COMMON REPORTING FRAMEWORK

1UNDERSTANDING THE COMMONREPORTING FRAMEWORKThis chapter contains a listing, with definitions, of the categories you
should use when reporting emissions and removals. The source/sink
categories have been grouped into sectors as follows:•

Energy•Industrial Processes•

Solvent and Other Product Use•

Agriculture•

Land-Use Change and Forestry

•

Waste

The sectors and their source/sink categories are described anddiscussed in the chapters of the Reference Manual and the modules ofthe Workbook. This chapter also contains a brief explanation of theprinciples underlying the Sectoral Tables and Summary Report Tables
for reporting national inventories.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

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COMMON REPORTING FRAMEWORK

1.1

Source/sink categories•

Users of the Revised 1996 IPCC Guidelines are requested to estimate
and report all anthropogenic emissions and removals of greenhousegases. The numerous sources and sinks are categorised and describedon the following pages. The source/sink categories are grouped into
the major sectors shown overleaf. The proposed categories should
cover most activities emitting or removing greenhouse gases.
However, some countries may need to add activities to the “Other”
sector in order to cover their particular circumstances. If so, then thenature of the activities should be carefully described so that the list of
sectors and their source/sink categories can be updated by the IPCC at
a later date.

• All activities are limited to anthropogenic activities and related emissions
and removals.
• Recognising that the IPCC needs to accommodate other existing
inventory programmes, Annex 2 IPCC and CORINAIR Source Categories
provides details of correspondences with CORINAIR, a programme
developed by the Commission of European Communities for use inEurope.

SECTORSDESCRIPTION OF ACTIVITIES INCLUDED

1

ENERGY

2

INDUSTRIALPROCESSES

Total emission of all greenhouse gases fromstationary and mobile energy activities (fuelcombustion as well as fugitive fuel emissions).
Emissions within this sector comprise by-product orfugitive emissions of greenhouse gases from industrial
processes.
Emissions from fuel combustion inindustry should be reported under Energy.

3
4

5
6
7

1.2

SOLVENT AND
OTHER PRODUCTUSEAGRICULTURE

LAND-USE
CHANGE &FORESTRY
WASTE
OTHER

Emissions should, wherever possible, be reported
according to the ISIC Group or Class within which
they occur.
This category pertains mainly to NMVOC emissions
resulting from the use of solvents and other products
containing volatile compounds.
Describes all anthropogenic emissions from this
sector, except for fuel combustion emissions andsewage emissions, which are covered in Energy andWaste modules.
Total emissions and removals from forest and landuse change activities.
Total emissions from waste management.
Any other anthropogenic source or sink not referred
to above (must be appropriately documented).

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

COMMON REPORTING FRAMEWORK

Total emission of all greenhouse gases from stationary and mobile energy
activities (fuel combustion as well as fugitive fuel emissions).
Sum of categories I A & B.

1 ENERGY

1A

FUEL COMBUSTIONACTIVITIES

Total emissions of all greenhouse gases from all fuel combustion activities as
described further below. CO2 emissions from combustion of biomass fuels
are not included in totals for the energy sector. They may not be net
emissions if the biomass is sustainably produced. If biomass is harvested at an
unsustainable rate (that is, faster than annual regrowth), net CO2 emissions
will appear as a loss of biomass stocks in the Land-Use Change and Forestry
module. Other greenhouse gases from biomass fuel combustion are
considered net emissions and are reported under Energy. (Sum of I A 1 toI A 5). Incineration of waste for waste-to-energy facilities should be reported
here and not under Section 6C. Emissions based upon fuel for use on ships
or aircraft engaged in international transport (1 A 3 a i and 1 A 3 d i) should,
as far as possible, not be included in national totals but reported separately.

1A1

ENERGYINDUSTRIES

Comprises emissions from fuels combusted by the fuel extraction or energyproducing industries.

1A1

a Public Electricity
and Heat
Production

Sum of emissions from public electricity generation, public combined heat andpower generation, and public heat plants. Public utilities are defined as thoseundertakings whose primary activity is to supply the public. They may be inpublic or private ownership. Emissions from own on-site use of fuel should
be included. Emissions from autoproducers (undertakings which generate
electricity/heat wholly or partly for their own use, as an activity which
supports their primary activity) should be assigned to the sector where they
were generated and not under 1 A 1 a. Autoproducers may be in public or
private ownership.

i

Public Electricity Comprises emissions from all fuel use for electricity generation except those
Generationfrom combined heat and power plants.

ii Public
Combined
Heat andPower
Generation(CHP)

Emissions from production of both heat and electrical power for sale to the
public, at a single facility; co-generation plant.

iii Public Heat
Plants

Production of heat for sale by pipe network.

1A1

b Petroleum
Refining

All combustion activities supporting the refining of petroleum products.
Does not include evaporative emissions, which should be reported separately
under 1 A 3 b v or 1 B 2 a below.

1A1

c Manufacture ofSolid Fuels andOther Energy
Industries

Combustion emissions from fuel use during the manufacture of secondary
and tertiary products from solid fuels including production of charcoal.
Emissions from own on-site fuel use should be included.

c i

Manufacture of Emissions arising from fuel combustion for the production of coke, brown
Solid Fuels
coal briquettes and patent fuel.

c ii Other Energy
Industries

Combustion emissions arising from the energy-producing industries own (onsite) energy use not mentioned above. This includes the emissions fromown-energy use in coal mining and oil and gas extraction. Combustion
emissions from pipeline transport should be reported under 1 A 3 e.

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Reporting Instructions

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COMMON REPORTING FRAMEWORK

1A2

MANUFACTURING
INDUSTRIES AND
CONSTRUCTION(ISIC - 3RD
REVISION)1

1A2

a Iron and Steel (ISIC Group 271 and Class 2731)

1A2

b Non-Ferrous Metals (ISIC Group 272 and Class 2732)

1A2

c Chemicals (ISIC Division 24)

1A2

d Pulp, Paper and Print (ISIC Divisions 21 and 22)

1A2

e Food Processing, Beverages and Tobacco (ISIC Divisions 15 and 16)

1A2

f

Other

The remaining emissions from fuel combustion in industry should be reported
here. This also includes emissions from the construction branch. Please
specify what is reported, as far as possible by ISIC categories. Care should betaken not to double count emissions from construction by including themalso in Categories 1 A 3 e ii and/or 1 A 5.

1A3

TRANSPORT

Emissions from the combustion and evaporation of fuel for all transport
activity, regardless of the sector, specified by subsectors as follows. Emissions
from fuel sold to any air or marine vessel engaged in international transport(international bunker fuels) should as far as possible be excluded from thetotals and subtotals in this category and should be reported separately.

1A3

a Civil Aviation

Emissions from international civil aviation and domestic air transport(commercial, private, agricultural, etc.), including take-offs and landings.
Exclude use of fuel at airports for ground transport which is reported under1 A 3 e Other Transportation (below). Also exclude fuel for stationary
combustion at airports; report this information under the appropriate
stationary combustion category.

iInternational
Aviation(International
Bunkers)

ii Domestic

Emissions from combustion of fuels in industry including combustion for thegeneration of electricity and heat. Emissions from autoproducers should be
assigned to the sector where they were generated and an attempt made toseparately identify the emissions associated with autogeneration from those
associated with process heat. Emissions from fuel combustion in coke ovens
within the iron and steel industry should be reported under 1 A 1 c and notwithin manufacturing industry. Emissions from the industry sector should bespecified by subsectors that correspond to the International Standard
Industrial Classification of All Economic Activities (ISIC). Energy used fortransport by industry should not be reported here but under Transport(1 A 3 below). Emissions arising from off-road and other mobile machinery inindustry should, if possible, be broken out as a separate subcategory. For
each country, the emissions from the largest fuel-consuming industrial
categories (ISIC) should be reported, as well as those from significant emittersof pollutants. A suggested list of categories is outlined below.

Emissions which relate to fuel use for international civil aviation. Note thatthese emissions are to be excluded as far as possible from national totals but
should be reported separately. (In other inventory methodologies, landing
and take-off (LTO) cycle emissions are often considered as domestic
emissions. For the purpose of greenhouse gas emissions inventories, fuel usedduring landing and take-off for an international flight stage is considered to bepart of International Bunkers fuel use.)
Includes all civil domestic passenger and freight traffic inside a country (notused as international bunkers) and including take-offs and landings for theseflight stages.

1

International Standard Industrial Classification of all Economic
Activities, Series M No. 4, Rev. 3, United Nations, New York, 1990.

1.4

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COMMON REPORTING FRAMEWORK

1A3

b RoadTransportationi

All combustion and evaporative emissions arising from fuel use in roadvehicles, including the use of agricultural vehicles on highways.

Cars

Automobiles designated primarily for transport of persons and having acapacity of 12 persons or fewer. Gross vehicle weight rating of 3900 kg or
less.

Passenger cars
with 3-way
catalysts

Passenger car emissions from vehicles with 3-way catalysts.

Passenger cars
without 3-way
catalysts

Passenger car emissions from vehicles without 3-way catalysts.

ii Light Duty
TrucksLight duty
trucks with 3way catalysts

Vehicles with a gross vehicle weight of 3900 kg or less designated primarily
for transportation of light-weight cargo or which are equipped with special
features such as four-wheel drive for off-road operation.
Light Duty Truck emissions from vehicles with 3-way catalysts.

Light dutyLight Duty Truck emissions from vehicles without 3-way catalysts.
trucks without
3-way catalysts
iii Heavy Duty
Trucks andBuses

Any vehicle rated at more than 3900 kg gross vehicle weight or designed tocarry more than 12 persons at a time.

iv Motorcycles

Any motor vehicle designed to travel with not more than three wheels incontact with the ground and weighing less than 680 kg.

v Evaporative
Evaporative emissions are included here (they are estimated with the same
Emissions from activity data as are used for estimating combustion emissions).
Vehicles1A3

c Railways

Includes emissions from both freight and passenger traffic routes.

1A3

d Navigation

Emissions from fuels used to propel water-borne vessels, including hovercraft
and hydrofoils.

i

1A3International
Marine(Bunkers)

Comprises emissions from fuels burned by sea-going ships of all flags that are
engaged in international transport. These emissions should as far as possible
be excluded from national totals and reported separately.

ii National
Navigation

Emissions from fuel used for navigation of all vessels not engaged ininternational transport, except fishing (which should be reported under1 A 4 c iii). Note that this may include journeys of considerable length
between two ports in a country (e.g. San Francisco to Honolulu).

Other

Combustion emissions from all remaining transport activities including pipelineeTransportation 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 bereported under 1 A 5 (see I A 5 Other, below).
i

Pipeline
Transport

ii Off -road

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

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COMMON REPORTING FRAMEWORK

1B

1A4

OTHER SECTORSEmission from combustion activities as described below. Emissions from
autoproducers should be assigned to the sector where they were generated
and an attempt made to separately identify the emissions associated withautogeneration from those associated with process heat.

1A4

a Commercial /Institutional

Emission from fuel combustion in commercial and institutional buildings. (Allactivities included in ISIC categories 4103, 42, 6, 719, 72, 8, and 91-96).

1A4

b Residential

All emissions from fuel combustion in households.

1A4

c Agriculture /Forestry / Fishing

Emissions from fuel combustion in agriculture, forestry, or domestic inland,
coastal and deep-sea fishing. This includes traction vehicles, pump fuel use,grain drying, horticultural greenhouses and other agriculture, forestry or
fishing related fuel use. (Activities included in ISIC categories 05, 11, 12,1302). Highway agricultural transportation is excluded.

i

Stationaryii

Off-road
Vehicles andOther
Machineryiii

Fishing

1A5

OTHER (Not elsewhere specified)

All remaining emissions from non-specified fuel combustion.
emissions from military fuel use.

Include

1A5

a Stationary

1A5

b Mobile

Vehicles and Other Machinery, Marine and Aviation (not included in 1 A 4 c ii
or elsewhere).

FUGITIVE EMISSIONSFROM FUELS

Fugitive emissions are intentional or unintentional releases of gases fromanthropogenic activities.
In particular, they may arise from theproduction, processing, transmission, storage and use of fuels, andinclude emissions from combustion only where it does not support a
productive activity (e.g., flaring of natural gases at oil and gas production
facilities). Evaporative emissions from vehicles are included under Road
Transport as Subsection 1 A 3 b v.
Sum of 1 B 1 & 1 B 2.

1B1

SOLID FUELS

Total release of methane during coal mining and post-mining activities.
Combustion emissions from colliery methane recovered and used should be
excluded here and reported under Fuel Combustion Emissions.

1B1

a Coal Mining

Total emissions from underground and surface mining and post-mining
activities.

i

Underground
Mines
Mining activities Emissions from underground mines, brought to the surface by ventilation
systems.
Post-mining
activities

1.6

Emissions from coal after extraction from the ground, which occur during
preparation, transportation, storage, or final crushing prior to combustion.

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COMMON REPORTING FRAMEWORK

ii Surface Mines

Total emissions from surface mining and post-mining activities.

Mining activities Emissions primarily from the exposed coal surfaces and coal rubble, but also
emissions associated with the release of pressure on the coal.
Post-mining
ativities

Emissions from coal after extraction from the ground, during preparation,transportation, storage, or final crushing prior to combustion.

1B1

b Solid Fuel
Transformation

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

1B1

c Other

Fugitive emissions from fuel treatment plants not elsewhere specified.

1B2

OIL AND NATURAL
GAS

Total fugitive emissions from oil and gas activities. Fugitive emissions may
arise from equipment exhaust (non-combustion), leakages, upsets and mishaps
at any point in the chain from production through final use. Note also thatemissions from flaring are included (the combustion is considered a nonproductive activity).

1B2

a Oil
i

Exploration

Fugitive emissions from oil exploration only.

ii Production

Fugitive emissions from the production of crude oil only.

iii Transport

Fugitive emissions resulting from the loading and unloading of crude oil fromtankers.

iv Refining/
Storage

Fugitive emissions from the refining of oil and from storage in tanks.

v Distribution of
Oil Products

Emissions (primarily NMVOCs) from transport and handling of oil products.

vi Other
1B2

b Natural Gas
i

1B2

Production/
Processing

Emissions from the production of gas, gas gathering systems and gas
separation plants.

ii Transmission/
Distribution

Emissions from pipelines for long distance and local transport of methane,compressor stations and their maintenance facilities.

iii Other leakage

Release of gas at point of use, including residential, commercial, industrial andelectricity generation users.

c Venting and
Flaringi

The release and/or combustion of excess gas at facilities for the production of
oil or gas and for the processing of gas.

Oil

ii Gasiii Combined (incase oil and gas
cannot be
separated)

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Reporting Instructions

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2 INDUSTRIALPROCESSES

Emissions within this sector comprise by-product or fugitive
emissions of greenhouse gases from industrial processes. Emissions
from fuel combustion in industry should be reported under Energy.
In instances where industrial process emissions result jointly fromchemical processes and fuel combustion it may be difficult to assign
the emission(s) to either sector. Where the main purpose of thefuel combustion is to use the heat released, the resulting emissions
should be assigned to the Energy sector.
Emissions should, wherever possible, be reported according to the
ISIC Group or Class within which they occur. Certain methods in
Chapter and Module 2, however, infer final GHG emissions fromsupply of the GHG, equipment containing it (for example, airconditioning equipment) or a stock material with which emissions
are linked (for example, limestone). In these cases, assignment ofemissions to ISIC activities may be difficult or incomplete.

2A

MINERAL PRODUCTS(ISIC2 Division 26)

2 A 1 CEMENTPRODUCTION2 A 2 LIME PRODUCTION
2 A 3 LIMESTONE AND
DOLOMITE USE
2 A 4 SODA ASH
PRODUCTION AND
USE
2 A 5 ASPHALT ROOFING
2 A 6 ROAD PAVING WITH
ASPHALT2 A 7 OTHER

2B

Please specify.

CHEMICAL INDUSTRY (ISIC Division 24)
2 B 1 AMMONIA
PRODUCTION2 B 2 NITRIC ACIDPRODUCTION
2 B3ADIPIC ACIDPRODUCTION

2 B 4 CARBIDEPRODUCTION
2 B 5 OTHER

Please specify.

2 C METAL PRODUCTION (ISIC Division 27)
2 C 1 IRON AND STEELPRODUCTION

2 International

Standard Industrial Classification of all Economic
Activities, Series M No. 4, Rev. 3, United Nations, New York, 1990.

1.8

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2C2

FERROALLOYSPRODUCTION

2C3

ALUMINIUM
PRODUCTION

2C4

SF6 USED IN
ALUMINIUM AND
MAGNESIUM
FOUNDRIES

2C5

OTHER

2 D OTHER PRODUCTION
2D1

PULP AND PAPER

2D2

FOOD AND DRINK

2 E PRODUCTION OF
HALOCARBONS AND
SULPHUR
HEXAFLUORIDE

2F

2E1

BY-PRODUCTEMISSIONS

2E2

FUGITIVE EMISSIONS

2E3

OTHER

Please specify.
(ISIC Divisions 15 and 29)(Possibly ISIC Class 2411 or 2429)

Please specify.

CONSUMPTION OF
HALOCARBONS AND
SULPHUR
HEXAFLUORIDE
2F1

REFRIGERATION
AND AIR
CONDITIONING
EQUIPMENT

2F2

FOAM BLOWING

2F3

FIRE EXTINGUISHERS

2F4

AEROSOLS

2F5

SOLVENTS

2F6

OTHER

Please specify.

2 G OTHER

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COMMON REPORTING FRAMEWORK

3 SOLVENT AND
OTHER PRODUCTUSEThis category covers mainly NMVOC emissions resulting from theuse of solvents and other products containing volatile compounds.
When the solvents and other products are, or are produced from,petroleum products, the carbon in the NMVOC emissions will be
included in the CO2 inventory if the Reference Approach for CO2
emissions from energy is used. See note on double counting in“Overview of the IPCC Guidelines”.
Emissions from theconsumption of halocarbons and sulphur hexafluoride should bereported in the Industrial Processes Chapter under 2 F. All othernon-energy emissions not included under Industrial Processes arereported here.

3 A PAINT APPLICATION
3 B DEGREASING & DRY
CLEANING
3 C CHEMICAL PRODUCTS,
MANUFACTURE &PROCESSING
3 D OTHER

1.10

Includes use of N2O as a carrier gas, anaesthetic, and propellant.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

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4 AGRICULTURE

Describes all anthropogenic emissions from this sector except for fuelcombustion and sewage emissions, which are covered in Energy 1 A and
Waste 6 B, respectively. Sum of all agriculture categories 4 A, B, C, D, E, F
& G.

4 A ENTERICFERMENTATION

Methane production from herbivores as a by-product of entericfermentation, a digestive process by which carbohydrates are broken down
by micro-organisms into simple molecules for absorption into thebloodstream. Both ruminant (e.g. cattle, sheep) and non-ruminant animals(e.g. pigs, horses) produce CH4, although ruminants are the largest source(per unit of feed intake).

4 A 1 CATTLE
4A1

a Dairy

Cattle producing milk for commercial exchange and calves and heifers
being grown for dairy purposes.

4A1

b Non-Dairy

All non-dairy cattle including: cattle kept or grown for meatproduction, draft animals, and breeding animals.

4A2

BUFFALO

4A3

SHEEP

4A4

GOATS

4A5

CAMELS AND
LLAMAS

4A6

HORSES

4A7

MULES AND ASSES

4A8

SWINE

4A9

POULTRY

4 A 10 OTHER

4 B MANUREMANAGEMENT

4B1

CATTLE

4B1

a

Dairy

4B1

b

Non-Dairy

4B2

BUFFALO

4B3

SHEEP

4B4

GOATS

4B5

CAMELS AND
LLAMAS

4B6

HORSES

4B7

MULES AND ASSES

Please specify.
Methane and nitrous oxide are produced from the decomposition ofmanure under low oxygen or anaerobic conditions. These conditions often
occur when large numbers of animals are managed in a confined area (e.g.
dairy farms, beef feedlots, and swine and poultry farms), where manure istypically stored in large piles or disposed of in lagoons and other types ofmanure management systems. Methane emissions are covered in Sections
4 B 1 to 4 B 9 and N2O emissions in Sections 4 B 10 to 4 B 12 below.

4 B 8 SWINE
4 B 9 POULTRY

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COMMON REPORTING FRAMEWORK

`

4B
10

ANAEROBIC

4 B 11LIQUID SYSTEMS

4 B 12

SOLID STORAGE
AND DRYLOT

4 B 13OTHER

Please specify.

4 C RICE CULTIVATION

4C1

IRRIGATED

4C1

aContinuously flooded

4C1

bIntermittently flooded

Water regime is fully controlled.

iSingleaeration

Fields have a single aeration during the cropping season at any growth stage.

ii

Multipleaeration

Fields have more than one aeration period during the cropping season.

4C2

RAINFED

Water regime depends solely on precipitation.

4C2

aFlood prone

The water level may rise up to 50 cm during the cropping season.

4C2

bDrought
prone

Drought periods occur during every cropping season.

4C3

DEEPWATER

Floodwater rises to more than 50 cm for a significant period of time during
the cropping season.

4C3

aWater depth
50-100 cm

Fields inundated with water depth from 50 - 100 cm.

4C3b

Water depth
100 cmFields inundated with water depth 100 cm.

4C4

OTHER

4 D AGRICULTURAL
SOILS

1.12

The anaerobic decomposition of organic material in flooded rice fields
produces methane, which escapes to the atmosphere by ebullition (bubblingup) through the water column, diffusion across the water/air interface, andtransport through the rice plants. It is suggested that these CH4 emissions
be based on lowland rice ecosystems without organic amendments relating
to water regime, where lowland refers to fields flooded for a significant
period of time. Correction factors for soils with organic amendments
should be applied as necessary. Any N2O emissions from the use of
nitrogen-based fertilisers in rice cultivation should be reported under 4 D
Agricultural Soils.

Emissions and removals of CH4 and N2O from agricultural soil/land and
NMVOCs from crops. These are influenced by irrigation practices, climatic
variables, soil temperature and humidity. Any N2O emissions from the useof nitrogen-based fertilisers in rice cultivation should be reported here.
N2O emissions may be related to the use of both organic and inorganic
fertilisers, biological Nitrogen fixation, and return of crop residues to thefield or to animal production. Non-CO2 greenhouse gas emissions
associated with the use of compost and human waste as fertilisers should
also be recorded in this category. Emissions of N2O from sewage are to bereported under Waste (6 B) and N2O emissions from animal waste
management systems other than grazing under manure management (4 B).
Emissions of N2O from manure used for fuel are reported under the
Energy Module (1 A).

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4 E PRESCRIBEDBURNING OF
SAVANNAS

Emissions of CH4, CO, N2O, and NOx from the burning of savannas*.
Savannas are burned to control the growth of vegetation, remove pests andweeds, promote the nutrient cycle and to encourage the growth of new
grass for animal grazing. CO2 from savanna burning is noted for information
but is not included in the inventory total since it is assumed that anequivalent amount of CO2 is removed by regrowing vegetation in thefollowing year.
*Savannas are tropical and subtropical formations with continuous grasscover, occasionally interrupted by trees and shrubs, which exist in Africa,
Latin America, Asia, and Australia.

4 F FIELD BURNING OF
AGRICULTURALRESIDUES

Emission of non-CO2 greenhouse gases from burning (in the field) of crop
residue and other agricultural wastes on site. These include woody crop
residues (e.g. coconut shells, jute sticks, etc.); cereal residues (e.g. rice andwheat straw, maize stalks, etc.); green crop residues (e.g. groundnut straw,
soybean tops, etc.). The burning of agricultural waste for energy is excluded
here but included under fuel combustion activities in Section 1 A. CO2
from vegetal or biomass burning is noted for information but is not includedin the inventory total, since it is assumed that a roughly equivalent amountof CO2 is removed by regrowth of the next crop.

4 F 1 CEREALSEmissions from the on-site burning of residue from cereal crops harvested
for dry grain, including but not limited to wheat, barley, maize, oats, rye, rice,
millet and sorghum.

4 F 2 PULSE

Emissions from the on-site burning of residue from pulse crops harvested
for dry grain, including but not limited to pea, bean and soya.

4 F 3 TUBER AND ROOT Emissions from the on-site burning of residue from tuber and root crops,
including but not limited to potatoes, feedbeet, sugarbeet, girasol (Jerusalem
artichoke) and peanut.

4G

4 F 4 SUGAR CANE

Emissions from the on-site burning of sugar cane crop residue.

4 F 5 OTHER

Emissions from the on-site burning of residue from crops not included
above.

OTHER

Describe each emission source/sink in detail.

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COMMON REPORTING FRAMEWORK

5 LAND-USE CHANGE& FORESTRY

Total emissions and removals from forest and land use change activities as
described below. These activities have an impact on three different carbon
sources/sinks: aboveground biomass, belowground biomass and soil carbon.
Sum of 5 A, B, C, D & E.

5 A CHANGES IN FOREST

AND OTHER WOODYBIOMASS STOCKS

Emissions and removals of CO2 from decreases or increases in biomass
stocks due to forest management, logging, fuelwood collection, etc. The
category is either a net source if biomass harvest/destruction exceeds
regrowth in the inventory year, or a net sink if regrowth exceeds
harvest/destruction. Include afforestation under 5 A 5.

5A1

TROPICAL FORESTS.

5A1

a Wet/ very moist

5A1b Moist, short dry season

5A1

c Moist, long dry season

5A1

d Dry

5A1

e Mountain moist

5A1

f

5A1

g Plantations

5A1

h Other

5A2

TEMPERATE FORESTS

5A2

a Coniferous

5A2

b Broadleaf

5A2

c Plantations

5A2

d Other

5A3

BOREAL FORESTS

5A3

a Mixed broadleaf/Coniferous

5A3

b Coniferous

5A3

c Forest tundra

5A4

GRASSLANDS/TUNDRA

Emissions and removals of CO2 from grasslands including tropical savanna
and boreal tundra.

5A5

OTHER

Emissions and removals of CO2 from other biomass categories, including
village and farm trees, etc.3

Mountain dry.

.

3 These categories are organised by ecosystem.

The “Other” category
is intended to account for biomass which is found in locations other thanthe major ecosystem types listed. This includes dispersed trees in villages,
farms, urban areas, etc., and also includes additional ecosystem types which
may be important for biomass accounting in specific countries.
Afforestation programmes which create forests will be accounted for in theappropriate forest ecosystem category. Afforestation which produces
dispersed trees, e.g., urban tree planting, would be accounted for in“Other.”

1.14

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5 B FOREST AND
GRASSLANDCONVERSIONThis category includes conversion of existing forests and natural grasslands
to other land uses. Emissions of CO2, CH4, CO, N2O, NOx and
NMVOCs from the burning and decay of biomass.

Time period is an important element inestimating emissions from many of thesecategories. For example, the IPCC default
method recommends time periods of 10
years for biomass decay.

5B1

TROPICAL FORESTS

5B1

a

Wet/very moist

5B1b

Moist, short dry season

5B1

c

Moist, long dry season

5B1

d

Dry

5B1

e

Mountain moist

5B1

f

Mountain dry

5B1g

Plantations

5B1

h

Other

5B2

TEMPERATE FORESTS

5B2

a

Coniferous

5B2bBroadleaf

5B2

cPlantations

5B2

d

Other

5B3

BOREAL FORESTS

5B3a

Mixed broadleaf/Coniferous

5B3bConiferous

5B3c

Forest tundra

5B4

GRASSLANDS/TUNDRAEmissions of CO2 from grasslands including tropical savanna and boreal
tundra.

5B5

OTHER

Emissions from conversion of ecosystem types (e.g. wastelands, desert,etc.) not otherwise covered in any of the above categories.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

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COMMON REPORTING FRAMEWORK

5 C ABANDONMENT OF
MANAGED LANDS

1.16

Removal of CO2 from the abandonment of formerly managed lands(e.g. croplands and pastures). This category includes conversion ofmanaged to abandoned lands. The categories below are determinedby the type of biomass which regrows on the abandoned land.

5C1

TROPICAL FORESTS

5C2

TEMPERATE FORESTS

5C3

BOREAL FORESTS

5C4GRASSLANDS/TUNDRA

5C5

OTHER

Removals from abandoned land regrown to any biomass type otherthan forests or grasslands.

5 D CO2 EMISSIONS ANDREMOVALS FROM SOIL

Emissions and removals of CO2 in soil associated with land-use
change and management. Includes CO2 emissions from liming ofagricultural soil.

5 E OTHER

Emissions and removals (sources and sinks) of CO2 from land use orland-use change activities which can not be included under the
categories provided above. Emissions of NMVOC from the living
trees in managed forests and N2O or CH4 emissions/removals fromthe soil of managed forests are reported here. Managed forests
include all trees planted or managed by man for profit, pleasure, windor water-erosion protection etc.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

COMMON REPORTING FRAMEWORK

Total emissions from solid waste disposal on land, wastewater,
waste incineration and any other waste management activity. Any
CO2 emissions from fossil-based products (incineration or
decomposition) should be accounted for here but see note on
double counting under Section 2 “Reporting the National
Inventory.” CO2 from organic waste handling and decay should
not be included (see below).
Sum of 6 A, B, C & D.

6 WASTE

6 A SOLID WASTE DISPOSALON LAND

Methane is produced from anaerobic microbial decomposition oforganic matter in solid waste disposal sites. Carbon dioxide(CO2) is also produced but only CO2 from non-biologic or
inorganic waste sources should be reported here.

6 A 1 MANAGED WASTE

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

DISPOSAL ON LAND

6 A 2 UNMANAGED WASTEDISPOSAL SITES

6 A 3 OTHER
6 B WASTEWATERHANDLING

These are all other solid waste disposal sites that do not fall into
the above category.
Other solid waste disposal on land.
Methane and nitrous oxide are produced from anaerobic
decomposition of organic matter by bacteria in sewage facilities
and from food processing and other industrial facilities during
wastewater handling. N2O may also be released from wastewater
handling and human waste. Methane emissions are covered in
6 B 1 and 6 B 2, nitrous oxide emissions in 6 B 2.

6B1

INDUSTRIAL
WASTEWATER

Handling of liquid wastes and sludge from industrial processes
such as: food processing, textiles, or pulp and paper production.
This may involve such things as wastewater collection andtreatment, ponds, or discharge into surface water.

6B2

DOMESTIC ANDCOMMERCIAL
WASTEWATER

Handling of liquid wastes and sludge from housing and commercial
sources (including human waste) through: wastewater collection
and treatment, open pits / latrines, ponds, or discharge into
surface waters. N2O emissions from discharge of human sewage
to aquatic environments are included here.

6B3

OTHER

6 C WASTE INCINERATION

Incineration of waste, not including waste-to-energy facilities.
Emissions from waste burnt for energy are reported under the
Energy Module, 1 A. Emissions from burning of agricultural wastes
should be reported under Section 4. All non-CO2 greenhousegases from incineration should be reported here as well as CO2from non-biological waste.

6 D OTHER

Release of greenhouse gases from other waste handling activities.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

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COMMON REPORTING FRAMEWORK

7 OTHER

1.18

Efforts should be made to fit all emission sources/sinks into the six
categories described above. If it is impossible to do so, however,this category may be used, accompanied by a detailed explanationof the source/sink activity.

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

COMMON REPORTING FRAMEWORK

1.2

Fuel Categories
Common terms and definitions of fuels are necessary for countries to
describe emissions from fuel combustion activities consistently. A list of fueltypes is provided below. Definitions for each of these fuels are given in the
Glossary included in these Reporting Instructions. The list is organised into
five major fuel types: liquid, solid, gas, biomass and other. It should be
noted that “other fuels” are distinct from fuels listed in the biomass fuels
category because they represent fuels that include biomass and non-biomass
components.

BASIC FUELS HIERARCHY(Fuel Combustion Only)
MAIN FUEL CATEGORIES(Included in totals of greenhouse gases Sources)
CATEGORYSUBCATEGORYLIQUIDCRUDE OIL

(Crude oil and petroleum
products)
ORIMULSION
NATURAL GAS LIQUIDSGASOLINE

Motor Gasoline
Aviation Gasoline
Jet Gasoline(JET KEROSENE)OTHER KEROSENE
SHALE OIL
GAS/DIESEL OIL
RESIDUAL FUEL OIL
LIQUEFIED PETROLEUM GASETHANE
NAPHTHABITUMEN
LUBRICANTSPETROLEUM COKE
REFINERY FEEDSTOCKOTHER OIL

Refinery Gas
Paraffin Waxes
White Spirit
Other

CATEGORYSUBCATEGORYSOLIDANTHRACITE *(Coal and coal products)

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Reporting Instructions

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COMMON REPORTING FRAMEWORK

COKING COAL
OTHER BITUMINOUS COAL
SUB-BITUMINOUS COAL
LIGNITEOIL SHALE
PEAT
COKE

Coke Oven Coke
Gas Coke

BKB/PATENT FUEL

Patent FuelBrown Coal Briquettes

DERIVED GASES

Gas Works Gas
Coke Oven Gas
Blast Furnace Gas

GAS

NATURAL GASOTHER FUELSMUNICIPAL SOLID WASTE (GARBAGE)
INDUSTRIAL WASTE

BIOMASS

SOLID(Excluded from CO2 emissions
totals.)Wood/Wood Waste
Charcoal
Other Solid Biomass

LIQUID

Bio-alcohol
Sulphur Lies (Black Liquor)

GAS

Landfill Gas
Sludge Gas

TOTAL(Primary fossil fuel supply)* If anthracite not separately identifiable, include with Other Bituminous Coal.

1.20

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions

COMMON REPORTING FRAMEWORK

1.3

Reporting Major Sources at Differing
Levels of Detail: Sectoral andSummary Report Tables.
The Sectoral and Summary Report Tables in this book allow the user toreport the inventory at different aggregate levels of detail. There are six
Sectoral Report Tables (Tables 1 to 6) to report emissions and removals at
a more detailed sub-category level. The two Summary Report Tables(Tables 7A & 7B) are for aggregated emissions and removals, differing intheir level of detail.
Some of the main features of the Sectoral and Summary Report Tables are
summarised below.
Energy• If a detailed, Sectoral Approach for energy has been used for theestimation of CO2 from fuel combustion you are still asked tocomplete and report the Worksheet 1-1 from the Reference
Approach in the Workbook for verification purposes.
• Total energy emissions from both the Reference and the Sectoral
Approaches should be reported in the Sectoral and Summary Report
Tables. Do not add up CO2 emissions calculated from both
approaches. An explanation of any significant differences between
these results should be provided.
• Countries are asked to report emissions from international aviation andmarine bunkers and CO2 from biomass for energy under Memo Items.
Emissions from International Bunkers should not be included innational totals. CO2 emissions from the combustion of biomass fuels
are accounted for in the Land-Use Change and Forestry Sector, if thewood has been produced unsustainably.
Industrial Processes• HFCs, PFCs and SF6 should be reported in two ways, as potential andactual emissions.
Notation Key• As far as possible, countries should use the Sectoral and Summary
Report Tables outlined in this document to summarise final inventory
results. The notation shown in the key (see box) should be used toshow where countries believe the identified source is zero (0). Wherecountries have opted not to estimate (NE) a particular source of eachgreenhouse gas, this should be shown. Data problems may limit thepossibility of separating out each source individually; in this case it isincluded elsewhere (IE) and this should also be included in the table witha footnote indicating where the emission source/sink has been reported.
Finally, countries may report a particular category as not occurring(NO) in their country.

NOTATION KEY
0

Source is estimated to be zeroNE

Not estimated

IE

Estimated
elsewherebut

included

NO Not occurring

Additional Gases• To avoid duplication of effort, reporting of substances covered under
the Montreal Protocol is not required. However, countries wishing to

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Reporting Instructions

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COMMON REPORTING FRAMEWORK

report these substances and additional gases for completeness may doso, using the spare copies of the Summary Report Tables where thecolumn headings have been left blank.
Overview• The Overview Table (8A) should be used by countries to summarise
their own assessment of completeness (e.g. partial, full estimate, notestimated) and quality (high, medium or low) of major source/sinkinventory estimates. It gives a brief overview of the categories that havebeen taken into account in the emission inventory, as well as the level of
documentation and disaggregation of the categories (see the Notation
Key for a full explanation). The Disaggregation Key (8B) which follows
the Overview Table gives a detailed explanation of the key used for thelevel of disaggregation for an inventory.
Data Completeness• In all tables used by countries to summarise their inventory data,footnotes should be added to indicate if emission estimates areincomplete, or representative of only a part of the total activity, for any
particular source or sink category. In this way countries are expected
to report on the completeness of each individual emission estimate.

1.4

Worksheets
Worksheets are essential for transparency and reconstruction of theinventory.
Remember to provide all worksheets, containing at least activity
data and emission factors, used to prepare the inventory for eachsector, along with Sectoral and Summary Report Tables.

1.22

Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories:

Reporting Instructions