Energy Sector Users’ Guidebook

IPCC Inventory Software (TSU IPCC TFI)

Version 1.1
as of 6 April 2024

ENERGY SECTOR
USERS’ GUIDEBOOKIPCC Inventory Software, version 2.91

Compiled by:Technical Support Unit
IPCC Task Force on National Greenhouse Gas Inventories
IPCC TFI TSUThis Guidebook is prepared by IPCC TFI TSU.
It has not been a subject to the formal IPCC review process
Please submit your feedback to ipcc-software@iges.or.jp
1|PageEnergy Sector Users’ Guidebook

Contents

IPCC Inventory Software

Introduction ................................................................................................................................................................................. 5
1 - Energy Sector......................................................................................................................................................................... 7
I. - General ........................................................................................................................................................................... 16
I.1 - Fuel Manager ......................................................................................................................................................... 16
I.2. - Use of multiple tiers for reporting .................................................................................................................... 18
I.3. - Reporting of Subdivisions .................................................................................................................................. 19
I.4. - “Uncertainty” and “Time Series data entry” ................................................................................................... 20
1.A - Stationary Combustion Source Categories (1.A.1, 1.A.2, 1.A.4 and 1.A.5) ..................................................... 22
1.A.3 - Mobile Combustion Source Categories .............................................................................................................. 27
1.A.3.a - Civil Aviation ........................................................................................................................................... 28
1.A.3.b - Road Transportation .............................................................................................................................. 35
1.A.3.b.v - Evaporative emissions from vehicles ......................................................................................... 41
1.A.3.b.vi - Urea-based catalysts ..................................................................................................................... 42
1.A.3.c - Railways .................................................................................................................................................... 44
1.A.3.d - Water-borne Navigation ........................................................................................................................ 50
1.A.3.e.i - Pipeline transport ............................................................................................................................ 54
1.A.3.e.ii - Off-road transportation ................................................................................................................ 58
1.B - Fugitive emissions from fuels.................................................................................................................................. 64
1.B.1. Solid Fuels ................................................................................................................................................................. 65
1.B.1.a.i Underground Mines - 1.B.1.a.i.2 Post-mining ............................................................................... 66
1.B.1.a.i.3 Abandoned Underground Mines.................................................................................................. 69
1.B.1.a.i.4 Flaring of drained methane or conversion of methane to CO2 .............................................. 74
1.B.1.a.ii Surface Mines (1.B.1.a.ii.1 Mining & 1.B.1.a.ii.2 Post-mining seam gas emissions) ............... 77
1.B.1.a.ii.3 Abandoned surface mines ............................................................................................................ 80
1.B.1.b Uncontrolled combustion and burning coal dumps ............................................................................ 82
1.B.1.c Fuel Transformation.................................................................................................................................. 86
1.B.1.c.i Charcoal and Biochar production ................................................................................................... 87
1.B.1.c.ii Coke production ............................................................................................................................... 90
1.B.1.c.iv Gasification transformation ........................................................................................................... 94
1.B.2.a Oil ................................................................................................................................................................. 97
1.B.2.a.i Oil - Venting ....................................................................................................................................... 98
1.B.2.a.ii Oil - Flaring ...................................................................................................................................... 102
1.B.2.a Oil – Fugitives (1.B.2.a.iii.1 to 1.B.2.a.iii.6) .................................................................................... 107
1.B.2.b Natural Gas............................................................................................................................................... 110
1.B.2.b.i Natural Gas – Venting .................................................................................................................... 111
1.B.2.b.ii Natural Gas – Flaring..................................................................................................................... 114
1.B.2.b Natural Gas – Fugitives .................................................................................................................... 117
1.B.3 Other Emissions from Energy Production ........................................................................................................ 120
1.C - Carbon Dioxide Transport and Storage .............................................................................................................. 123
1.C.1. - Transport of CO2 ................................................................................................................................................ 124
1.C.2. Injection & Storage................................................................................................................................................ 127
Reference Approach ......................................................................................................................................................... 130
Next Steps .......................................................................................................................................................................... 135
Annex I: Mapping between the IPCC Inventory Software and the UNFCCC ETF Reporting Tool ................ 136
How to read mapping tables ........................................................................................................................................... 139
Detailed Mapping between the Software and the UNFCCC ETF Reporting Tool .............................................. 141

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Tables

IPCC Inventory Software

Table 1. all categories included in the Energy sector of the 2006 IPCC Guidelines, as refined by the 2019 Refinement
for those categories relevant for the interoperability with the UNFCCC ETF reporting tool .................... 8
Table 2. Detailed mapping between the Software and the UNFCCC ETF reporting tool ........................................ 137
Table 3. Detailed mapping between the Software and the UNFCCC ETF reporting tool ........................................ 141
Table 4. Automatic Reporting of Notation Keys in the Energy Sector of the CRT ................................................. 141

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Abbreviations

IPCC Inventory Software

2006 IPCC Guidelines

2006 IPCC Guidelines for National Greenhouse Gas Inventories

2019 Refinement

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

AD

activity dataC

carbonCCcarbon content

ECT

emission control technologyEFemission factor

GCV

gross calorific value

Gg

gigagram

GHG

greenhouse gas

IPCCIntergovernmental Panel on Climate Change

IPCC TFI-TSU (or TSU)

Technical Support Unit of the IPCC Task Force on National Greenhouse Gas
Inventories

IPPU

Industrial Processes and Product UsekPakilopascal

l

litre

LTO

landing / take-off

m3

cubic meters

NCV

net calorific value

NGHGI

national GHG inventory

TFI

IPCC Task Force on National Greenhous Gas Inventories

TJ

terajouleWetlands Supplement

2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories:
Wetlands

4|PageEnergy Sector Users’ Guidebook

Introduction

IPCC Inventory Software

Goal
The guidebook for the IPCC Inventory Software (Software) is produced by the Technical Support Unit (TSU) of the IPCC
Task Force on National Greenhous Gas Inventories (TFI) to support inventory compilers in the use of the Software for the
preparation of national greenhouse gas (GHG) inventories through the description of the complete procedure from activity
data (AD) organization and input, to emission factor (EF) selection and input, to GHG estimation and reporting.
Software users must be familiar with the 2006 IPCC Guidelines methods and read the Software’s manual (downloadable fromthe “Help” menu) before going through this guidebook. This guidebook does not replace guidance provided in the 2006
IPCC Guidelines.
Scope
The guidebook covers all methodological tiers and approaches provided in the 2006 IPCC Guidelines and the Wetlands
Supplement 1 to estimate anthropogenic GHG emissions and removals from each inventory category as well as to deal withcross-cutting elements. Elements of the 2019 Refinement 2 are introduced in limited cases, where needed to enableinteroperability between the Software and the UNFCCC electronic reporting tool for CRT.
Structure
Inventory preparation for each category, and each associated GHG, is described in this guidebook. Each section provides
practical information to help the user enter information and estimate GHG emissions and removals for one or morecategories from the 2006 IPCC Guidelines 3. Multiple categories (e.g. electricity generation and non-ferrous metals) are grouped
together when the underlying instructions are the same for entering information in the Software. Table 1 below provides thedefinitions of various categories, as well as a hyperlink to the relevant section of the guidebook where further information
may be found.
Each section is then presented with a parallel structure. General information on the category and gas(es) covered is provided,
along with the relevant equations from the 2006 IPCC Guidelines used to estimate GHG emission and removals in the Software.
The section then introduces the worksheet(s) contained in the Software that are to be used to enter relevant activity data,
emission factors and other parameters with a “User’s work Flowchart” to help illustrate the user’s series of steps to enter
this information. Data may be entered either within a single nation-wide aggregate (i.e. “country name” subdivision or“unspecified”) or within a national disaggregation such as administrative units (e.g. provinces, regions, states) or production
units (e.g. companies, facilities, or any other aggregation according to which the user collects AD). Finally, the guidebook
elaborates on the relevant activity data and emission factor input, and highlights how results are presented.
Finally, a word on selection of Tiers.
Tiers
The Software provides functionalities -calculation worksheets and data managers- to prepare estimates according to anyof the methodological tiers for which IPCC provides equations. Thus, in this Guidebook the following definitions areused to indicate the methodological tier of the relevant equations, and the correspondence with tiers in an NGHGI:IPCC Tier 1 refers to the IPCC Tier 1 equations and default EFs/parameters.
Furthermore, recognizing that the 2006 IPCC Guidelines allow reporting estimates produced with a Tier 3 user-specific 4
methodology, Tier 1 equations can be used to enter AD and Implied Emission Factor(s), as calculated by dividing the
Tier-3 estimated GHG emission with the underlying AD required by the IPCC Tier 1 equation(s), to reproduce theestimated Tier 3 emissions.
IPCC Tier 2 refers:
 either to the IPCC Tier 2 equations, with IPCC default values or user-specific EFs/parameters, different from
IPCC Tier 1 equations in the level of stratification and/or in the variables/parameters; or, when a Tier 2 Equation is not provided, to the IPCC Tier 1 equation and user-specific EFs/parameters (e.g.
category 1.A.3.d water-borne navigation).
IPCC Tier 3 is the IPCC methodology different in the level of stratification and/or in the variables/parameters, fromthe IPCC Tier 1 and Tier 2 methodologies.
Tips
1 Elements derived from the Wetlands Supplement are clearly distinguishable because of the liliac colour used to mark those.
2 Elements derived from the 2019 Refinement are clearly distinguishable because of magenta colour used to mark those.
3 In few instances, denoted by magenta colour, from the 2019 Refinement.
4 User-specific methodologies need anyhow to be accordant with IPCC good practice to satisfy the Transparency, Completeness, Consistency, Accuracy
and thus Comparability reporting principles.

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IPCC Inventory Software
5
6Stratification of variables used to calculate GHG emissions according to IPCC methodologies is a key element to promoteaccuracy and precision of estimates. Thus, the Software allows an unlimited input of elements for each of the variables andallows any combination of those.
Stratification is actually implemented in a two-way, by subdividing the entire category, in segments (subdivisions) andapplying a single methodological tier, or subdividing the category in segments and applying different methodological tiers todifferent segments. Which means that within a category, those segments for which data are available -e.g. a specifictechnology for which EFs are known- are singled out 7 while all remaining are reported within a single aggregation 8, as e.g.
unspecified 9.
However, the Software allows to enter each combination of variables, e.g. subdivision/fuel/vehicle type/ECT, only once. A
way to further disaggregate such a combination across time series is through using the subdivision name with a time-prefix.
For instance, where the carbon content of a fuel or the emission rate of a technology changes across time, in both cases the
addition of a prefix that indicates the fuel or the technology before and after a certain date where the change in the carbon
content or in the emission rate occurred, allows the user to implement such technological evolution within the current
structure of stratification of the variables (e.g. pre-year Y and post-year Y fuel X or Technology Z).
Often worksheets have sub-layers that the user shall access to enter data. To do so, click on the element ⊞ on theleft-hand side of worksheet. Once clicked the element ⊞ changes to ⊟.
Interoperability with the UNFCCC electronic reporting tool for the Common Reporting Tables (CRT)The Software has been upgraded for the energy sector to be interoperable with the United Nations Framework Convention
on Climate Change (UNFCCC) electronic reporting tool for the Common Reporting Tables (CRT) under the Enhanced
Transparency Framework of the Paris Agreement. 10 In practice, that means that users of the Software can estimate GHG
emissions and CO2 removals for categories and gases that are required to be reported pursuant to the UNFCCC CRT. Oncedata are entered into the Software, users wishing to use these data to facilitate reporting to the UNFCCC must generate a filein the Software (in JSON format) that may then subsequently, through a separate UNFCCC platform, be uploaded and further
processed through the UNFCCC electronic reporting tool for CRT.
A separate Guidebook, titled IPCC Inventory Software: UNFCCC Interoperability- CRT Export Quick Start Guide, hasbeen developed to assist users in generating the JSON file for upload to the UNFCCC electronic reporting tool for CRT.
Annex I illustrates the mapping of activity data and GHG estimates for categories/gases from the Software to thecorresponding UNFCCC CRT category/ies.

5 The larger the number of strata, the more accurate and precise the estimates are.
6 Stratification is the act of sorting data into distinct groups or layers.
7 By applying a higher tier method
8 By applying a lower tier method
9 This does not apply to variables required by IPCC Tier 1 method.
10 As requested by Parties in decision 5/CMA.3, paragraphs 19 and 20.

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1 - Energy Sector

IPCC Inventory Software

The Energy sector covers all GHG emissions arising from combustion of fuels or as fugitive releases from those. Emissions
from the non-energy uses of fuels are generally not included here, but reported under the Industrial Processes and ProductUse (IPPU) sector. Where carbonates such as limestone or dolomite are consumed for environmental pollution control (e.g.
for flue gas desulphurisation) these emissions are reported in the category of the energy sector where the carbonates are
consumed. However, these emissions are calculated in the IPPU sector of the Software (see the IPPU Guidebook for further
information).
As CO2 emissions from fuel combustion dominate GHG emissions in many countries, an independent check is required
through the “Reference Approach”. It is good practice to apply both, a sectoral approach and the reference approach, toestimate a total CO2 emission from fuel combustion and to compare the results of these two independent estimates.
Significant differences indicate possible problems with the AD, calorific values, carbon contents, excluded carbon calculation,
etc.
The Reference Approach is a top-down approach and in that respect is relatively independent from the bottom-up approachas described in the Tier 1, Tier 2, and Tier 3 methods. It consists of a methodology for producing a first-order estimate ofnational GHG emission based on a C mass balance of fuels supplied for energy use [see section on Reference Approach].
Where not indicated, all references from the 2006 IPCC Guidelines and its 2019 Refinement come from Volume 2 [Energy
sector]7|PageEnergy Sector Users’ Guidebook
IPCC Inventory Software (TSU IPCC TFI)
Table 1. all categories included in the Energy sector of the 2006 IPCC Guidelines, as refined by the 2019 Refinement for those categories relevant for theinteroperability with the UNFCCC ETF reporting tool

Categories
1.A - Fuel Combustion Activities
1.A.1 - Energy Industries
1.A.1.a - Main Activity Electricity
and Heat Production

Definitions

Guidebook

Emissions from the intentional oxidation of materials within 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.
Comprises emissions from fuels combusted by the fuel extraction or energy-producing industries
Sum of emissions from main activity producers of electricity generation, combined heat and power generation, and heat plants. Main activity producers (formerly known as
public utilities) are defined as those undertakings whose primary activity is to supply the public. They may be in public or private ownership. Emissions from own on-site useof fuel should be included. Emissions from autoproducers (undertakings which generate electricity/heat wholly or partly for their own use, as an activity that supports theirprimary activity) should be assigned to the sector (e.g. 1.A.2/1.A.4) where they were generated and not under 1.A.1.a. Autoproducers may be in public or private ownership.

1.A.1.a.i - Electricity Generation

Comprises emissions from all fuel use for electricity generation from main activity
producers except those from combined heat and power plants.

1.A - Stationary Combustion Source Categories

1.A.1.a.ii - Combined Heat andPower Generation (CHP)

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

1.A - Stationary Combustion Source Categories

1.A.1.a.iii - Heat Plants

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

1.A - Stationary Combustion Source Categories

1.A.1.b - Petroleum Refining

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

1.A - Stationary Combustion Source Categories

1.A.1.c - Manufacture of Solid
Fuels and Other 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 onsite fuel use should be included. Also includes combustion for the generation of electricity and heat for own use in these industries

1.A.1.c.i - Manufacture of Solid
Fuels

Emissions arising from fuel combustion for the production of coke, brown coalbriquettes and patent fuel.

1.A - Stationary Combustion Source Categories

1.A.1.c.ii - Other Energy
Industries

Combustion emissions arising from the energy-producing industries own (on-site) energy
use not mentioned above or for which separate data are not available. This includes theemissions from own-energy use for the production of charcoal, bagasse, saw dust, cotton
stalks and carbonizing of 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 under 1.A.3.e.

1.A - Stationary Combustion Source Categories

1.A.2 - Manufacturing Industries
and Construction

Emissions from combustion of fuels in industry. Also includes combustion for the generation of electricity and heat for own use in these industries. Emissions from fuelcombustion in coke ovens within the iron and steel industry should be reported under 1.A.1.c and not within manufacturing industry. Emissions from the industry sector
should be specified by sub-categories that correspond to the International Standard Industrial Classification of all Economic Activities (ISIC). Energy used for transport byindustry should not be reported here but under Transport (1.A.3). Emissions arising from off-road and other mobile machinery in industry 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
emitters of pollutants. A suggested list of categories is outlined below.

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IPCC Inventory Software

Categories

Definitions

Guidebook

1.A.2.a - Iron and Steel

ISIC Group 271 11 and Class 2731

1.A - Stationary Combustion Source Categories

1.A.2.b - Non-Ferrous Metals

ISIC Group 272 and Class 2732

1.A - Stationary Combustion Source Categories

1.A.2.c - Chemicals

ISIC Division 24

1.A - Stationary Combustion Source Categories

1.A.2.d - Pulp, Paper and Print

ISIC Divisions 21 and 22

1.A - Stationary Combustion Source Categories

1.A.2.e - Food Processing,Beverages and Tobacco

ISIC Divisions 15 and 16

1.A - Stationary Combustion Source Categories

1.A.2.f - Non-Metallic Minerals

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

1.A - Stationary Combustion Source Categories

1.A.2.g - Transport Equipment

ISIC Divisions 34 and 35

1.A - Stationary Combustion Source Categories

1.A.2.h - Machinery

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

1.A - Stationary Combustion Source Categories

1.A.2.i - Mining (excluding fuels)
and Quarrying

ISIC Divisions 13 and 14

1.A - Stationary Combustion Source Categories

1.A.2.j - Wood and wood products

ISIC Division 20

1.A - Stationary Combustion Source Categories

1.A.2.k - Construction

ISIC Division 45

1.A - Stationary Combustion Source Categories

1.A.2.l - Textile and Leather

ISIC Divisions 17, 18 and 19

1.A - Stationary Combustion Source Categories

1.A.2.m - Non-specified Industry

Any manufacturing industry/construction not included in previous categories, or forwhich separate data are not available. Includes ISIC Divisions 25, 33, 36 and 37.

1.A - Stationary Combustion Source Categories

1.A.3 - Transport

1.A.3.a - Civil Aviation

1.A.3.a.i - International Aviation(International Bunkers)

Emissions from the combustion and evaporation of fuel for all transport activity (excluding military transport), regardless of the sector, specified by sub-categories below.
Emissions from fuel sold to any air or marine vessel engaged in international transport (1.A.3.a,i and 1.A.3.d.i) should as far as possible be excluded from the totals andsubtotals in this category and should be reported separately.
Emissions from international and domestic civil aviation, including take-offs and landings. Comprises civil commercial use of airplanes, including scheduled and charter
traffic for passengers and freight, air taxiing, and general aviation. The international/domestic split should be determined based on departure and landing locations for eachflight stage and not by the nationality of the airline. Exclude use of fuel at 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 the appropriate stationary combustion category.
Emissions from flights that depart in one country and arrive in a different country.
Include take-offs and landings for these flight stages. Emissions from international
military aviation can be included as a separate subcategory of international aviation
provided that the same definitional distinction is applied, and data are available to support
the definition.

1.A.3.a - Civil Aviation

11 The ISIC references to “Division”, “Group” and “Class” are based on the International Standard Industrial Classification of All Economic Activities (ISIC), Revision 3.1, which was the latest available publication

at the time of development of the 2006 IPCC Guidelines.

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IPCC Inventory Software

Categories

Definitions

Guidebook

1.A.3.a.ii - Domestic Aviation

Emissions from civil domestic passenger and freight traffic that departs and arrives in thesame 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.

1.A.3.a - Civil Aviation

1.A.3.b - Road Transportation

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

1.A.3.b - Road Transportation

Emissions from automobiles so designated in the vehicle registering country primarily fortransport of persons and normally having a capacity of 12 persons or fewer.

1.A.3.b - Road Transportation

1.A.3.b.i.1 - Passenger cars with
3-way catalysts

Emissions from passenger car vehicles with 3-way catalysts.

1.A.3.b - Road Transportation

1.A.3.b.i.2 - Passenger cars
without 3-way catalysts

Emissions from passenger car vehicles without 3-way catalysts.

1.A.3.b - Road Transportation

Emissions from vehicles so designated in the vehicle registering country primarily fortransportation of light-weight cargo 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.

1.A.3.b - Road Transportation

1.A.3.b.ii.1 - Light-duty trucks
with 3-way catalysts

Emissions from light duty trucks with 3-way catalysts.

1.A.3.b - Road Transportation

1.A.3.b.ii.2 - Light-duty trucks
without 3-way catalysts

Emissions from light duty trucks without 3-way catalysts.

1.A.3.b - Road Transportation

1.A.3.b.iii - Heavy-duty trucks
and buses

Emissions from any vehicles so designated in the vehicle registering country. Normallythe gross vehicle weight ranges from 3500-3900 kg or more for heavy duty trucks and thebuses are rated to carry more than 12 persons.

1.A.3.b - Road Transportation

1.A.3.b.iv - Motorcycles

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

1.A.3.b - Road Transportation

1.A.3.b.v - Evaporative emissions
from vehicles

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

1.A.3.b.v - Evaporative emissions from vehicles

1.A.3.b.vi - Urea-based catalysts

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

1.A.3.b.vi - Urea-based catalysts

1.A.3.b.i - Cars

1.A.3.b.ii - Light-duty trucks

1.A.3.c - Railways

1.A.3.c - Railways

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

1.A.3.d - Water-borne Navigation

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

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Energy Sector Users’ Guidebook

Categories

IPCC Inventory Software

Definitions

Guidebook

1.A.3.d.i - International waterborne navigation (International
bunkers)

Emissions from fuels used by vessels of all flags that are engaged in international waterborne navigation. The international navigation may take place at sea, on inland lakes andwaterways and in coastal waters. Includes emissions from journeys that depart in one
country and arrive in a different country. Exclude consumption by fishing vessels (seeOther Sectors - Fishing). Emissions from international military water-borne navigation
can be included as a separate sub-category of international water-borne navigation
provided that the same definitional distinction is applied, and data are available to support
the definition.

1.A.3.d - Water-borne Navigation

1.A.3.d.ii - Domestic Waterborne Navigation

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

1.A.3.d - Water-borne Navigation

1.A.3.e - Other Transportation

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

1.A.3.e.i - Pipeline Transport

Combustion related emissions from the operation of pump stations and maintenance ofpipelines. Transport via pipelines includes transport of gases, liquids, slurry and othercommodities 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.

1.A.3.e.ii - Off-road

Combustion emissions from Other Transportation, excluding Pipeline Transport.

1.A.4 - Other Sectors

1.A.3.e.i - Pipeline transport
1.A.3.e.ii - Off-road transportation

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

1.A.4.a - Commercial/Institutional

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

1.A - Stationary Combustion Source Categories

1.A.4.b - Residential

All emissions from fuel combustion in households.

1.A - Stationary Combustion Source Categories

1.A.4.c
Agriculture/Forestry/Fishing/Fish
Farms

Emissions from fuel combustion in agriculture, forestry, fishing and fishing industries such as fish farms. Activities included in ISIC Divisions 01, 02 and 05. Highway
agricultural transportation is excluded.

1.A.4.c.i - Stationary

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

1.A.4.c.ii - Off-road Vehicles andOther Machinery

Emissions from fuels combusted in traction vehicles on farm land and in forests.

1.A.3.e.ii - Off-road transportation

1.A.4.c.iii – Fishing (mobile
combustion)

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

1.A.3.d - Water-borne Navigation

1.A.5 - Non-Specified

1.A - Stationary Combustion Source Categories

All remaining emissions from fuel combustion that are not specified elsewhere. Include emissions from fuel delivered to the military in the country and delivered to themilitary of other countries that are not engaged in multilateral operations.

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Categories

IPCC Inventory Software

Definitions

Guidebook

1.A.5.a - Stationary

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

1.A - Stationary Combustion Source Categories

1.A.5.b - Mobile

Emissions from vehicles and other machinery, marine and aviation (not included in 1.A.4.c.ii or elsewhere).
All remaining aviation emissions from fuel combustion that are not specified elsewhere.
Include emissions from fuel delivered to the country’s military as well as fuel delivered
within that country but used by the militaries of other countries that are not engaged in
multilateral operations.

1.A.3.a - Civil Aviation

1.A.5.b.ii - Mobile (water-borne
component)

All remaining water-borne emissions from fuel combustion that are not specified
elsewhere. Include emissions from fuel delivered to the country’s military as well as fueldelivered within that country but used by the militaries of other countries that are notengaged in multilateral operations.

1.A.3.d - Water-borne Navigation

1.A.5.b.iii - Mobile (other)

All remaining emissions from mobile sources not included elsewhere.

1.A.3.b - Road Transportation
1.A.3.e.ii - Off-road transportation

Emissions from fuels used in multilateral operations pursuant to the Charter of the United
Nations. Include emissions from fuel delivered to the military in the country and delivered
to the military of other countries.

1.A.3.a.i - Civil Aviation
1.A.3.d - Water-borne Navigation

1.A.5.b.i component)

Mobile(aviation

1.A.5.c - Multilateral Operations
1.B - Fugitive emissions from fuels
1.B.1 - Solid Fuels
1.B.1.a - Coal mining and handling
1.B.1.a.i - Underground mines

Includes all intentional and unintentional emissions from the extraction, processing, storage and transport of fuel to the point of final use.
Includes all intentional and unintentional emissions from the extraction, processing, storage and transport of solid fuel to the point of final use.
Includes all fugitive emissions from coal.
Includes all emissions arising from mining, post-mining, abandoned mines and flaring of drained methane.

1.B.1.a.i.1 - Mining

Includes all seam gas emissions vented to atmosphere from coal mine ventilation air anddegasification systems.

1.B.1.a.i - Underground Mines

1.B.1.a.i.2 - Post-mining seamgas emissions

Includes methane and CO2 emitted after coal has been mined, brought to the surface andsubsequently processed, stored and transported.

1.B.1.a.i - Underground Mines

1.B.1.a.i.3
Abandoned
underground mines

Includes methane emissions from abandoned underground mines.

1.B.1.a.i.4 - Flaring of drained
methane or conversion of
methane to CO2

Methane drained and flared, or ventilation gas converted to CO2 by an oxidation process
should be included here. Methane used for energy production should be included inVolume 2, Energy, Chapter 2 ‘Stationary Combustion’.

1.B.1.a.ii - Surface mines

1.B.1.a.i.3 - Abandoned Underground Mines
1.B.1.a.i.4 - Flaring or Conversion of drained CH4 to CO2

Includes all seam gas emissions arising from surface coal mining

1.B.1.a.ii.1 - Mining

Includes methane and CO2 emitted during mining from breakage of coal and associatedstrata and leakage from the pit floor and highwall

1.B.1.a.ii - Surface Mines

1.B.1.a.ii.2 - Post-mining seamgas emissions

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

1.B.1.a.ii - Surface Mines

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Categories

IPCC Inventory Software

Definitions

1.B.1.a.ii.3- Abandoned surface
mines

Includes methane emissions from abandoned surface mines.

Guidebook
1.B.1.a.ii.3 - Abandoned Surface Mines

1.B.1.b - Uncontrolled combustion
and burning coal dumps

Includes emissions of CO2 from uncontrolled combustion due to coal exploitation
activities.

1.B.1.b - Uncontrolled combustion and burning coal dumps

1.B.1.c - Fuel transformation

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

1.B.1.c - Fuel Transformation

1.B.1.c.i – Charcoal
biochar production

andFugitive emissions arising during the production of charcoal and biochar.

1.B.1.c.ii – Coke production

Fugitive emissions arising during the production of coke.

1.B.1.c.iv–
transformation

Fugitive emissions from the transformation of biomass, coal or natural gas into syngas,
composed by H2, CO, CO2 and CH4, and, then, into a liquid hydrocarbons fuels.

Gasification

1.B.2 - Oil and Natural Gas
1.B.2.a - Oil

1.B.1.c.i - Charcoal and Biochar production
1.B.1.c.ii - Coke production
1.B.1.c.iv - Gasification transformation

Comprises fugitive emissions from all oil and natural gas activities. The primary sources of these emissions may include fugitive equipment leaks, evaporation losses, venting,flaring and accidental releases.
Comprises emissions from venting, flaring and all other fugitive sources associated with the exploration, production, transmission, upgrading, and refining of crude oil anddistribution of crude oil products.

1.B.2.a.i - Venting

Emissions from venting of associated gas and waste gas/vapour streams at oil facilities.

1.B.2.a.i - Oil, Venting

1.B.2.a.ii - Flaring

Emissions from flaring of natural gas and waste gas/vapour streams at oil facilities.

1.B.2.a.ii - Oil, Flaring

1.B.2.a.iii - All Other

Fugitive emissions at oil facilities from equipment leaks, storage losses, pipeline breaks, well blowouts, land farms, gas migration to the surface around the outside of wellhead
casing, surface casing vent bows, biogenic gas formation from tailings ponds and any other gas or vapour releases not specifically accounted for as venting or flaring.

1.B.2.a.iii.1 - Exploration

Fugitive emissions (excluding venting and flaring) from oil well drilling, drill stem testing,
and well completions.

1.B.2.a - Oil, Fugitives

1.B.2.a.iii.2 - Production andUpgrading

Fugitive emissions from oil production (excluding venting and flaring) occur at the oilwellhead 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, oil sands or shale oil
mining, transport of untreated production (i.e., well effluent, emulsion, oil shale andoilsands) to treating or extraction facilities, activities at extraction and upgrading facilities,
associated gas re-injection systems and produced water disposal systems. Fugitive
emissions from upgraders are grouped with those from production rather than those fromrefining since the upgraders are often integrated with extraction facilities and their relativeemission contributions are difficult to establish. However, upgraders may also be
integrated with refineries, cogeneration plants or other industrial facilities and theirrelative emission contributions can be difficult to establish in these cases.

1.B.2.a - Oil, Fugitives

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Categories

Definitions

Guidebook

1.B.2.a.iii.3 - Transport

Fugitive emissions (excluding venting and flaring) related to the transport of marketablecrude oil (including conventional, heavy and synthetic crude oil and bitumen) to upgraders
and refineries. The transportation systems may comprise pipelines, marine tankers, tanktrucks and rail cars. Evaporation losses from storage, filling and unloading activities andfugitive equipment leaks are the primary sources of these emissions.

1.B.2.a - Oil, Fugitives

1.B.2.a.iii.4 - Refining

Fugitive emissions (excluding venting and flaring) at 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 otherfacilities (for example, upgraders or co-generation plants) their relative emission
contributions can be difficult to establish.

1.B.2.a - Oil, Fugitives

1.B.2.a.iii.5 - Distribution of oil
products

This comprises fugitive emissions (excluding venting and flaring) from the transport anddistribution of refined products, including those at bulk terminals and retail facilities.
Evaporation losses from storage, filling and unloading activities and fugitive equipment
leaks are the primary sources of these emissions.

1.B.2.a - Oil, Fugitives

1.B.2.a.iii.6 - Other

Fugitive emissions from oil systems (excluding venting and flaring) not otherwise
accounted for in the above categories. This includes fugitive emissions from spills andother accidental releases, waste oil treatment facilities and oilfield waste disposal facilities.

1.B.2.a - Oil, Fugitives

1.B.2.b - Natural Gas

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

1.B.2.b.i - Venting

Emissions from venting of natural gas and waste gas/vapour streams at gas facilities.

1.B.2.b.i - Natural Gas, Venting

1.B.2.b.ii - Flaring

Emissions from flaring of natural gas and waste gas/vapour streams at gas facilities.

1.B.2.b.ii - Natural Gas, Flaring

1.B.2.b.iii - All Other

Fugitive emissions at natural gas facilities from equipment leaks, storage losses, pipeline breaks, well blowouts, gas migration to the surface around the outside of wellhead
casing, surface casing vent bows and any other gas or vapour releases not specifically accounted for as venting or flaring.

1.B.2.b.iii.1 - Exploration

Fugitive emissions (excluding venting and flaring) from gas well drilling, drill stem testing
and well completions.

1.B.2.b - Natural Gas, Fugitives

1.B.2.b.iii.2 - Production

Fugitive emissions (excluding venting and flaring) from the gas wellhead through to theinlet 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 and associated waste water and acid gas disposal activities.

1.B.2.b - Natural Gas, Fugitives

1.B.2.b.iii.3 - Processing

Fugitive emissions (excluding venting and flaring) from gas processing facilities.

1.B.2.b - Natural Gas, Fugitives

1.B.2.b.iii.4 - Transmission andStorage

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

1.B.2.b - Natural Gas, Fugitives

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Categories

Definitions

Guidebook

1.B.2.b.iii.5 - Distribution

Fugitive emissions (excluding venting and flaring) from the distribution of natural gas toend users.

1.B.2.b - Natural Gas, Fugitives

1.B.2.b.iii.6 - Other

Fugitive emissions from natural gas systems (excluding venting and flaring) not otherwise
accounted for in the above categories. This may include emissions from well blowouts
and pipeline ruptures or dig-ins.

1.B.2.b - Natural Gas, Fugitives

Emissions from geothermal energy production and other energy production not includedin 1.B.1 or 1.B.2.

1.B.3 - Other Emissions from Energy Production

1.B.3 - Other emissions fromEnergy Production
1.C. Carbon dioxide Transport andStorage
1.C.1. – Transport of CO2

CO2 capture and storage (CCS) involves the capture of CO2, its transport to a storage location and its long-term isolation from the atmosphere. Emissions associated with
CO2 transport, injection and storage are covered under category 1.C. Emissions (and reductions) associated with CO2 capture should be reported under the IPCC sector inwhich capture takes place (e.g. Stationary Combustion or Industrial Activities).
Fugitive emissions from the systems used to transport captured CO2 from the source to the injection site. These emissions may comprise fugitive losses due to equipment
leaks, venting and releases due to pipeline ruptures or other accidental releases (e.g. temporary storage).

1.C.1.a. Pipelines

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

1.C - Carbon Dioxide Transport and Storage

1.C.1.b. Ships

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

1.C - Carbon Dioxide Transport and Storage

1.C.1.c Other (please specify)

Fugitive emissions from other systems used to transport CO2 to the injection site andtemporary storage.

1.C - Carbon Dioxide Transport and Storage

1.C.2. Injection and Storage

Fugitive emissions from activities and equipment at the injection site and those from the end containment once the CO2 is placed in storage.

1.C.2.a Injection

Fugitive emissions from activities and equipment at the injection site.

1.C - Carbon Dioxide Transport and Storage

1.C.2.b Storage

Fugitive emissions from the end containment once the CO2 is placed in storage.

1.C - Carbon Dioxide Transport and Storage

Any other emissions from CCS not reported elsewhere.

1.C - Carbon Dioxide Transport and Storage

1.C.3. Other

Reference Approach

The Reference Approach is a top-down approach, using a country’s energy supply data
to calculate the emissions of CO2 from combustion of mainly fossil fuels. The Reference
Approach is a straightforward method that can be applied on the basis of relatively easily
available energy supply statistics.

Reference Approach

Note: The category tree in the Software reflects the categories included in the 2006 IPCC Guidelines, as refined by the 2019 Refinement for those categories relevant for interoperability with the
UNFCCC electronic reporting tool for CRT, plus those added by the Wetlands Supplement. Categories from the 2019 Refinement are shown in this Guidebook, and in the Software, in a magenta
colour.

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Energy Sector Users’ Guidebook

I. - General

IPCC Inventory Software (TSU IPCC TFI)

I.1 - Fuel Manager
Before entering data in the Energy sector worksheets to estimate emissions from 1.A. (Fuel Combustion Activities), the FuelManager shall be populated with all relevant data that will be used by the Software to estimate GHG emissions.
The Fuel Manager contains data on carbon content and calorific value for each fuel used in the NGHGI. All IPCC default fuels arelisted in it; in addition, the user can enter its own user-specific fuels together with relevant data required by the Fuel Manager.
Fuel manager setting is the first step to prepare GHG estimates in 1.A, and it is done as follows:
1. On the Administrate tab, click Energy and then Fuel Manager.

2.

On the window’s top border, select either NCV (Net Calorific Value) or GCV (Gross Calorific Value) as the Conversion
Factor Type. Note that: For each IPCC default fuel, when NCV is selected, the Calorific Value and the Carbon Content are prefilledwith IPCC default values, which anyhow can be replaced with user-specific values.
 For GCV no IPCC default values are available, and so those need to be entered by the user.

3.

For each new (user-specific) fuel entry the following steps apply:
1. Click on the asterisk in the bottom-most row to add the user-specific fuel.
2. Select fuel type from the drop-down menu.
3. Enter specific fuel name.
4. Indicate (checkbox) if it is a primary fuel 12 or not.
5. Enter its calorific value in TJ/Gg, (either NCV or GCV according to the selection made for the entire FuelManager).
6. Enter carbon content in kg C/GJ.

12 Primary fuels are fuels found in nature such as coal, crude oil, and natural gas, while secondary fuels or fuel products are derived from primary fuels, suchas gasoline and lubricants. A complete list of fuels is provided in Section 1.4.1.1 of the 2006 IPCC Guidelines.

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To single out the user-defined fuels only, the corresponding box on the window’s top border shall be marked.

Note: If the name of values assigned to a user-defined fuel added to the Fuel Manager are subsequently changed, such change
is propagated by the Software to each calculation worksheet where that fuel is used.

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I.2. - Use of multiple tiers for reporting
The 2006 IPCC Guidelines provide methodological guidance to estimate anthropogenic GHG emissions and removals according
to three methodological tier levels: Tier 1, Tier 2, Tier 3. Where Tier 1 is the common default methodological approach that the
IPCC Guidelines provide to all inventory compilers, higher tiers are based on user-specific and multivariable-dependent ratesof GHG emissions and CO2 removals, and likely requires data with a higher spatial and temporal resolution. Tier 2 may apply adifferent methodological approach, or the Tier 1 methodology approach with user-specific values for parameters and EFs, andmay further disaggregate the population of activity data to apply condition-specific values of parameters and EFs 13. Tier 3 isgenerally 14 a user-specific methodology that maintain consistency with IPCC good practice, although it is designed to better copewith the user-specific statistical population for which GHG emissions/removals are estimated or it is based on the direct
monitoring of the source of GHG emissions.
Given that the Software can calculate GHG emissions and removals for each source/sink category using any of themethodological tiers provided in the 2006 IPCC Guidelines and its Wetlands Supplement, the user may apply a single methodologicaltier to the entire category or may use instead a combination of different tiers according to the significance of subcategories anddata availability.

Figures show an example of applying three 15 different tiers, and reporting the total

In doing so the user shall transparently describe in any accompanying inventory report the original methodology and the way it
has derived the implied EF.
While, as described above, the user may use a combination of tiers within a single source category, it may also wish to apply
multiple tiers to the same activity as a means of quality control through comparative analysis (e.g. Tier 1 vs Tier 2 or Tier 2 vsTier 3). Although this is a legitimate use of the Software, those comparative analysis shall be done in a separate database not used
for reporting the GHG inventory, so avoiding to double count GHG emissions from a source.
Where a user-specific Tier 3 method, which cannot be calculated by the Software, is used to prepare estimates of GHG emissions
that need to be included in the NGHGI for completeness, the user can use the relevant calculation worksheet(s) to report it as
it follows:
1. enter in the Software the AD required by the IPCC default methodology.
2. back-calculate CO2 and/or CH4 and/or N2O IEFs 16, as the total emissions of the relevant GHG calculated through theuser-specific Tier 3 method divided by the AD required at bullet 1 above, and enter those in the Software.
3. the Software then reproduces the user-specific Tier 3 GHG estimates.
A dedicated subdivision could be entered, e.g. specifically titled as “Tier 3” with any other identifying information, as appropriate.

13 For example, the Tier 2 approach for estimating CO2 emissions from civil aviation separately considers CO2 emissions from landings and take-offs andthe cruise phase, whereas the Tier 1 approach estimates CO2 emissions based on fuel consumption and default EFs.

14 In some cases, IPCC also provides a Tier 3 methodology, as for instance for CH4 and N2O emissions from Road transportation.
15 In this example, Tier 1 – default factors, Tier 2 – user-specific NCVs, Tier 3 – technology specific factors
16 Implied Emission Factors

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IPCC Inventory Software
I.3. - Reporting of Subdivisions
GHG inventories can be calculated at multiple levels of aggregation (e.g. facility, corporate, regional, national) to meet various
domestic and international needs. Thus, Subdivisions can be entered for all source categories in the Energy sector.
Where the user is interested in calculating GHG estimates at a single level of aggregation, e.g. national, in Column |S| either
unspecified is to be selected from the dropdown menu or the single univocal name/code is to be entered e.g. the country name.
Where the user is interested in calculating GHG estimates for multiple subdivisions, the univocal name/code for eachsubdivision will be entered in Column |S|, users have full flexibility to name those subdivisions based on user-specificcircumstances. Nevertheless, care shall be taken to ensure that subdivisions do not overlap so causing a double counting ofsome emissions.
Every calculation worksheet 17 includes filters to enable the user to view data entry, by subdivision.
Example: subdivisions and applying filter

Example: viewing filtered results

17 Those can also be referred as TABs of the Software

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IPCC Inventory Software
I.4. - “Uncertainty” and “Time Series data entry”
To enter data on Uncertainties or to enter Time Series data, calculation worksheets have dedicated tabs that can be accessed throughbuttons placed either at the lower right-hand side or next to the Fuel type button. Users are prompted to learn about how to use
these functionalities in the User Manual of the Software (accessible at Help tab).
Example: tabs for uncertainties and time series data entry

Time series data entry:
In each worksheet, there is a button “Time Series data entry” as shown in the screenshot below.

To use this functionality then users:
1. Select in TAB Application, sub-TAB Inventory Year, the time-period of the inventory:

and click on button Apply to save it.
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IPCC Inventory Software
2. press the button Export to Excel, name the file and export it.
3. open exported file and for the entire time series, or for any fraction of it, enters data or make changes to data alreadypresent.
4. once data are compiled, the file is imported back into the Software by clicking the button Import from Excel.
Uncertainty:
For 1.A categories, IPCC default uncertainty data for AD and EFs are automatically filled in the Software. Further, informationon the underlying sources of uncertainty, and the default uncertainty values is available in the 2006 IPCC Guidelines in the section
titled Uncertainty Assessment of each source category.
Further, once the user selects a Fuel type [this does not apply to the option All Fuels] from the dropdown menu, the button
Uncertainties for selected fuels appears. Clicking the button, a pop-up window opens where users can enter lower and upper rangesof uncertainties for both AD and EF.

Please note that the Uncertainty Analysis has not yet been enhanced in this Software version, so this section is going
to be revised in the next future.

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Energy Sector Users’ Guidebook

1.A - Stationary Combustion Source Categories (1.A.1, 1.A.2, 1.A.4 and 1.A.5)

IPCC Inventory Software

Information
In general, emissions of each GHG from stationary combustion sources are calculated by multiplying fuel consumption (AD)by the corresponding EF.
NGHGI Stationary Combustion source categories are shown in Table 1.
GHGs
Stationary combustion source categories emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
 Tier 1: IPCC Tier 1 Equations 2.1 and 2.2
 Tier 2: IPCC Tier 1 equations, although with user-specific EFs
 Tier 3: Equations 2.3, 2.4 and 2.5
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Fuel Manager: contains data on carbon content and calorific value of each fuel used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision the amount of fuel consumed, in the source category, for eachfuel.
Note that in worksheet Fuel Combustion Emissions where data on technology types are available, fuel consumption data are apportioned to the various technologytypes, considering the penetration rate of each technology type.

Fuel Combustion Emissions: contains for each subdivision, the relevant CO2, CH4 and N2O EFs for each fuel, thepenetration rate of specific technologies (if known), the CO2 captured, if any, and calculates associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
Data compilation of each of 1.A.1, 1.A.2, 1.A.4, and 1.A.5 categories is operated independently, following for each category theentire set of instructions below.


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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 2.1 of the 2006 IPCC Guidelines, GHG estimates arecalculated using a single methodological tier or by applying a combination of tiers according to the availability of AD and ofuser-specific18 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
Stationary combustion - flowchart

STEP A

Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel

STEP B

Fuel Consumption Data
Fuel quantity
by Technology
IPCC Tier 1 Equations

IPCC Tier 3 Equations

STEP C

Fuel Combustion Emissions
EF
IPCC or user-specific/technology-specific

STEP D

Fuel Combustion Emissions
Emissions for each GHG
Thus, for the relevant source-category:
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
Step B, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel.
Step C, worksheet Fuel Combustion Emissions, users collect and enter in each row associated EFs for each GHG. Where
technology-specific EFs are available, fuel consumption data are apportioned to the various technology-types, considering thepenetration rate of each technology type.
Step D, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which corresponding emissions are calculated.

18 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and use energy statistics data.
Further information on the choice of AD for stationary combustion can be found in Section 2.3.3.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the Fuel Consumption Data worksheet, e.g. British Thermal Units (BTUs). However, when alternative units
are used, the column for GCV/NCV becomes blank and the user shall enter a user-defined conversion factor (TJ/unit).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the worksheet Fuel Consumption Data either with a single row of data for the entire category, with its
univocal name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or withsubnational aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

Then, for each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |F|: select each fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |U|: enter unit of fuel consumption data (e.g. Gg, TJ, m3). To enter a user-specific unit (e.g. m3) select Gg(Manual CF) from the dropdown menu and overwrite Gg with the user-specific unit.
3. Column |C|: enter amount of fuel consumed.
4. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ).
Note that where Gg of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as the conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor cell with the value 1. Where other units are applied (e.g. m3) the user shall enter the relevant conversion
factor here.

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IPCC Inventory Software
Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel C content, where the fuel C content isexpressed in C units of mass per unit of energy (IPCC default values in Table 1.3 are in kg C/GJ).
IPCC default values for EFs are provided in Tables 2.2, 2.3, 2.4, 2.4, in kg/TJ.
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel combinations entered in worksheet Fuel Consumption Data. Then:i.

For each row, users click the symbol “⊞” on the left of the row to open a drop-down table where EF values are to becompiled.
Note that the drop-down table can be filled: either with a single row of data, this is the case for IPCC default method; or with several rows, one row for each technology type,this is the case for IPCC Tier 3 method.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

ii.

Compile each row as follows:
1. Column |T|: enter technology type. Where the IPCC default method 19 is applied, the notation “unspecified” isselected.
2. Column |P|: enter technology penetration rate (%) associated with each technology type. The technology
penetration rate 20 apportions the total fuel consumed in the subdivision among technology types. Where the IPCC
default method is applied 21, the value 100 is automatically entered by the Software.
Note that for each fuel in each subdivision, summing up technology penetration rates of technologies reported shall always result in 100%.

Example: unspecified technology type

Example: technology types (Tier 3)

3. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels, the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter the technology-type-specific value, in kgof CO2 per TJ.
4. Column |EF(CH4)|: select from the drop-down menu the IPCC default value for the given fuel or enter thetechnology-type-specific value, in kg of CH4 per TJ.
5. Column |EF(N2O)|: select from the drop-down menu the IPCC default value for the given fuel or enter thetechnology-type-specific value, in kg of N2O per TJ.

19 This is the case for Tier 1 and Tier 2.
20 Where the penetration rate is calculated based on the specific technology share of the total energy produced with the specific fuel and its per unit of energy
fuel consumption.
21 This is the case for Tier 1 and Tier 2.

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Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 produced across the process from that fuelused by that technology in that subdivision that has been captured instead of emitted into the atmosphere is to be entered in
Gg CO2 in Column |Z| of worksheet Fuel Combustion Emissions.

Note that Column |Z is accessed in worksheet Fuel Combustion Emissions by clicking the symbol “⊞” on the left of the row (a drop-down table opens and Column |Z|becomes visible:

Then, for each GHG, emissions from each source are calculated by the Software, in mass unit (Gg). Total emissions from eachsource of stationary combustion is the sum of all emissions from combustion of all fuels listed in all subdivisions reported inworksheet Fuel Combustion Emissions.

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1.A.3 - Mobile Combustion Source Categories

IPCC Inventory Software

Information
In general, emissions of each GHG from mobile sources is calculated by multiplying fuel consumption (AD) by thecorresponding EF.
NGHGI Mobile Combustion source categories are shown in Table 1.
The following sections group sources according to the methodological approaches applied in the Software, and corresponding
worksheets: 1.A.3.a Civil Aviation - counts for domestic and international air transport emissions.
 1.A.3.b Road Transportation - includes all types of light-duty vehicles such as automobiles and light trucks, and heavyduty vehicles such as tractor trailers and buses, and on-road motorcycles (including mopeds, scooters, and three-wheelers).
These vehicles operate on many types of gaseous and liquid fuels.
 1.A.3.c Railways – includes diesel railway locomotives only; while for electric locomotives, emissions associated withelectricity production are covered under Stationary Combustion.
 1.A.3.d Water-borne Navigation - counts for domestic and international water-borne navigation emissions.
 1.A.3.e.i Pipeline transport – counts combustion related emissions from the operation of pump stations andmaintenance of pipelines. Transport via pipelines includes transport of gases, liquids, slurry, and other commodities.
Distribution of natural or manufactured gas, water, or steam from the distributor to final users shall instead be reported
under 1.A.1.c.ii or 1.A.4.a.
 1.A.3.e.ii Off-road transportation – includes combustion emissions from all remaining transport activities excluding
Pipeline Transport. Military transport shall instead be reported under 1.A.5.

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1.A.3.a - Civil Aviation

IPCC Inventory Software

GHGs
Mobile combustion source categories in aviation emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 3.6.1
2. Tier 2: IPCC Tier 2 Equations 3.6.2, 3.6.3, 3.6.4 and 3.6.5
3. Tier 3: Emissions are estimated based on actual flight traffic data.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation. In such a case, it is suggested to report estimatesas two subdivisions i.e. Tier 3-Commercial Scheduled Aviation and Tier 3- Other Jet-Fuelled Activities, recognizing that the 2006 IPCC
Guidelines refer to these two subdivisions at the Tier 3 level (see section 3.6.1.1.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets Fuel Consumption Data and Fuel Combustion
Emissions for Tier 1, and worksheets LTO Fuel consumption and LTO emissions and Cruise and total emissions areto be used for Tier 2. In particular: Fuel Manager: contains data on carbon content and calorific value of each fuel used in the NGHGI.
 Fuel Consumption Data: contains, for each subdivision, the amount of fuel consumed, in the source category, for eachfuel.
 Fuel Combustion Emissions: for each subdivision, contains the relevant CO2, CH4 and N2O EFs for each fuel andcalculates associated GHG emissions.
 LTO Fuel consumption and LTO emissions – Tier 2: contains for each subdivision the amount of fuel consumed
and estimates associated GHGs emitted during LTO 22 cycles according to each aircraft type and its number of LTOs.
 Cruise and total emissions – Tier 2: contains for each subdivision the amount of fuel consumed and calculates
associated GHGs emitted during the cruise mode from all aircrafts entered in worksheet LTO Fuel consumption and
LTO emissions – Tier 2. This worksheet also sums up total fuel consumption and associated GHG emissions in aviation(either domestic or international).
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
In the upper part of worksheets LTO Fuel consumption and LTO emissions – Tier 2 and Cruise and total emissions –Tier 2, users select the GHG for which to enter data.
Data compilation for each of the 1.A.3.a subcategories is operated independently, following for each subcategory the entire setof instructions below.

22 Landing/Take-Off

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User’s work Flowchart
Consistent with the key category analysis and the decision trees in figures 3.6.1 and 3.6.2, of the 2006 IPCC Guidelines, GHG
estimates are calculated using a single methodological tier or applying a combination of tiers according to the availability of AD
and of user-specific23 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category (domestic and international), the users
apply steps described in the following flowchart:
Mobile combustion - Aviation - flowchart

STEP A

Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 Equation

STEP B.1

Fuel Consumption Data
Fuel quantity

STEP C.1

IPCC Tier 2 Equations

STEP B.2

LTO Fuel Consumption
and LTO Emissions
Fuel quantity and EF
by aircraft type

STEP C.2

Fuel Combustion Emissions
EF
IPCC or user-specific/plane-specific

Cruise and Total Emissions
Fuel quantity and EF
by aircraft type

STEP D.1

STEP D.2

Fuel Combustion Emissions
Emissions for each GHG

Cruise and Total Emissions
Emissions for each GHG

Thus, for the relevant source-category:
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
When Tier 1 Equation is applied:
Step B.1, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel.
Step C.1, worksheet Fuel Combustion Emissions, users collect and enter in each row associated EFs for each GHG.
Step D.1, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.
When Tier 2 Equations are applied:
Step B.2, in worksheet LTO Fuel consumption and LTO Emissions – Tier 2, users collect and enter data on the amountconsumed of each fuel for each aircraft type and associated number of LTOs. Further the Software calculates fuel consumption(to be used in step C.2) and associated emissions for LTO cycles in mass units (Gg). In addition, for each GHG, LTO emissions
are calculated.
Step C.2, Cruise and Total Emissions – Tier 2 worksheet is prefilled by the Software with a number of rows corresponding
to the number of subdivision/fuel combinations entered in the LTO Fuel consumption and LTO Emissions – Tier 2
worksheet. Users collect and enter total amount of fuel consumed for each subdivision/fuel combination, as well as for the
23 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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cruise phase associated EFs for each GHG. In addition, the Software estimates fuel consumption. in TJ, for cruise mode, as wellas associated GHG emissions, in Gg, for each subdivision/fuel combination.
Step D.2, worksheet Cruise and Total Emissions – Tier 2, for each fuel and GHG the Software calculates total emissions 24 inmass units (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which corresponding emissions are calculated.

24 LTO plus Cruise

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Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and use energy statistics data.
Section 3.5.1.3 describes how to disaggregate AD between domestic aviation (described as journeys that arrive and depart in thesame country) and international aviation (journeys departing from one country and arriving in another), since emissions fromdomestic and international aviation are reported separately.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the calculation worksheets, e.g. British Thermal Units (BTUs). However, when alternative units are used, thecolumn for GCV/NCV becomes blank and the user shall enter a user-defined conversion factor (TJ/unit).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

When Tier 1 Equation is applied:
For each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |F|: select each fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |U|: enter unit of fuel consumption data (e.g. Gg, TJ, m3). To enter a user-specific unit (e.g. m3) select Gg(Manual CF) from the dropdown menu and overwrite Gg with the user-specific unit.
3. Column |C|: enter amount of fuel consumed.
4. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ).

Note that where Gg of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as the conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor cell with the value 1. Where other units are applied (e.g. m3) the user shall enter the relevant conversion
factor here.

When Tier 2 Equations are applied:
For each subdivision in Column |S| data are entered in worksheets LTO Fuel consumption and LTO Fuel consumption
and LTO Emissions – Tier 2 row by row as follows:
1. Column |AT|: select the aircraft type in operation from the drop-down menu or enter user-specific aircraft type(s).
2. Column |F|: select from the drop-down menu the fuel used by the corresponding aircraft type.
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

3. Column |A|: enter number of LTO cycles for the corresponding combination of aircraft type/fuel.
4. Column |D|: enter specific fuel consumption for the LTO cycle in kg/LTO.

Note that for each default aircraft type default values from table 3.6.9 of the 2006 IPCC Guidelines are automatically compiled by the Software, although the user canoverwrite those with user-specific values.

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Example: LTO consumption

IPCC Inventory Software

Data on subdivision, fuel, number of LTOs and LTO fuel consumption compiled in the LTO Fuel consumption and LTO
Emissions – Tier 2 worksheet is automatically compiled by the Software in the worksheet Cruise and total emissions – Tier
2. In addition, for each row of data, users enter total fuel consumption in Column |D|, and the Software calculates fuelconsumption for cruise mode in Column |E| as the difference between total fuel consumption and LTO fuel consumption.
Note that for all aircrafts under the subdivision, AD for cruise mode is entered in one row, without dividing by each aircraft type.

Example: cruise mode consumption

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Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel carbon content, where the fuel C content isexpressed in C units of mass per unit of energy (IPCC default values for CO2 in Table 1.3 are in kg/GJ).
IPCC default EFs are provided in tables 3.6.4 and 3.6.5, in kg/TJ.
When Tier 1 Equation is applied:
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel combinations entered in worksheet Fuel Consumption Data. Then, for each row:
Example: single subdivision (unspecified)

1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter a user-specific value, in kg of CO2 per TJ.
2. Column |EF(CH4)|: select from the drop-down menu the IPCC default value for the given fuel or enter it, in kg of CH4
per TJ.
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default value for the given fuel or enter it, in kg of N2O
per TJ
When Tier 2 Equations are applied:First, in worksheet LTO Fuel consumption and LTO emissions – Tier 2, for each GHG for each row:
1. Column |B| enter EF for LTO cycle, in kg/LTO.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous oxide (N2O)” in the “Gas” bar at the top, to enter the relevant EF to estimate
emissions data for each GHG one by one.

Example: LTO emissions - methane

Second, in worksheet Cruise and total emissions – Tier 2, for each GHG for each row:
1. Column |F| enter EF for cruise mode, in kg/TJ. For all aircrafts within a subdivision, the EF for cruise mode should beentered in one row, without dividing by each aircraft type.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: cruise and total emissions - CO2

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Results
Then, for Tier 1, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data in worksheet
Fuel Combustion Emissions.
While, for Tier 2, for each GHG, emissions from each source category are calculated by the Software, in mass unit (Gg), for eachrow of data in worksheets:
i. LTO Fuel consumption and LTO emissions – Tier 2: LTO emissions are calculated in Column |C| and thenreported by the Software in Column |H| of worksheet Cruise and total emissions – Tier 2.
ii. Cruise and total emissions – Tier 2: Cruise emissions are calculated in Column |G|. Column |I| calculates total
emissions: LTO plus cruise mode.
Thus, for each GHG, total emission from domestic or international aviation is the sum of all emissions from combustion of all
fuels by all aircraft types listed in all subdivisions reported in worksheets Fuel Combustion Emissions and Cruise and total
emissions – Tier 2.

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1.A.3.b - Road Transportation

IPCC Inventory Software

GHGs
Mobile combustion source categories in road transport emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1 (CO2): IPCC Tier 1 Equation 3.2.1
2. Tier 1 (CH4, N2O): IPCC Tier 1 Equation 3.2.3
3. Tier 2 (CO2): IPCC Tier 1 equation, although with user-specific EFs
4. Tier 2 (CH4, N2O): IPCC Tier 2 Equation 3.2.4
5. Tier 3 (CH4, N2O): IPCC Tier 3 Equation 3.2.5
6. Tier 3 (CO2): no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets Fuel Consumption Data and Fuel Combustion
Emissions, or for CH4 and N2O at Tier 2 or Tier 3 using worksheet CH4 and N2O Emissions – Tier 3. Further, the additional
Fuel Consumption – Validation worksheet is provided to verify fuel consumption data. In particular: Fuel Manager: contains data on carbon content and calorific value of each fuel used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision/fuel/vehicle type/emission control (ECT) technology theamount of fuel consumed, in the source category, for each fuel.
 Fuel Combustion Emissions: contains for each subdivision/fuel/vehicle type/ECT the relevant CO2, CH4 and N2O
EFs and calculates associated GHG emissions.
 CH4 and N2O emissions – Tier 3: contains for each subdivision/fuel/vehicle type/ECT/operating conditions the
distance travelled and associated GHG EF as well as the emissions on cold start of the vehicle and calculates associated
GHG emissions.
 Fuel Consumption – Validation: estimates fuel use from the distance travelled data based on the types of fuel, road(e.g. urban highway or rural road) and, if known, vehicle type (e.g. car, bus) (Equation 3.2.6).
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
In the upper part of worksheet CH4 and N2O emissions – Tier 3, users select the greenhouse Gas for which to enter data.
Data compilation of each of the 1.A.3.b subcategories is operated independently, following for each subcategory the entire setof instructions below.

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User’s work Flowchart
Consistent with the key category analysis and the decision trees of the 2006 IPCC Guidelines -Figures 3.2.1 - 3.2.2 for CO2 andFigure 3.2.3 for CH4 and N2O-, GHG estimates are calculated using a single methodological tier or applying a combination oftiers according to the availability of AD and of user-specific 25 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowcharts:
Mobile combustion - Road transport – flowchart - (CO2 All Tiers; CH4 & N2O Tier 1 & Tier 2)

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 Equations

All Tiers

Step C
Fuel Consumption–
Validation

STEP B
Fuel Consumption Data
Fuel quantity(by vehicle type)*

Conversion of distance travelled tofuel consumption (vkt to TJ)* Tier 2

STEP D
Fuel Combustion Emissions
EF
IPCC or user-specific/(vehicle-specific)** Tier 2

STEP F.1
Fuel Combustion Emissions
Emissions for each GHG
Thus, for the relevant source-category:
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
When Tier 1 & Tier 2 Equations are applied:
Step B, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel, for eachsubdivision/ vehicle type/ECT.
Step C, worksheet Fuel Consumption - Validation, for each subdivision/vehicle type/road type the Software calculates fuelconsumption in mass units (Gg) based on the number of vehicles, distance travelled (km) and specific fuel consumption rate
per km travelled (l/km). Total fuel consumption calculated in this worksheet can be compared to the total consumption in Fuel
Consumption Data as a quality check.
Step D, worksheet Fuel Combustion Emissions, for each subdivision/fuel/vehicle type/ECT, users collect and enter
associated EFs for each GHG.
Step F.1, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.

25 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either applying different region-specific EFs or applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which corresponding emissions are calculated.
Mobile combustion - Road transport – flowchart - (CH4 & N2O Tier 3)
STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 3 Equations

STEP E
CH4 and N2O Emissions – Tier 3
distance travelled & EF
by vehicle, emission control technology, operating conditions
STEP F.2
CH4 and N2O Emissions – Tier 3
Emissions for each GHG

When Tier 3 Equation [CH4 & N2O] is applied:
Step E, worksheet CH4 and N2O Emissions – Tier 3, for each subdivision/fuel/vehicle/ECT/operating conditions, users
collect and enter data on the distance travelled -i.e. vehicle kilometres travelled (VKT)- stratified by ECT and by operating
conditions. Further, for each combination users collect and enter associated EFs for CH4 and N2O as well as enter CH4 andN2O emissions during warm-up.
Step F.2, worksheet CH4 and N2O Emissions – Tier 3, for each row of data and GHG, the Software calculates emissions inmass units (Gg), based on distance travelled plus emissions during warm-up. In addition, for each GHG, total emissions arecalculated.

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Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and apply energy statistics data.
Specific guidance on collecting AD for road transportation may be found in Section 3.2.1.3.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the calculation worksheets, e.g. British Thermal Units (BTUs). However, when alternative units are used, thecolumn for GCV/NCV becomes blank and the user shall enter a user-defined conversion factor (TJ/unit). In addition, data on
distance travelled by vehicles can be converted to fuel consumed in TJ units, where applicable (see Fuel Consumption –Validation worksheet below).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

When Tier 1 & Tier 2 Equations are applied:
For each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |F|: select each fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |VT|: enter vehicle type (e.g. sedan, 2-seat, 5-seat, etc.); where no data are available select Unspecified from thedropdown menu.
3. Column |ECT|: enter applicable emission control technology (e.g. three-way catalyst, oxidation catalyst, etc.); where nodata are available select Unspecified from the dropdown menu. The ECT is relevant for Tier 2 and for CH4 and N2Oemissions only; indeed, the ECT does not impact the estimate of CO2 emissions given that IPCC methods assume thatthe entire C content of fuels is oxidised to CO2.
4. Column |C|: enter amount of fuel consumed by the relevant combination fuel/vehicle type/ECT.
5. Column |U|: enter unit in which fuel consumption data are entered (e.g. Gg, TJ, m3). To enter a user-specific unit (e.g.
m3) select Gg (Manual CF) from the dropdown menu and overwrite Gg with the user-defined unit.
6. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ).
Note that where Gg of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as a conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor with the value 1. Where other units are applied (e.g. m3) the user shall enter the relevant conversion unit
here.

Fuel consumption data (TJ) can be validated in comparison to the distance travelled using the Fuel Consumption –Validation worksheet, where the following data will be entered for each combination of subdivision/fuel/vehicle type/roadtype:

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Example: fuel validation

IPCC Inventory Software

1. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |VT|: enter vehicle type.
3. Column |RT|: enter road type.
4. Column |A|: enter number of vehicles of the relevant type.
5. Column |B|: enter annual average kilometres travelled, per vehicle, by the relevant type of vehicles, in km.
6. Column |C|: enter average fuel consumption rate by the relevant type of vehicles, in l/km.
7. Column |E|: enter conversion factor, in TJ/l.
Thus, the Software will calculate in Column |F| the fuel consumption, in TJ.

Note that calculated quantities in this worksheet are not reported. However, the inventory compiler may wish to investigate further if there are significant differences between the fuelused, as calculated in this worksheet, and fuel sold entered in worksheet Fuel Consumption Data.

When Tier 3 Equation [CH4 & N2O] is applied:
For each subdivision in Column |S| data are entered in each row of a unique combination of fuel/vehicle type/ECT/operating
conditions, in worksheet CH4 and N2O Emissions – Tier 3, as follows:
1. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |VT|: enter vehicle type (e.g. sedan, 2 seat, 5 seat, etc.) using that fuel.
3. Column |ECT|: enter applicable emission control technology (e.g. three-way catalyst, oxidation catalyst, etc.) for thatcombination of fuel/vehicle type.
4. Column |Operating Conditions|: enter operating conditions (e.g., urban or rural road type, climate, or otherenvironmental factors) for that combination of fuel/vehicle type/ECT.
5. Column |A|: enter total distance travelled in km for that combination of fuel/vehicle type/ECT/operating conditions.
Example: CH4 Tier 3 calculation

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Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel carbon content, where the fuel carbon content
is expressed in C units of mass per unit of energy (IPCC default values in Table 1.3 are in kg/GJ).
IPCC default EFs are provided in tables 3.2.1, for CO2, and 3.2.2, for CH4 and N2O, in kg/TJ. Further, in tables 3.2.3 and 3.2.5
N2O and CH4 EFs for gasoline and diesel vehicles in USA and Europe, respectively, are compiled, and N2O and CH4 EFs foralternative fuels are compiled in Table 3.2.4.
When Tier 1 & Tier 2 Equations are applied:
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel/vehicle type/ECT combinations entered in worksheet Fuel Consumption Data. Then, for each row:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter a user-specific value, kg of CO2 per TJ.
2. Column |EF(CH4)|: select from the drop-down menu the IPCC default value for the given fuel or enter a user-specificvalue, kg of CH4 per TJ.
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default value for the given fuel or enter a user-specificvalue, kg of N2O per TJ.
Example: multiple subdivisions

When Tier 3 Equation [CH4 & N2O] is applied:In worksheet CH4 and N2O Emissions – Tier 3, for each GHG for each row:
1. Column |B|: enter EF, in kg/km.

Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one

2. Column |D|: select from drop-down menu Specified or Calculated.
 When Specified is selected, enter in Column |D| emissions during warm-up (cold start), in kg.
 When Calculated is selected, a table opens to allow the user to enter the number of cold starts and the user-specificCH4 or N2O EF per cold start.
3. See section 3.2.1.1 of the 2006 IPCC Guidelines for more information on how to estimate these emissions.
Note that user shall select “Methane (CH4)” or “Nitrous oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: N2O emissions – Tier 3

Results
Then, for Tier 1 and Tier 2, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data inworksheet Fuel Combustion Emissions.
While, for Tier 3, for CH4 and N2O only, emissions are calculated by the Software, in mass unit (Gg), for each row of data CH4
and N2O Emissions – Tier 3.
Thus, for each GHG, total emission from each source of road transportation is the sum of all emissions from combustion of
all fuels by all vehicle types listed in all subdivisions reported in worksheets Fuel Combustion Emissions and CH4 and N2O
Emissions – Tier 3.
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1.A.3.b.v - Evaporative emissions from vehicles

IPCC Inventory Software

There are no emissions of main GHGs from this source category, thus no calculation worksheets are provided in the Software.
Regarding NMVOC emissions from this category, users can enter those in the Energy sectoral table. Further, it can enter thosealso in category 5.B of the Software to calculate indirect CO2 emissions (A Guidebook for calculating indirect emissions is underdevelopment).
Example: NMVOC emissions entered in Table 1 Energy Sectoral Table41 | P a g e

Energy Sector Users’ Guidebook
1.A.3.b.vi - Urea-based catalysts

IPCC Inventory Software

GHGs
Emissions from use of urea-based additives in catalytic converters (non-combustive emissions) in road transportation and offroad transportation include only CO2:
CO2
X

CH4

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 equations 3.2.2 (road transportation) and 3.3.4 (off-road transportation)
2. Tier 2: Same equation as Tier 1, although with user-specific EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates CO2 emissions using worksheets Urea-based Catalysts.
Note that although CO2 emissions are calculated here, under the energy sector, these emissions are reported in the IPPU sector under category 2.D.4 other (non-energy products fromfuels and solvent use) for the purposes of Reporting.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis GHG estimates are calculated using a single methodological tier or applying a
combination of tiers according to the availability of AD and of user-specific26 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
Mobile combustion - Urea-based catalysts - flowchart
by Subdivision

STEP A
Urea-based Catalysts
Urea quantity
by Urea purity
IPCC Tier 1 Equations

STEP B
Urea-based Catalysts
Urea purity
IPCC or user-specific
STEP C
Urea-based Catalysts
CO2 Emissions
For each subdivision, if any:
Step A, worksheet Urea-based Catalysts, users collect and enter data on the amount of urea-based additive consumed for use
in catalytic converters for both road transport and off-road transportation, in Gg.
Step B, worksheet Urea-based Catalysts, users collect and enter data on purity (i.e. the mass fraction of urea in the urea-based
additive).
Step C, worksheet Urea-based Catalysts, for each row of data, the Software calculates CO2 emissions in mass units (Gg). In
addition, total CO2 emissions are calculated.
Activity data input
Input of AD for use of urea-based additives in catalytic converters requires the following steps:
First, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|.
Then, for each subdivision, Column |A|: enter amount of urea-based additive consumed for use in catalytic converters, in Gg.
Emission factor input
For each subdivision, Column |B|: enter purity values (i.e. the fraction of urea in the urea-based additive).
Results
Then, CO2 emissions are calculated by the Software, in mass unit (Gg), for each row of data and total emission from urea-based
catalysts is the sum of all emissions from all urea-based additive consumed for use in catalytic converters listed in all subdivisions
reported in worksheet Urea-based Catalysts.
Note that Urea consumption for catalytic converters in vehicles is directly related to the vehicle fuel consumption and technology.

26 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Energy Sector Users’ Guidebook
1.A.3.c - Railways

IPCC Inventory Software

GHGs
Mobile combustion sources in railway transport emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 3.4.1
2. Tier 2 (CO2): Same equation as Tier 1, although with user-specific EFs
3. Tier 2 (CH4, N2O): IPCC Tier 2 Equations 3.4.2, 3.4.4 and 3.4.5
4. Tier 3 (CH4, N2O): IPCC Tier 3 Equation 3.4.3
5. Tier 3 (CO2): no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets Fuel Consumption Data and Fuel Combustion
Emissions, for Tier 1 and Tier 2 and for CH4 and N2O at Tier 3 using worksheet CH4 and N2O Emissions – Tier 3. In
particular: Fuel Manager: contains data on carbon content and calorific value of each fuel type used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision/fuel/locomotive type the amount of fuel consumed.
 Fuel Combustion Emissions: contains for each subdivision/fuel/locomotive type the relevant CO2, CH4 and N2O
EFs and calculates associated GHG emissions.
 CH4 and N2O emissions – Tier 3: contains for each subdivision/fuel/locomotive type, the number of locomotives,
the rated power of these as well as the annual average hours of use per locomotive and the load factor, and calculates
associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
In the upper part of worksheet CH4 and N2O emissions – Tier 3, users select the greenhouse Gas for which to enter data.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 3.4.1 for CO2 and Figure 3.4.2 for CH4 and N2O, GHG
estimates are calculated using a single methodological tier or applying a combination of tiers according to the availability of AD
and of user-specific27 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse the users apply steps described in the following flowcharts:
Mobile combustion - Railways – flowchart - (CO2 All Tiers; CH4 & N2O Tier 1 & 2)

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 & 2 Equations

STEP B.1
Fuel Consumption Data
Fuel quantity(by locomotive type)** Tier 2

STEP C.1
Fuel Combustion Emissions
EF
IPCC or user-specific/(locomotive specific)** Tier 2

STEP D.1
Fuel Combustion Emissions
Emissions for each GHG
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
When Tier 1 & Tier 2 Equations are applied:
Step B.1, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel, for eachsubdivision/locomotive type combination.
Step C.1, worksheet Fuel Combustion Emissions, for each subdivision/locomotive type/fuel users collect and enter
associated EFs for each GHG.
Step D.1, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates the emissions inmass units (Gg). In addition, for each GHG, total emissions are calculated.
While for Tier 3 Equation [CH4 & N2O]:
Step B.2, worksheet CH4 and N2O Emissions – Tier 3, for each subdivision/locomotive type/fuel type users collect andenter data on number of locomotives, annual average hours of use, average rated power, and typical load factors.
Step C.2, worksheet CH4 and N2O Emissions – Tier 3, for each subdivision/locomotive/fuel type users collect and enter
associated EFs for each GHG.
Step D.2, worksheet CH4 and N2O Emissions – Tier 3, for each row of data and GHG, the Software calculates the emissions
in mass units (Gg). In addition, for each GHG, total emissions are calculated.

27 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
by either applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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IPCC Inventory Software
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then reported at the level at which corresponding emissions are calculated.
Mobile combustion - Railways - flowchart - (CH4 & N2O Tier 3)

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Subdivision
IPCC Tier 3 Equation

STEP B.2
CH4 and N2O Emissions – Tier 3
Number of locomotives per typeby hours of use, power, load
STEP C.2
CH4 and N2O Emissions – Tier 3
EF
Locomotive/hours of use/power/load specific
STEP D.2
Fuel Combustion Emissions
Emissions for each GHG

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and apply energy statistics data.
Specific guidance on collecting AD for road transportation may be found in Section 3.2.1.3.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the calculation worksheets, e.g. British Thermal Units (BTUs). However, when alternative units are used, thecolumn for GCV/NCV becomes blank and the user shall enter user-defined conversion factor (TJ/unit).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value (either NCV or GCV) and the carbon content are entered or, for IPCC default fuels,
are selected from the dropdown menu.
Example: multiple subdivisions

Second, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|:
When Tier 1 & Tier 2 Equations are applied:
For each subdivision in Column |S|, data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |LT|: enter locomotive type (e.g. railcars, yard locomotives, etc.).
2. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

3. Column |Consumption calculation method|: select from drop-down menu Eq. 3.4.5 or Specified.
 When Specified is selected, enter amount of fuel consumed in Column |C|.
 When Eq. 3.4.5 is selected, enter data required in steps 4-7 below.
4. Column |LN|: enter number of locomotives.
5. Column |LFC|: enter amount of daily average fuel consumption by locomotive, in l/day.
6. Column |LD|: enter average number of days of locomotives’ operation per year.
7. Column |LCF|: enter conversion factor for liquid fuels to convert volume units (litres) into mass units (Gg).
8. Column |C|: enter amount of fuel consumed.
Note that the amount of fuel consumption would be calculated by the Software if the user selected “Eq. 3.4.5” as a consumption calculation method

9. Column |U|: enter unit of the fuel consumption data entered (e.g. Gg, TJ). To enter a user-specific unit (e.g. BTUs)
select Gg (Manual CF) from the dropdown menu and overwrite Gg with the user-defined unit.
10. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ).

Note that, where (Gg) of fuel are converted to (TJ), the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as a conversion factor; while if theconsumption unit is (TJ) the Software compiles the conversion factor with the value 1. Where other units are applied (e.g. m3) the user shall enter the relevant conversion unit
here.

When Tier 3 Equation [CH4 & N2O] is applied:
For each subdivision in Column |S| data are entered in each row of a unique combination of fuel/locomotive type, in worksheet
CH4 and N2O Emissions – Tier 3, as follows:
1. Column |LT|: enter locomotive type (e.g. railcars, yard locomotive, etc.).
2. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager

3. Column |N|: enter number of locomotives.
4. Column |H|: enter annual average hours of operation for that locomotives type (h).
5. Column |P|: enter average rated power of that type of locomotive in (kW).
6. Column |LF|: enter typical load factor of that type of locomotive (fraction).
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Example: Tier 3 calculation worksheet

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Energy Sector Users’ Guidebook
IPCC Inventory Software
Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel carbon content, where the fuel carbon content
is expressed in carbon units of mass per unit of energy (IPCC default values in Table 1.3 are in kg/GJ).
IPCC default EFs are provided in Table 3.4.1, and pollutant weighting factors in Table 3.4.2.
When Tier 1 & Tier 2 Equations are applied:
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/locomotive type/fuel combinations entered in the Fuel Consumption Data worksheet. Then, for each row:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels, the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter a user-specific value, in kg of CO2 per TJ.
2. Column |WF(CH4)|: select from the drop-down menu the IPCC default value or enter the user-specific value for CH4
Pollutant Weighting Factor, based on the engine type. For more information on the pollutant weighting factors, see
Section 3.4.1.2 of the 2006 IPCC Guidelines.
3. Column |EF(CH4)|: select from the drop-down menu the IPCC default value for the given fuel or enter a user-specificvalue, in kg of CH4 per TJ.
4. Column |WF(N2O)|: select from the drop-down menu the IPCC default value or enter the user-specific value for N2O
Pollutant Weighting Factor, based on the engine type. For more information on the pollutant weighting factors, see
Section 3.4.1.2 of the 2006 IPCC Guidelines.
5. Column |EF(N2O)|: select from the drop-down menu the IPCC default value for the given fuel or enter a user-specificvalue, in kg of N2O per TJ.
Example: single subdivision (unspecified)

Example: multiple subdivisions

When Tier 3 Equation [CH4 & N2O] is applied:In worksheet CH4 and N2O Emissions – Tier 3, for each GHG for each row:
1. Column |EF(CH4)|: enter a value for CH4 EF, in kg/kWh.
2. Column |EF(N2O)|: enter a value for N2O EF, in kg/kWh.
Results
Then, for Tier 1 and Tier 2, in worksheet Fuel Combustion Emissions, for each GHG, emissions are calculated by the Software
in mass unit (Gg).
While, for Tier 3, in worksheet CH4 and N2O Emissions – Tier 3, for CH4 and N2O only, emissions are calculated by the
Software in mass unit (Gg).
For each GHG, total emission from railway transport is the sum of all emissions from combustion of all fuels by all locomotive
types listed in all subdivisions reported in worksheets Fuel Combustion Emissions and CH4 and N2O Emissions – Tier 3.
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Energy Sector Users’ Guidebook
1.A.3.d - Water-borne Navigation

IPCC Inventory Software

GHGs
Mobile combustion source categories in water-borne navigation emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 3.5.1
2. Tier 2: IPCC Tier 1 equations, although with user-specific EFs, stratified by fuel type and transportation modes (e.g.
ocean-going ships or boats) with engine type (e.g. diesel)
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Fuel Manager: contains data on carbon content and calorific value of each fuel used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision/fuel/vessel+engine type the amount of fuel consumed, in thesource category, for each fuel.
 Fuel Combustion Emissions: contains for each subdivision/fuel/vessel+engine type the relevant CO2, CH4 and N2O
EFs and calculates associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
Data compilation of each of 1.A.3.d subcategories is operated independently, following for each subcategory the entire set of
instructions below.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 3.5.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 28 and/or
vessel+engine-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
Mobile combustion - Water-borne navigation - flowchart

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 Equation

STEP B
Fuel Consumption Data
Fuel quantity
by vessel_&_engine type
STEP C
Fuel Combustion Emissions
EF
IPCC or user-specific/vessel _&_engine specific
STEP D
Fuel Combustion Emissions
Emissions for each GHG
Thus, for the relevant source-category:
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
Step B, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel for each
vessel 29+engine combination 30.
Step C, worksheet Fuel Combustion Emissions, users collect and enter in each row associated EFs for each GHG.
Step D, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates the emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which corresponding emissions are calculated.

28 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.
29 e.g. ocean-going ships, bulk carriers, boats.
30 e.g. diesel, slow speed, two stroke.

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and use energy statistics data.
Section 3.5.1.3 describes how to disaggregate AD between domestic water-borne navigation (described as journeys that arriveand depart in the same country) and international water-borne navigation (journeys departing from one country and arriving inanother), since emissions from domestic and international water-borne navigation are reported separately.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the Fuel Consumption Data worksheet, e.g. British Thermal Units (BTUs). However, when alternative units
are used, the column for GCV/NCV becomes blank and the user shall enter a user-defined conversion factor (TJ/unit).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the worksheet Fuel Consumption Data either with a single row of data for the entire category, with its
univocal name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or withsubnational aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

Then, for each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |F|: select each fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |VT|: enter data on the vessel type (e.g. ocean-going ships, bulk carriers, boats) and, if known, the engine type(e.g. diesel, two stroke, etc.). The Software combines information on vessel and engine type in a single column. If thisinformation is unknown, select Unspecified as per Tier 1.
3. Column |C|: enter amount of fuel consumed.
4. Column |U|: enter unit of fuel consumption data (e.g. Gg, TJ, m3). To enter a user-specific unit (e.g. m3) select Gg(Manual CF) from the dropdown menu and overwrite Gg with the user-specific unit.
5. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ)
Note that, where (Gg) of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as the conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor with the value 1. Where other units are applied (e.g. BTU) the user shall enter the relevant conversion unit
here.

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Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel C content, where the fuel C content isexpressed in C units of mass per unit of energy (IPCC default values in Table 1.3 are in kg C/GJ).
IPCC default values for EFs are provided in Table 3.5.2, for CO2, and in Table 3.5.3, for CH4 and N2O, in kg/TJ.
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel/vessel+engine type combinations entered in worksheet Fuel Consumption Data. Then:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels, the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter the vessel+engine type-specific value, in kg of
CO2 per TJ.
2. Column |EF(CH4)|: select from the drop-down menu the IPCC default value for the given fuel or enter thevessel+engine type-specific value, in kg CH4/TJ.
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default value for the given fuel or enter thevessel+engine type-specific value. value, in kg N2O/TJ.
Example: single subdivision (unspecified)

Example: multiple subdivisions

Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data and total emission frominternational or domestic water-borne navigation is the sum of all emissions from combustion of all fuels by all vessel types
listed in all subdivisions reported in worksheets Fuel Combustion Emissions.

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1.A.3.e.i - Pipeline transport

IPCC Inventory Software

Information
Emissions of each GHG from pipeline transport are calculated by multiplying fuel consumption (AD) by the corresponding
EF.
GHGs
Pipeline transport source emits the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
Given that there are no specific equations in the 2006 IPCC Guidelines for this category, GHG emissions from mobile combustionin the pipeline transport source category are estimated in the Software by applying the following IPCC equations provided forroad transportation, although no stratification 31 by equipment type is provided:
1. Tie 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines
2. Tier 2: IPCC Tier 1 equations 3.2.1 for CO2 emissions and 3.2.3 for CH4 and N2O emissions (taken from roadtransportation), although with user-specific EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Fuel Manager: contains data on carbon content and calorific value of each fuel used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision/fuel the amount of fuel consumed, in the source category, foreach fuel.
 Fuel Combustion Emissions: contains for each subdivision/fuel the relevant CO2, CH4 and N2O EFs, the CO2
captured, if any, and calculates associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.

31 Such stratification can be implemented through the coding of the subdivision name.

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IPCC Inventory Software
User’s work Flowchart
GHG estimates are calculated using a single methodological tier or applying a combination of tiers according to the availabilityof AD and of user-specific32 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
Mobile combustion - Pipeline transport - flowchart

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 Equation

STEP B
Fuel Consumption Data
Fuel quantity
STEP C
Fuel Combustion EmissionsEFuser-specific
STEP D
Fuel Combustion Emissions
Emissions for each GHG
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
Step B, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel.
Step C, worksheet Fuel Combustion Emissions, for each subdivision/fuel users collect and enter associated EFs for each
GHG.
Step D, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates the emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions worksheet. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which data are collected.

32 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and apply energy statistics data.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the calculation worksheets, e.g. British Thermal Units (BTUs). However, when alternative units are used, thecolumn for GCV/NCV becomes blank and the user shall enter a user-defined conversion factor (TJ/unit).
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|.
For each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data, row by row, as follows:
1. Column |C|: enter amount of fuel consumed.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |U|: enter unit of fuel consumption data (e.g. Gg, TJ, m3). To enter a user-specific unit (e.g. m3) select Gg(Manual CF) from the dropdown menu and overwrite Gg with the user-specific unit.
3. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ).
Note that, where (Gg) of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor with the value 1. Where other units are applied (e.g. BTU) the user shall enter the relevant conversion unit
here.

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Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel C content, where the fuel C content isexpressed in C units of mass per unit of energy (IPCC default values in Table 1.3 are in kg C/GJ).
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel combinations entered in worksheet Fuel Consumption Data. Then:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels, the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter the user-specific value, in kg of CO2 per TJ.
2. Column |EF(CH4)|: enter the user-specific value, in kg CH4/TJ.
4. Column |EF(N2O)|: enter the user-specific value, in kg N2O/TJ.
Example: single subdivision (unspecified)

Example: multiple subdivisions

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 produced across the process from that fuelused by that technology in that subdivision that has been captured instead of emitted into the atmosphere is to be entered in
Gg CO2 in Column |Z| of Fuel Combustion Emissions worksheet.
Note that Column |Z is accessed in worksheet Fuel Combustion Emissions by clicking the symbol “⊞” on the left of the row (a drop-down table opens and Column |Z|becomes visible:

Then, for each GHG, emissions from each source are calculated by the Software, in mass unit (Gg). Total emission from pipelinetransport is the sum of all emissions from combustion of all fuels listed in all subdivisions reported in worksheet Fuel
Combustion Emissions.

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1.A.3.e.ii - Off-road transportation

IPCC Inventory Software

Off-road transportation emissions are also estimated and reported in IPCC categories: 1.A.4.c.ii – Off-road vehicles and othermachinery; 1.A.5b.iii – Mobile (other).
GHGs
Mobile combustion sources in off-road transport emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 3.3.1
2. Tier 2: IPCC Tier 2 Equation 3.3.2
3. Tier 3: IPCC Tier 3 Equation 3.3.3
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets Fuel Consumption Data and Fuel Combustion
Emissions, for Tier 1 and Tier 2, and using worksheet Fuel Combustion Emissions – Tier 3 for Tier 3. In particular: Fuel Manager: contains information on carbon content and calorific value of each fuel type used in the NGHGI.
 Fuel Consumption Data: contains for each subdivision/fuel/vehicle/equipment type the amount of fuel consumed.
 Fuel Combustion Emissions: contains for each subdivision/fuel/vehicle/equipment type the relevant CO2, CH4 andN2O EFs and calculates associated GHG emissions.
 Fuel Combustion Emissions – Tier 3: contains for each subdivision/fuel/vehicle/equipment type, the number ofvehicles/equipment, annual average hours of use, rated power and load factor of vehicle/equipment and calculates
associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.
Data compilation of each of subcategories 1.A.3.e.ii, 1.A.4.c.ii, and 1.A.5.b.iii is operated independently, following for eachcategory the entire set of instructions below.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 3.3.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 33 and/or
technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse the users apply steps described in the following flowchart:
Mobile combustion - Off-road transport - flowchart

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Tier 1 & 2 Equations

IPCC Tier 3 Equation

STEP B.1
Fuel Consumption Data
Fuel quantity(by vehicle/equipment type)*

STEP B.2
Fuel Combustion Emissions – Tier 3
Number of vehicle/equipment type by
sector, operation hours, power, loadfactor

STEP C.1
Fuel Combustion Emissions
EF
IPCC or user-specific/(vehicle/equipment-specific)*

STEP C.2
Fuel Combustion Emissions – Tier 3
EFby sector/vehicle/equipment/operation
hours/power/load factor

STEP D.1
Fuel Combustion Emissions
Emissions for each GHG

STEP D.2
Fuel Combustion Emissions – Tier 3
Emissions for each GHG* Tier 2* Tier 2

Thus, for the relevant source-category:
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
When Tier 1 & Tier 2 Equations are applied:
Step B.1, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel, for eachsubdivision/vehicle or equipment type combination.
Step C.1, worksheet Fuel Combustion Emissions, for each subdivision/vehicle or equipment type/fuel users collect andenter associated EFs for each GHG.
Step D.1, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates the emissions inmass units (Gg). In addition, for each GHG, total emissions are calculated.
While for Tier 3 Equation:
Step B.2, worksheet Fuel Combustion Emissions – Tier 3, for each subdivision/vehicle or equipment type users collect andenter data on fuel used, number of vehicle or equipment type, annual hours of use, average rated power, typical load factors.
Step C.2, worksheet Fuel Combustion Emissions – Tier 3, for each subdivision/ vehicle or equipment type/fuel users collectand enter EFs for each GHG.

33 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Step D.2, worksheet Fuel Combustion Emissions – Tier 3, for each row of data and GHG, the Software calculates theemissions in mass units (Gg). In addition, for each GHG, total emissions are calculated.c
Where data are available, CO2 capture can be reported in Fuel Combustion Emissions and Fuel Combustion Emissions –Tier 3 worksheets. CO2 capture is only expected to be reported when applying a Tier 3 method, and information on the amountof CO2 captured is known. The CO2 captured is then entered at the level at which corresponding emissions are calculated.

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Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to find and apply energy statistics data.
Specific guidance on collecting AD for off-road transport may be found in Section 3.3.1.3.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2). Other units may
be entered into the calculation worksheets, e.g. British Thermal Units (BTUs). However, when alternative units are used, thecolumn for GCV/NCV becomes blank and the user shall enter user-defined conversion factor (TJ/unit).
Thus, for the relevant source-category:
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value (either NCV or GCV) and the carbon content are entered or, for IPCC default fuels,
are selected from the dropdown menu.
Second, users compile the calculation worksheets either with a single row of data for the entire category, with its univocal
name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational
aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

When Tier 1 & Tier 2 Equations are applied:
For each subdivision in Column |S|, data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |SRC|: select from the drop-down menu the reporting category in UNFCCC CRTs. In case the Software is not
used for reporting under the UNFCCC, users may select Unspecified from the drop-down menu.
Note that this step is relevant for IPCC category 1.A.3.e.ii - Off-road transportation only 34.

2. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager

3. Column |VE|: users collect and enter data on vehicle and equipment types (e.g. tractors, snowmobiles, compressionignition engines, 2-stroke engines, etc.).
4. Column |C|: enter amount of fuel consumed.
5. Column |U|: enter unit of the fuel consumption data entered (e.g. Gg, TJ). To enter a user-specific unit (e.g. BTU’s)
select Gg (Manual CF) from the dropdown menu and overwrite Gg with the user-defined unit.
6. Column |CF|: enter conversion factor to convert the consumption unit to an energy unit (TJ)
Note that, where (Gg) of fuel are converted to (TJ), the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as a conversion factor; while if theconsumption unit is (TJ) the Software compiles the conversion factor with the value 1. Where other units are applied (e.g. m3) the user shall enter relevant conversion unit here.

34 It does not apply to the other 2 IPCC categories that contains calculation worksheets for off-road transportation.

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When Tier 3 Equation is applied:
1. Column |SRC|: select from the drop-down menu the reporting category in UNFCCC CRTs. In case the Software is not
used for reporting under the UNFCCC, users may select Unspecified from the drop-down menu.
Note that this step is relevant for IPCC category 1.A.3.e.ii - Off-road transportation only 35.

2. Column |VE|: users collect and enter data on vehicle and equipment types (e.g. tractors, snowmobiles, compressionignition engines, 2-stroke engines, etc.);
3. Column |F|: select fuel used from the drop-down menu (one row for each fuel).
Note that fuels shown in the dropdown menu are those listed in the Fuel Manager

4. Column |N|: enter number of vehicles or equipment types.
5. Column |H|: enter annual average hours of operation per vehicle or equipment type.
6. Column |P|: enter average rated power per vehicle or equipment type, in kW.
7. Column |LF|: enter typical load factor of vehicle or equipment type (fraction).
Example: Tier 3 calculation worksheet

Emission factor input
IPCC default EFs for CO2 are calculated assuming 100% oxidation to CO2 of fuel carbon content, where the fuel C content isexpressed in C units of mass per unit of energy (IPCC default values in Table 1.3 are in kg/GJ).
IPCC default EFs are provided in Table 3.3.1.
When Tier 1 & Tier 2 Equations are applied:
The Fuel Combustion Emissions worksheet is prefilled by the Software with a number of rows corresponding to the numberof subdivision/fuel/vehicle or equipment type combinations entered in the Fuel Consumption Data worksheet. Then, foreach row:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value or, for user-specific fuels, the value
calculated by the Software as the CC multiplied by 44/12; otherwise enter a user-specific value, in kg of CO2/TJ.
2. Column |EF(CH4)|: select from the drop-down menu the IPCC default EF values for the given fuel and sector in which
the off-road source is used (e.g. agriculture or household) or enter it, in kg of CH4/TJ.
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default EF values for the given fuel and sector in which
the off-road source is used or enter it, in kg of N2O/TJ.
Note that any combination of subdivision/fuel/vehicle/equipment is allowed, including singling out one or more specific technologies or sectors and reporting all remaining
together under the notation “unspecified”.

Example: multiple subdivisions

35 It does not apply to the other 2 IPCC categories that contains calculation worksheets for off-road transportation.

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When Tier 3 Equation [CO2, CH4 & N2O] is applied:In worksheet Fuel Combustion Emissions – Tier 3, for each row:
1. Column |EF(CO2)|: enter EF for CO2, in kg/kWh;
2. Column |EF(CH4)|: enter EF for CH4, in kg/kWh;
3. Column |EF(N2O)|: enter EF for N2O, in kg/kWh.
Example: Tier 3 calculation

IPCC Inventory Software

Results
Then, for Tier 1 and Tier 2 in worksheet Fuel Combustion Emissions and for Tier 3 in worksheet Fuel Combustion
Emissions – Tier 3, for each GHG, emissions are calculated by the Software in mass unit (Gg).
Thus, for each GHG, total emission from each off-road transportation source is the sum of all emissions from combustion of
all fuels by all vehicle and equipment types listed in all subdivisions reported in worksheets Fuel Combustion Emissions andFuel Combustion Emissions – Tier 3.

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1.B - Fugitive emissions from fuels

IPCC Inventory Software

Information
Fugitive emissions from fuels are released due to fugitive equipment leaks, evaporation losses, venting, flaring and accidental
releases. In general, emissions are calculated based on the amount of fuel produced, transported, stored, or distributed and thecorresponding EF.
NGHGI Fugitive Emissions source categories are shown in Table 1.

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1.B.1. Solid Fuels

IPCC Inventory Software

Information
Hereafter, the use of the Software to estimate emissions associated with coal production is illustrated. The following sections are
separated, as emissions from various activities/categories are estimated via different methods and correspondingly using
different worksheets of the Software: 1.B.1.a.i Underground Mines & 1.B.1.a.i.2 Post-mining - calculates fugitive emissions during undergroundmining/post-mining operations.
 1.B.1.a.i.3 Underground Abandoned Mines - calculates fugitive emissions from abandoned underground mines.
 1.B.1.a.i.4 - Flaring or Conversion of drained CH4 to CO2 - calculates emissions from methane drained and flared, or
ventilation gas converted to CO2 by an oxidation process.
 1.B.1.a.ii Surface Mining - calculates fugitive emissions during surface mining/post-mining operations.
 1.B.1.b Uncontrolled combustion and burning coal dumps - calculates emissions of CO2 from uncontrolled
combustion.
 1.B.1.c.i Charcoal and Biochar production – calculates fugitive emissions during the production of charcoal andbiochar.
 1.B.1.c.ii Coke production – calculates fugitive emissions during the production of coke.
 1.B.1.c.iv Gasification transformation – calculates fugitive emissions from the transformation of biomass, coal or
natural gas into syngas, composed by H2, CO, CO2 and CH4, and, then, into liquid hydrocarbons fuels.

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1.B.1.a.i Underground Mines - 1.B.1.a.i.2 Post-mining

IPCC Inventory Software

Fugitive emissions from underground mining arise from both ventilation and degasification systems. These emissions arenormally emitted at a small number of centralised locations and can be considered as point sources. Those are amenable tostandard measurement methods.
GHGs
Underground mining source categories consist of mining and post-mining activities and emit the following fugitive GHGs:
CO2
X

CH4
X

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
CH4 emissions from underground mining and post-mining source categories are estimated by applying the following IPCC
equations:
1. Tier 1: IPCC Tier 1 Equations 4.1.3 (underground mining) and 4.1.4 (post mining)
2. Tier 2: Tier 1 equations, although with user-specific (e.g. basin-specific) EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
CO2 emissions from underground mining are estimated by applying the following IPCC equation from the 2019 Refinement:
1. Tier 1: IPCC Tier 1 Equation 4.1.3A
2. Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
There are no equations for CO2 emissions from post-mining in the 2006 IPCC Guidelines or the 2019 Refinement. A genericworksheet is provided to enable calculation of fugitive CO2 emissions from post mining activities.
Software Worksheets
The Software calculates emissions of the two GHGs using worksheets: Coal production from underground mines: contains for each subdivision the production volumes.
 Emissions from underground mines: contains for each subdivision the CO2 and CH4 EFs and corresponding
conversion factors, CO2 captured and/or CH4 recovered, and calculates associated GHG emissions.
In the upper part of worksheet Emissions from underground mines, users select the GHG for which to enter data.
Data compilation of each subcategory is operated following the entire set of instructions below.
Note that activity data input in worksheet Coal production from underground mines in one of the subcategories (1.B.1.a.i Underground Mines and 1.B.1.a.i.2 Postmining) is automatically filled by the Software in the corresponding worksheet Coal production from underground mines in the other subcategory.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.1.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 36 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitive - Underground mining – flowchart

by Subdivision
IPCC Tier 1 Equation

STEP A
Coal production from underground mines
Coal quantity
STEP B
Emissions from underground mines
EF
IPCC or user-specific
STEP C
Emissions from underground mines
Emissions for each GHG
Thus, for the relevant source-category, for each subdivision, if any:
Step A, worksheet Coal production from underground mines, users collect and enter data on the amount of raw coalproduced from underground coal mines.
Step B, worksheet Emissions from underground mines, users collect and enter in each row associated EFs for each GHG.
Step C, worksheet Emissions from underground mines, for each row of data and GHG, the Software calculates the emissions
in mass units (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture and/or CH4 recovery can be reported in Emissions from underground mines
worksheet. The CO2 captured and/or CH4 recovered is entered at the level at which corresponding emissions are calculated.

36 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2006 IPCC Guidelines, Section 4.1.3.3, contain information on collecting AD for underground coal mines.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|.
Thus, for the relevant source-category:For each subdivision in Column |S|, data are entered in worksheet Coal production from underground mines, row by row,
as follows:
1. Column |CP|: enter annual amount of raw coal produced, in tonnes.
Note that once a user adds underground coal production data into one of the two source categories (either mining or post-mining seam emissions), the coal production for eachsubdivision is automatically pre-filled in the other source category. A change to the AD in one source category will also change the AD in the other.

Examples: multiple subdivisions

Emission factor input
IPCC default EFs are provided in Section 4.1.3.2 in m3 per tonne of coal produced.
The Emissions from underground mines worksheet is pre-filled by the Software with a number of rows corresponding to thenumber of subdivisions entered in worksheet Coal production from underground mines. Then:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value,
in m3 per tonne of coal produced.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” in the “Gas” bar at the top, to enter data for each GHG one by one.

2. Column |CF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value.
The Conversion Factors represent the density of the corresponding GHG, in Gg GHG per m3 of gas emitted. The default
density of CH4, 0.67*10-6, is sourced from the 2006 IPCC Guidelines while the default CO2 density, 1.84*10-6, is sourced
from the 2019 Refinement.
Example: single subdivision, CH4

Example: multiple subdivisions, CH4

Results
To estimate the total CO2 and total CH4 emitted into the atmosphere, the amount of CO2 and of CH4 released from that
subdivision that has been instead captured or recovered, respectively, are to be entered in Gg CO2 in Column |Z| and/or Gg
CH4 in Column |R| of worksheet Emissions from underground mines.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in worksheet Emissions from underground mines.
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1.B.1.a.i.3 Abandoned Underground Mines

IPCC Inventory SoftwareThis category estimates emissions from underground coal mines after extraction activities have been ended. Methodologies do
not yet exist for abandoned or decommissioned surface mines, and therefore are not included in this chapter.
GHGs
Underground abandoned coal mines source category emits the following fugitive GHGs:
CO2
X

CH4
X

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
CH4 emissions from underground abandoned coal mines source category are estimated by applying the following IPCC
equations:
1. Tier 1:IPCC Tier 1 Equations 4.1.9, 4.1.10
2. Tier 2: IPCC Tier 2 Equations 4.1.11, 4.1.12 country-/basin-specific approach
3. Tier 3: IPCC Tier 3 Equation 4.1.13 mine-specific approach
There are no equations for CO2 emissions in the 2006 IPCC Guidelines. A generic worksheet is thus provided to enable calculationof fugitive CO2 emissions from Abandoned Underground Mines.
1. Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines.
2. Tier 2: IPCC basic equation with user-specific EF
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the two GHGs using worksheets.
 CH4 Emissions from Abandoned Coal Mines: calculates Tier 1 emissions for each subdivision based on closureinterval, number of abandoned mines, fraction of gassy mines, emission and conversion factors and CH4 recovered foreach subdivision.
 CH4 Emissions from Abandoned Coal Mines – Tier 2 & 3: calculates Tier 2 and Tier 3 emissions for each subdivisionand region/basin based on coal rank, number of abandoned mines, fraction of gassy mines, average emission rate prior
to abandonment, coefficients A & B, years elapsed since abandonment, emission and conversion factors and CH4
recovered.
 CO2 Emissions from Abandoned Coal Mines: calculates associated CO2 emissions for each subdivision based on AD
and EF entered.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.1.3, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 37 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitive - Abandoned underground coal mines - flowchart [CH4 only]
by Subdivision
IPCC Tier 1 Equations

IPCC Tier 2 & 3 Equations

STEP A.1
CH4 Emissions from Abandoned Coal Mines
Number of gassy mines by age*

STEP A.2
CH4 Emissions from Abandoned Coal Mines
Number of gassy minesby basin, coal rank, age*

*Closure interval* Time elapsed since closure

STEP B.1
CH4 Emissions from Abandoned Coal MinesEF

STEP B.2
CH4 Emissions from Abandoned Coal Mines
emission rate (as adjusted through coefficients/
EF)

STEP C.1
CH4 Emissions from Abandoned Coal Mines
CH4 Emissions

STEP C.2
CH4 Emissions from Abandoned Coal Mines
CH4 Emissions

Fugitive - Abandoned underground coal mines - flowchart [CO2 only]
by Subdivision
IPCC Basic Equation (Tier 2)

STEP A.3
CO2 Emissions from Abandoned Coal MinesAD

STEP B.3
CO2 Emissions from Abandoned Coal MinesEF

STEP C.3
CO2 Emissions from Abandoned Coal Mines
CO2 Emissions

For each subdivision, if any:
When Tier 1 Equation is applied [CH4 only]
Step A.1, in worksheet CH4 Emissions from Abandoned Coal Mines, users collect and enter data on the closure interval,
number of mines, fraction of gassy mines.
Step B.1, in worksheet CH4 Emissions from Abandoned Coal Mines, users collect and enter in each row associated EFs.
Step C.1, in worksheet CH4 Emissions from Abandoned Coal Mines, for each row of data, the Software calculates theemissions in mass units (Gg). In addition, total emissions are calculated.
When Tier 2 & Tier 3 Equations are applied [CH4 only]
Step A.2, in worksheet CH4 Emissions from Abandoned Coal Mines – Tier 2&3, users collect and enter data on theregion/basin, coal rank, number of mines, fraction of gassy mines.

37 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Step B.2, in worksheet CH4 Emissions from Abandoned Coal Mines – Tier 2&3, users collect and enter in each row
associated average emission rate, coefficients A & B, years elapsed, emission and conversion factors.
Step C.2, in worksheet CH4 Emissions from Abandoned Coal Mines, for each row of data, the Software calculates theemissions in mass units (Gg). In addition, total emissions are calculated.
When IPCC Basic Equation applied [CO2 only]
Step A.3, in worksheet CO2 Emissions from Abandoned Coal Mines, users collect and enter data on the source and activity
data.
Step B.3, in worksheet CO2 Emissions from Abandoned Coal Mines, users collect and enter in each row the associated EF.
Step C.3, in worksheet CO2 Emissions from Abandoned Coal Mines, for each row of data, the Software calculates theemissions in mass units (Gg). In addition, total emissions are calculated.

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Activity data input
The 2006 IPCC Guidelines, Section 4.1.5.3, contain information on collecting AD for underground abandoned coal mines
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then:
When Tier 1 Equation is applied for CH4 emissions:
For each subdivision in Column |S|, data are entered in worksheet CH4 Emissions from Abandoned Coal Mines, row byrow, as follows:
1. Column |Cl|: select closure interval of mines (i.e. the period during which the mine was abandoned), or enter a userspecific value.
Note that the closure intervals found in Table 4.1.6 of the 2006 IPCC Guidelines end in inventory year 2016. For inventory years after 2016, a country may consult Table
4.1.6 (Updated) of the 2019 Refinement. This table includes the time series for inventory year 1990 to 2050, with the information provided for all years between 1990 and2016 the same as that in Table 4.1.6 of the 2006 IPCC Guidelines.

2. Column |N|: enter the number of abandoned mines remaining unflooded in that subdivision during that time interval.
If no information is available on the flooded status, assume 100% remain unflooded.
3. Column |G|: enter the fraction of gassy coal mines among those abandoned. IPCC default values can be found in Table
4.1.5 of the 2006 IPCC Guidelines.
Example: multiple subdivisions – Tier 1

When Tier 2&3 Equations are applied for CH4 emissions:
For each subdivision in Column |S|, data are entered in worksheet CH4 Emissions from Abandoned Coal Mines – Tier 2& 3, row by row, as follows:
Note that for Tier 3, all information below shall be mine-specific:

1. Column |CR|: select coal rank.
2. Column |N|: enter the number of abandoned mines remaining unflooded in that subdivision during that time interval.
If no information is available on the flooded status, assume 100% remain unflooded.
3. Column |G|: enter the fraction of gassy coal mines.
To estimate CO2 emissions:
For each subdivision in Column |S| and source Column |SRC|, data are entered in worksheet CO2 Emissions from
Abandoned Coal Mines, row by row, as follows:
1. Column |AD|: enter the activity value.
2. Column |U|: specify measurement unit for the activity.

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Emission factor input
IPCC default emission factors for the designated time intervals of mine closure are provided in Table 4.1.6.
IPCC default active mine emissions prior to abandonment are provided in Table 4.1.8 , in million m3 per year, and default
coefficients are provided in Table 4.1.9.
When Tier 1 Equation is applied for CH4 emissions:
For each row of data entered in worksheet CH4 Emissions from Abandoned Coal Mines, data are entered row by row, as
follows:
1. Column |EF|: CH4 EF in m3/year is automatically populated by the Software based on the closure interval selected. Users
can retain that value, or enter a user-specific value.
2. Column |CF|: conversion factor (density of CH4 6.7*10-7) in Gg CH4/m3 is automatically populated by the Software.
When Tier 2&3 Equations are applied for CH4 emissions:
For each row of data entered in worksheet CH4 Emissions from Abandoned Coal Mines – Tier 2 & 3, data are entered asfollows:
1. Column |ER|: enter the average emission rate before abandonment in m3/year.
2. Column |A|: enter value of coefficient A.
3. Column |b|: enter value of coefficient b.
Note that default coefficients “A” and “b” are automatically populated when a coal rank for anthracite, bituminous or sub-bituminous is selected. These default values canbe retained for the Tier 2 method, or a user-specific (e.g. basin-specific) value is entered. Mine-specific information are entered for Tier 3.

4. Column |T|: enter number of years elapsed since abandonment and the inventory year.
5. Column |EF|: the Software calculates the EF based on Equation 4.1.12.
6. Column |CF|: conversion factor (density of methane 6.7*10-7) in Gg CH4/m3 is automatically populated by the Software.
Example: multiple subdivisions – Tier 2 & 3

To estimate CO2 emissions:
For each row of data entered in worksheet CO2 Emissions from Abandoned Coal Mines, data are entered row by row, as
follows:
1. Column |EF|: enter the user-specific value, in Gg CO2/U, with U being the measurement unit entered in Column|U|.
Example: single subdivision – CO2

Results
Then, for Tier 1 in worksheet CH4 Emissions from Abandoned Coal Mines and for Tier 2 and Tier 3 in worksheet CH4Emissions from Abandoned Coal Mines – Tier 2 & 3, CH4 emissions are calculated by the Software in mass unit (Gg). While
in worksheet for CO2 Emissions from Abandoned Coal Mines, CO2 emissions are calculated by the Software in mass unit
(Gg). When the users apply a hybrid of tiers, total emissions from the source category of abandoned coal mines are thoseincluded in all three worksheets.

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1.B.1.a.i.4 Flaring of drained methane or conversion of methane to CO2

IPCC Inventory Software

When the methane is simply combusted in active or abandoned mines with no energy recovery, as in flaring or catalytic oxidation
to CO2, the corresponding CO2 production shall be added to the total GHG emissions from coal mining activities. During
flaring and oxidation, not all CH4 is converted to CO2; unburned methane is also included in total GHG emissions.
GHGs
Flaring of drained methane or conversion of methane to CO2 emit the following GHGs:
CO2
X

CH4
X

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 4.1.5.
2. Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs.
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the two GHGs using worksheet: CO2 emissions and unburnt CH4 emissions from drained methane flared or catalytically oxidized: calculatesemissions for each subdivision based on the volume of combusted methane, a CH4 or CO2 conversion factor, combustion
efficiency factor and stochiometric mass factor.
In the upper part of CO2 emissions and unburnt CH4 emissions from drained methane flared or catalytically oxidized
worksheet, users select the GHG for which to enter data.

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User’s work Flowchart
GHG estimates are calculated using a single methodological tier or applying a combination of tiers according to the availabilityof AD and of user-specific38 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Drained methane flaring - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP A
Emissions from drained methane flaring
Methane quantity
STEP B
Emissions from drained methane flaring
EF
IPCC or user-specific
STEP C
Emissions from drained methane flaring
Emissions for each GHG
For each subdivision, if any:
Step A, worksheet CO2 emissions and unburnt CH4 emissions from drained methane flared or catalytically oxidized,
users collect and enter data on the volume of combusted methane.
Step B, worksheet CO2 emissions and unburnt CH4 emissions from drained methane flared or catalytically oxidized,
users collect and enter in each row, for each GHG, associated conversion factor, combustion efficiency factor and stochiometricmass factor.
Step C, worksheet CO2 emissions and unburnt CH4 emissions from drained methane flared or catalytically oxidized,
for each row of data and GHG, the Software calculates the emissions in mass units (Gg). In addition, for each GHG, total
emissions are calculated.
Activity data input
The 2006 IPCC Guidelines, Section 4.1.3.3, contain information on collecting AD for flaring of drained methane or conversionof methane to CO2.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then:
For each subdivision in Column |S|, data are entered in worksheet CO2 emissions and unburnt CH4 emissions fromdrained methane flared or catalytically oxidized, row by row, as follows:
1. Column |C| enter volume of methane combusted, in m3.

38 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Emission factor input
IPCC default EFs are provided in Section 4.1.3.2 in m3 per tonne of coal produced.
For each row of data entered in worksheet CO2 emissions and unburnt CH4 emissions from drained methane flared or
catalytically oxidized, data are entered as follows:
1. Column |CF|: the CH4 and CO2 conversion factors, in Gg GHG/m3 are automatically populated by the Software. Users
can retain these values, or enter user-specific values.
2. Column |CE|: the CH4 and CO2 combustion efficiency factors are automatically populated by the Software. Users canretain these values, or enter user-specific values.
Note that 0.98 represents the default combustion efficiency of natural gas that is flared. Country or basin-specific information may be input here.

3. Column |MF|: for CO2, the stochiometric mass factor, which is the mass ratio of CO2 produced from full combustion of unit
mass of methane is equal to 2.75.
 for CH4, the stochiometric mass factor is set automatically to “1”, and shall not be changed given it refers to theunburnt fraction.
Note that user needs to select the corresponding GHG from the “Gas” tab as shown on the screenshot below.

Example: multiple subdivisions

Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in worksheet CO2 emissions and unburnt CH4 emissions from drained
methane flared or catalytically oxidized.

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1.B.1.a.ii Surface Mines (1.B.1.a.ii.1 Mining & 1.B.1.a.ii.2 Post-mining seam gas emissions)
These categories include all seam gas emissions arising from mining and post-mining activities at surface mines.
This section covers emissions in active surface mines, as per IPCC categories 1.B.1.a.ii.1 and 1.B.1.a.ii.2, while the next section
covers emissions from abandoned surface mines.
GHGs
Surface mining source categories consist of surface mining and post-mining activities and emit the following fugitive GHGs:
CO2
X

CH4
X

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
CH4 emissions from surface mining and post-mining source categories are estimated by applying the following IPCC equations:
1. Tier 1: Equations 4.1.7 (surface mining) and 4.1.8 (post-mining)
2. Tier 2: Tier 1 equations, although with user-specific (e.g. basin-specific) EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
CO2 emissions from surface post mining are estimated by applying the following IPCC equations:
1. Tier 1: Equations 4.1.7A (mining)
2. Tier 2:
 (mining) Tier 1 equation, although with user-specific (e.g. basin-specific) EFs (post-mining) IPCC basic equation with user-specific EF
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
Software Worksheets
The Software calculates emissions of the two GHGs using worksheets: Coal production from surface mines: contains for each subdivision the production volumes.
 Emissions from surface mines: contains for each subdivision the CO2 and CH4 EFs and corresponding conversion
factors and calculates associated GHG emissions.
In the upper part of Emissions from surface mines worksheet, users select the GHG for which to enter data.
Data compilation of each subcategory is operated following the entire set of instructions below.
Note that activity data input in worksheet Coal production from surface mines in one of the subcategories (1.B.1.a.ii Surface Mines and 1.B.1.a.ii.2 Post-mining) is
automatically filled by the Software in the corresponding worksheet Coal production from surface mines in the other subcategory.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.1.2, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 39 and/or
technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitive - Surface mining - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP A
Coal production from surface mines
Coal quantity
STEP B
Emissions from surface mines
EF
IPCC or user-specific
STEP C
Emissions from surface mines
Emissions for each GHG
Step A, worksheet Coal production from surface mines, users collect and enter data on the amount of coal produced fromsurface coal mines.
Step B, worksheet Emissions from surface mines, users collect and enter in each row associated EFs for each GHG.
Step C, worksheet Emissions from surface mines, for each row of data and GHG, the Software calculates the emissions inmass units (Gg). In addition, for each GHG, total emissions are calculated.

39 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input

IPCC Inventory Software

The 2006 IPCC Guidelines, Section 4.1.3.3 and Section 4.1.4.3, contain information on collecting AD for surface coal mines.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|.
Thus, for the relevant source-category:For each subdivision in Column |S|, data are entered in worksheet Coal production from surface mines, row by row, as
follows:
1. Column |CP|: enter annual amount of raw coal produced, in tonne.
Note that once a user adds surface coal production data into one of the two source categories (either mining or post-mining seam emissions), the coal production for eachsubdivision is automatically pre-filled in the other source category. A change to the AD in one source category will also change the AD in the other.

Example: single subdivision

Emission factor input
IPCC default EFs are provided in Section 4.1.4.2, for CH4, Section 4.1.4.2, for CO2, in m3 per tonne of coal produced.
The Emissions from surface mines worksheet is pre-filled by the Software with a number of rows corresponding to the numberof subdivisions entered in worksheet Coal production from surface mines. Then:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value,
in m3 per tonne of coal produced.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” in the “Gas” bar at the top, to enter data for each GHG one by one.

2. Column |CF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value.
The Conversion Factors represent the density of the corresponding GHG, in Gg GHG per m3 of gas emitted. The default
density of CH4, 0.67*10-6, is sourced from the 2006 IPCC Guidelines while the default CO2 density, 1.84*10-6, is sourced
from the 2019 Refinement.
Example: single subdivision, CH4 emissions

Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in worksheet Emissions from surface mines.

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1.B.1.a.ii.3 Abandoned surface mines

IPCC Inventory SoftwareThis section describes calculation of emissions from abandoned surface mines. After closure, emissions from abandoned surface
mines may include the following: the standing highwall; leakage from the pit floor; low temperature oxidation and uncontrolled
combustion.
This category has been added to facilitate interoperability with the UNFCCC CRT, where other emissions from surface mines
can be reported.
GHGs
Emissions from abandoned surface mines includes the following fugitive GHGs:
CO2
X

CH4
X

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
The 2019 Refinement qualitatively discusses this category in Appendix 4.A.1.1. Given that there are no specific equations in the2006 IPCC Guidelines for this category, a generic worksheet is thus provided to enable calculation of fugitive GHG emissions
from Abandoned Surface Mines.
1. Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines.
2. Tier 2: IPCC basic equation with user-specific EF
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software allows to calculate emissions of the two GHGs using the following worksheet: Emissions from abandoned surface mines: calculates GHG emissions for each subdivision based on user-defined
AD and EF.
In the upper part of Emissions from abandoned surface mines worksheet, users select the GHG for which to enter data.

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User’s work Flowchart

IPCC Inventory Software
Fugitive - Abandoned surface mines - flowchart
by Subdivision
IPCC Basic Equation (Tier 2)

STEP A
Emissions from Abandoned Surface MinesAD

STEP B
Emissions from Abandoned Surface MinesEF

STEP C
Emissions from Abandoned Surface Mines
CO2 Emissions

Step A, in worksheet Emissions from Abandoned Surface Mines, users collect and enter data on the source and activity data.
Step B, in worksheet Emissions from Abandoned Surface Mines, users collect and enter in each row the associated EF.
Step C, in worksheet Emissions from Abandoned Surface Mines, for each row of data, the Software calculates the emissions
in mass units (Gg). In addition, total emissions are calculated.
Activity data input
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then:
For each subdivision in Column |S|, data are entered in worksheet Emissions from abandoned surface mines, row by row,
as follows:
1. Column |SRC|: describe the type of activity emitting GHG emissions from this category (e.g. abandoned surface mines).
2. Column |AD|: enter AD (quantity).
3. Column |U|: enter the unit of the AD.
Emission factor input
For each row of data entered in worksheet Emissions from abandoned surface mines, data are entered as follows:
1. Column |EF|: enter the user-specific CH4 or CO2 EF in Gg CO2/U, with U being the measurement unit entered inColumn|U|;
Example: single subdivision

Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions are reported in worksheet Emissions from abandoned surface mines.

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1.B.1.b Uncontrolled combustion and burning coal dumps

IPCC Inventory SoftwareThis category covers uncontrolled combustion only due to coal exploration activities. While emissions from this source may besignificant for an individual coal mine, it is unclear as to how significant these emissions may be for an individual country. In
some countries where such fires are widespread, the emissions may be very significant. There are no clear methods available atpresent to systematically measure or precisely estimate the activity data, though where countries have data on amounts of coalburned, the CO2 are estimated based on the carbon content of the coal and reported in this subcategory 1.B.1.b. Care needs tobe taken to avoid double counting with fugitive CH4 and low oxidation CO2 emissions.
GHGs
Uncontrolled combustion and burning of coal dumps emit the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
Given that there are no specific equations in the 2006 IPCC Guidelines for this category, GHG emissions from the uncontrolled
combustion source category are estimated in the Software by applying the following IPCC equations provided for stationary
combustion:
1. Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines.
2. Tier 2: IPCC Tier 1 equations 2.1 and 2.2, although with user-specific EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
Note that since Tier 3 of IPCC equation 2.4 is NOT applicable to this category (by definition the category is “uncontrolled” combustion), the user shall compile “unspecified”
in Column |T| - Technology type - and must input “100” in the next Column |P| – Technology penetration -.

As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Fuel Manager: contains information on the carbon content and the calorific value of each solid fuel type used in the NGHGI.
Although, for this category is not good practice to apply IPCC defaults given the assumption of full oxidation to CO2
does not apply.
 Fuel Consumption Data: contains for each solid fuel type the amount subject to uncontrolled combustion.
 Fuel Combustion Emissions: contains for each subdivision and solid fuel type the relevant CO2, CH4 and N2O EFs
and calculates associated GHG emissions.
In the upper part of each worksheet, users select the Fuel type for which to enter data. The All Fuels option is selected to visualize
all fuels entered, with no Fuel type limitation.

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User’s work Flowchart
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Uncontrolled combustion - flowchart

STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
by Fuel
IPCC Basic Equation (Tier 2)

STEP B
Fuel Consumption Data
Fuel consumed by fuel and subdivision
STEP C
Fuel Combustion EmissionsEFuser-specific
STEP D
Fuel Combustion Emissions
Emissions for each GHG
Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name and the calorificvalue and the carbon content of each fuel.
Then, for each subdivision, if any:
Step B, worksheet Fuel Consumption Data, users collect and enter data on the amount consumed of each fuel.
Step C, worksheet Fuel Combustion Emissions, users collect and enter in each row associated EFs for each GHG.
Step D, worksheet Fuel Combustion Emissions, for each row of data and GHG, the Software calculates emissions in massunits (Gg). In addition, for each GHG, total emissions are calculated.

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Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and apply energy statistics data.
Due to the nature of this category, uncontrolled combustion, the information may not be in official statistics and efforts mayneed to be made to collect information on the amount of uncontrolled combustion.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ. Other units may be entered into the Fuel Consumption Data
worksheet, e.g. British Thermal Units (BTUs). However, when alternative units are used, the column for GCV/NCV becomesblank and the user shall enter a user-defined conversion factor (TJ/unit).
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the worksheet Fuel Consumption Data either with a single row of data for the entire category, with its
univocal name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or withsubnational aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: multiple subdivisions

Then, for each subdivision in Column |S| data are entered in worksheet Fuel Consumption Data row by row as follows:
1. Column |F|: select each solid fuel subject to uncontrolled combustion from the drop-down menu, one row for each fuel,Note that fuels shown in the dropdown menu are those listed in the Fuel Manager.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

2. Column |U|: enter the unit in which fuel consumption data are available (e.g. Gg, TJ). To enter a user-specific unit (e.g.
m3) select Gg (Manual CF) from the dropdown menu and overwrite Gg with the user-defined unit.
3. Column |C|: enter amount of fuel consumed.
4. Column |CF|: enter conversion factor to convert the consumption unit to energy units (TJ).
Note that where Gg of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as the conversion factor; while if theconsumption unit is TJ the Software compiles the conversion factor cell with the value 1. Where other units are applied (e.g. m3) the user shall enter the relevant conversion
factor here.

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Emission factor input
The Fuel Combustion Emissions worksheet is pre-filled by the Software with a number of rows corresponding to the numberof subdivision/fuel combinations entered in worksheet Fuel Consumption Data. Then:i.

For each row, users click the symbol “⊞” on the left of the row to open a drop-down table where EF values are to becompiled.
Note that the drop-down table will be filled with a single row of data as technology type is not applicable.
Note that user shall select “Fuel Type” in the “Fuel Type” bar at the top, to enter data for each fuel one by one.

ii.

Compile each row as follows:
1. Column |T|: given that Tier 3 of IPCC Equation 2.4 is not applicable to this category, the user shall selectUnspecified from the drop-down menu.
Example: Tier 2

2. Column |P|: given that Tier 3 of IPCC Equation 2.4 is not applicable to this category, the user shall leave the prefilled, by the Software, value of 100.
3. Column |EF(CO2)|: enter user-specific value.
4. Column |EF(CH4)|: There are no IPCC default values for this category; enter value, if available.
Note that the unit to be used is kg CH4/TJ.

5. Column |EF(N2O)|: There are no IPCC default values for this category; enter value, if available.
Note that the unit to be used is kg N2O/TJ.

Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data and total emissions fromeach source of uncontrolled combustion and burning coal dumps is the sum of all emissions from all subdivisions reported inworksheet Fuel Combustion Emissions.

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1.B.1.c Fuel Transformation

IPCC Inventory Software

The category 1.B.1.c Solid Fuel Transformation is included in the 2006 IPCC Guidelines 40, but no specific equations are provided.
To facilitate interoperability with the UNFCCC CRT Reporting tool, the corresponding category 1.B.1.c Fuel Transformationof the 2019 Refinement has been included in the Software.
Specifically, instructions are provided for the worksheets in the Software to calculate fugitive emissions from charcoal and biochar
production, coke production and gasification transformation:
 1.B.1.c.i Charcoal and Biochar production
 1.B.1.c.ii Coke production
 1.B.1.c.iv Gasification transformation

40 It includes fugitive emissions arising during the manufacture of secondary and tertiary products from solid fuels.

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1.B.1.c.i Charcoal and Biochar production

IPCC Inventory SoftwareThis section describes calculation of fugitive emissions arising from charcoal and biochar production. Charcoal is produced by
the carbonization of wood, through thermal decomposition in the absence of oxygen at a temperature above 300°C. The
carbonization of wood produces charcoal 41 as well as direct greenhouse gases (CO2, CH4 and N2O). Emissions of biogenic CO2from charcoal production are reported here as an information item, and are covered under Agriculture, Forestry and Other
Land Use (AFOLU). Fugitive emissions of CH4 and N2O are reported here.
GHGs
Charcoal and biochar production emit the following fugitive GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 4.3.1(New).
2. Tier 2: IPCC Tier 1 Equation with user-specific EFs
3. Tier 3: IPCC Tier 1 Equation with emission-stage-specific EFs and thus detailed AD
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Emissions from Charcoal and Biochar production: contains AD and EF, CO2 captured and/or CH4 recovered, if
any, and calculates associated GHG emissions.

41 Biochar is charcoal applied to soil.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.3.1 (New), GHG estimates are calculated using asingle methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 42 and/or
technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitive – Charcoal and biochar production - flowchart
by Subdivision
IPCC Tier 1 Equation

STEP A
Emissions from Charcoal and Biochar Production
Charcoal/Biochar quantity
STEP B
Emissions from Charcoal and Biochar Production
EF
IPCC or user-specific
STEP C
Emissions from Charcoal and Biochar Production
Emissions for each GHG
Step A, in worksheet Emissions from Charcoal and Biochar production, users collect and enter in the Software the amountof charcoal or biochar produced, by each subdivision. Data can be entered as a single total for each product or stratified, where
information is available, in subdivisions.
Step B, in worksheet Emissions from Charcoal and Biochar production, for each subdivision, users enter CO2, CH4 or N2O
EFs. For this category, the user may also select and estimate nitrogen oxides (NOX) and carbon monoxide (CO) emissions.
Step C, in worksheet Emissions from Charcoal and Biochar production, for each row of data and GHG, the Software
calculates the emissions in mass units (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture and/or CH4 recovery can be reported in Emissions from Charcoal and Biochar
production worksheet. CO2 capture and/or CH4 recovery are only expected to be reported when applying a Tier 3 method,and information on the amount of CO2 captured and/or CH4 recovered is known. The CO2 captured and/or CH4 recovered isthen entered at the level at which corresponding emissions are calculated.

42 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2019 Refinement, Section 4.3.2, contain information on how to find data on charcoal and biochar production.
Input of AD for this category requires the following steps:
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Further, for each subdivision, there is a separate row for
charcoal and one for biochar.
Then, for each subdivision in Column |S|, data are entered in worksheet Emissions from Charcoal and Biochar production,
row by row, as follows:
1. Column |SRC| enter source of solid fuel transformation (biochar or charcoal production);
2. Column |A| enter AD for each source of solid fuel transformation
Note that once AD are entered for one gas, the same AD apply for all three GHGs (see multiple subdivisions below)

Example: single subdivision (unspecified)

Example: multiple subdivisions

Emission factor input
IPCC default charcoal and biochar production EFs in Section 4.3.3 of the 2019 Refinement, in g/kg.
For each row of data entered in worksheet Emissions from Charcoal and Biochar production, data are entered as follows:
1. Column |EF|: for each GHG, select from the drop-down menu the IPCC default value or enter a user-specific value;

Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.
Note that the Software can calculate also NOx and CO emissions where those gases are selected, and the relevant EF is entered.

Example: single subdivision, CH4 emissions

Results
To estimate the total CO2 and total CH4 emitted into the atmosphere, the amount of CO2 and of CH4 released from that
subdivision that has been instead captured or recovered, respectively, are to be entered in Gg CO2 in Column |Z| and/or in
Gg CH4 in Column |R| of worksheet Emissions from Charcoal and Biochar production.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in worksheet Emissions from Charcoal and Biochar production.
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1.B.1.c.ii Coke production

IPCC Inventory SoftwareThis section describes calculation of emissions from coke production. While emissions from the carbonisation process and fromcombustion are reported in category 1.A.1.c, fugitive emissions are reported in this category. For a detailed description ofprocessing stages and associated GHG emissions see Table 4.3.4(New).
GHGs
Coke production emits the following GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

Note that inventory compilers who are using a carbon mass balance approach to estimate emissions from iron and steel production, and are including fugitive emissions
in that balance, shall not estimate CO2 fugitive emissions from coke production to avoid double counting.

IPCC Equations
I. Fugitive emissions from coke production
1. Tier 1: IPCC Tier 1 Equation 4.3.2(New). IPCC defaults are not available for CO2 and N2O.
2. Tier 2: IPCC Tier 1 Equation with user-specific EFs.
3. Tier 3: IPCC Tier 1 Equation with emission-stage-specific EFs, and thus detailed AD.
II. Emissions from coke oven gas flaring
1. Tier 1: IPCC Tier 1 Equation 4.3.3(New) for CO2 emissions and Equation 4.3.4(New) for CH4 and N2O emissions.
2. Tier 2 (CO2 only): IPCC Tier 1 Equation with user-specific EFs.
3. Tier 3: IPCC Tier 1 Equation with facility-specific measurement data with or without a carbon balance of remaining
carbon sources.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Fuel Manager: contains information on the carbon content and the calorific value for coke oven gas.
 Coke and Coke Oven Gas production: contains for each subdivision the total amount of coke and coke oven gas
produced.
 Emissions from Coke production: contains for each subdivision the relevant CO2, CH4 and N2O EFs and calculates
associated emissions from coke production.
 Emissions from Coke Oven Gas flaring: contains for each subdivision the relevant CO2, CH4 and N2O EFs, CO2
captured and CH4 recovered, if any, and calculates associated emissions from flaring of coke oven gas.
In the upper part of Emissions from Coke production and Emissions from Coke Oven Gas flaring worksheets, users
select the GHG for which to enter data.

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User’s work Flowchart
Consistent with the key category analysis and the decision trees in Figure 4.3.3 (New) (fugitive emissions from coke production)
and Figure 4.3.4 (New) and Figure 4.3.5 (New) (flaring of coke oven gas), GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 43 and/or
technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Coke production - flowchart
STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Subdivision
IPCC Tier 1 Equations

STEP B
Coke and Coke Oven Gas Production
Coke quantity, Coke oven Gas quantity, Fraction flared

STEP C1
Emissions from Coke production
EF
IPCC or user-specific

STEP C2Emissions from Coke Oven Gas Flaring
EF/CC
IPCC or user-specific

STEP D1
Emissions from Coke production
Emissions for each GHG

STEP D2
Emissions from Coke Oven Gas Flaring
Emissions for each GHG

Step A, Fuel Manager, users collect and enter data on each fuel used in the relevant source category: its name, if not present
among IPCC defaults, and the calorific value and the carbon content of each fuel, including for IPCC default fuels if user-specificvalues are available.
Then, for each subdivision, if any:
Step B, worksheet Coke and Coke Oven Gas production, users collect and enter data on the amount of coke produced, as
well as the coke oven gas produced per unit of coke produced and the fraction of that coke oven gas that is flared.
Step C1, worksheet Emissions from Coke production, users collect and enter in each row associated EFs for each GHG.
Step C2, worksheet Emissions from Coke Oven Gas flaring, users collect and enter in each row associated EFs for each
GHG.
Step D1, worksheet Emissions from Coke production, for each row of data and GHG, the Software calculates emissions inmass units (Gg). In addition, for each GHG, total emissions are calculated.
Step D2, worksheet Emissions from Coke Oven Gas flaring, for each row of data and GHG, the Software calculates emissions
in mass units (Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture and/or CH4 recovery can be reported in each worksheet. CO2 capture and/or CH4
recovery are only expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured
and/or CH4 recovered is known. The CO2 captured and/or CH4 recovered may then be assigned to a specific subdivision.

43 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2019 Refinement, Section 4.3.2, contain information on how to find data on the quantities of coke produced. Unlike data
entry for stationary combustion, these AD are to be entered in the Software in mass units (tonnes).
As a Starting step, users enter in the Fuel Manager all user-specific fuels to be reported in the NGHGI; and for each fuellisted in the Fuel Manager the calorific value and the carbon content are entered or, for IPCC default fuels, are selected from thedropdown menu.
Second, users compile the worksheet Coke and Coke Oven Gas production either with a single row of data for the entire
category, with its univocal name/code entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown
menu], or with subnational aggregations, and for each of those the univocal name/code entered in Column |S|:
Example: single subdivision (unspecified)

Example: multiple subdivisions

Then, for each subdivision in Column |S| data are entered in worksheet Coke and Coke Oven Gas production row by row
as follows:
1. Column |A| enter AD on coke produced, in tonnes.
2. Column |B| enter AD on coke oven gas produced per unit of coke, in Nm3/tonne.
3. Column |D| enter conversion factor to convert the calculated amount of coke oven gas produced to mass (kg),4. Column |NCV| enter NCV to convert the calculated amount of coke oven gas produced to energy units (GJ).
Note that the NCV entered in the Fuel Manager will be available as the dropdown option.

5. Column |F| input the fraction of the calculated amount of coke oven gas produced that is flared.
Note that AD on coke produced, coke oven gas produced, and coke oven gas flared are automatically pre-filled in worksheets Emissions from Coke production andEmissions from Coke Oven Gas flaring .

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Emission factor input
IPCC default EFs for fugitive emissions from coke production are provided in Section 4.3.2 while those for flaring of coke ovengas are provided in Section 4.3.2; both of the 2019 Refinement.
The Emissions from Coke Production worksheet and the Emissions from Coke Oven Gas flaring worksheet are pre-filledby the Software with a number of rows corresponding to the number of subdivisions entered in worksheet Coke and CokeOven Gas production.
Then, for each row, in worksheet Emissions from Coke Production data are entered as follows:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value,
in kg per tonne of coal produced.

Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous Oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.

Then, for each row, in worksheet Emissions from Coke Oven Gas flaring data are entered as follows:
2. Column |CC| or Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or entera user-specific value, in kg C per GJ (for carbon content) or kg/GJ (for EF).
Note that for CH4 and N2O an EF is entered used while for CO2 the carbon content is entered.

Example: single subdivision- CH4

Results
To estimate the total CO2 and total CH4 emitted into the atmosphere, the amount of CO2 and of CH4 released from that
subdivision that has been instead captured or recovered, respectively, are to be entered in Gg CO2 in Column |Z| and/or Gg
CH4 in Column |R| of Emissions from Coke production and Emissions from Coke Oven Gas flaring worksheets.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in worksheets Emissions from Coke production and Emissions from CokeOven Gas flaring. The sum of emissions calculated in the two worksheets gives the total emissions from the category.

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1.B.1.c.iv Gasification transformation

IPCC Inventory Software

Gasification transformation processes are related to the transformation of biomass, coal or natural gas into syngas, composedof H2, CO, CO2 and CH4, and, then, into a liquid hydrocarbons fuel. These processes are called biomass to gaseous (BtG),
biomass to liquid (BtL), coal to liquid (CtL) and gas to liquid (GtL); as shown in Figure 4.3.6 (New).
GHGs
Gasification transformation include fugitive emissions from gas to liquids, coal to liquids and from other gasification processes,
and emits the following fugitive GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
 Fugitive emissions from Gas to Liquids and from Coal to Liquids
1. Tier 1: IPCC Tier 1 Equation 4.3.5 (New).
2. Tier 2: IPCC Tier 1 Equation with user-specific EFs
3. Tier 3: no IPCC Tier 3 Equation provided in the 2019 Refinement, although it refers to a mass balance method.
 Fugitive emissions from other gasification
1. Tier 1: no IPCC Tier 1 Equation provided in the 2019 Refinement.
2. Tier 2: IPCC basic equation, based on user provided AD and EFs, has been implemented in the Software to enable
reporting of other user-specific gasification activities in addition to gas to liquids and coal to liquids.
3. Tier 3: no IPCC Tier 3 Equation provided in the 2019 Refinement.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Emissions from Gas to Liquids: calculates emissions for each subdivision based on the type of feedstock consumed.
 Emissions from Coal to Liquids: calculates emissions for each subdivision based on the gasification process (Syngas,
Syngas/H2, Synthetic Natural Gas) and the amount of syngas produced.
 Emissions from Other Gasification: calculates emissions for each subdivision based on the user-defined input on theamount of activity driving the gasification process (e.g. feedstock consumption or production).
In the upper part of each worksheet, users select the GHG for which to enter data.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.3.7 (New), GHG estimates are calculated using asingle methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 44 and/or
technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitive - Gasification transformation - flowchart
by Subdivision

by Subdivision

by Subdivision

IPCC Tier 1 Equation

IPCC Tier 1 Equation

IPCC Basic Equation (Tier 2)

STEP A1
Emission from Gas to Liquids
Feedstock quantity

STEP A2
Emission from Coal to Liquids
Syngas quantity

STEP A3
Emission from Other Gasification
AD

STEP B1
Emission from Gas to Liquids
EF
IPCC or user-specific

STEP B2
Emission from Coal to Liquids
EF
IPCC or user-specific

STEP B3
Emission from Other GasificationEFuser-specific

STEP C1
Emission from Gas to Liquids
CO2 Emissions

STEP C2Emission from Coal to Liquids
Emissions for each GHG

STEP C3
Emission from Other Gasification
Emissions for each GHG

Step A, in each worksheet, enter amount of feedstock consumed or product produced, by each subdivision.
Step B, in each worksheet, enter CO2, CH4 or N2O EFs.
Step C, in each worksheet the Software calculates the emissions in Gg.
Where data are available, CO2 capture and/or CH4 recovery can be reported in the relevant worksheet. CO2 capture and/or
CH4 recovery are only expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured
and/or CH4 recovered is known. The CO2 captured and/or CH4 recovered may then be assigned to a specific subdivision.

44 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2019 Refinement, Section 4.3.2, contain information on gas to liquids and coal to liquids and may be useful when collecting
AD for other gasification processes.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|.
Thus, for the relevant source-category:For each subdivision in Column |S|, data are entered in the relevant worksheet, row by row, as follows:
1. Column |i|: enter type of Feedstock produced (for gas to liquids) or gasification process (for coal to liquids)
2. Column |AD|: enter feedstock, in worksheet Emissions from Gas to Liquids, or amount of syngas produced, inworksheet Emissions from Coal to Liquids, in TJ. While for Emissions from other gasification the AD are enteredin the unit collected, and the unit is to be entered in Column |U|.
Example: single subdivision (unspecified)

Example: multiple subdivisions

Emission factor input
IPCC default EFs are provided in Table 4.3.10 (NEW) of the 2019 Refinement, in kg/TJ (for coal to liquids) and Table 4.3.11(NEW) (for gas to liquids).
For each row of data entered in the relevant worksheet, data are entered as follows:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specificvalue;
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous Oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: single subdivision- CH4

Results
To estimate the total CO2 and total CH4 emitted into the atmosphere, the amount of CO2 and of CH4 released from that
subdivision that has been instead captured or recovered, respectively, are to be entered in Gg CO2 in Column |Z| and/or in
Gg CH4 in Column |R| of the relevant worksheet.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions in each subcategory are reported in the relevant worksheet. The sum of emissions calculated in the threeworksheets gives the total emissions from the category.

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1.B.2.a Oil

IPCC Inventory Software

Hereafter, the use of the Software to estimate fugitive emissions associated with all infrastructure required to produce, collect,process, or refine and deliver oil to market is illustrated. The following sections are separated, as emissions from various
activities/categories are estimated via different approaches and correspondingly using different worksheets of the Software: 1.B.2.a.i Oil - Venting - calculates emissions from venting at oil facilities.
 1.B.2.a.ii Oil - Flaring - calculates emissions from flaring of natural gas and waste gas/vapour streams at oil facilities.
 1.B.2.a Oil - Fugitives (1.B.2.a.iii.1-1.B.2.a.iii.6) – calculates fugitive emissions from all activities at oil facilities thatare not associated with venting and flaring, as follows: Exploration - fugitive emissions from oil well drilling, drill stem testing, and well completion.
 Production and Upgrading - fugitive emissions from well servicing, oil sands or shale oil mining, transport ofuntreated production to treating or extraction facilities.
 Transport - fugitive emissions related to the transport of marketable crude oil to upgraders and refineries.
 Refining - fugitive emissions at petroleum refineries.
 Distribution of oil products - fugitive emissions from the transport and distribution of refined products, including
those at bulk terminals and retail facilities.
 Other - fugitive emissions from oil systems not otherwise accounted for in the above categories.
This category excludes the following activities, which are covered in other parts of this Guidebook or in other sectors of the
Software: Combustion-related activities at oil facilities are covered under Stationary Combustion Source Categories ofthis Guidebook.
 Fugitive CO2 emissions from carbon capture and storage activities, including release of CO2 during enhanced oil
recovery activities, are included in 1.C - Carbon Dioxide Transport and Storage.

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1.B.2.a.i Oil - Venting

IPCC Inventory Software

Emissions from venting of associated gas and waste gas/vapour streams at oil facilities.
GHGs
Venting at oil facilities emits the following fugitive GHGs:
CO2
CH4
N2O
HFCs
PFCs
SF6
NF3
X
X
X
N2O is included here for completeness and recognizing that some categories may have N2O emissions. However, there are nodefault N2O EFs provided in the 2006 IPCC Guidelines for venting from oil facilities.
Note that this category includes only venting activities (i.e. intentional releases of gas). GHG emissions from flaring of associatedgas are covered in Oil - Flaring. Fugitive releases of CH4 and CO2 are calculated in section on Oil – Fugitives
IPCC Equations
1. Tier 1: IPCC Tier 1 Equation 4.2.1
2. Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs, or alternative IPCC Tier 2 Equation 4.2.3
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Activity Data: contains for each subdivision/industry segment/subcategory the annual amount of oil production, and ifTier 2 is selected, the user enters the gas-to-oil ratio, gas conservation efficiency factor, and fraction of waste gas flared.
 Emissions: contains for each subdivision/industry segment/subcategory the EFs and calculates associated GHG
emissions following the default method (using Equation 4.2.1). If user-specific EFs are applied, this would be considereda Tier 2 method.
 Emissions – Tier 2: contains for each industry segment/subcategory the molecular weight and associated gas fractionof the GHG of interest and calculates associated GHG emissions for Tier 2 using the alternative Tier 2 method.
In the upper part of Emissions and Emissions – Tier 2 worksheets, users select the GHG for which to enter data.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.2, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 45 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Oil – Venting - flowchart
by Subdivision

STEP A
Activity Data
Oil quantity/GOR*/CE*/fraction flared*
by industry segment/subcategory* Tier 2 only

IPCC Tier 1 Equation

IPCC Tier 2 Equation

STEP B.1
EmissionsEF
IPCC or user-specific

STEP B.2
Emissions – Tier 2
Molecular weight, GHG fraction

STEP C.1
Emissions
Emissions for each GHG

STEP C.2
Emissions
Emissions for each GHG

Thus, for each subdivision, if any:
Step A, worksheet Activity Data, users input the annual amount of oil production or activity by industry segment/subcategory.
Data can be input as a single total or stratified (e.g. regions/companies, etc.).
When Tier 1 Equation is applied
Step B.1, worksheet Emissions, users input in the Software the EFs. The user shall select in the drop-down menu at the top“Gas” bar the corresponding GHG, “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous Oxide (N2O)”.
Step C.1, worksheet Emissions, for each row of data and GHG, the Software calculates the emissions in mass units (Gg). In
addition, for each GHG, total emissions are calculated.
When Tier 2 Equation is applied
Step B.2, worksheet Emissions – Tier 2, for each subdivision/industry segment/subcategory users input in the Software
molecular weight and fraction of associated gas that is composed of the GHG that is being estimated.
Step C.2, worksheet Emissions – Tier 2, for each row of data and GHG, the Software calculates the emissions in mass units(Gg). In addition, for each GHG, total emissions are calculated.
Where data are available, CO2 capture can be reported in worksheets Emissions and Emissions – Tier 2. CO2 capture is only
expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2
captured is then entered at the level at which corresponding emissions are calculated.

45 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Activity Data, row by row, as follows:
1. Column |I |: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |Calculation Method|: select the approach to prepare estimates: Default or Tier 2. Based on the selection in thiscolumn, data are transferred by the Software to the relevant worksheet Emissions or Emissions – Tier 2.
Note that a Tier 2 estimate can be calculated using either a user-specific EF in the Default equation, or the alternative Tier 2 equation based on the mass balance approach.
Where a user-specific EF is applied, select “Default” here.

Example: selection of Calculation method

4. Column |AD|: enter total amount of oil production, in 103 m3
When Tier 2 is selected in step 3:
5. Column |GOR|: enter average gas-to-oil ratio in m3/m3, noting the value shall be referenced at 15ºC and 101.325 kPa.
6. Column |CE|: enter gas conservation efficiency factor.
7. Column |X|: enter fraction of waste gas flared.
8. Column |V|: Software calculates the amount of total gas vented, in 103 m3.

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Emission factor input
IPCC default EFs are provided in Tables 4.2.4 & 4.2.5 of the 2006 IPCC Guidelines. Where a range of factors is provided in the
Tables, the mid-point has been selected for the dropdown. Users can overwrite this value, as necessary.
Note that this category includes all venting at oil facilities, from exploration through to distribution. When using the default EFs for well drilling, well testing and well servicing, be sure
not do double count emissions between oil venting and oil flaring.

When Tier 1 Equation is applied:
The Emissions worksheet is prefilled by the Software with a number of rows corresponding to the number of combinations of
subdivision/industry segment/subcategory entered in worksheet Activity Data, for which Default method is selected. Then:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value,in Gg per 1,000 m3 of oil.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous Oxide (N2O) in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: Emissions, CO2

When Tier 2 Equation is applied:
The Emissions – Tier 2 worksheet is pre-filled by the Software with a number of rows corresponding to the number of
combinations of subdivision/industry segment/subcategory entered in worksheet Activity Data, for which Tier 2 method isselected. Then:
1. Column |M|: Software pre-fills the molecular weight of the corresponding GHG (16.043 for CH4, 44.011 for CO2 and44.013 for N2O).
2. Column |Y |: enter fraction of associated gas that is composed of the GHG of interest.
Note that the selection of GHG shall be done from the bar “Gas”.

Example: Emissions – Tier 2, CH4

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of worksheets Emissions and Emissions – Tier 2.
Then, for Tier 1 in worksheet Emissions and for Tier 2 in worksheet Emissions – Tier 2, for each GHG, emissions arecalculated by the Software in mass unit (Gg).
Thus, for each GHG, total emission is the sum of all emissions from all subdivisions reported in worksheets Emissions andEmissions – Tier 2.

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1.B.2.a.ii Oil - Flaring

IPCC Inventory Software

Emissions from flaring of natural gas and waste gas/vapour streams at oil facilities
GHGs
Flaring at oil facilities emits the following fugitive GHGs:
CO2
CH4
N2O
HFCs
PFCs
SF6
NF3
X
X
X
Note that this category includes only GHG emissions from flaring of associated gas are covered. Estimation of emissions from
intentional releases of gas are described above in Oil - Venting. Fugitive releases of CH4 and CO2 are described in the section
on Oil – Fugitives
IPCC Equations
 Tier 1: IPCC Tier 1 Equation 4.2.1
 Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs, or alternative IPCC Tier 2 Equations 4.2.4
for CH4, 4.2.5 for CO2, 4.2.8 for N2O
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheets: Activity Data: contains, for each subdivision/industry segment/subcategory, annual amount of oil production, and ifTier 2 is selected, gas-to-oil ratio, gas conservation efficiency factor, and fraction of waste gas flared.
 Emissions: contains, for each subdivision/industry segment/subcategory, EFs, and CO2 captured and calculates
associated GHG emissions.
 CH4 Emissions – Tier 2: contains, for each subdivision/industry segment/subcategory: flaring destruction efficiency,
molecular weight, CH4 fraction in flared gas, and calculates associated emissions for Tier 2.
 CO2 Emissions – Tier 2: contains, for each subdivision/industry segment/subcategory, molecular weight, fraction of
non-CO2 carbon in waste gas stream that is converted to soot, fractions of flared gas composed of CO2, CH4 and
NMVOCs, number of moles of carbon per mole of compound, CO2 captured, if any, and calculates associated CO2
emissions for Tier 2.
 N2O Emissions – Tier 2: contains, for each subdivision/industry segment/subcategory, N2O EFs and calculates
associated N2O emissions for Tier 2.
In the upper part of Emissions worksheet, users select the GHG for which to enter data.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.2, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 46 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Oil – Flaring - flowchart
by Subdivision

STEP A
Activity Data
Oil quantity/GOR*/CE*/fraction flared*
by industry segment/subcategory* Tier 2 only

IPCC Tier 1 Equation

IPCC Tier 2 Equation – CH4

IPCC Tier 2 Equation – CO2

IPCC Tier 2 Equation – N2O

STEP B.1
EmissionsEF
IPCC or user-specific

STEP B.2
CH4 Emissions – Tier 2
Molecular weight,
Destruction efficiency, CH4
fraction

STEP B.3
CO2 Emissions – Tier 2
Molecular weight, Massbalance

STEP B.4
N2O Emissions – Tier 2EFuser-specific

STEP C.1
Emissions
Emissions for each GHG

STEP C.2
CH4 Emissions – Tier 2
CH4 Emissions

STEP C.3
CO2 Emissions – Tier 2
CO2 Emissions

STEP C.4
N2O Emissions – Tier 2
N2O Emissions

Step A, worksheet Activity Data, users input the annual amount of oil production by subdivision/industry
segment/subcategory. Data can be input as a single total or stratified in subdivisions (e.g. regions/companies, etc.).
When Tier 1 Equation is applied
Step B.1, worksheet Emissions, users input in the software the EFs for all GHGs. The user shall select in the drop-down menu
at the top “Gas” bar the corresponding GHG, “Carbon dioxide (CO2)”, “Methane (CH4)” or “Nitrous Oxide (N2O)”.
Step C.1, worksheet Emissions, the software estimates GHG emissions for each subdivision/industry segment/subcategory.
When Tier 2 Equations are applied
Step B.2, worksheet CH4 Emissions – Tier 2, for each subdivision/industry segment/subcategory users input in the software
flaring destruction efficiency, molecular weight and fraction of associated gas.
Step B.3, worksheet CO2 Emissions – Tier 2, for each subdivision/industry segment/subcategory users input in the software
molecular weight, fraction of the non-CO2 carbon in the input waste gas stream that is converted to soot, fractions of associatedgas composed of CO2, CH4 and NMVOCs, and the number of moles of carbon per mole of compound.
Step B.4, worksheet N2O Emissions – Tier 2, for each subdivision/industry segment/subcategory users input in the software
EFs for N2O.
Step C., worksheets in steps B.2.-B.4, the Software calculates corresponding GHG emissions for each subdivision/industry
segment/subcategory.
Where data are available, CO2 capture can be reported in worksheets Emissions and CO2 Emissions – Tier 2. CO2 capture
is only expected to be reported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The
CO2 captured is then entered at the level at which corresponding emissions are calculated.

46 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Activity Data, row by row, as follows:
1. Column |I |: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |Calculation Method|: select the approach to prepare estimates: Default or Tier 2. Based on the selection in thiscolumn, data are transferred by the Software to the relevant worksheet Emissions or Emissions – Tier 2.
Note that a Tier 2 estimate can be calculated using either a user-specific EF in the Default equation, or the alternative Tier 2 equation based on the mass balance approach.
Where a user-specific EF is applied, select “Default” here.

Example: selection of Calculation method

4. Column |AD|: enter total amount of oil production, in 103 m3.
When Tier 2 is selected in step 3:
5. Column |GOR|: enter average gas-to-oil ratio in m3/m3, noting the value shall be referenced at 15ºC and 101.325 kPa.
6. Column |CE|: enter gas conservation efficiency factor.
7. Column |X|: enter fraction of waste gas flared.
8. Column |F|: Software calculates the amount of total gas flared, in 103 m3.

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Emission factor input
IPCC default EFs are provided in Tables 4.2.4 & 4.2.5 of the 2006 IPCC Guidelines. Where a range of factors is provided in the
Tables, the mid-point has been selected for the dropdown. Users can overwrite this value, as necessary.
Note that this category includes all flaring at oil facilities, from exploration through to distribution. When using the default EFs for well drilling, well testing and well servicing, be sure
not do double count emissions between oil venting and oil flaring.

When Tier 1 Equation is applied:
The Emissions worksheet is pre-filled by the Software with a number of rows corresponding to the number of combinations of
subdivision/industry segment/subcategory entered in worksheet Activity Data, for which Default method is selected. Then:
1. Column |EF|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specific value,in Gg per 1,000 m3 of oil.
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)” or “Nitrous Oxide (N2O) in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: Emissions, N2O

When Tier 2 Equation is applied:
The CH4 Emissions – Tier 2 worksheet is pre-filled by the Software with a number of rows corresponding to the number of
combinations of subdivision/industry segment/subcategory entered in worksheet Activity Data, for which Tier 2 method isselected. Then:
1. Column |FE|: enter flaring destruction efficiency. In the absence of user-specific information typically a value of 0.995
is assumed for flares at refineries and a value of 0.98 is assumed for those used at production and processing facilities.
2. Column |M|: enter molecular weight of the corresponding GHG (16.043 for CH4);
3. Column |Y |: enter fraction of associated gas that is composed of CH4.
Example: CH4 Emissions – Tier 2

The CO2 Emissions – Tier 2 worksheet is pre-filled by the Software with a number of rows corresponding to the number of
combinations of subdivision/industry segment/subcategory entered in worksheet Activity Data, for which the Tier 2 method
is selected. Then:
1. Column |M|: Software pre-fills the molecular weight of the corresponding GHG (44.011 for CO2).
2. Column |X|: enter fraction of the non-CO2 carbon in the input waste gas stream that is converted to soot.
3. Column |Y1|: enter fraction of associated gas that is composed of CO2.
4. Column |Y2|: enter fraction of associated gas that is composed of CH4.
5. Column |Y3|: enter fraction of associated gas that is composed of NMVOC.
6. Column |N2|: Software pre-fills the number of moles of carbon per mole of CH4.
7. Column |N3|: input the number of moles of carbon per mole of NMVOC. Default values in the 2006 IPCC Guidelines
range from 2.1 to 2.7 for the NMVOC fraction in natural gas and 4.6 for the NMVOC fraction of crude oil vapours.

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Example: CO2 Emissions – Tier 2

IPCC Inventory Software

The N2O Emissions – Tier 2 worksheet is pre-filled by the Software with a number of rows corresponding to the number of
combinations of subdivision/industry segment/subcategory entered in worksheet Activity Data, for which the Tier 2 method
is selected. The total gas flared for each combination from worksheet Activity Data also is automatically pre-filled.
Example: N2O Emissions – Tier 2

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of worksheets Emissions and CO2 Emissions – Tier 2.
Then, for Tier 1 in worksheet Emissions and for Tier 2 in worksheets CH4 Emissions – Tier 2, CO2 Emissions – Tier 2
and N2O Emissions – Tier 2, for each GHG, emissions are calculated by the Software in mass unit (Gg).
Thus, for each GHG, total emission is the sum of all emissions from all subdivisions reported in worksheets Emissions andCH4 Emissions – Tier 2, CO2 Emissions – Tier 2 and N2O Emissions – Tier 2.

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Energy Sector Users’ Guidebook
1.B.2.a Oil – Fugitives (1.B.2.a.iii.1 to 1.B.2.a.iii.6)

IPCC Inventory SoftwareThis section provides instructions to use the IPCC Sofwtare to estimate fugitive emissions (i.e. unintentional releases) from:
1.B.2.a.iii.1 Oil Exploration,
1.B.2.a.iii.2 Production and Upgrading,
1.B.2.a.iii.3 Transport,
1.B.2.a.iii.4 Refining,
1.B.2.a.iii.5 Distribution of oil products
1.B.2.a.iii.6 Other, segments of oil industry.
The guide below is provided as an example for the segment Oil Production and Upgrading, although the same calculation
worksheet, and thus instructions, apply to all other segments.
GHGs
Oil industry emits the following fugitive GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

N2O is included here for completeness and recognizing that some categories may have N2O emissions. However, there are nodefault N2O EFs provided in the 2006 IPCC Guidelines for fugitive emissions from the oil industry.
IPCC Equations
 Tier 1: IPCC Tier 1 Equations 4.2.1 and 4.2.2
 Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs.
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Oil and Natural Gas: contains, for each subdivision/industry segment/subcategory, total oil production, EFs for each
GHG, and CO2 captured, and calculates associated emissions.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.2 and Figure 4.2.3, GHG estimates are calculatedusing a single methodological tier or applying a combination of tiers according to the availability of AD and of user-specific47
and/or technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitives - Oil industry - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP AOil and Natural Gas
Oil quantity
by industry segment/subcategory/actiivity
STEP BOil and Natural Gas
EF
IPCC or user-specific
STEP C
Oil and Natural Gas
Emissions for each GHG
Step A, in the Oil and Natural Gas worksheet, users input the total activity (e.g. annual amount of oil production) bysubdivision/industry segment/subcategory. Data can be input as a single total or stratified in subdivisions (e.g.
regions/companies, etc.).
Step B, in the Oil and Natural Gas worksheet, users input in the software the EFs for all GHGs, either IPCC defaults or userspecific values.
Step C, in the same Oil and Natural Gas worksheet, software estimates GHG emissions for each subdivision/industry
segment/subcategory.
Where data are available, CO2 capture can be reported in worksheet Oil and Natural Gas. CO2 capture is only expected to bereported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2 captured is thenentered at the level at which corresponding emissions are calculated.

47 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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IPCC Inventory Software
Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data. It is important to remember that this category includes
only fugitive emissions. GHG emissions from oil venting are covered in Oil - Venting and GHG emissions from flaring arecovered in Oil - Flaring.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Oil and Natural Gas, row by row, as follows:
1. Column |I |: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |AT|: select from the drop-down menu or enter the activity type.
4. Column |AD|: enter AD, corresponding to the activity type selected in Column |AT|, e.g. total amount of annual oil
production.
5. Column |U|: enter AD unit. The AD unit for which the IPCC default EFs were developed are contained in Tables 4.2.4& 4.2.5.
Emission factor input
IPCC default EFs are provided in Tables 4.2.4 & 4.2.5 of the 2006 IPCC Guidelines. Where a range of factors is provided in the
Tables, the mid-point has been selected for the dropdown. Users can overwrite this value, as necessary.
For each row of data entered in worksheet Oil and Natural Gas, data are entered as follows:
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default CO2 EF or enter a user-specific value; in Gg
CO2/U.
Note that U is the unit of the corresponding AD entered in Column |U|.

2. Column |EF(CH4)|: select from the drop-down menu the IPCC default CH4 EF or enter a user-specific value; in Gg
CH4/U.
Note that U is the unit of the corresponding AD entered in Column |U|.
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default N2O EF or enter a user-specific value; in Gg
N2O/U.
Note that U is the unit of the corresponding AD entered in Column |U|.
Example: oil production and upgrading

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of Oil and Natural Gas worksheet.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions are reported in worksheet Oil and Natural Gas.

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1.B.2.b Natural Gas

IPCC Inventory Software

Hereafter, the use of the Software to estimate fugitive emissions associated with all infrastructure required to produce, collect,process, or refine and deliver natural gas to market is illustrated. The following sections are separated, as emissions from various
activities/categories are estimated via different approaches and correspondingly using different worksheets of the Software: 21.B.2.b.i Natural Gas – Venting- Emissions from venting of natural gas and waste gas/vapour streams at gas facilities
 1.B.2.b.ii Natural Gas – Flaring - Emissions from flaring of natural gas and waste gas/vapour streams at gas facilities
 1.B.2.b Natural Gas – Fugitives – this section provides an example of calculation for all activities at gas facilities thatare not related to venting and flaring, as it follows
 Exploration - fugitive emissions from gas well drilling, drill stem testing and well completions
 Production - fugitive emissions related to well servicing, gas gathering, processing and associated waste water andacid gas disposal activities
 Processing - fugitive emissions from gas processing facilities
 Transmission and Storage - fugitive emissions systems used to transport processed natural gas to market and fromstorage systems
 Distribution - fugitive emissions from the distribution of natural gas to end users Other - fugitive emissions from natural gas systems not otherwise accounted for in the above categories
This category excludes the following activities, which are covered in other parts of this Guidebook or in other sectors of the
Software: Combustion-related activities at natural gas facilities are covered under Stationary Combustion Source Categories ofthis Guidebook.
 Fugitive CO2 emissions from carbon capture and storage activities are explained under 1.C - Carbon Dioxide Transportand Storage.

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1.B.2.b.i Natural Gas – Venting

IPCC Inventory Software

GHG emissions from venting of natural gas and waste gas/vapour streams at gas facilities.
Venting at natural gas facilities emit the following GHGs:
CO2
CH4
N2O
HFCs
PFCs
SF6
NF3
X
X
X
N2O is included here for completeness and recognizing that some categories may have N2O emissions. However, there are nodefault N2O EFs provided in the 2006 IPCC Guidelines for venting from natural gas facilities.
Note that this category includes only venting activities (i.e. intentional releases of gas). GHG emissions from flaring of associatedgas are covered in Natural Gas – Flaring. Fugitive releases of CH4 and CO2 are calculated in section on Natural Gas –Fugitives.
IPCC Equations
 Tier 1: IPCC Tier 1 Equation 4.2.1
 Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs.
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Oil and Natural Gas: contains, for each subdivision/industry segment/subcategory, volume of activity, EF for each
GHG, CO2 captured, if any, and calculates associated GHG emissions.

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IPCC Inventory Software
User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 48 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Natural gas - Venting - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP AOil and Natural Gas
Natural Gas quantity
by industry segment/subcategory/activity
STEP BOil and Natural Gas
EF
IPCC or user-specific
STEP C
Oil and Natural Gas
Emissions for each GHG
Step A, in the Oil and Natural Gas worksheet, users input the annual amount of natural gas activity (e.g. marketable gas
production) by subdivision/industry segment/subcategory/activity type. Data can be input as a single total or stratified in
subdivisions (e.g. regions/companies, etc.).
Step B, in the Oil and Natural Gas worksheet, users input in the software the EFs for all GHGs, either IPCC defaults, userspecific or facility/equipment-specific values.
Step C, in the same worksheet, the Software estimates GHG emissions for each subdivision/industry
segment/subcategory/activity type.
Where data are available, CO2 capture can be reported in Oil and Natural Gas worksheet. CO2 capture is only expected to bereported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2 captured is thenentered at the level at which corresponding emissions are calculated.

48 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Oil and Natural Gas, row by row, as follows:
1. Column |I|: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |AT|: select from the drop-down menu or enter the activity type corresponding to the industry segment
subcategory selected.
4. Column |AD|: enter AD, corresponding to the type selected in Column |AT|, e.g. total marketable gas production or
raw gas feed;
5. Column |U|: enter Unit of AD entered in Column |AD|. The AD units for which the IPCC default EFs were developed
are contained in Tables 4.2.4 & 4.2.5..
Emission factor input
IPCC default EFs are provided in Tables 4.2.4 & 4.2.5 of the 2006 IPCC Guidelines. Where a range of factors is provided in the
Tables, the mid-point has been selected for the dropdown. Users can overwrite this value, as necessary.
Note that this category includes all venting at gas facilities, from exploration through to distribution. When using the default EFs for well drilling, well testing and well servicing, besure not do double count emissions between oil venting and oil flaring.

1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specificvalue, in Gg CO2/U (IPCC defaults are available for some AT).
2. Column |EF(CH4)|: enter a user-specific CH4 EF, in Gg CH4/U (IPCC defaults are available for some AT).
3. Column |EF(N2O)|: input the N2O EF in Gg N2O/U.
Example: all tiers

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of worksheet Oil and Natural Gas.
Then, GHG emissions are calculated in units of mass (Gg) in Oil and Natural Gas worksheet.

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1.B.2.b.ii Natural Gas – Flaring

IPCC Inventory Software

GHG emissions from flaring of natural gas and waste gas/vapour streams at gas facilities.
GHGs
Flaring at natural gas facilities emit the following GHGs:
CO2
CH4
N2O
HFCs
PFCs
SF6
NF3
X
X
X
Note that this category includes only flaring activities. GHG emissions from venting of natural gas are covered in 1.B.2.b.iNatural Gas – Venting. Fugitive releases of CH4 and CO2 are calculated in section on 1.B.2.b Natural Gas – Fugitives
IPCC Equations
 Tier 1: IPCC Tier 1 Equation 4.2.1
 Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs.
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Oil and Natural Gas: contains for each subdivision/industry segment/subcategory, volume of activity, EF for each
GHG, CO2 captured, if any, and calculates associated GHG emissions.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 49 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Natural gas - Flaring - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP AOil and Natural Gas
Natural Gas quantity
by industry segment/subcategory/activity
STEP BOil and Natural Gas
EF
IPCC or user-specific
STEP C
Oil and Natural Gas
Emissions for each GHG
Step A, in the Oil and Natural Gas worksheet, users input the annual amount of natural gas activity (e.g. gas production) bysubdivision/industry segment/subcategory/activity type. Data can be input as a single total or stratified in subdivisions (e.g.
regions/companies, etc.).
Step B, in the Oil and Natural Gas worksheet, users input in the software the EFs for all GHGs, either IPCC defaults, userspecific or facility/equipment-specific values.
Step C, in the same worksheet, software estimates GHG emissions for each subdivision/industry segment/subcategory/activity
type.
Where data are available, CO2 capture can be reported in Oil and Natural Gas worksheet. CO2 capture is only expected to bereported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2 captured is thenentered at the level at which corresponding emissions are calculated.

49 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Oil and Natural Gas, row by row, as follows:
1. Column |I|: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |AT|: select from the drop-down menu or enter the activity type corresponding to the industry segment
subcategory selected.
4. Column |AD|: enter total AD, corresponding to the activity type selected in Column |AT|, e.g. raw gas feed.
5. Column |U|: enter Unit of AD entered in Column |AD|, IPCC defaults are available that correspond with the default
AT.
Emission factor input
IPCC default EFs are provided in Tables 4.2.4 & 4.2.5 of the 2006 IPCC Guidelines. Where a range of factors is provided in the
Tables, the mid-point has been selected for the dropdown. Users can overwrite this value, as necessary.
Note that this category includes all flaring at gas facilities, from exploration through to distribution. When using the default EFs for well drilling, well testing and well servicing, be sure
not do double count emissions between oil venting and oil flaring.

1. Column |EF(CO2)|: select from the drop-down menu the IPCC default value for the given GHG or enter a user-specificvalue, in Gg CO2/U (IPCC defaults are available for some AT).
Note that U is the unit of the corresponding AD entered in Column |U|;
2. Column |EF(CH4)|: enter a user-specific CH4 EF, in Gg CH4/U (IPCC defaults are available for some AT).
Note that U is the unit of the corresponding AD entered in Column |U|;
3. Column |EF(N2O)|: input the N2O EF in Gg N2O/U (IPCC defaults are available for some AT)
Note that U is the unit of the corresponding AD entered in Column |U|;
Example: Flaring

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of worksheet Oil and Natural Gas.
Then, GHG emissions are calculated in units of mass (Gg) in Oil and Natural Gas worksheet.

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1.B.2.b Natural Gas – Fugitives

IPCC Inventory SoftwareThis section provides instructions to calculate fugitive GHG emissions (i.e. unintentional released) from:
1.B.2.b.iii.1 Natural Gas Exploration,
1.B.2.b.iii.2 Production,
1.B.2.b.iii.3 Processing,
1.B.2.b.iii.4 Transmission and Storage,
1.B.2.b.iii.5 Distribution,
1.B.2.b.iii.6 Other, segments of natural gas industry.
The guide below is provided as an example for the segment Transmission and Storage, although same calculation worksheet,and thus instructions, apply to all other segments.
GHGs
Natural gas industry emits the following fugitive GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

N2O is included here for completeness and recognizing that some categories may have N2O emissions. However, there are nodefault N2O EFs provided in the 2006 IPCC Guidelines for fugitive emissions from natural gas facilities.
IPCC Equations
 Tier 1: IPCC Tier 1 Equations 4.2.1 and 4.2.2
 Tier 2: Tier 1 equation, although with user-specific (e.g. basin-specific) EFs.
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Oil and Natural Gas: contains, for each subdivision/industry segment/subcategory, AD, e.g. marketable CH4, EF foreach GHG, and CO2 captured, if any, and calculates associated emissions.

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User’s work Flowchart
Consistent with the key category analysis and the decision tree in Figure 4.2.1, GHG estimates are calculated using a single
methodological tier or applying a combination of tiers according to the availability of AD and of user-specific 50 and/or
technology-specific EFs
To ease the use of the Software as well as to avoid its misuse, the users apply steps described in the following flowchart:
Fugitives – Natural gas industry - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP AOil and Natural Gas
Natural Gas quantity
by industry segment/subcategory/activity
STEP BOil and Natural Gas
EF
IPCC or user-specific
STEP C
Oil and Natural Gas
Emissions for each GHG
Step A, in Oil and Natural Gas worksheet, users input the annual amount of natural gas activity (transmission or storage) bysubdivision/industry segment/subcategory/activity type. Data can be input as a single total or stratified in subdivisions (e.g.
regions/companies, etc.).
Step B, in Oil and Natural Gas worksheet, users input in the software the EFs for all GHGs, either IPCC defaults or userspecific values.
Step C, in Oil and Natural Gas worksheet, software estimates GHG emissions for each subdivision/industry
segment/subcategory/activity type.
Where data are available, CO2 capture can be reported in Oil and Natural Gas worksheet. CO2 capture is only expected to bereported when applying a Tier 3 method, and information on the amount of CO2 captured is known. The CO2 captured is thenentered at the level at which corresponding emissions are calculated.

50 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Activity data input
The 2006 IPCC Guidelines, Section 4.2.2.4, including Tables 4.2.6 & 4.2.7 for the Tier 1 method, provide information on theminimum data needs and where to find and how to apply statistics data. It is important to remember that this category includes
only fugitive emissions. GHG emissions from natural gas venting are covered in Natural Gas – Venting and GHG emissions
from flaring are covered in Natural Gas – Flaring.
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then, for each subdivision in Column |S|, data areentered in worksheet Oil and Natural Gas, row by row, as follows:
1. Column |I |: select from the drop-down menu or enter the corresponding industry segment. Default industry segments
are listed in Table 4.2.2 of the 2006 IPCC Guidelines;
2. Column |SC|: select from the drop-down menu or enter the subcategory corresponding to the industry segment selected.
Default subcategories are listed in Table 4.2.2 of the 2006 IPCC Guidelines.
3. Column |AT|: select from the drop-down menu or enter the activity type;
4. Column |AD|: enter AD, corresponding to the type selected in Column |AT|, e.g. total amount of annual gas
production.
5. Column |U|: enter Unit of AD entered in Column |AD|. The AD units for which the IPCC default EFs were developed
are contained in Tables 4.2.4 & 4.2.5.
Emission factor input
Input of EFs for natural gas transmission and storage is to be performed in the same worksheet Oil and Natural Gas.
Information on selection of EFs for fugitive emissions from gas systems may be found in Section 4.2.2.3 of the 2006 IPCC
Guidelines. The IPCC defaults available in the dropdown menu are from Tables 4.2.4 and 4.2.5 of this section and were developed
separately for developed countries (Table 4.2.4) and developing countries and economies in transition (Table 4.2.5). Be sure toselect the appropriate value for the country circumstances. Where a range of factors is provided in the Tables, the mid-point
has been selected for the dropdown. The user may overwrite this value, as necessary.
1. Column |EF(CO2)|: select from the drop-down menu the IPCC default CO2 EF or enter a user-specific value; in Gg
CO2/U (IPCC defaults are available for some AT).
Note that U is the unit of the corresponding AD entered in Column |U|

2. Column |EF(CH4)|: select from the drop-down menu the IPCC default CH4 EF or enter a user-specific value; in Gg
CH4/U (IPCC defaults are available for some AT).
Note that U is the unit of the corresponding AD entered in Column |U|;
3. Column |EF(N2O)|: select from the drop-down menu the IPCC default N2O EF or enter a user-specific value; in Gg
N2O/U (IPCC defaults are available for some AT).
Note that U is the unit of the corresponding AD entered in Column |U|;
Example: natural gas transmission and storage

Results
To estimate the total CO2 emitted into the atmosphere, the amount of CO2 released from that subdivision that has been
instead captured is to be entered in Gg CO2 in Column |Z| of Oil and Natural Gas worksheet.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions are reported in worksheet Oil and Natural Gas.

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IPCC Inventory Software

1.B.3 Other Emissions from Energy Production

This section describes calculation of emissions from geothermal energy production and other energy production that is notincluded in categories 1.B.1 or 1.B.2.
GHGs
Other emissions from energy production include the following fugitive GHGs:
CO2
X

CH4
X

N2O
X

HFCs

PFCs

SF6

NF3

IPCC Equations
Given that there are no specific equations in the 2006 IPCC Guidelines for this category, a generic worksheet is thus provided toenable calculation of other fugitive GHG emissions from Energy production.
1. Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines.
2. Tier 2: IPCC basic equation with user-specific EF
3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines.
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates emissions of the three GHGs using worksheet: Other emissions from Energy Production: contains AD, EF for each GHG, CO2 captured and/or CH4 recovered,and calculates associated emissions.
In the upper part of Other emissions from Energy Production worksheet, users select the GHG for which to enter data.

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User’s work Flowchart
Fugitive – Other emissions from energy production - flowchart
by Subdivision
IPCC Basic Equation (Tier 2)

STEP A
Other emissions from Energy Production
AD

STEP B
Other emissions from Energy Production
EF

STEP C
Other emissions from Energy Production
CO2 Emissions
Step A, in Other emissions from Energy Production worksheet, users collect and enter data on the source and activity data.
Step B, in Other emissions from Energy Production worksheet, users collect and enter in each row the associated EF.
Step C, in Other emissions from Energy Production worksheet, for each row of data, the Software calculates the emissions
in mass units (Gg). In addition, total emissions are calculated.
Where data are available, CO2 capture and/or CH4 recovery can be reported in Other emissions from Energy Production
worksheet. CO2 capture and/or CH4 recovery are only expected to be reported when applying a Tier 3 method, and informationon the amount of CO2 captured and/or CH4 recovered is known. The CO2 captured and/or CH4 recovered is then entered at
the level at which corresponding emissions are calculated.
Activity data input
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|.
For each subdivision in Column |S|, data are entered in worksheet Other emissions from Energy Production, row by row,
as follows:
1. Column |SRC|: describe the type of activity emitting GHG emissions from this category (e.g. geothermal energy
production).
2. Column |AT|: enter the activity type corresponding to the source selected.
3. Column |AD|: enter AD (quantity).
4. Column |U|: enter Unit of the AD.

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Emission factor input
For each row of data entered in worksheet Other emissions from Energy Production, data are entered as follows:
1. Column |EF|: enter CH4 or CO2 or N2O EF;
Note that user shall select “Carbon dioxide (CO2)” or “Methane (CH4)”or “Nitrous Oxide (N2O)” in the “Gas” bar at the top, to enter data for each GHG one by one.

Example: single subdivision

Results
To estimate the total CO2 and total CH4 emitted into the atmosphere, the amount of CO2 and of CH4 released from that
subdivision that has been instead captured or recovered, respectively, are to be entered in Gg CO2 in Column |Z| and/or Gg
CH4 in Column |R| of worksheet Other emissions from Energy Production.
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total emission fromall subdivisions are reported in worksheet Other emissions from Energy Production.

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1.C - Carbon Dioxide Transport and Storage

IPCC Inventory SoftwareThis section provides instructions to calculate CO2 emissions from: 1.C.1. - Transport of CO2:
 1.C.1.a - Pipeline
 1.C.1.b - Ships
 1.C.1.c - Other
 1.C.2. - Injection & Storage:
 1.C.2.a - Injection
 1.C.2.b - Storage
Emissions estimation methods are not provided for any other type of storage option such as ocean storage or conversion of
CO2 into inert inorganic carbonates.
Emissions resulting from fossil fuels used for capture, compression, transport, and injection of CO2 are not addressed here.
Those emissions are covered by the appropriate stationary or mobile energy use categories described in this Guidebook.
Carbon dioxide transported, injected, and stored can have been originated from combustion/oxidation of fossil fuels as well asof organic matter.

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1.C.1. - Transport of CO2

IPCC Inventory Software

Pipelines and ships are considered the most likely means of large-scale CO2 transport. The upstream systems boundary is theoutlet of the compression/conditioning plant in the capture and compression system. The downstream systems boundary is thedownstream end of a transport pipeline, or a ship offloading facility. Fugitive emissions from compressor stations located along
the pipeline system are part of this category.
GHGs
Carbon dioxide transport emits the following GHGs:
CO2
X

CH4

N2O

HFCs

PFCs

SF6

NF3

IPCC Equations
Given that there are no specific equations in the 2006 IPCC Guidelines for this category, a generic worksheet is thus provided toenable calculation of fugitive CO2 emissions from CO2 transport. However, in Box 5.1 the 2006 IPCC Guidelines provide an
outline of the derivation of a default fugitive CO2 EF for pipeline CO2 transport. Thus, for CO2 transport in pipelines: Tier 1: IPCC Tier 1 Equation 4.2.1 is provided in the Software, and the default CO2 EF from Box 5.1
 Tier 2: Same equation as Tier 1, although with user-specific values
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
Note that when intermediate storage sites are needed along the transport route, emissions are estimated like CO2 transport (when the storage is a tank) or geologic
storage (when a natural formation).



CO2 transport by ship: Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines
 Tier 2: IPCC Tier 1 Equation 4.2.1 although with user-specific values
 Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines

As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheet
CO2 emissions from transport of CO2 are estimated using three worksheets, one for each subcategory -1.C.1.a, 1.C.1.b, 1.C.1.c-,that are similar in structure but differ for the means of transport: pipelines, ships, or others.
Data compilation of each of those subcategories is operated independently, following for each subcategory the entire set of
instructions below.

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User’s work Flowchart
GHG estimates are calculated using a single methodological tier or applying a combination of tiers according to the availabilityof AD and of user-specific51 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
by Subdivision

STEP A
Emissions from CO2 Transport
Select approach for each subdivision
STEP B
Emissions from CO2 Transport
Amount of CO2 transported or alternative AD
IPCC Tier 1 Equation

Tier 3

STEP C
Emissions from CO2 Transport
IPCC default or subdivision/specific EF
STEP D1
Emissions from CO2 Transport
CO2 Emissions
STEP D2
Emissions from CO2 Transport
CO2 Emissions
For each subcategory, and for each subdivision in the subcategory, if any:
Step A, worksheet Emissions from CO2 Transport, users select whether to calculate the annual CO2 emissions (this is thecase for Tier 1 and Tier 2 estimates), and in such case the next step is B, or enter the value of annual fugitive CO2 emissions asestimated through a user-specific model, and in such case next step is D.2.

51 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Step B, worksheet Emissions from CO2 Transport, users collect and enter the annual mass of CO2 transported and an activity
type (e.g. pipeline length).
Step C, worksheet Emissions from CO2 Transport, users collect and enter in each row the associated CO2 EF.
Step D1, worksheet Emissions from CO2 Transport, for each row of data, the Software calculates fugitive CO2 emissions inmass units (Gg). In addition, total emissions are calculated.
Step D2, worksheet Emissions from CO2 Transport, users collect and enter annual mass of fugitive CO2 emissions.
Activity data input
Sections 5.4.1 and 5.4.2 of the 2006 IPCC Guidelines provide information on the collection of AD for transport of CO2 in unitsof mass (Gg).
Users compile the calculation worksheets either with a single row of data for the entire category, with its univocal name/code
entered in Column |S| [e.g. “country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations,and for each of those the univocal name/code entered in Column |S|. Then:First, users select the approach to apply to report annual CO2 emissions i.e. either Calculated or Specified, where Specified meansthat the amount of annual fugitive CO2 emissions is entered (see Results).
Second, for each subdivision in Column |S|, data are entered in worksheet Emissions from CO2 Transport, as follows:
1. Column |AM|: enter annual mass of transported CO2, in Gg.
Note that this information is not used by the Software to calculate the annual CO2 emissions from CO2 transport in pipelines or in ships; however, given that this informationis needed for interoperability with UNFCCC CRTs it shall always be input by users wishing to use the UNFCCC electronic reporting tool.

Where the approach Specified is selected, AD are not needed; otherwise where the approach Calculated is selected:
2. Column |AT|: select 52 from the dropdown menu Pipeline length activity type, or enter a user-specific Activity Type. 53
3. Column |AD|: enter AD.
4. Column |U|: select from dropdown menu km, or enter unit of AD.
Emission factor input
Where the approach Calculated is selected, for each row:
 Column |EF|: select the IPCC default EF from the drop-down menu or enter a user specific EF, in Gg/U.
Otherwise no EF is entered, and users enter annual amount of fugitive CO2 emissions from CO2 transport in Column |E|.
Results
Fugitive CO2 emissions are either calculated by the Software, or specified, in mass unit (Gg), for each row of data, and total
fugitive emissions from transport of CO2 are the sum of all emissions listed in all subdivisions reported in worksheet Emissions
from CO2 Transport.

52 Note that this applies to subcategory 1.C.1.a – Pipeline only.
53 The user-specific AD can be the annual mass of transported CO2. In such a case this information is to be entered in this column and the value of annual
mass of transported CO2 is to be entered in Column |AD|.

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1.C.2. Injection & Storage

IPCC Inventory Software

The injection system comprises surface facilities at the injection site, e.g. storage facilities, any distribution manifold at the endof the transport pipeline, distribution pipelines to wells, additional compression facilities, measurement and control systems,
wellhead(s) and the injection wells.
Geological storage of carbon dioxide may take place onshore or offshore, in: deep saline formations; depleted or partiallydepleted oil fields; depleted or partially depleted natural gas fields; and coal seams.
For both injection and storage, the only emissions pathways that need to be considered in category 1.C.2 are CO2 leakage.
GHGs
Carbon dioxide injection and storage emits the following GHGs:
CO2
CH4
N2O
HFCs
PFCs
X
The Software calculates fugitive CO2 emissions in a single worksheet for Tier 2

SF6

NF3

IPCC Equations
Given that there are no specific equations in the 2006 IPCC Guidelines for this category, fugitive CO2 emissions from CO2
injection and storage are calculated in the Software with the IPCC basic equation for fugitive emissions:
1. Tier 1: no IPCC Tier 1 Equation provided in the 2006 IPCC Guidelines
2. Tier 2: IPCC Tier 1 Equation 4.2.1 (taken from fugitive emissions from oil and gas systems) although with user-specificvalues3. Tier 3: no IPCC Tier 3 Equation provided in the 2006 IPCC Guidelines
As explained in section I.2. Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods canbe reported in the Software worksheets that implement IPCC Tier 1 equations.
Software Worksheet
CO2 emissions from CO2 injection and storage are estimated using two worksheets, one for each subcategory 1.C.2.a and 1.C.2.b,that are similar in structure but differ for the activity: injection vs storage.
Data compilation of each of those subcategories is operated independently, following for each subcategory the entire set of
instructions below.

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User’s work Flowchart
GHG estimates are calculated using a single methodological tier or applying a combination of tiers according to the availabilityof AD and of user-specific54 and/or technology-specific EFs.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
by Subdivision

STEP A
Emissions from CO2 Injection/Storage
Select approach for each subdivision
STEP B
Emissions from CO2 Injection/Storage
Amount of CO2 injected or stored or alternative AD
IPCC Tier 1 Equation

Tier 3

STEP C
Emissions from CO2 Injection/Storage
subdivision/specific EF
STEP D1
Emissions from CO2 Injection/Storage
CO2 Emissions
STEP D2
Emissions from CO2 Injection/Storage
CO2 Emissions
For each subcategory, and for each subdivision in the subcategory, if any:
Step A, worksheet Emissions from CO2 Injection/Storage, users select whether to calculate the annual CO2 emissions -thisis the case for Tier 2 estimates-, and in such case next step is B, or enter the value of annual fugitive CO2 emissions as estimatedthrough a user-specific model, and in such case next step is D.2.

Step B, worksheet Emissions from CO2 Injection/Storage, users collect and enter the annual mass of CO2 injected/stored
and an activity type.
Step C, worksheet Emissions from CO2 Injection/Storage, users collect and enter in each row the associated CO2 EF.

54 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can be applied to prepare

estimates at Tier 2. For instance, Region A and Region B are two subdivisions of country’s X estimates, a Tier 2 methodological approach can be implemented
either by applying different region-specific EFs or by applying to both regions the user-specific EF, as the weighted average EF across the two regions.

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Step D1, worksheet Emissions from CO2 Injection/Storage, for each row of data, the Software calculates the emissions inmass units (Gg). In addition, total emissions are calculated.
Step D2, worksheet Emissions from CO2 Injection/Storage, users collect and enter the annual mass of fugitive CO2
emissions.
Activity data input
Section 5.7.2 provide information on the collection of AD for CO2 injection/storage.
First, users select the approach to apply to report annual CO2 emissions i.e. either Calculated or Specified, where Specified meansthat the amount of annual fugitive CO2 emissions is entered (see Results).
Second, for each subdivision in Column |S|, data are entered in worksheet Emissions from CO2 Injection/Storage, as
follows:
1. Column |AM|: enter annual mass of CO2 injected/stored, in Gg.
Note that this information is not used by the Software to calculate the annual CO2 emissions from CO2 injected/stored; however, given that this information is needed forinteroperability with UNFCCC CRTs it shall always be input by users wishing to use the UNFCCC electronic reporting tool for CRT.

Where the approach Specified is selected, AD are not needed; otherwise where the approach Calculated is selected:
2. Column |AT|: enter a user-specific Activity Type. 55
3. Column |AD|: enter AD.
4. Column |U|: enter unit of AD.
Emission factor input
Where the approach Calculated is selected, enter user-specific CO2 EF in Column |EF|, in Gg/U. Otherwise no EF is entered,and users enter annual amount of fugitive CO2 emissions from CO2 injection/storage in Column |E|.
Results
Fugitive CO2 emissions are either calculated by the Software, or specified, in mass unit (Gg), for each row of data, and total
fugitive emissions from CO2 injection/storage are the sum of all emissions listed in all subdivisions reported in worksheet
Emissions from CO2 Injection/Storage.

55 The user-specific AD can be the annual mass of transported CO2. In such a case this information is to be entered in this column and the value of annual
mass of transported CO2 is to be entered in Column |AD|.

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Reference Approach

The Reference Approach is designed to calculate the emissions of CO2 from fuel combustion, starting from high level energy
supply data. This approach does not distinguish between different source categories within the energy sector and only estimates
total emissions from source category 1.A Fuel Combustion.
GHGs
The Reference Approach estimates the following GHGs:
CO2
X

CH4

N2O

HFCs

PFCs

SF6

NF3

The Software prepares Reference Approach estimates of CO2 within two worksheets -i.e. Reference Approach Data andEstimating Excluded Carbon- and provides in addition:
 one worksheet for comparison of the results of the Reference and Sectoral Approaches, one worksheet to report the quantity of CO2 emissions from NEU reported elsewhere in the NGHGI and where in theinventory those emissions are reported.
The Reference Approach worksheets may be found under “Tools” on the main ribbon.

IPCC Equations
1. IPCC Equation 6.1 calculates the CO2 emissions
2. IPCC equations 6.2 and 6.3 estimate the apparent consumption of primary fuel and secondary fuel, respectively
3. Equation 6.4 estimates the amount of excluded carbon
Software Worksheets
The Software calculates CO2 emissions from Stationary combustion source categories for the top-down reference approach using
worksheets: Fuel Manager: contains information on the carbon content and the calorific value of each fuel type applied to the NGHGI.
 Reference Approach Data: contains for each fuel type the amount produced, imported, exported, and used forinternational bunkers, as well as stock changes for that fuel. This worksheet also contains for each fuel the calorific value
and carbon content (filled in automatically from the Fuel Manager), the excluded carbon, and the fraction oxidized. From
this information the worksheet calculates actual CO2 emissions.
 Estimating Excluded Carbon: contains for specific fuels the amount of the total estimated quantity of carbon which
does not lead to fuel combustion emissions and, using calorific value and carbon content data, calculates the amount of carbon
that shall be excluded from the emissions.
Two additional worksheets complete the reference Approach Tool: Comparison: provides summary information on total estimated AD and CO2 emissions from the Reference and Sectoral
approaches, and performs a comparison between the two methods results.
Allocation of CO2 from NEU summarizes the total CO2 excluded from the reference approach, by fuel. The CO2
excluded is either emitted from another sector (e.g. IPPU) or stored for long periods of time in a product manufactured
from the fuel (e.g. bitumen/asphalt used for road paving). This worksheet includes the CO2 emissions from NEU thatare reported elsewhere in the NGHGI, and in which category they are reported.

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User’s work Flowchart
To estimate emissions under the Reference approach, the user utilizes the five worksheets of the Software referred above.
To ease the use of the Software as well as to avoid its misuse, for each source category, the users apply steps described in thefollowing flowchart:
Reference approach - flowchart
STEP A
Fuel Manager
User’s Fuel list, and associated NCV/GCV and CC
by Fuel

STEP B
Reference Approach Data

CO2 emissions as mass balance of fuel quantities(produced/exported/imported)

STEP D
Reference Approach Data

CO2 emissions as C mass balance

STEP C

Estimating Excluded Carbon
C in fuel to non-energy use

STEP E
Comparison

Reference Approach vs Sectoral Approach

STEP F
Allocation of CO2 from NEU

Reference Approach vs Sectoral Approach

Step A, in the Fuel Manager, users collect and input in the Software information on each fuel type used in the relevant source
category: the calorific value and the carbon content.
Step B, in worksheet Reference Approach Data, users input the supply of each fuel (production, import, export, international
bunker, stock change), calorific value and carbon content (being filled automatically from the Fuel Manager) and fraction of carbon
oxidized. The Software then estimates CO2 emissions for each fuel.
Step C, in worksheet Estimating Excluded Carbon, users input estimated quantities for specific fuels that do not lead to fuelcombustion emissions, calorific value and carbon content (being filled automatically from the Fuel Manager). The Software estimates
the amount of carbon that shall be excluded from the calculations. This amount goes automatically to the worksheet Reference
Approach Data into the Column |K|.
Step D, in worksheet Reference Approach Data, the Software estimates CO2 emissions for each fuel based on the informationfrom Step B and C.
Step E, in worksheet Comparison, the Software provides results of CO2 estimations under the Reference and Sectoral
approaches and performs a comparison between the two approaches by each fuel, fuel type and total for the NGHGI.
Step F, in worksheet Allocation of CO2 from NEU, the Software allows inclusion of information on the quantity of any CO2
excluded that is ultimately released in another category of the NGHGI, and where those emissions are reported. This
information is not included in the IPCC inventory tables, but it is used for mapping to the UNFCCC ETF Reporting Tool.

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Activity data input
The 2006 IPCC Guidelines, Sections 1.4.1.2 and 1.4.1.3, contain information on how to collect and apply energy statistics data.
Further information on collecting information on apparent consumption of primary fuel and secondary fuels is provided in
Section 6.4.
Fuel consumption data in mass or volume units shall first be converted into the energy content of these fuels in Terajoule units(TJ). The GCV/NCV are used to convert Gg of fuels into TJ (IPCC default values for NCV are in Table 1.2) Other units may
be entered (e.g. British Thermal Units (BTUs)). However, when alternative units are used, the Column |Conversion Factor|
becomes blank and the user shall enter user-defined conversion factor (TJ/unit).
Input of AD for the Reference Approach requires the following steps:
i. Fuel Manager: input all fuel types used and the associated calorific value and carbon content. All fuels entered in the FuelManager are considered in the Reference Approach.
ii. Reference Approach Data worksheet:
For each fuel, enter the following information:
1. Column |Unit|: select or enter manually the measurement unit used (e.g. Gg, TJ, m3).
Note that worksheet rows for each fuel type are closed by default, “+” sign at the left side of the row shall be clicked to expand to the full fuel list.

2. Column |A|: input the amount of production of the certain fuel.
Note that production amount is to be entered only for primary fuels, not secondary. Fuels are designated as primary or second in the Fuel Manager.

3. Column |B|: input the amount of imported fuel.
4. Column |C|: input the amount of exported fuel.
5. Column |D|: input the amount of fuel used for international bunkers.
6. Column |E|: input the amount of stock change.
Note that an increase in stocks is a positive stock change which withdraws supply from consumption. A stock reduction is a negative stock change which, whensubtracted in the equation, causes an increase in apparent consumption

7. Column |F|: the Software estimates the amount of apparent consumption of the fuel.
8. Column |G|: conversion factor in (TJ/Unit) is filled automatically from the Fuel Manager.
Note that where Gg of fuel are converted to TJ, the NCV/GCV is sourced from the Fuel Manager and compiled by the Software as a conversion factor; while if
the consumption unit is TJ, the Software compiles the conversion factor cell with the value 1. Where other units are applied (e.g. m3) the user shall enter relevant
conversion unit here

9. Column |K|: this column will be automatically filled by information entered in the next worksheet (Estimating
Excluded Carbon).
Example: reference approach dataiii.

Estimating Excluded Carbon worksheet:
For each fuel in the Column |Fuel Types|, enter the following information:
1. Column |A|: enter the estimated quantity of the fuel not used for combustion purposes (e.g. natural gas used asa feedstock for ammonia production, or coking coal used in the iron and steel industry).
2. Column |Unit|: select or enter manually the measurement unit used (e.g. Gg, TJ, m3).
3. Column |B|: conversion factor in TJ/Unit is filled automatically from the Fuel Manager.
Example: estimating excluded carbon
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iv.

IPCC Inventory Software

Allocation of CO2 from NEU worksheet:
For each relevant fuel in Column |Fuel Types| that is used for NEU and for which CO2 emissions from the use of that
fuel are reported elsewhere, enter the following information:
1. Column |CO2neu|: enter the quantity of CO2 emissions from NEU that is reported elsewhere in the NGHGI, in
GgCO2 (e.g. CO2 emissions from the liquified petroleum gases used in petrochemical production).
2. Column |CAT|: for each relevant fuel, click on the editing box in the left-hand side of the column and select one
or more categories of the inventory where these CO2 emissions are reported.
Example: CO2 emissions from NEU reported elsewhere

Emission factor input
Input of EFs for the Reference Approach requires the following steps:
i. Reference Approach Data worksheet:
For each fuel, enter following information:
1. Column |I|: carbon content is filled automatically from the Fuel Manager in t C/TJ.
2. Column |M|: enter fraction of oxidized carbon.
Note if no information on this factor is available, the value “1” shall be entered to proceed with calculationsii.

In the Estimating Excluded Carbon worksheet, Column |D| is filled automatically from the Fuel Manager in t C/TJ.

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Results
CO2 emissions are estimated in mass units (Gg) by the Software in the Reference Approach Data worksheet in Column |N|by fuel, fuel type, and total.
Worksheet Comparison also presents the results for the Reference Approach, as well as main AD (apparent consumption).
This worksheet also summarizes the main AD and CO2 emissions calculated under the Sectoral Approach, by fuel type. In the
Columns |Difference|, the Software provides the comparative difference between the Reference and Sectoral approaches interms of energy consumption and CO2 emissions.
The 2006 IPCC Guidelines, Section 6.8, provide possible reasons for a gap between the two approaches, which is generally
expected to be less than 5%. For higher percent differences, reporting programs typically require users to provide a clear
explanation and justification.
Example: comparison

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Next Steps

IPCC Inventory SoftwareThis Guidebook is to be considered a work-in-progress given it will be periodically revised by IPCC TFI-TSU with the aim toincrease the amount of information, in particular with real case examples, as well as to correct the information provided for any
error and/or any further enhancement of the Software.
Users are therefore required to check periodically the version of the Guidebook published on the TFI website athttps://www.ipcc-nggip.iges.or.jp/software/index.html.

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Annex I: Mapping between the IPCC Inventory Software and the UNFCCCETF Reporting Tool

The Software enables users to calculate national GHG emissions in accordance with the 2006 IPCC Guidelines. The methods
contained in the Software are consistent with those required to be used by Parties in preparing a national GHG inventory,
consistent with decision 18/CMA.1, under the Enhanced Transparency Framework (ETF) of the Paris Agreement. However,Parties to the UNFCCC have agreed to a specific format for reporting the GHG inventory information, called the common
reporting tables (CRT), that differ from the IPCC reporting tables contained in volume 1, chapter 8 of the 2006 IPCC Guidelines.
Thus, Parties to the UNFCCC, acknowledging the importance of the Software in aiding countries to estimate their national GHG
inventory, have invited IPCC to work together to facilitate interoperability between the Software and the UNFCCC electronic
reporting tool. Consequently, the Software has been upgraded to operationalize the interoperability. Specifically, users of the
Software can estimate GHG emissions and removals for all categories and gases that are required to be reported pursuant to the
CRT. Once data are entered into the Software, users wishing to use these data to facilitate reporting to the UNFCCC must
generate a file in the Software (in JSON format). This file, can then subsequently, through a separate UNFCCC platform, be
uploaded and further processed through the UNFCCC electronic reporting tool to transfer to UNFCCC their national GHG
inventory, as compiled in the CRTs and as required under the Paris Agreement.
Preparing a JSON file that can be imported into the UNFCCC ETF Reporting Tool required a cell-by-cell mapping of the CRT
to document where each of the AD and GHG emissions estimates contained in each worksheet of the Software reside in the
CRT.
This annex contains detailed information to illustrate the mapping of fuels (Table A.1.1) and categories/gases (Table A.1.2)
between the IPCC reporting categories and the CRT. The specific information presented in this annex related to reporting ofemissions from the energy sector in the CRT is supplemental to the general information provided in the IPCC Inventory
Software -UNFCCC Interoperability – CRT Export Quick Start Guide.
Table A.1.1 includes the list of the fuels included in Table 1.1 Definitions of Fuel Types Used in the 2006 IPCC Guidelines andthe corresponding fuel to which that fuel is mapped in the CRT. For example, reporting of “Gasoline” in the CRT includes thefollowing consumption of fuels from the Software: aviation gasoline, jet gasoline and motor gasoline.

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Table 2. Mapping of Fuels between the Software and the UNFCCC Common Reporting Tables
2006 IPCC Guidelines CRT Reference Approach2006 IPCC Guidelines
CRT Reference Approach
Fuel Name
Fuel Name
Fuel Name
Fuel Name
Liquid Fuels

Gaseous Fuels

Aviation Gasoline
Jet Gasoline

Gasoline

Natural Gas (dry)Natural gas (dry)Country specific fuels

Other gaseous fuels (please specify)

Other Fossil Fuels

Motor Gasoline
Bitumen

BitumenMunicipal Wastes (non-biomass fraction)

Crude Oil

Crude Oil

Industrial Wastes

EthaneEthaneWaste Oils

Gas/diesel oil

Gas/diesel oil

Country specific fuels

Jet Kerosene

Jet Kerosene

Peat

Liquified Petroleum Gases

Liquefied petroleum gases (LPG)

Peat

Lubricants

Lubricants

Biomass

NaphthaNaphtha

Biodiesels

Natural Gas Liquids

Natural Gas Liquids

Biogasoline

Orimulsion

Orimulsion

Other Liquid Biofuels

Other Kerosene

Other Kerosene

Charcoal

Other Petroleum Products
Paraffin Waxes
Refinery Gas

Other Primary Solid Biomass
Other oilWhite Spirit and SBP

Sulphite lyes (Black Liquor)

Waste (non-biomass fraction)
Other fossil fuels

Peat

Liquid biomass

Solid biomass

Wood / Wood Waste
Landfill Gas

Petroleum Coke

Petroleum Coke

Sludge Gas

Refinery Feedstocks

Refinery Feedstocks

Other Biogas

Residual Fuel oil

Residual fuel oil

Municipal Wastes (biomass fraction)

Shale oil

Shale oilCountry specific fuels

Other liquid fossil (please specify)

Gas biomass
Other non-fossil fuels (biogenic waste)

Solid Fuels
Anthracite

Anthracite

Brown Coal Briquettes
Patent FuelBrown coal briquettes and patent
fuelCoal Tar

Coal tarCoke Oven Gas /Lignite Coke
Gas Coke

Coke oven/gas coke

Coking coal

Coking coalLigniteLigniteOil Shale / Tar Sands

Oil shale and tar sand

Other Bituminous Coal

Other bituminous coal

Sub-Bituminous Coal

Sub-bituminous coal

Blast Furnace Gas
Gas Works Gas
Oxygen Steel Furnace Gas

Other solid fossil (please specify)Country specific fuels

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CRT visualization tables in the IPCC Inventory Software

IPCC Inventory Software

To allow the user to properly understand, and keep for internal use, thus enhancing transparency, the results of conversion of
IPCC category GHG estimates into UNFCCC NGHGI categories the mapping between the Software and the CRT are visualized
in the Software.
To generate the visualization tables, select from the ribbon “Export/Import” and then “UNFCCC CRT” so you generate thetables. For complete guidance on how to do this, refer to the IPCC Inventory Software -UNFCCC Interoperability – CRT
Export Quick Start Guide. The result of the generated tables is presented below.

IMPORTANT: these visualization tables have been prepared to enhance transparency and demonstrate to the user how thedata entered in the Software are mapped to the UNFCCC CRT. The data entered in the Software are not automatically used tomeet the UNFCCC reporting requirements. The user will still be required to formally submit the information through the
UNFCCC ETF Reporting Tool, and the user is responsible for reviewing first the information compiled in the CRT visualizationtables and second the information once imported into that tool.

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How to read mapping tables

IPCC Inventory Software

The mapping tables have been developed to enhance transparency of the relationship between the categories in the Software andthe UNFCCC ETF Reporting Tool. For each cell in the CRT, the mapping tables describe the source of the data from theSoftware that is reported in that cell. The majority of cells in the CRT map from the underlying category-specific worksheets of
the Software. In limited cases (e.g. for some short-lived climate forcer emissions in the sector summary tables, the reference
approach, and some additional background information) data are mapped from the IPCC background or sectoral reportingtables, or in the case of the Reference Approach, from the “Tools” tab in the Software.
The specific instructions vary, depending on the nature of the category, and how many calculation worksheets from the Software
map to that cell, but generally, the instruction is written to direct the user to:
1. The specific IPCC category in the category tree
2. The tab in that worksheet that contains the relevant information
3. The fuel (or gas) of interest
4. The column that contains the relevant information, with an indication of any mathematical operation needed (e.g. SUM,
MULTIPLY BY, etc)
5. Any conversions needed to ensure correct units map to the UNFCCC CRT (e.g. DIVIDE by 1,000 to convert tonnes tokilo tonnes)
By illustration, the directions in the mapping file to report total liquid fuel consumption for electricity generation in the CRT,
and the corresponding location of the information in the Software are shown below. Generally, white cells in the CRT are mappedfrom the Software. Orange, green, or blue cells in the visualized CRT in the Software will be calculated by the UNFCCC ETF
Reporting Tool, upon import of the JSON file.
Example: How to read mapping between the Software and the UNFCCC CRT
UNFCCCCRT

IPCC
Inventory
Software

The example above is a simple illustration. In some cases, multiple worksheets and even multiple categories may map to a single
cell in the CRT. This would be illustrated by reference to the two key instructions “PLUS” or “AND” to denote considerationof multiple data elements from the Software.
The following recurrent key instructions in the mapping are:
 The sign "SUM" indicates a summatory of information (numerical or alphabetical) contained across the column/row towhich applies.
 The sign "-SUM" indicates that the result of the summatory is to be reported as a negative value.
 The sign "AND" indicates an additional element for mapping in the cell, which pertains to the same IPCC category.
 The sign "PLUS" indicates an additional element for mapping in the cell, which pertains to an additional IPCC category.
 The signs "MINUS" indicates an additional element for mapping in the cell, which information pertains to a different
IPCC category and it is to be subtracted.
 The signs "EXCEPT" indicates an element for mapping to be excluded because this element (e.g. fuel or IPCC category)is already included elsewhere.
 The signs "MULTIPLY" and "DIVIDE" and "SUBTRACT" indicate the corresponding mathematical operation to
be applied to information sourced from the Software.
 The signs "ISNOT" means ≠.
There are two elements for the mapping of energy sector emissions that are relevant to highlight for users:
1. The user will notice one additional marking in the tables; a red “T1”. T1 is designated in cases where it is not logical tosimply sum up the underlying activity data. This happens when a user uses more than one tier to estimate GHG emissions
for a particular category, and those tiers do not use the same activity data in their respective calculation. For example, thisoccurs in category 1.A.2.g.vii Off-road vehicles and other machinery, where the Tier 1 and Tier 2 methods rely on TJ of
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fuel consumption, whereas the Tier 3 method relies on the source population and average annual hours of use. To add
these two different types of activity data would not yield a meaningful value. In these cases, to ensure an accurate
calculation of the implied emission factor, the user is encouraged to overwrite the value for activity data in the visualizationtable to a value that reflects the activity across the entire country. This can typically be done by inserting the total national
activity data that would be calculated had the user applied Tier 1 across the entire country. In the visualization tables in
the Software the user will be able to recognize those cells designated as “T1” by their pale green shading.
2. You will notice in CRT table 1.B.2 there is a column for “Description” and “Unit”. The CRT, and thus the UNFCCCETF Reporting Tool, allows for only a single description and unit for each category.
Example: Reporting of Activity Data Descriptions and Units in the visualized CRT

However, the Software allows a user to select a description (Column AT) and units (Column U), for each subdivision (i.e.
row) and from a dropdown list. To ensure meaningful reporting to the UNFCCC ETF Reporting Tool, users reporting
emissions in these categories should choose only a single type of description from the dropdown list in column AT. For
this same reason, if the user selects "Undefined" in Column AT, he/she should enter data using only a single type of units
from the following pre-defined list: m^3, 10^3m^3, 10^6m^3, 10^9ft^3, t, kt, Mt, PJ, TJ, GJ, GWh, 10^10 kCal, toe, ktoe,
Mtoe, 10^3 l, 10^6 l, 10^6Bbl (oil US), 10^12 btu.
Example: Reporting of Activity Data Descriptions and Units in the Software

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Detailed Mapping between the Software and the UNFCCC ETF Reporting Tool

The attached tables reflect the UNFCCC CRT agreed by Parties for reporting under the Paris Agreement, and the corresponding
mapping instructions from the Software.
Table 3. Detailed mapping between the Software and the UNFCCC ETF reporting tool

Please note that the tables are accessible by clicking the ATTACH icon (paper-clip) on the left-hand side of your screen.
You will notice that notation keys are automatically populated in some cells of the visualized CRT for the energy sector. Table
A.1 3 explains the existence of notation keys for each table relevant for reporting of GHG emissions from the energy sector.
Table 4. Automatic Reporting of Notation Keys in the Energy Sector of the CRT
CRT
Table

CRT category

1.A(a)s2

1.A.2.g.viii Other(please specify) (Offroad- Manufacturingindustries andconstruction-solid fuels)

Parameter/
Gas

Automatic
mapping

Explanation

NA

This category, specific to users of the Software, has been added toaccommodate reporting of emissions from solid fuels used in off-roadmanufacturing industries and construction. It is possible to calculate theseemissions Software. As this category is referring only to solid fuels, the otherfuels are listed as “NA”. Emissions from other fuel types, if applicable, areincluded in the designated CRT category 1.A.2.g.vii Off-road vehicle andother machinery.

All

NO

The category 1.A.3.b.v in the 2006 IPCC Guidelines refers to“Evaporative Emissions from Vehicles”. As there are no direct emissions
from this category, and no other sources of emissions from roadtransportation, this category has automatically been completed as “NO”.
This information item is currently not automatically mapped in the CRT
visualization tables. These cells are mapped as “NE” in the visualized CRT
and shaded green. You may change the “NE” to a value. This value willthen be transferred in the JSON to the UNFCCC ETF Reporting Tool.

All fuels, except
solid fuels

1.A(a)s3

1.A.3.b.v

1.A(a)s4

Information item
Waste incineration
with energy recovery
included as biomass
and fossil fuelsAllNE(but can be
overwrittenwith a value)

Reference approach– Other solid fossil
fuels (please specify)

Production of:
Blast furnace gas
Coke oven gas
Gas works gas
Oxygen steel furnacegas
Other solid fossil fuelNA

As these are secondary fuels, production is not applicable.

IE

The methods in the IPCC Inventory Software instruct you to separate oiland gas venting with the definition of natural gas including both associatedand non-associated gas. Any emissions are included elsewhere (either
under 1.B.2.c.i.1 or 1.B.2.c.i.2.

IE

The methods in the IPCC Inventory Software instruct you to separate oiland gas flaring with the definition of natural gas including both associatedand non-associated gas. Any emissions are included elsewhere (either
under 1.B.2.c.ii.1 or 1.B.2.c.ii.2.

NO, NAThe category “N2O emissions from Oil and Natural Gas Systems” hasbeen added as a default category to the CRT for users of the IPCC
Inventory Software, because users are able to add N2O emissions fromthese industries in the Software, but the CRT does not allow for reportingof N2O emissions for most subcategories under Oil (1.B.2.a) and NaturalGas (1.B2.b). By default, the assumption is that this category is notapplicable, and activity for this category is reported as "NO". However, if
N2O emissions are reported, the user should revise columns "Description""Unit" and "Value" to include the relevant AD (given this unique situation,
this cell has also been shaded pale green, and is editable). CO2 and CH4
emissions are reported as “NA” because the category includes only “N2O
emissions from Oil and Natural Gas Systems.”

1.A(b)

1.B.2

1.B.2

1.B.2

1.B.2.c.i.3

1.B.2.c.ii.3

1.B.2.d

All

All

N2O

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