently processed, stored and transported.

CO2,
CH4,

1 B 1

a ii 3 Abandoned Surface Mines

Includes methane emissions from abandoned surface
mines.

CO2,
CH4

1 B 1

a iii

Coal Exploration

Includes methane emissions from boreholes drilled for the
purposes of coal exploration.

CH4

1 B 1

b

Uncontrolled Combustion, andBurning Coal Dumps

Includes fugitive emissions of CO2 from uncontrolled 1B1c
combustion in coal.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 B 1

c

Fuel Transformation

Fugitive emissions arising during the manufacture of 1B1b
secondary and tertiary products from fuels.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 B 1

c i

Charcoal and Biochar
Production

Fugitive emissions arising during the production of charcoal
and biochar.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 B 1

c ii

Coke Production

Fugitive emissions arising during the production of coke.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Surface Mines

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

8.15

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 B 1

c iii

Solid to Solid Fuel Production

Fugitive emissions arising during the production of woodpellets.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

1 B 1

c iv

Gasification Transformation

Fugitive emissions from the transformation of biomass, coalor natural gas into syngas, composed by H2, CO, CO2 andCH4, and, then, into a liquid hydrocarbons fuels.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

Oil and Natural Gas

Comprises fugitive emissions from all oil and natural gas 1B2
activities. The primary sources of these emissions may
include fugitive equipment leaks, evaporation losses,
venting, flaring and accidental releases.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

Gases

1 B 2

a

Oil

Comprises emissions from venting, flaring and all other 1B2a
fugitive sources associated with the exploration, production,transmission, upgrading, and refining of crude oil anddistribution of crude oil products.

CO2,
CH4,
NMVOC

1 B 2

a i

Exploration

Fugitive emissions (including venting and flaring) from oil 1B2a iwell drilling, drill stem testing, and well completions.

CO2,
CH4,
NMVOC

1 B 2

a ii

Production and Upgrading

Fugitive emissions from oil production (including venting and 1B2a ii
flaring) occur at the oil wellhead or at the oil sands or shale
oil mine through to the start of the oil transmission system.
This includes fugitive emissions related to well servicing, oilsands or shale oil mining, transport of untreated production(i.e., well effluent, emulsion, oil shale and oil sands) totreating or extraction facilities, activities at extraction andupgrading facilities, associated gas re-injection systems andproduced water disposal systems. Fugitive emission fromupgraders are grouped with those from production rather
than those from refining since the upgraders are often
integrated with extraction facilities and their relative emission
contributions are difficult to establish. However, upgraders
may also be integrated with refineries, co-generation plants
or other industrial facilities and their relative emission
contributions can be difficult to establish in these cases.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

a iii

Transport

Fugitive emissions (including venting and flaring) related to 1B2a iii
the transport of marketable crude oil (including conventional,
heavy and synthetic crude oil and bitumen) to upgraders andrefineries. The transportation systems may comprise
pipelines, marine tankers, tank trucks and rail cars.
Evaporation losses from storage, filling and unloading
activities and fugitive equipment leaks are the primarysources of these emissions.

CO2,
CH4,
NMVOC

1 B 2

a iv

Refining

Fugitive emissions (including venting and flaring) at 1B2a iv
petroleum refineries. Refineries process crude oils, natural
gas liquids and synthetic crude oils to produce final refined
products (e.g., primarily fuels and lubricants). Where
refineries are integrated with other facilities (for example,
upgraders or co-generation plants) their relative emission
contributions can be difficult to establish.

CO2,
CH4,
NMVOC

1 B 2

a v

Distribution of oil productsThis comprises fugitive emissions (including venting and 1B2a v
flaring) from the transport and distribution of refined fuels,
including those at bulk terminals and retail facilities.
Evaporation losses from storage, filling and unloading
activities and fugitive equipment leaks are the primarysources of these emissions. Emissions from refined products
other than fuels are not subject of this segment.

CO2,
CH4,
NMVOC

1 B 2

a vi

Other

Fugitive emissions from oil systems (including venting and 1B2a vi
flaring) not otherwise accounted for in the above segments.
This includes fugitive emissions from spills and otheraccidental releases, waste oil treatment facilities and oilfield
waste disposal facilities.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

8.16

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 B 2

a vi iAbandoned Oil Wells

Fugitive emissions from abandoned oil wells (including any
venting and flaring). This includes leakage at plugged andunplugged onshore and offshore wells

CO2,
CH4

1 B 2

b

Natural Gas

Comprises emissions from venting, flaring and all other 1B2b
fugitive sources associated with the exploration, production,
processing, transmission, storage and distribution of naturalgas (including both associated and non-associated gas).

CO2,
CH4,
NMVOC

1 B 2

b i

Exploration

Fugitive emissions (including venting and flaring) from gas 1Bb iwell drilling, drill stem testing and well completions.

CO2,
CH4,
N2O,
NMVOC

1 B 2

b ii

Production and Gathering

Fugitive emissions (including venting and flaring) from the 1Bb ii
gas wellhead through to the inlet of gas processing plants,
or, where processing is not required, to the tie-in points on
gas transmission systems. This includes fugitive emissions
related to well servicing, gas gathering, processing andassociated waste-water and acid gas disposal activities.

CO2,
CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b iii

Processing

Fugitive emissions (including venting and flaring) from gas 1Bb iii
processing facilities.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b iv

Transmission and Storage

Fugitive emissions (including venting and flaring) from 1B2b ii
systems used to transport processed natural gas to market(i.e., to industrial consumers and natural gas distribution
systems). Fugitive emissions from natural gas storage
systems should also be included in this category. Emissions
from natural gas liquids extraction plants on gas
transmission systems should be reported as part of natural
gas processing (Sector 1.B.2.b.iii.3). Fugitive emissions
related to the transmission of natural gas liquids should bereported under Category 1.B.2.a.iii.3.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b v 5 Distribution

Fugitive emissions (including any venting and flaring) from NA
the distribution of natural gas to end users. This also includes
emissions from short term storage at public utilities or
consumers as well as fugitive losses from tanks of gas driven
vehicles.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b vi

Gas Post-Meter

Fugitive emissions (including any venting and flaring)
beyond gas meters, including from appliances, power plants,
and natural gas-fuelled vehicles.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b vi
i

Other

Fugitive emissions from natural gas systems (including 1B2 cventing and flaring) not otherwise accounted for in the above
segments. This may include emissions from well blowouts
and pipeline ruptures or dig-ins.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 B 2

b vi
ii

Abandoned Gas Wells

Fugitive emissions from abandoned wells (including any
venting and flaring). This includes leakage at plugged andunplugged onshore and offshore wells

CH4

Gases

1 B 3

Other Emissions from Energy
Production

Other fugitive emissions for example, from geo thermalenergy production, peat and other energy production notincluded in 1.B.2.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

1 C

Carbon Dioxide Transport andStorage

Carbon dioxide (CO2) capture and storage (CCS) involves
the capture of CO2 from anthropogenic sources, its transport
to a storage location and its long-term isolation from theatmosphere. Emissions associated with CO2 transport,
injection and storage are covered under category 1C.
Emissions (and reductions) associated with CO2 capture
should be reported under the IPCC Sector in which capture
takes place (e.g. Fuel Combustion or Industrial Activities).

CO2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

8.17

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

1 C 1Transport of CO2

This comprises fugitive emissions from the systems used totransport captured CO2 from the source to the injection site.
These emissions may comprise losses due to fugitiveequipment leaks, venting and releases due to pipeline
ruptures or other accidental releases (e.g., temporarystorage).

CO2

Gases

1 C 1

a

Pipelines

Fugitive emissions from the pipeline system used totransport CO2 to the injection site.

CO2

1 C 1

b

Ships

Fugitive emissions from the ships used to transport CO2 tothe injection site.

CO2

1 C 1

c

Other (please specify)

Fugitive emissions from other systems used to transport CO2
to the injection site and temporary storage

CO2

Injection and Storage

Fugitive emissions from activities and equipment at the
injection site and those from the end containment once theCO2 is placed in storage.

CO2

1 C 2

1 C 2

a

Injection

Fugitive emissions from activities and equipment at the
injection site.

CO2

1 C 2

b

Storage

Fugitive emissions from the end equipment once the CO2 isplaced in storage.

CO2

Other

Any other emissions from CCS not reported elsewhere.

CO2

1 C 3

2 INDUSTRIAL PROCESSES AND PRODUCT Emissions from industrial processes and product use,
USE
excluding those related to energy combustion (reported
under 1A), extraction, processing and transport of fuels(reported under 1B) and CO2 transport, injection and storage(reported under 1C).

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogenated
gases,NOx,
CO,
NMVOC,SO2

2 A

Mineral Industry

2 A 1

Cement Production

Process-related emissions from the production of various 2A1
types of cement (ISIC: D2694).

CO2,
CH4,

2 A 2

Lime Production

Process-related emissions from the production of various 2A2
types of lime (ISIC: D2694).

CO2,
CH4

2 A 3

Glass Production

Process-related emissions from the production of various 2A3, 2A4 CO2,
CH4
types of glass (ISIC: D2610).

2 A 4

Other Process Uses of Carbonates

Includes limestone, dolomite and other carbonates etc. 2A3, 2A4 CO2,CH4,Emissions from the use of limestone, dolomite and otherNOx,carbonates should be included in the industrial source
CO,
NMVOC,
category where they are emitted. Therefore, for example,
SO2
where a carbonate is used as a flux for iron and steel
production, resultant emissions should be reported under
2C1 “Iron and Steel Production” rather than this subcategory.

2A

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

2 A 4

a

Ceramics

Process-related emissions from the production of bricks and 2A3
roof tiles, vitrified clay pipes, refractory products, expanded
clay products, wall and floor tiles, table and ornamental ware(household ceramics), sanitary ware, technical ceramics,
and inorganic bonded abrasives (ISIC: D2691, D2692 andD2693).

CO2,
CH4

2 A 4

b

Other Uses of Soda Ash

This should include emissions from soda ash use that are 2A4
not included elsewhere. For example, soda ash used forglass should be reported in 2A3.

CO2,
CH4,
NOx,
CO,
NMVOC,
SO2

8.18

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 A 4

c

Non Metallurgical Magnesia
Production

This source category should include emissions from 2A3
magnesia production that are not included elsewhere. For
example, where magnesia production is used for primaryand secondary magnesium production, emissions should bereported in relevant source category in Metals.

CO2,
CH4

2 A 4

d

Other (please specify)

Process-related emissions reported under this sub-category 2A3
should include all other miscellaneous uses of limestone,
dolomite and other carbonates, except from uses alreadylisted in the sub-categories above, and uses as fluxes or
slagging agents in the Metals and Chemicals industries, orfor the liming of soils and wetlands in Agriculture, Forestry
and Other Land Uses (ISIC D269).

CO2,
CH4,
NOx,
CO,
NMVOC,
SO2

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Gases

2 A 5

Other (please specify)

2A7

2 B

Chemical Industry

2B, 2A4, CO2,
3C
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogenated
gases,NOx,
CO,
NMVOC,SO2

2 B 1

Ammonia Production

Ammonia (NH3) is a major industrial chemical and the most 2B1
important nitrogenous material produced. Ammonia gas isused directly as a fertilizer, in heat treating, paper pulping,
nitric acid and nitrates manufacture, nitric acid ester and nitro
compound manufacture, explosives of various types, and asa refrigerant. Amines, amides, and miscellaneous otherorganic compounds, such as urea, are made from ammonia.
The main greenhouse gas emitted from NH3 production isCO2. CO2 used in the production of urea, a downstream
process, should be subtracted from the CO2 generated andaccounted for in the AFOLU Sector.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

2 B 2

Nitric Acid Production

Nitric acid is used as a raw material mainly in the 2B2
manufacture of nitrogenous-based fertiliser. Nitric acid may
also be used in the production of adipic acid and explosives(e.g., dynamite), for metal etching and in the processing of
ferrous metals. The main greenhouse gas emitted from
HNO3 production is nitrous oxide.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

2 B 3

Adipic Acid Production

Adipic acid is used in the manufacture of a large number of 2B3
products including synthetic fibres, coatings, plastics,
urethane foams, elastomers and synthetic lubricants. The
production of Nylon 6.6 accounts for the bulk of adipic aciduse. The main greenhouse gas emitted from adipic acidproduction is nitrous oxide.

N2O,
CO2,
CH4
NOx

2 B 4

Caprolactam, Glyoxal and Glyoxylic
Acid Production

Most of the annual production of caprolactam (NH(CH2)5CO) 2B5
is consumed as the monomer for nylon-6 fibres and plastics,
with a substantial proportion of the fibre used in carpet
manufacturing. All commercial processes for the
manufacture of caprolactam are based on either toluene or
benzene. This subcategory also covers production of glyoxal(ethanedial) and glyoxylic acid production. The maingreenhouse gas emitted from this subcategory is nitrous
oxide.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

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Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 B 5

Carbide Production

The production of carbide can result in emissions of CO2, 2B4
CH4, CO and SO2. Silicon carbide is a significant artificial
abrasive. It is produced from silica sand or quartz andpetroleum coke. Calcium carbide is used in the production ofacetylene, in the manufacture of cyanamide (a minor
historical use), and as a reductant in electric arc steel
furnaces. It is made from calcium carbonate (limestone) andcarbon-containing reductant (petroleum coke).

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

2 B 6

Titanium Dioxide Production

Titanium dioxide (TiO2) is the most important white pigment. 2B5
The main use is in paint manufacture followed by paper,
plastics, rubber, ceramics, fabrics, floor covering, printing
ink, and other miscellaneous uses. The main production
process is the chloride route, giving rise to CO2 emissions
that are likely to be significant. This category also includes
synthetic rutile production using the Becher process, andtitanium slag production, both of which are reduction
processes using fossil fuels and resulting in CO2 emissions.
Synthetic rutile is the major input to TiO2 production using thechloride route.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

2 B 7

Soda Ash Production

Soda ash (sodium carbonate, Na2CO3) is a white crystalline 2A4
solid that is used as a raw material in a large number ofindustries including glass manufacture, soap and detergents,
pulp and paper production and water treatment. Emissionsof CO2 from the production of soda ash vary dependent on
the manufacturing process. Four different processes may be
used to produce soda ash. Three of these processes,monohydrate, sodium sesquicarbonate (trona) and direct
carbonation, are referred to as natural processes. The fourth,
the Solvay process, is classified as a synthetic process.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

2 B 8

Petrochemical and Carbon Black
Production

2B5

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

Gases

2 B 8 aMethanol

Methanol production covers production of methanol from 2B5
fossil fuel feedstocks [natural gas, petroleum, coal] using
steam reforming or partial oxidation processes. Productionof methanol from biogenic feedstocks (e.g., by fermentation)
is not included in this source category.

CO2,
CH4,
N2O,
NMVOC

2 B 8 b

Ethylene

Ethylene production covers production of ethylene from 2B5
fossil fuel-derived feedstocks at petrochemical plants by thesteam cracking process. Production of ethylene fromprocesses situation within the boundaries of petroleum
refineries is not included in this source category. The
greenhouse gases produced from ethylene production arecarbon dioxide and methane.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

2 B 8 cEthylene Dichloride and Vinyl
Chloride Monomer

Ethylene dichloride and vinyl chloride monomer production 2B5
covers production of ethylene dichloride by direct oxidationor oxychloination of ethylene, and the production of vinyl
chloride monomer from ethylene dichloride. The greenhousegases produced from production of ethylene dichloride
production and vinyl chloride monomer production arecarbon dioxide and methane.

CO2,
CH4,
N2O,
CO,
NMVOC

2 B 8 dEthylene Oxide

Ethylene oxide production covers production of ethylene 2B5oxide by reaction of ethylene and oxygen by catalyticoxidation. The greenhouse gases produced from ethyleneoxide production are carbon dioxide and methane.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

8.20

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 B 8 eAcrylonitrile

Acrylonitrile production covers production of acrylonitrile 2B5
from ammoxidation of propylene, and associated productionof acetonitrile and hydrogen cyanide from the ammoxidation
process. The greenhouse gases produced from productionof acrylonitrile are carbon dioxide and methane.

CO2,
CH4,
N2O,
NMVOC

2 B 8 fCarbon Black

Carbon black production covers production of carbon black 2B5, 3Cfrom fossil fuel-derived feedstocks (petroleum or coalderived carbon black feedstock, natural gas, acetylene).
Production of carbon black from biogenic feedstocks is notincluded in this source category.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,
SO2

2 B 9

Fluorochemical Production

Fluorochemical Production covers the complete range of 2E
fluorochemicals, whether or not the principal products aregreenhouse gases. Emissions encompass HFCs, PFCs, SF6
and all other halogenated gases with global warming
potential. Emissions from process vents often include
primarily by-products but may also include reactants,
intermediates, and products.

HFCs,
PFCs,
SF6,
NF3,
other
halogenated
gases

Various F-gases emissions in HCFC-22 Production

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogen
ated
gases

Gases

2 B 9 a

HCFC-22 Production

2 B 9 b

HFC Production (specify HFC(s) Various F-gases emissions in HFCs Production
produced)

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogenatedgases

2 B 9 cPFC Production (specific PFC(s) Various F-gases emissions in PFCs Production
produced)

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogenatedgases

2 B 9 dSF6 Production

Various F-gases emissions in SF6 Production

2 B 9 eNF3 Production

Various F-gases emissions in NF3 Production

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogenatedgases

2 B 9 fFluoropolymer Production(specify fluoropolymer
produced)

Various F-gases emissions in Fluoropolymer Production

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogenatedgases

2 B 9 gOther Fluorochemical
Production (specify otherfluorochemical produced)

Various F-gases emissions in other fluorochemicals
production

2E1

HFCs,
PFCs,
SF6,
NF3,
other
halogenatedgases

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Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 B 10Hydrogen Production

Emissions from hydrogen production when it is produced as NAa main product at a stand-alone facility. Also, emissions fromproduction of hydrogen as a by-product or intermediate
product at refineries, ammonia production facilities and atother chemical production facilities, insofar as the emissions
are not reported under the respective sectors.

CO2

2 B 11Other (Please specify)

For example, gases with global warming potential listed in 2B5
IPCC assessment reports that do not fall within any
categories above could be reported here, if they are
estimated.

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogenated
gases,NOx,
CO,
NMVOC,SO2

2 C

Metal Industry

2C

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogenated
gases,NOx,
CO,
NMVOC,SO2

2 C 1

Iron and Steel Production

Carbon dioxide is the predominant gas emitted from the 2C1
production of iron and steel. The sources of the carbon
dioxide emissions include that from carbon-containing
reducing agents such as coke and pulverized coal, and, fromminerals such as limestone and dolomite added.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

2 C 2

Ferroalloys Production

Ferroalloys production covers emissions from primary 2C2
metallurgical reduction production of the most common
ferroalloys, i.e. ferro-silicon, silicon metal, ferro-manganese,silicon manganese, and ferro-chromium, excluding thoseemissions relating to fuel use. From the production of thesealloys, carbon dioxide (CO2), nitrous oxide (N2O), andmethane (CH4) originating from ore- and reductant raw
materials, is emitted.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

2 C 3

Aluminium Production

Aluminium Production covers primary production of 2C3
aluminium, except the emissions related to the use of fuel.
Carbon dioxide (CO2) emissions result from theelectrochemical reduction reaction of alumina with a carbonbased
anode.
Tetrafluoromethane
(CF4)
and
hexafluoroethane (C2F6) are also produced intermittently.
No greenhouse gases are produced in recycling ofaluminium other than from the fuels uses for metal remelting.
Sulphur hexafluoride (SF6) emissions are not associated withprimary aluminium production; however, casting of somehigh magnesium containing alloys does result in SF6emissions and these emissions are accounted for in Section
2C4, Magnesium Production. CO2 emissions
from alumina production via the Bayer process areaccounted for in Section 1A, Fuel Combustion Activities andSection 2A2, Lime Production; however, exceptions arealumina production via alternative Bayer-Sintering (BSS and
BSP) and Nepheline-Sintering (NP) processes, which arecovered here in Section 2C3, Aluminium Production.

CO2,
CH4,
PFCs,
NOx,
CO,
NMVOC,
SO2

8.22

Gases

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 C 4

Magnesium Production

Magnesium production covers GHG emissions related to 2C4both primary magnesium production as well as oxidation
protection of magnesium metal during processing (recycling
and casting), excluding those emissions relating to fuel use.
In the primary production of magnesium, carbon dioxide(CO2) is emitted during calcination of dolomite andmagnesite raw materials. Primary production of magnesium
from non-carbonate raw materials does not emit carbon
dioxide. In the processing of liquid magnesium, cover gases
containing carbon dioxide (CO2), sulphur hexafluoride (SF6),
the hydrofluorocarbon HFC 134a or the fluorinated ketone
FK 5-1-12 (C3F7C(O)C2F5) may be used. Partial thermal
decomposition and/or reaction between these compounds
and liquid magnesium generates secondary compounds
such as perfluorocarbons (PFCs), which are emitted inaddition to unreacted cover gas constituents.

CO2,
HFCs,
PFCs,
SF6,
other
halogenated
gases,NOx,
CO,
NMVOC,SO2

2 C 5

Lead Production

Lead production covers production by the sintering/smelting 2C5
process as well as direct smelting. Carbon dioxide emissions
result as a product of the use of a variety of carbon-based
reducing agents in both production processes.

CO2

2 C 6

Zinc Production

Zinc production covers emissions from both primary 2C5
production of zinc from ore as well as recovery of zinc from
scrap metals, excluding emissions related to fuel use.
Following calcination, zinc metal is produced through one ofthree methods: 1-electro-thermic distillation, 2-pyrometallurgical smelting or 3-electrolysis. If method 1 or 2 isused, carbon dioxide (CO2) is emitted. Method 3 does not
result in carbon dioxide emissions. Recovery of zinc frommetal scrap often uses the same methods as primary
production and may thus produce carbon dioxide emissions,which is included in this section.

CO2

2 C 7

Rare Earths

Rare Earth Production covers primary production of rareearth metals and alloys, except the emissions related to theuse of fuel. Carbon dioxide (CO2) emissions result from theelectrochemical reduction reaction of rare earth oxides witha carbon-based anode. Perfluorocarbons (PFCs), mainly
tetrafluoromethane (CF4) and hexafluoroethane (C2F6), arealso produced intermittently.

CO2,
PFCs,
CO

2 C 8

Other (please specify)

2 D

Non-Energy Products from Fuels The use of oil products and coal-derived oils primarily 1, 2A5,
2A6, 3and Solvent Use
intended for purposes other than combustion.

2 D 1

Lubricant Use

Lubricating oils, heat transfer oils, cutting oils and greases.

1, 3

CO2

2 D 2

Paraffin Wax Use

Oil-derived waxes such as petroleum jelly, paraffin waxes 1, 3
and other waxes.

CO2,
CH4,
N2O

2 D 3

Solvent Use

NMVOC emissions from solvent use e.g. in paint application, 3A, 3B
degreasing and dry cleaning should be contained here.
Emissions from the use of HFCs and PFCs as solventsshould be reported under 2F5.

NMVOC

2 D 4

Other (please specify)

For example, CH4, CO and NMVOC emissions from asphalt 2A5, 2A6, CO2,
3D
CH4,
production and use (including asphalt blowing), as well as
N2O,
NMVOC emissions from the use of other chemical products
NOx,
CO,SO2than solvents should be contained here, if relevant.

2C5

Gases

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other,NOx,
CO,
NMVOC,
SO2
CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

NMVOC

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Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name
2 E

Electronics Industry

2 E 1

Definition

96 GLsCategory
Code

Gases

2F6

CO2,
CH4,
N2O,
PFCs,
HFCs,
SF6,
other
halogenated
gases

Integrated Circuit or Semiconductor

Emissions of CF4, C2F6, C3F8, c-C4F8, C4F6, C4F8O, C5F8, 2F6
CHF3, CH2F2, NF3 and SF6 from uses of these gases inIntegrated Circuit (IC) manufacturing in rapidly evolving ways
and in varying amounts, which depend on product (e.g.,memory or logic devices) and equipment manufacturer.

CO2,
N2O,
PFCs,
HFCs,
SF6,
other
halogen
ated
gases

2 E 2

Displays

Uses and emissions of predominantly CF4, CHF3, NF3 and 2F6SF6 during the fabrication of thin-film transistors (TFTs) on
glass substrates for flat panel display manufacture. In
addition to these gases, C2F6, C3F8 and c-C4F8 may also be
used and emitted during the manufacture of thin and smart
displays.

PFCs,
HFCs,
SF6,
N2O,
other
halogen
ated
gases

2 E 3

Photovoltaics

Photovoltaic cell manufacture may use and emit CF4 and 2F6
C2F6 among others.

PFCs,
HFCs,
SF6,
other
halogen
ated
gases

2 E 4

Microelectromechanical systems(MEMS)

Microelectromechanical systems (MEMS) is a sub-sector of
Electronics Industry, the technology of microscopic devices,
particularly those with moving parts. The emissions happen
during the same technological processes as for other
Electronics sub-sectors, the main gases are: CF4, c-C4F8,
SF6.

PFCs,
SF6,
other
halogen
ated
gases

2 E 5

Other (please specify)

2F6

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogen
ated
gases

2 F

Product Uses as Substitutes for
Ozone Depleting Substances

2F

CO2,
HFCs,
PFCs,
other
halogen
ated
gases

2 F 1

Refrigeration and Air Conditioning

Refrigeration and air-conditioning systems are usually 2F1classified in six application domains or categories. These
categories utilise different technologies such as heatexchangers, expansion devices, pipings and compressors.
The six application domains are domestic refrigeration,commercial refrigeration, industrial processes, transport
refrigeration, stationary air conditioning, mobile airconditioning systems. For all these applications, various
HFCs are selectively replacing CFCs and HCFCs. For
example, in developed countries, HFC-134a has replaced
CFC-12 in domestic refrigeration and mobile air conditioning
systems, and blends of HFCs such as R-407C (HFC32/HFC-125/HFC-134a) and R-410A (HFC-32/HFC-125)
are replacing HCFC-22 mainly in stationary air conditioning.
Other, non HFC substances are used to replace CFCs and
HCFCs such as iso-butane in domestic refrigeration orammonia in industrial refrigeration. HFC-152a is also being
considered for mobile air conditioning in several regions.

CO2,
HFCs,
PFCs,
other
halogen
ated
gases

8.24

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

96 GLsCategory
Code

Gases

2 F 1 aRefrigeration and Stationary Air The application domains are domestic refrigeration, 2F1
Conditioning
commercial refrigeration, industrial processes, stationary air
conditioning.

CO2,
HFCs,
PFCs,
other
halogenatedgases

2 F 1 bMobile Air Conditioning

The application domains are transport refrigeration, mobile 2F1
air-conditioning systems.

CO2,
HFCs,
PFCs,
other
halogen
ated
gases

2 F 2

Foam Blowing Agents

HFCs are being used as replacements for CFCs and HCFCs 2F2
in foams, particularly in closed-cell insulation applications.
Compounds that are being used include HFC-245fa, HFC365mfc, HFC-227ea, HFC-134a, and HFC-152a. The
processes and applications for which these various HFCs
are being used include insulation boards and panels, pipe
sections, sprayed systems and one-component gap fillingfoams. For open-cell foams, such as integral skin products
for automotive steering wheels and facias, emissions of
HFCs used as blowing agents are likely to occur during the
manufacturing process. In closed-cell foam, emissions not
only occur during the manufacturing phase, but usuallyextend into the in-use phase and often the majority ofemission occurs at the end-of-life (de-commissioning
losses). Accordingly, emissions can occur over a period of
up to 50 years or even longer.

CO2,
HFCs,
PFCs,
other
halogen
ated
gases

2 F 3

Fire Protection

There are two general types of fire protection (fire 2F3
suppression) equipment that use greenhouse gases as
partial replacements for halons: portable (streaming)
equipment, and fixed (flooding) equipment. The non-ozone
depleting, industrial gases HFCs, PFCs and more recently afluoroketone are mainly used as substitutes for halons,typically halon 1301, in flooding equipment. PFCs played anearly role in halon 1301 replacement but current use islimited to replenishment of previously installed systems.
HFCs in portable equipment, typically replacing halon 1211,
are available but have achieved very limited market
acceptance due primarily to their high cost. PFC use in new
portable extinguishers is currently limited to a small amount(few percent) in an HCFC blend.

CO2,
HFCs,
PFCs,
other
halogen
ated
gases

2 F 4

Aerosols

Most aerosol packages now contain hydrocarbon (HC) as 2F4
propellants but, in a small fraction of the total, HFCs and
PFCs may be used as propellants or solvents. Emissions
from aerosols usually occur shortly after production, on
average six months after sale. During the use of aerosols,
100% of the chemical is emitted. The 5 main sources are
metered dose inhalers (MDIs), personal care products (e.g.
hair care, deodorant, shaving cream), household products(e.g. air-fresheners, oven and fabric cleaners), industrial
products (e.g. special cleaning sprays such as those for
operating electrical contact, lubricants, pipe-freezers) andother general products (e.g. silly string, tire inflators,
claxons), although in some regions the use of such generalproducts is restricted. The HFCs currently used as
propellants are HFC 134a, HFC 227ea, and HFC 152a. The
substance HFC 43 10mee and a PFC, perfluorohexane, areused as solvents in industrial aerosol products.

HFCs,
PFCs,
other
halogen
ated
gases

2 F 5

Solvents

HFCs and, to a much lesser extent PFCs, are being used as 2F5
substitutes for ozone depleting substances (most notably
CFC-113). Typical HFCs used are HFC-365mfc and HFC43-10mee. Use of these fluorinated replacements is muchless widespread than the ozone depleting substances they
replace. Re-capture and re-use is also much more widelypracticed The primary areas of use are precision cleaning,
electronics cleaning, metal cleaning and deposition
applications. Emissions from aerosols containing solventsshould be reported under category 2F4 "Aerosols" rather
than under this category.

HFCs,
PFCs,
other
halogenatedgases

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

8.25

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 F 6

Other Applications (please specify)

The properties of ozone depleting substances have made 2F6them attractive for a variety of niche applications not coveredin other sub-source categories. These include electronics
testing, heat transfer, dielectric fluid and medical
applications. The properties of HFCs and PFCs are equallyattractive in some of these sectors and they have been
adopted as substitutes. There are also some historical usesof PFCs, as well as emerging use of HFCs, in theseapplications. These applications have leakage rates ranging
from 100% emissive in year of application to around 1% perannum.

2 G

OTHER PRODUCT MANUFACTURE
AND USE2 G 1

Electrical Equipment

2F6, 3D

Gases
CO2,
CH4,
N2O,
HFCs,
PFCs,
other
halogen
ated
gases

CO2,
CH4,
N2O,
HFCs,
PFCs,
SF6,
other
halogenated
gasesElectrical equipment is used in the transmission and 2F6
distribution of electricity above 1 kV. SF6 is used in gasinsulated switchgear (GIS), gas circuit breakers (GCB), gasinsulated transformers (GIT), gas-insulated lines (GIL),
outdoor gas-insulated instrument transformers, reclosers,
switches, ring main units and other equipment.

SF6,
PFCs,
other
halogenatedgases

2 G 1 aManufacture of Electrical
Equipment

2F6

SF6,
PFCs,
other
halogenatedgases

2 G 1 bUse of Electrical Equipment

2F6

SF6,
PFCs,
other
halogenatedgases

2 G 1 cDisposal of Electrical Equipment

2F6

SF6,
PFCs,
other
halogen
ated
gases

2F6

SF6,
PFCs,
other
halogen
ated
gases

2 G 2

Halogenated Gases from Other
Product Uses

2 G 2 aMilitary Applications

Military applications include AWACS, which are military 2F6reconnaissance planes of the Boeing E-3A type. In AWACS(and possibly other reconnaissance planes), the SF6 is used
as an insulating gas in the radar system.

SF6,
PFCs,
other
halogenatedgases

2 G 2 bAccelerators

Particle accelerators are used for research purposes (at 2F6universities and research institutions), for industrial
applications (in cross-linking polymers for cable insulationand for rubber parts and hoses), and in medical(radiotherapy) applications.

SF6,
PFCs,
other
halogenatedgases

2 G 2 cWaterproofing of Electronic
Circuits

This source includes HFCs and PFCs used to waterproof 2F6electronic circuits. Electronic circuit boards often have thin
conformal waterproofing coatings applied in a variety of
applications, especially for mobile devices such as
smartphones and tablets to prevent damage by accidental
exposure to water, and in demanding environments, such as
automotive and aerospace, to protect from the ingress ofmoisture. In all situations, the ingress of water could shortcircuit the electronic components and circuitry.

HFCs,
PFCs

8.26

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

2 G 2 dOther (please specify)

This source includes adiabatic uses, sound-proof glazing, 2F6
PFCs used as heat transfer fluids in consumer andcommercial applications, PFCs used in cosmetic andmedical applications, and PFCs and SF6 used as tracers.

2 G 3

N2O from Product Uses
Medical Applications

2 G 3 a2 G 3 bPropellant for Pressure andAerosol Products

2 G 3 cOther (Please specify)

Gases
SF6,
PFCs,
other
halogen
ated
gases

3D

N2O

This source covers evaporative emissions of nitrous oxide 3D

N2O(N2O) that arise from medical applications (anaesthetic use,analgesic use and veterinary use). N2O is used during
anaesthesia for two reasons: a) as an anaesthetic andanalgesic and as b) a carrier gas for volatile fluorinatedhydrocarbon anaesthetics such as isoflurane, sevofluraneand desflurane.
This source covers evaporative emissions of nitrous oxide 3D(N2O) that arise from use as a propellant in aerosol products
primarily in food industry. Typical usage is to make whippedcream, where cartridges filled with N2O are used to blow thecream into foam.

N2O

3D

N2O
CO2,
CH4,
HFCs,
other
halogen
ated
gases

2 G 4

Other (Please specify)

2F6, 3D

2 H

Other

2D1, 2D2, CO2,
2G
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

2 H 1

Pulp and Paper Industry

2D1

CO2,
CH4,
NOx,
CO,
NMVOC,SO2

2 H 2

Food and Beverages Industry

2D2

CO2,
CH4,
NOx,
CO,
NMVOC,SO2

2 H 3

Other (please specify)

2G

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC,SO2

3 AGRICULTURE, FORESTRY, AND OTHER
LAND USE

Emissions and removals from forest land, cropland, 4,5grassland, wetlands, settlements, and other land. Also
includes emissions from livestock and manure management,
emissions from managed soils, and emissions from liming
and urea application. Methods to estimate annual harvested
wood product (HWP) variables are also covered in thiscategory.

CH4,
N2O,
CO2

3 A

Livestock

Methane emissions from enteric fermentation, and methane 4
and nitrous oxide emissions from manure management.

CH4

3 A 1

Enteric Fermentation

Methane emissions from herbivores as a by-product of 4A
enteric fermentation (a digestive process by whichcarbohydrates are broken down by micro-organisms into
simple molecules for absorption into the bloodstream).
Ruminant animals (e.g., cattle, sheep) are major sources
with moderate amounts produced from non-ruminantanimals (e.g., pigs, horses).

CH4

Methane emissions from dairy cows and other cattle.

CH4

3 A 1 aCattle2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

4A1

8.27

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

3 A 1 a i

Dairy Cows

Methane emissions from cattle producing milkcommercial exchange being grown for dairy purposes.

for 4A1aCH4

3 A 1 a ii

Other Cattle

Methane emissions from all non-dairy cattle including: cattle 4A1b
kept or grown for meat production, draft animals, andbreeding animals.

CH4

3 A 1 bBuffalo

Methane emissions from buffalo.

4A2

CH4

3 A 1 c

Sheep

Methane emissions from sheep.

4A3

CH4

3 A 1 dGoats

Methane emissions from goats.

4A4

CH4

3 A 1 eCamelsMethane emissions from camels.

4A5

CH4

3 A 1 fHorsesMethane emissions from horses.

4A6

CH4

3 A 1 gMules and Asses

Methane emissions from mules and asses.

4A7

CH4

3 A 1 hSwine

Methane emissions from swine.

4A8

CH4

3 A 1 jOther (please specify)

Methane emissions from other livestock (e.g. alpacas, 4A10
llamas, deer, reindeer, etc.).

CH4

Methane and nitrous oxide emissions from the 4B
decomposition of manure under low oxygen or anaerobic
conditions and on-farm co-digestates combined with manurein on-farm biogas plants. These conditions often occur whenlarge numbers of animals are managed in a confined area
(e.g. dairy farms, beef feedlots, and swine and poultry
farms), where manure is typically stored in large piles ordisposed of in lagoons and other types of manure
management systems.

CH4,
N2O

3 A 2

Manure Management

Gases

3 A 2 aCattleMethane and nitrous oxide emissions from thedecomposition of manure from cattle.

4B1

CH4,
N2O

3 A 2 a i

Dairy Cows

Methane and nitrous oxide emissions from thedecomposition of manure from dairy cows.

4B1a

CH4,
N2O

3 A 2 a ii

Other Cattle

Methane and nitrous oxide emissions from thedecomposition of manure from other cattle.

4B1b

CH4,
N2O

3 A 2 bBuffalo

Methane and nitrous oxide emissions from thedecomposition of manure from buffalo.

4B2

CH4,
N2O

3 A 2 c

Sheep

Methane and nitrous oxide emissions from thedecomposition of manure from sheep.

4B3

CH4,
N2O

3 A 2 dGoats

Methane and nitrous oxide emissions from thedecomposition of manure from goats.

4B4

CH4,
N2O

3 A 2 eCamelsMethane and nitrous oxide emissions from thedecomposition of manure from camels.

4B5

CH4,
N2O

3 A 2 fHorsesMethane and nitrous oxide emissions from thedecomposition of manure from horses.

4B6

CH4,
N2O

3 A 2 gMules and Asses

Methane and nitrous oxide emissions from thedecomposition of manure from mules and assess.

4B7

CH4,
N2O

3 A 2 hSwine

Methane and nitrous oxide emissions from thedecomposition of manure from swine.

4B8

CH4,
N2O

3 A 2 i

Poultry

Methane and nitrous oxide emissions from thedecomposition of manure from poultry including chicken,
broilers, turkeys, and ducks.

4B9

CH4,
N2O

8.28

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

3 A 2 jMethane and nitrous oxide emissions from the 4B13
decomposition of manure from other livestock (e.g. alpacas,
llamas, deer, reindeer, fur-bearing animals, ostriches, etc.)

CH4,
N2O

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

Other (please specify)

Gases

3 B

Land

Emissions and removals from five land use categories 5(Forest land, Cropland, Grasslands, Settlements, and Otherland) except for sources listed under 3C (Aggregate sources
and non-CO2 emissions sources on land). Except for
Wetlands, the greenhouse gas inventory involves estimationof changes in carbon stock from five carbon pools (i.e.
aboveground biomass, belowground biomass, dead wood,
litter, and soil organic matter), as appropriate.

3 B 1

Forest Land

Emissions and removals from lands with woody vegetation 5A,5B,5D CO2,
CH4
consistent with thresholds used to define forest land in the
N2O,
national GHG inventory, sub-divided into managed andNOx,CO,unmanaged, and possibly also by climatic region, soil type
NMVOC,and vegetation type as appropriate. It also includes systems
SO2
with vegetation that currently fall below, but are expected tolater exceed, the threshold values used by a country todefine the forest land category.

3 B 1 aForest land Remaining Forest
Land

Emissions and removals from managed forests and 5A
plantations which have always been under forest land use orother land categories converted to forest over 20 years ago(default assumption).

3 B 1 bLand Converted to Forest Land Emissions and removals from lands converted to forest land. 5A,5C,5D CO2,
CH4
Includes conversion of cropland, grassland, wetlands,
N2O,
settlements, and other land to forest land. Even abandonedNOx,CO,
lands which are regenerating to forest due to human
NMVOC,
activities are also included.
SO2

3 B 1 b i

Cropland Converted to Forest
Land

Emissions and removals from cropland converted to forest
land.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 1 b ii

Grassland Converted to Forest
Land

Emissions and removals from grassland converted to forest
land.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 1 b iii

Wetlands Converted to Forest
Land

Emissions and removals from wetlands converted to forest
land.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 1 b iv

Settlements Converted to Forest Emissions and removals from settlements converted toforest land.
Land

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 1 b v

Other Land Converted to Forest Emissions and removals from other land converted to forest
land.
Land

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

8.29

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

3 B 2Emissions and removals from arable and tillage land, rice `fields, and agro-forestry systems where vegetation falls
below the thresholds used for the forest land category. This
does not include methane emissions from rice cultivation(please see 3C7).

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

CroplandGases

3 B 2 aCropland Remaining Cropland

Emissions and removals from cropland that has not 4C, 4D,
4F, 5A,
undergone any land use change during the inventory period. 5D

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 bLand Converted to Cropland

Emissions and removals from lands converted to cropland. 5B, 5D
Includes conversion of forest land, grassland, wetlands,
settlements, and other land to cropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 b i

Forest Land Converted to
CroplandEmissions and removals from forest land converted tocropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 b ii

Grassland Converted to
CroplandEmissions and removals from grassland converted tocropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 b iii

Wetlands Converted to
CroplandEmissions and removals from wetlands converted tocropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 b iv

Settlements Converted to
CroplandEmissions and removals from settlements converted tocropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 2 b v

Other Land Converted to
CroplandEmissions and removals from other land converted tocropland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

3 B 3

3 B 3 a8.30

Grassland

Emissions and removals from rangelands and pasture land 4D, 4E, CO2,
5A,5B,5C CH4
that is not considered cropland. It also includes systems with 5D
N2O,
woody vegetation that fall below the threshold values usedNOx,
CO,in the forest land category and are not expected to exceed
NMVOC,
them, without human intervention. The category also
SO2
includes all grassland from wild lands to recreational areas
as well as agricultural and silvi-pastural systems, subdivided
into managed and unmanaged, consistent with national
definitions.

Grassland Remaining Grassland Emissions and removals from grassland remaining
grassland.

4D, 4E,
5A,5D

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

96 GLsCategoryCode3 B 3 bLand Converted to Grassland

Emissions and removals from land converted to grassland.

5B, 5C,
5D

3 B 3 b i

Forest Land Converted to
Grassland

Emissions and removals from forest land converted tograssland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 3 b ii

Cropland Converted to
Grassland

Emissions and removals from cropland converted tograssland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 3 b iii

Wetlands Converted to
Grassland

Emissions and removals from wetlands converted tograssland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 3 b iv

Settlements Converted to
Grassland

Emissions and removals from settlements converted tograssland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 3 b v

Other Land Converted to
Grassland

Emissions and removals from other land converted tograssland.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

Emissions from land that is covered or saturated by water for 5A, 5B,
5E, 4D
all or part of the year (e.g., peatland) and that does not fall
into the forest land, cropland, grassland or settlements
categories. The category can be subdivided into managed
and unmanaged according to national definitions. It includes
reservoirs as a managed sub-division and natural rivers andlakes as unmanaged sub-divisions.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

3 B 4

Wetlands

Gases
CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 aWetlands Remaining Wetlands

Emissions from peatland undergoing peat extraction and 5A, 5D,
5E, 4Dfrom flooded land remaining flooded land.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 a i

Peatlands Remaining peatlands Includes (1) on-site emissions from peat deposits during the 5A, 5E,
4D
extraction phase and (2) off-site emissions from horticulturaluse of peat. The off-site emissions from the energy use ofpeat are reported in the Energy Sector and are therefore notincluded in this category.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 a ii

Flooded Land Remaining
Flooded Land

Emissions from flooded land remaining flooded land. 5A, 5E
Flooded lands are defined as water bodies where humanactivities have caused changes in the amount of surface area
covered by water, typically through water level regulation.
Examples of flooded lands include reservoirs for the
production of hydroelectricity, irrigation, navigation, etc.
Regulated lakes and rivers that have not experienced
substantial changes in water area in comparison with thepre-flooded ecosystem are not considered as flooded lands.
Some rice paddies are cultivated through flooding of land,
but because of the unique characteristics of rice cultivation,
rice paddies are addressed in 3C7.

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

8.31

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
96 GLsCategory
Code

Category Code and Name

Definition

3 B 4 bLand Converted to Wetlands

Emissions from land being converted for peat extraction
from land converted to wetland.

5B, 5E

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 b i

Land Converted for Peat
Extraction

Emissions from land being converted for peat extraction.

5B, 5E

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 b ii

Land Converted to Flooded
Land

Emissions from land converted to flooded land.

5B, 5E

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,SO2

3 B 4 b iii

Land Converted to Other
Wetlands

Emissions from land converted to other wetlands thanflooded land and land for peat extraction.

5E

CO2,
CH4
N2O,
NOx,
CO,
NMVOC,
SO2

3 B 5

Settlements

Gases

Emissions and removals from all developed land, including 5A, 5D,
5E, 5Btransportation infrastructure and human settlements of any
size, unless they are already included under othercategories.
This should be consistent with national definitions.

CO2

3 B 5 aSettlements Remaining
Settlements

Emissions and removals from settlements that have notundergone any land use change during the inventory period.

CO2

3 B 5 bLand Converted to Settlements

Emissions and removals from lands converted tosettlements. Includes conversion of forest land, cropland,grassland, wetlands, and other land to settlements.

CO2

3 B 5 b i

Forest Land Converted toSettlements

Emissions and removals from forest land converted tosettlements.

CO2

3 B 5 b ii

Cropland Converted toSettlements

Emissions and removals from cropland converted tosettlements.

CO2

3 B 5 b iii

Grassland Converted toSettlements

Emissions and removals from grassland converted tosettlements.

CO2

3 B 5 b iv

Wetlands Converted toSettlements

Emissions and removals from wetlands converted tosettlements.

CO2

3 B 5 b v

Other Land Converted toSettlements

Emissions and removals from other land converted tosettlements.

CO2

Emissions and removals from bare soil, rock, ice, and all
unmanaged land areas that do not fall into any of the otherfive categories. It allows the total of identified land areas tomatch the national area, where data are available.

CO2

3 B 6

Other Land

3 B 6 aOther Land Remaining OtherLand

Emissions and removals from other land that has notundergone any land use change during the inventory period.

CO2

3 B 6 bLand Converted to Other Land

Emissions and removals from lands converted to other land.
Includes conversion of forest land, cropland, grassland,
wetlands, and settlements to other land.

CO2

3 B 6 b i

Forest Land Converted to Other Emissions and removals from forest land converted to other
land.
Land

CO2

3 B 6 b ii

Cropland Converted to OtherLand

Emissions and removals from cropland converted to other
land.

CO2

3 B 6 b iii

Grassland Converted to OtherLand

Emissions and removals from grassland converted to other
land.

CO2

3 B 6 b iv

Wetlands Converted to OtherLand

Emissions and removals from wetlands converted to other
land.

CO2

3 B 6 b v

Settlements Converted to Other Emissions and removals from settlements converted to other
land.
Land

CO2

8.32

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Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

96 GLsCategory
Code

Gases

3 C

Aggregate Sources and Non-CO2
Emissions Sources on Land

Includes emissions from activities that are likely to bereported at very high aggregation land level or even country
level.

3 C 1

Emissions from Biomass Burning

Emissions from biomass burning that include N2O and CH4.
CO2 emissions are included here only if emissions are notincluded in 3B categories as carbon stock changes.

N2O,
CH4,
CO2*

3 C 1 aBiomass Burning in Forest Land Emissions from biomass burning that include N2O and CH4
in forest land. CO2 emissions are included here only ifemissions are not included in 3B1 categories as carbon stockchanges.

N2O,
CH4,
CO2*

3 C 1 b

Biomass Burning in Cropland

Emissions from biomass burning that include N2O and CH4
in cropland. CO2 emissions are included here only ifemissions are not included in 3B2 categories as carbon stockchanges.

N2O,
CH4,
CO2*

3 C 1 cBiomass Burning in Grassland

Emissions from biomass burning that include N2O and CH4
in grassland. CO2 emissions are included here only ifemissions are not included in 3B3 categories as carbon stockchanges.

N2O,
CH4,
CO2*

3 C 1 dBiomass Burning in All otherlands

Emissions from biomass burning that include N2O and CH4
in settlements, wetlands and other land. CO2 emissions areincluded here only if emissions are not included in 3B6
categories as carbon stock changes.

N2O,
CH4,
CO2*

3 C 2

Liming

CO2 emissions from the use of lime in agricultural soils,
managed forest soils or lakes.

CO2

3 C 3

Urea Application

CO2 emissions from urea application.

CO2

3 C 4

Direct N2O Emissions from Managed Direct N2O emissions from managed soils from the synthetic 4D
N fertilizers application; organic N applied as fertilizer (e.g.
Soils
animal manure, compost, sewage sludge, rendering waste);urine and dung N deposited on pasture, range and paddockby grazing animals; N in crop residues (above and below
ground), including from N-fixing crops and from forages
during pasture renewal; N mineralization/immobilization
associated with loss/gain of soil organic matter resulting fromchange of land use or management of mineral soils; anddrainage/management of organic soils (i.e., histosols).

N2O

3 C 5

Indirect N2O Emissions fromManaged Soils

Indirect N2O emissions from: (1) the volatilization of N (as 4D
NH3 and NOx) following the application of synthetic andorganic N fertilizers and /or urine and dung deposition fromgrazing animals, and the subsequent deposition of the N as
ammonium (NH4+) and oxides of N (NOx) on soils andwaters, and (2) the leaching and runoff of N from synthetic
and organic N fertilizer additions, crop residues,
mineralization /immobilization of N associated with loss/gainof soil C in mineral soils through land use change ormanagement practices, and urine and dung deposition fromgrazing animals, into groundwater, riparian areas andwetlands, rivers and eventually the coastal ocean.

N2O

3 C 6

Indirect N2O Emissions from Manure Indirect N2O emissions from manure management (activity
data amount of nitrogen in the manure excreted).
Management

3 C 7

Rice Cultivation

Methane (CH4) emissions from anaerobic decomposition of 4C
organic material in flooded rice fields. Any N2O emissions
from the use of nitrogen-based fertilizers in rice cultivation
should be reported under N2O emissions from managed
soils.

CH4

3 C 8

Other (please specify)

Other sources of CH4 and N2O emissions on land.

N2O,
CH4

3 D

Other

3 D 1

Harvested Wood Products

CO2 net emissions or removals resulting from Harvested
Wood Products.

CO2

3 D 2

Other (please specify)

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

N2O

8.33

Volume 1: General Guidance and Reporting

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name

Definition

96 GLsCategory
Code

4 WASTE

Gases
CO2,
CH4,
N2O,
NOx,
CO,
NMVOC
SO2

4 A

Solid Waste Disposal

Methane is produced from anaerobic microbial 6A
decomposition of organic matter in solid waste disposalsites. Carbon dioxide (CO2) is also produced but CO2 frombiogenic or organic waste sources is covered by the AFOLU
Sector. Emissions of halogenated gases should be
accounted in IPPU. Long-term storage of carbon in SWDS isreported as an information item.

CH4
N2O,
NOx,
CO,
NMVOC

4 A 1

Managed Waste Disposal Sites

A managed solid waste disposal site must have controlled 6A1
placement of waste (i.e. waste directed to specific depositionareas, a degree of control of scavenging and fires) and will
include at least one of the following: cover material;mechanical compaction; or levelling of the waste. This
category can be subdivided into aerobic and anaerobic.

CH4
N2O,
NOx,
CO,
NMVOC

4 A 2

Unmanaged Waste Disposal Sites

These are all other solid waste disposal sites that do not fall 6A2
into the above category. This category can be subdivided
into deep and shallow.

CH4
N2O,
NOx,
NMVOC

4 A 3

Uncategorised Waste Disposal Sites Mixture of above 4A1 and 4A2. Countries that do not have NA
data on division of managed/unmanaged may use thiscategory.

CH4
N2O,
NOx,
NMVOC

4 B

Biological Treatment of Solid
Waste

Solid waste composting and other biological treatment. 6A3Emissions from biogas facilities (anaerobic digestion) withenergy production are reported in the Energy Sector (1A4).

CH4,
N2O
NOx,
CO,
NMVOC

4 C

Incineration and Open Burning of
Waste

Thermal treatment technology of waste include incineration, 6C
pyrolysis, gasification and open burning waste, not including
waste-to-energy facilities. Emissions from waste burnt forenergy are reported under the Energy Sector, 1A. Emissions
from burning of agricultural wastes should be reported under
AFOLU (3C1). All non-CO2 greenhouse gases as well as
CO2 from fossil waste should be reported here forincineration and open burning.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

4 C 1

Waste Incineration

Combustion of solid wastes in controlled incineration, 6C
pyrolysis and gasification facilities.

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

4 C 2

Open Burning of Waste

Combustion of waste in the open-air or in an open dump.

NA

CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

4 D

Wastewater Treatment andDischarge

Methane is produced from anaerobic decomposition of 6B
organic matter by bacteria in sewage collection andtreatment facilities and from food processing and otherindustrial facilities during wastewater treatment. N2O is also
produced by bacteria (denitrification and nitrification) in
wastewater treatment and discharge.

CH4,
N2O
NOx,
CO,
NMVOC

4 D 1

Domestic Wastewater Treatment and Treatment and discharge of liquid wastes and sludge from 6B2
housing and commercial sources (including human waste)
Discharge
through: wastewater sewage collection and treatment
systems, open pits/latrines, constructed wetlands, anaerobic
lagoons, anaerobic reactors and discharge into surface
waters. Emissions from sludge disposed at SWDS arereported under category 4A.

CH4,
N2O
NOx,
CO,
NMVOC

4 D 2

Industrial Wastewater Treatment and Treatment and discharge of liquid wastes and sludge from 6B1
industrial processes such as: food processing, textiles, orDischarge
pulp and paper production. This includes aerobic biologicaltreatment systems, anaerobic lagoons, anaerobic reactors,
and discharge into surface waters. Industrial wastewater
released into domestic wastewater sewage should be
included under 4D1.

CH4,
N2O
NOx,
CO,
NMVOC

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 8: Reporting Guidance and Tables

TABLE 8.2 (UPDATED) (CONTINUED)

CLASSIFICATION AND DEFINITION OF CATEGORIES OF EMISSIONS AND REMOVALS
Category Code and Name
4 E

5Other (please specify)

Definition

96 GLsCategory
Code

Release of GHGs from other waste handling activities than 6D
listed in categories 4A to 4D.

Other

Gases
CO2,
CH4,
N2O,
NOx,
CO,
NMVOC

7

5 A

Indirect N2O Emissions from the
Excluding indirect emissions from NOx and NH3 in agriculture NA
Atmospheric Deposition of Nitrogen in which are reported in 3C5 & 3C6.
NOx and NH3

5 B

Other (please specify)

N2O

Only use this category exceptionally, for any categories than 7
cannot be accommodated in the categories describedabove. Include a reference to where a detailed explanationof the category can be found.

(1) Under the 2006 IPCC Guidelines and its 2019 Refinement, emissions from the use of carbonates should be reported in thesubcategories (industries) where they occur. Therefore, part of emissions that were reported in 2A3 or 2A4 under the
Revised 1996 IPCC Guidelines should be reported in various relevant subcategories (for example 2C1) under the 2006
IPCC Guidelines. In this column of this table, however, the 96GLs Category Code 2A3 and 2A4 are entered noteverywhere possibly relevant, for the sake of simplicity.
Note: NA or blank cells under the column ‘96 GLs category code’: categories that are not defined in Revised 1996 IPCC
Guidelines.

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Volume 1: General Guidance and Reporting

References
References copied from the 2006 IPCC Guidelines
IPCC (1997). Revised 1996 IPCC Guidelines for National Greenhouse Inventories. Houghton, J.T., Meira Filho,
L.G., Lim, B., Tréanton, K., Mamaty, I., Bonduki, Y., Griggs, D.J. and Callander, B.A. (Eds).
Intergovernmental Panel on Climate Change (IPCC), IPCC/OECD/IEA, Paris, France.
IPCC (2000). Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories.
Penman, J., Kruger, D., Galbally, I., Hiraishi, T., Nyenzi, B., Enmanuel, S., Buendia, L., Hoppaus, R.,
Martinsen, T., Meijer, J., Miwa, K. and Tanabe, K. (Eds). Intergovernmental Panel on Climate Change(IPCC), IPCC/OECD/IEA/IGES, Hayama, Japan.
IPCC (2001). Climate Change 2001: The Scientific Basis. Contribution of Working Group I to the Third
Assessment Report of the Intergovernmental Panel on Climate Change. Houghton, J.T., Y. Ding, D.J. Griggs,
M. Noguer, P.J. van der Linden, X. Dai, K. Maskell, and C.A. Johnson (eds.). Intergovernmental Panel on
Climate Change (IPCC), Cambridge University Press, Cambridge, United Kingdom and New York, NY,
USA, 881 pp.
IPCC (2003). Good Practice Guidance for Land Use, land-Use Change and Forestry. Penman, J., Gytarsky, M.,
Hiraishi, T., Kruger, D., Pipatti, R., Buendia, L., Miwa, K., Ngara, T., Tanabe, K. and Wagner, F. (Eds).
Intergovernmental Panel on Climate Change (IPCC), IPCC/IGES, Hayama, Japan.

References newly cited in the 2019 Refinement
IPCC (2007) Climate Change 2007: The Physical Science Basis. Contribution of Working Group I to the Fourth
Assessment Report of the Intergovernmental Panel on Climate Change. Solomon, S., D. Qin, M. Manning, Z.
Chen, M. Marquis, K.B. Averyt, M. Tignor and H.L. Miller (eds). Cambridge University Press, Cambridge,
United Kingdom and New York, NY, USA, 996 pp.
IPCC (2013) Climate Change 2013: The Physical Science Basis. Contribution of Working Group I to the Fifth
Assessment Report of the Intergovernmental Panel on Climate Change. Stocker, T.F., D. Qin, G.-K. Plattner,
M. Tignor, S.K. Allen, J. Boschung, A. Nauels, Y. Xia, V. Bex and P.M. Midgley (eds)]. Cambridge University
Press, Cambridge, United Kingdom and New York, NY, USA, 1535 pp.
IPCC (2014) 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands.
Hiraishi, T., Krug, T., Tanabe, K., Srivastava, N., Baasansuren, J., Fukuda, M. and Troxler, T.G., 2014 (eds).
IPCC, Switzerland.

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