Waste Sector Users’ Guidebook

IPCC Inventory Software

Version 1
as of 6 July 2024

WASTE 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
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Contents

Introduction ................................................................................................................................................................................. 3
I General .............................................................................................................................................................................. 8
I.1. Waste Type Manager .............................................................................................................................................. 8I.2. Use of multiple tiers for reporting .....................................................................................................................15
I.3. Reporting of Subdivisions ..................................................................................................................................16
I.4. Uncertainty and Time Series data entry ............................................................................................................18
4.A. Solid Waste Disposal (4.A, 4.A.1, 4.A.2, 4.A.3) ..................................................................................................20
4.B. Biological Treatment of Soid Waste......................................................................................................................36
4.C. Incineration and Open Burning of Waste ............................................................................................................41
4.C.1. Waste Incineration ...........................................................................................................................................42
4.C.2. Open Burning of Waste ..................................................................................................................................52
4.D. Wastewater Treatment and Discharge .................................................................................................................56
4.D.1. Domestic Wastewater Treatment and Discharge .......................................................................................57
4.D.2. Industrial Wastewater Treatment and Discharge .......................................................................................73
4.E. Other ..........................................................................................................................................................................87

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AbbreviationsAD

activity data

BOD

biochemical oxygen demandC

carbonCFcarbon fraction

CH4

methaneCO2

carbon dioxide

COD

chemical oxygen demand

CRT

common reporting tablesdm

dry matter

DOC

degradable organic carbon

DOCf

fraction of DOC which decomposesEFemission factor

ETF

enhanced transparency framework

FOD

first order decayFCfossil carbon

FCF

fossil carbon fraction

Gg

gigagram

GHG

greenhouse gas

IPCCIntergovernmental Panel on Climate Change

MCF

methane correction factor

MSW

municipal solid wasteNnitrogenN2O

nitrous oxide

OX

Oxidation factor

NGHGI

national GHG inventory

SWDS

solid waste disposal siteTCtotal carbon

TSU

Technical Support Unit

Wetlands Supplement

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

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

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Introduction
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 User Manual of the IPCC
Inventory Software (downloadable from the “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
with cross-cutting elements. Elements of the 2019 Refinement 2 are introduced in limited cases, where needed to enableinteroperability between the Software and United Nations Framework Convention on Climate Change (UNFCCC)
electronic reporting tool for Common Reporting Tables (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 forone or more categories from the 2006 IPCC Guidelines 3. Multiple categories (e.g.,4.A, 4.A.1, 4.A.2 and 4.A.3) aregrouped together when the underlying instructions are the same for entering information in the Software. Table 1
below provides the definitions 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 isprovided, along with the relevant equations from the 2006 IPCC Guidelines used to estimate GHG emissions andremovals in the Software. The section then introduces the worksheet(s) contained in the Software that are to be used
to enter relevant AD, EFs and other parameters with a “User’s work Flowchart” to help illustrate the user’s seriesof 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 AD data and EF 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 any of the methodological tiers for which IPCC provides equations. Thus, in this guidebook the following
definitions are used to indicate the methodological tier of the relevant equations, and the correspondence withtiers 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 userspecific 4 methodology, Tier 1 equations can be used to enter AD and Implied EFs (calculated by dividing the
Tier-3 estimated GHG emissions with the underlying AD required by the IPCC Tier 1 equation(s)), to reproduce
the estimated 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.

1 Elements derived from the Wetlands Supplement are clearly distinguishable because of the lilac 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 to be in accordance with IPCC good practice to satisfy the Transparency, Completeness, Consistency,

Accuracy and thus Comparability reporting principles.

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IPCC Tier 3 is the IPCC methodology different in the level of stratification and/or in the variables/parameters,from the IPCC Tier 1 and Tier 2 methodologies.
Tips
Stratification of variables used to calculate GHG emissions according to IPCC methodologies is a key element topromote accuracy and precision of estimates. Thus, the Software allows an unlimited input of elements for each of
the variables and allows any combination of those.
Stratification is implemented in two ways, by subdividing the entire category in segments (subdivisions) and applying
a single methodological tier too all subdivisions, or by subdividing the category in subdivisions and applying different
methodological tiers to different subdivisions. Thus, within a category, those segments for which data are available-e.g. a specific practice for which EFs are known- are singled out while all remaining activities are reported within asingle aggregation, as e.g. unspecified.
However, the Software allows the user to enter each combination of variables, e.g. subdivision/biological treatment
system/waste category/type of waste, only once. A way to further disaggregate such a combination across timeseries is through using the subdivision name with a time-prefix. For instance, where the emission rate of a technology
changes across time, the addition of a prefix that indicates the technology before and after a certain date where thechange 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).
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 the worksheet. Once clicked the element ⊞ changes to ⊟.
Data entered in the calculation worksheets can be downloaded in an excel format from the I.4. Uncertainty andTime Series data entry functionality; although, the current version of the Software does not allow it for category
4.A and its subcategories. GHG estimates can be downloaded from the Report Menu in the main ribbon of the
Software.
Interoperability with the UNFCCC ETF GHG Inventory Reporting Tool
The Software has been upgraded for the Waste sector to be interoperable with the UNFCCC electronic reporting
tool for the CRT under the Enhanced Transparency Framework of the Paris Agreement. 5 In practice, that meansthat users of the Software can estimate GHG emissions and removals for categories and gases that are required to bereported pursuant to the UNFCCC CRT. Once data are entered into the Software, users wishing to use these data tofacilitate reporting to the UNFCCC must generate a file in the Software (in JSON format) that may then subsequently,
through a separate UNFCCC platform, be uploaded and further processed through the UNFCCC ETF GHG
Inventory Reporting Tool.
A separate guidebook, titled IPCC Inventory Software: UNFCCC Interoperability- CRT Export Quick Start Guide,has been developed to assist users in generating the JSON file for upload to the UNFCCC CRT. Annex I illustrates
the mapping of activity data and GHG estimates for categories/gases from the Software to the corresponding
UNFCCC CRT category/ies.

5 As requested by Parties in decision 5/CMA.3, paragraphs 19 and 20.

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4 Waste Sector
Waste sector of the IPCC Inventory Software estimates GHG emissions from solid waste disposal, biologicaltreatment of solid waste, incineration and open burning of waste and wastewater treatment and discharge
implementing methods (Tier 1, Tier 2 and Tier 3) provided in Volume 5 of the 2006 IPCC Guidelines and Chapter 6of the Wetlands Supplement. Additionally, it also implements methods provided in Chapter 6, Volume 5 of the 2019
Refinement for estimation of N2O emissions from industrial wastewater treatment and discharge as there is no method
provided in the 2006 IPCC Guidelines for this category.
CO2 emissions of biogenic origin are not included in emissions from the Waste sector because any net changes incarbon (C) stock of biogenic origin is covered in the Agriculture, Forestry and Other Land Use (AFOLU) Sector.
Only CO2 emissions of fossil origin are estimated and included in the Waste sector. 6 Emissions from waste
incineration without energy recovery are reported in the Waste sector, while emissions from incineration with energy
recovery are reported in the Energy sector.

6 The Software also estimates CO2 emissions of biogenic origin from waste incineration and open burning for the purposes of interoperability

with the UNFCCC ETF GHG Inventory Reporting Tool.

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Table 1 all categories included in the Waste sector of the 2006 IPCC Guidelines

Category

Definition

Gas

Guidebook

4.A Solid Waste Disposal

Methane is produced from anaerobic microbial decomposition of organic
matter in solid waste disposal sites. Carbon dioxide (CO2) is also
produced but CO2 from biogenic or organic waste sources is covered by
4.A.
Solid
Waste
CH4
the AFOLU Sector. Emissions of halogenated gases should be accounted(4.A, 4.A.1, 4.A.2, 4.A.3)
in IPPU. Long-term storage of carbon in SWDS is reported as an
information item.

4.A.1 Managed Waste Disposal Sites

A managed solid waste disposal site must have controlled placement ofwaste (i.e., waste directed to specific deposition areas, a degree of control
4.A.
Solid
Waste
of scavenging and fires) and will include at least one of the following: CH4(4.A, 4.A.1, 4.A.2, 4.A.3)
cover material; mechanical compaction; or levelling of the waste. This
category can be subdivided into aerobic and anaerobic.

4.A.2 Unmanaged Waste Disposal Sites

These are all other solid waste disposal sites that do not fall into the above
4.A.
Solid
Waste
CH4
category. This category can be subdivided into deep and shallow.
(4.A, 4.A.1, 4.A.2, 4.A.3)

Disposal

4.A.3 Uncategorised Waste Disposal Sites

Mixture of above 4.A.1 and 4.A.2. Countries that do not have data on
4.A.
Solid
Waste
CH4
division of managed/unmanaged may use this category.
(4.A, 4.A.1, 4.A.2, 4.A.3)

Disposal

4.B Biological Treatment of Solid Waste

Solid waste composting and other biological treatment. Emissions fromCH4
biogas facilities (anaerobic digestion) with energy production are reported
4.B. Biological Treatment of Soid Waste
N2O
in the Energy Sector (1.A.4).

4.C Incineration and Open Burning of Waste

Incineration of waste and open burning waste, not including waste-toenergy facilities. Emissions from waste burnt for energy are reported CO
2under the Energy Sector, 1.A. Emissions from burning of agricultural
CH4 4.C. Incineration and Open Burning of Waste
wastes should be reported under AFOLU (3.C.1). All non-CO2
greenhouse gases as well as CO2 from fossil waste should be reported N2O
here for incineration and open burning.

4.C.1 Waste Incineration

Combustion of solid wastes in controlled incineration facilities.

CO2
CH4 4.C.1. Waste Incineration
N2O

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

CO2
CH4 4.C.2. Open Burning of Waste
N2O

4.C.2 Open Burning of Waste

Disposal

Disposal

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4.D Wastewater Treatment and Discharge

Methane is produced from anaerobic decomposition of organic matter bybacteria in sewage facilities and from food processing and other industrial CH44.D. Wastewater Treatment and Discharge
facilities during wastewater treatment. N2O is also produced by bacteria N2O(denitrification and nitrification) in wastewater treatment and discharge.

4.D.1 Domestic Wastewater Treatment and Discharge

Treatment and discharge of liquid wastes and sludge from housing andcommercial sources (including human waste) through wastewater sewage
CH4 4.D.1. Domestic Wastewater Treatment andsystems collection and treatment systems, open pits / latrines, anaerobic
N2O Discharge
lagoons, anaerobic reactors and discharge into surface waters. Emissions
from sludge disposed at SWDS are reported under category 4.A.

4.D.2 Industrial Wastewater Treatment and Discharge

Treatment and discharge of liquid wastes and sludge from industrial
processes such as: food processing, textiles, or pulp and paper production.
CH4 4.D.2. Industrial Wastewater Treatment andThis includes anaerobic lagoons, anaerobic reactors, and discharge into
N O Discharge
surface waters. Industrial wastewater released into domestic wastewater 2
sewage should be included under 4.D.1.

4.E Other

CO2
Release of GHGs from other waste handling activities than listed in
CH4 4.E. Other
categories 4.A to 4.D.
N2O

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I General
I.1 Waste Type Manager
Before starting the estimation of emissions from the Waste sector, the Waste Type Manager is to be populatedwith data and information that will be used by the Software to estimate GHG emissions from solid waste.
This means that the Waste Type Manager is relevant for source-categories 4.A, 4.B and 4.C, excluding in 4.C theincineration of fossil liquid waste. It does not apply to source-category 4.D.
To access the Waste Type Manager:
1. On the Administrate tab, click Waste and then Waste Type Manager.

Note: Only Administrators have access to the Administrate tab. Other users may access the Waste Type Manager in thelower right-hand corner of the category-level worksheets.

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The Waste Type Manager contains data and information on each waste type relevant for the NGHGI that the
Software uses to calculate associated GHG emissions.
The Waste Type Manager has two levels of stratification of the solid waste:
I. Waste Category, by default it contains the following categories:
 Industrial Waste, Municipal Waste, Sludge,
 Other Waste.
II. Waste/Industry Type, by default it contains the following types of solid waste:
 Industrial Waste: Bulk Industrial Waste (this is alternative to all other default types for industrial waste) Food, Beverages & Tobacco
 Petroleum Products, Solvents, Plastics (do not decay to CH4)
 Rubber (do not decay to CH4)
 Construction & Demolition Wood & Wood Products Pulp & Paper Textile
 Municipal Waste: Bulk Municipal Waste (this is alternative to all other default types for municipal waste) Food waste
 Garden & Park Glass (do not decay to CH4)
 Metal (do not decay to CH4)
 Plastics (do not decay to CH4)
 Rubber & Lather Wood Disposable Nappies
 Paper & Cardboard
 Textile
 Sludge,:
 Industrial sewage sludge
 Industrial sewage sludge
 Other Waste: Clinical waste
 Hazardous waste
Users can enter any additional type, as needed.
To each Waste type the following parameter are associated: Decomposability class, Degradable Organic Carbon (DOC), DOC
Fraction that decays in anaerobic conditions (DOCf) 7, Dry Matter Content (dm), Total Carbon in Dry Matter (CF), Fossil Carbon
in Total Carbon (FCF).
The values entered in the Waste Type Manager for the parameters: Decomposability class, Degradable Organic Carbon(DOC), DOC Fraction that decays in anaerobic conditions (DOCf), are used to calculate CH4 emissions in 4.A,
The values entered in the Waste Type Manager for the parameters: Dry Matter Content (dm), Total Carbon in Dry
Matter (CF), Fossil Carbon in Total Carbon (FCF) are used in 4.C and accordingly the Software maps those values fromthe Waste Type Manager to the calculation worksheets Waste Incineration and Open Burning of Waste.
7 It does not include DOC fraction that decays under aerobic condition. It thus applies to the product of DOC*MCF, where MCF is theMethane Correction Factor which discounts the aerobically decomposed fraction of DOC from the total DOC available for decay underanaerobic conditions.

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Nevertheless, in those calculation worksheets for those parameters, users may overwrite the value mapped or enter
there the value in case the Waste Type Manager does not contain it.

Note: To allow the Software to estimate CH4 emissions from 4.A subcategories, a value SHALL be contained in the
Waste Type Manager for all those relevant parameters; while to estimate CH4 emissions from 4.C, where theWaste Type Manager does not contain 8 a value for any of the relevant parameters, users can enter the value
directly in the calculation worksheets.
Note: the DOC value 9 for Bulk Industrial Waste type is the value provided by IPCC for the Bulk Municipal waste.
Users are thus recommended to replace it with a value from their statistics.

8 The Software does not map any value for those cells in grey of the parameter FCF, users shall thus enter a 0 (zero) value in the relevant

calculation worksheets of category 4.C.

9 IPCC TFI TSU may likely revise this value in next versions of the Software.

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The bottom-most row, the one identified by an asterisk, allows users to enter additional Waste type, by:
1. in Column |Waste Category|, select Waste Category from the drop-down menu,
2. in Column |[Waste] Type|, enter the additional waste type,
3. in Column |Class of decomposability|, select the degree of decomposability of the additional waste typefrom the drop-down,
4. in remaining Columns, enter the value associated with the additional waste type for each of the parameters,
5. Click button Save at the bottom. This operation is critical to avoid losing data entered,
6. Click button Close at the bottom once concluded to enter additional waste types and/or user-specific values
for the parameters

To see the user-defined waste type(s) only, tick in the box Show user-defined waste types only on the top of
the Waste Type Manager TAB.

Further, users can select to use AD in Wet weight or in Dry Weight. To select it, users check the relevant checkbox at
the top of the TAB. By default the Software requires AD in in Wet weight.

RECALL: interoperability with UNFCCC CRTs requires AD in Wet weights

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Waste Type Parameters for selected Subdivision…
The Software allows user to have a different list of waste types and different values of associated parameters Degradable
Organic Carbon (DOC), DOC Fraction that decays in anaerobic conditions (DOCf), Methane generation rate (k) in each Subdivision
users set in the NGHGI. Of course, where no subdivisions are entered the following applies just to the single
Subdivision that encompasses the entire NGHGI. Thus, users:
I. Open TAB Waste Type Parameters by clicking Waste Type Parameters for selected Subdivision… button
in worksheet Parameters of category 4.A Solid Waste Disposal.

The TAB Waste Type Parameters opens, where all waste types that contain degradable organic carbon
entered in the Waste Type Manager, including any additional waste type entered by users, are listed.

II.

In Column |Use in Calculation|, by default all waste types are checked 10, which means that those apply tothe calculation of CH4 emissions from the relevant subdivision i.e. the one listed in the field Subdivision, in
this case Unspecified.
Given both typologies of waste -i.e. bulk 11 vs disaggregated 12 types- are selected by default, users shall decide
for waste categories Municipal Waste and Industrial Waste whether to prepare estimates based on the bulk
quantity of waste or based on the quantities of the various fractions of waste. Accordingly: If users apply bulk type of waste, then shall deselect all non-bulk waste types of the relevant waste
category. E.g. in case Industrial waste data are for bulk waste the following selection applies:

10 Which means the Software provides by default that waste type in the relevant calculation worksheets.
11 Bulk waste option.

12 Waste components option.

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If users apply disaggregated types of waste, then shall deselect the bulk waste type of the relevant waste
category. E.g. in case Municipal waste data are for disaggregated types of waste the following selection
applies:

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Accordingly to the checked list of waste types, the Software populates the structure of worksheets Activity Data,
Amount Deposited, Long term stored C in SWDS.
For instance, for Industrial waste category only 2 waste types are in the worksheet Activity Data: Bulk Industrial
Waste and Inert.
Example: Bulk waste option

For instance, for Municipal waste category all IPCC default waste types are in the worksheet Activity Data, within addition a generic type Inert.
Example: Waste components option

III.
IV.

Note: Regardless of the selection of waste types used in the calculation, the Software always populates
worksheets Activity Data and Amount Deposited, with a generic Column |Inert| where AD of all inert waste
types 1314 are to be entered altogether. However, IPCC Tier 1 method includes the inert fraction of waste
into bulk waste AD and EF; thus where IPCC Tier 1 method is applied, the value to be entered in Column|Inert| is zero (0) for the entire time series, whatever is the unit in this Column, i.e. Gg or %.
Similarly, when applying higher tiers, if AD entered for Bulk Industrial Waste or Bulk Municipal Waste include
the inert fraction then the value to be entered in Column |Inert| is zero (0) for the entire time series, whateveris the unit in this Column, i.e. Gg or %.
Revise 15 values, to be applied to that subdivision only 16, for any of the parameters Degradable Organic Carbon(DOC) and DOC Fraction that decays in anaerobic conditions (DOCf) of any of the waste types.
Select from the dropdown menu or enter a user-specific value of Methane generation rate (k) for each waste type.

13 IPCC default waste types of inert class of decomposability in Municipal waste category are: (1) glass, (2) metal, (3) plastic, (4) rubber and lather.

Although Rubber and lather contains organic carbon, it is qualified as inert given the IPCC default value for DOCf is zero (0).

14 IPCC default waste types of inert class of decomposability in Industrial waste category are: (1) Petroleum products, Solvents, Plastic, (2) Rubber.

Although Rubber contains organic carbon, it is qualified as inert given the IPCC default value for DOCf is zero (0).
15 Enter again a different value to replace a value carried in the TAB from the Waste Type Manager, including replacing a 0 value or a nonvalue i.e. blank cell.
16 This means that such revised values do not overwrite values present in the Waste Type Manager, and thus that those parameters may
have different values in different subdivisions of category 4.A Solid Waste Disposal and consequently of its subcategories 4.A.1, 4.A.2, 4.A.3.

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I.2 Use of multiple tiers for reporting
The 2006 IPCC Guidelines provide methodological guidance to estimate anthropogenic GHG emissions andremovals 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 onuser-specific and multivariable-dependent rates of GHG emissions and CO2 removals, and likely requires data witha higher spatial and temporal resolution. For some sectors, Tier 2 may apply a different methodological approach,but in the waste sector it follows the Tier 1 methodology approach with user-specific values for parameters and EFs,and may further disaggregate the population of activity data to apply condition-specific values of parameters andEFs. Tier 3 is generally 17 a user-specific methodology that maintains consistency with IPCC good practice, although
it is designed to better cope with 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. When applying a user-specificTier 3 methodology, it is important that the users incorporate the relevant AD and GHG emissions in the Software,to ensure that the Software reflects a complete national GHG inventory (NGHGI), covering all sources and sinks inthe country. Depending on the nature of the Tier 3 method there may be alternative ways to incorporate the Tier 3
estimates. What is important is that the emissions are included in a transparent manner and described in any
accompanying inventory report.
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
methodological tier to the entire category or may use instead a combination of different tiers according to thesignificance of subcategories and data availability.
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 vsTier 2 or Tier 2 vs Tier 3). Although this is a legitimate use of the Software, those comparative analysis shall be donein 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, as the total emissions of the relevant GHG calculated
through the user-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.

17 In some cases, IPCC also provides a Tier 3 methodology, as for instance for N2O emissions from incineration of waste.

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I.3 Reporting of Subdivisions
GHG emissions and removals can be calculated at multiple levels of aggregation (e.g., facility, regional, national) tomeet various domestic and international needs. Thus, Subdivisions can be defined for all source categories in the
Waste sector.
Where the user is interested in calculating GHG estimates at a single level of aggregation, e.g., national, in Column|Subdivision| either “Unspecified” is to be selected from the dropdown menu or the single univocal name/code is
to be entered e.g., a country name.
Where the user is interested in calculating GHG estimates for multiple subdivisions; users have full flexibility toname those subdivisions based on user-specific circumstances. Nevertheless, care shall be taken to ensure that
subdivisions do not overlap so causing a double counting of some emissions/removals.
In the Waste sector there are two ways to enter user information on subdivisions, depending on the category
 For category 4.A Solid Waste Disposal and all its subcategories (4.A.1, 4.A.2, 4.A.3), to enter a new subdivision or
to rename the default unique subdivision Unspecified:
1. Select 4.A Solid Waste Disposal from the category tree
2. Select TAB Parameters
3. In the third row down click on the “+” sign next to Subdivision, to open a new TAB

a. To rename the default unique subdivision Unspecified, click on it and enter the user’s name.
b. To enter a new subdivision, click the bottom-most row (the one with an asterisk) and enter thesubdivision’s name.
4. Once entered data, Click the Save button at the bottom and then Close.
Note that for each subdivision users have to select in the Waste Type Parameters TAB the waste types, among those listed in the Waste Type Manager,
Users can also modify DOC, DOCf and k values entered in the Waste Type Manager and those modified values apply to that 18 subdivision only.

For all other categories, enter the univocal name/code for each subdivision in Column |Subdivision|.
Calculation worksheets include filters to enable the user to view data entry, by subdivision.
Example: Subdivisions and applying filter

18 This means that new values entered for DOC and/or DOCf in the Waste Type Parameters do not modify values of those parameters enteredin the Waste Type Manager.

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Example: Viewing filtered results

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I.4. Uncertainty and Time Series data entry
To enter data on Uncertainties or Time Series data, calculation worksheets have dedicated tabs that can be accessed
through buttons placed at the lower right-hand side of the calculation worksheets. Users are prompted to learn
about how to use these functionalities in the User Manual of the Software (accessible at Help tab).

Uncertainty:
Default uncertainties for AD and EFs will be incorporated in the Software but users can enter user-specific data on
uncertainties overwriting the values currently entered in the Software (0.00%).
Clicking the button Uncertainties, a pop-up window opens where users can enter lower and upper ranges of
uncertainties for both AD and EF.

Further information on the underlying sources of uncertainty and the default uncertainty values that can be used
when user-specific information is not available can be found in the 2006 IPCC Guidelines in sections titled Uncertainty
Assessment for each source category.
Please note that the Uncertainty Analysis has not yet been enhanced in this version of the Software, so this section
will be revised in the next future.
To use the time Series data entry functionality:
1. Select Time Series data entry in any worksheet, as shown in the screenshot below, and a pop-up window
opens.
2. Select from the drop-down list, the parameter for which a user wants to upload a time series of data.
3. Press the button Export to Excel, name the file and save it to your computer.
4. Open the exported Excel file and for the entire time series, or for any fraction of it, enter data or make changes
to data already present.
5. Once data are compiled, the file is imported back into the Software by clicking the button Import from Excel.

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In addition, users can also edit or make changes for the selected parameters directly in orange or white cells (editable
cells for the current inventory year and other years, respectively). The changes made will be transferred to relevant
calculation worksheets of the Software.

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4.A. Solid Waste Disposal (4.A, 4.A.1, 4.A.2, 4.A.3)
Information
The Software implements the First Order Decay (FOD) method to estimate CH4 emissions from decay of organic
matter in SWDSs. It also estimates the organic C stored for long term in the SWDS for each waste type and foreach harvested wood product (HWP).
Solid Waste Disposal source categories are shown in Table 1. Methodological guidance on estimation of GHG
emissions from solid waste disposal are provided in Chapter 3, Volume 5 of the 2006 IPCC Guidelines. Furthermore,
Chapter 3, Volume 5 of the 2019 Refinement provides an updated guidance including new types of solid waste disposalsite (SWDS) and corresponding default values.
GHGs
The Software estimates the following GHGs for SWDS categories.
CO2

CH4

N2O

HFCs

PFCs

SF6

NF3

X
Treatment and disposal of municipal, industrial and other solid waste produces significant amounts of CH4. In
addition to CH4, biogenic carbon dioxide (CO2) and smaller amounts of N2O are also produced but they are notincluded in the waste sector of the Software. CO2 emissions are not estimated in Waste sector as the carbon (C) is ofbiogenic origin and net emissions of biogenic CO2 are estimated and included in the AFOLU sector. The 2006 IPCC
Guidelines do not provide a methodology for N2O emissions from SWDS, given these are not significant.
IPCC Equations
 Tier 1: IPCC Tier 1 equations 3.1; 3.2, 3.4, 3.5 and 3.6
 Tier 2: IPCC FOD method, although with AD on current and historical waste disposal at SWDS.
 Tier 3: either (1) the IPCC FOD method with user-specific AD and nationally developed key parameters, or(2) measurement derived country-specific parameters.
As explained in section I.2 Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3
methods can be reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates CH4 emissions using worksheets:
I. Waste Type Manager: contains parameter data for each waste type, and the selection for AD between wet 19
or dry weight.
II. Category 4.A. Solid Waste Disposal contains six worksheets that provide for entering AD on annual
production of Solid Waste, its composition and its final disposal to the various SWDS types in categories:- 4.A.1 Managed Waste Disposal Sites, (managed anaerobic SWDS; managed poorly, semi-aerobic SWDS;
managed well, semi-aerobic SWDS; managed poorly, active aeration SWDS; managed well, active
aeration SWDS)- 4.A.2 Unmanaged Waste Disposal Sites- 4.A.3 Uncategorised Waste Disposal Sites
 Parameters: for each subdivision, contains Region and Climate Zone, Waste types and Parameters to calculate
the decay of landfilled waste to CH4.
 SWDS Types - Utilization: for each subdivision, contains percentage share of each Waste category solid
waste disposed to each SWDS type.
 Activity Data: for each subdivision, contains annual amount of waste generated 20 for each Waste category,
and the fraction 21 and composition of waste going to SWDS.
 Amount deposited: for each subdivision, contains total mass (Gg) of each waste type deposited in SWDS
as calculated by the Software from information entered in worksheets SWDS Types - Utilization and
Activity Data.

19 the UNFCCC NGHGI requires Wet weights.

20 The Software allows to either enter the amount of solid waste generated or to calculate it from the population -i.e. Municipal Waste- or the
GDP -i.e. Industrial Waste- according to IPCC default methodology.
21 The Software allows to either enter the amount of each waste type of the relevant waste category or to enter its percentage share of the total
amount of the waste category.

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III.

IPCC Inventory Software Long-Term stored C in SWDS: for each subdivision, contains mass per year (Gg/year) of organic C
stored for long-term 22 in SWDS for each 23 type of waste deposited, as calculated by the Software from data
in worksheet Activity Data and parameters provided in TAB Waste Type Parameters for selected
Subdivision…..
 Harvested Wood Products: for each subdivision, contains mass per year (Gg/year) of organic C stored
for long-term 24 in SWDS for each type of wood-based 25 waste, as well as: accumulated long-term stored
C, CH4 generated and CH4 emitted; as calculated by the Software.
Each of the three subcategories of Category 4.A. Solid Waste Disposal [4.A.1 Managed Waste Disposal
Sites, 4.A.2 Unmanaged Waste Disposal Sites, and 4.A.3 Uncategorised Waste Disposal Sites.] contains threeworksheets where CH4 emissions from each of the SWDS types are estimated.
 SWDS Types – MCF and OX allows users to enter Methane Correction Factor (MCF) 26 and Oxidation factor(OX) values for each type of SWDS in each subdivision.
 Methane Generated: for each subdivision, calculates CH4 generated for each type of SWDS/Waste
category/Waste type.
 Methane Emissions contains data: for each subdivision, contains data on CH4 recovered, flared orused for energy production, and calculates CH4 emissions based on CH4 generated, the amount of CH4
recovered, and the amount of CH4 oxidized.

22 IPCC Equation 3A1.19

23 Each of those that contain organic matter
24 IPCC Equation 3A1.19

25 i.e. garden, paper and wood waste

26 To correct DDOCm -i.e. the amount of organic carbon that is under anaerobic conditions in SWDS- by the fraction of total amount ofDegradable Organic Carbon disposed (WT*DOC) that instead decomposes under aerobic conditions. The value of MCF ranges from 0 to 1;
where an MCF = 0 means that all carbon decomposes aerobically and an MCF = 1 that all carbon is under anaerobic conditions.

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IPCC Inventory Software

User’s work Flowchart
Consistent with the key category analysis and the decision tree Figure 3.1, Chapter 3, Volume 5 of the 2006 IPCC
Guidelines, GHG estimates are calculated using a single methodological tier or by applying a combination of tiers
according to the availability of AD and of user-specific and/or technology-specific EFs and parameters.
Solid Waste Disposal – flowchart
STEP A

Waste Type Manager

User’s Waste Types list, and associated DOC, DOCf, dm, CF, FCF
by Subdivision
IPCC Tier 1 Equations

STEP B

Parameters [4.A]

Region/Climate/Starting year/Delay time/CH4 in emissions/HWP fractions/Waste Type parameters
by Waste category

STEP CSWDS Types – Utilization [4.A]
SW apportioning to SWDSs

STEP D

Activity Data [4.A]

Annual Total SW production, and apportioning to SW types
by Waste TypeIntermediate results [4.A]

Amount deposited/Long-term stored C in SWDS/HWP
SW deposited in each SWDS, long-term storage of C
by SWDS TypeSTEP ESWDS Types – MCF & OX [4.A.1/4.A.2/4.A.3]

Annual Total SW production, and apportioning to SW types

Intermediate results [4.A.1/4.A.2/4.A.3]
Methane Generated

CH4 quantity generated within the total gas effluent from each SWDS type

STEP F

Methane Emissions [4.A.1/4.A.2/4.A.3]

Methane recovered (Flared and used for energy production))

STEP G [4.A.1/4.A.2/4.A.3]
Methane Emissions

CH4 oxidised & CH4 emitted from each SWDS type

Step A, Waste Type Manager, users (1) enter values for parameters for which an IPCC default value is notprecompiled, or (2) replace the value precompiled with their own user-specific values; and (3) enter user-specificwaste types, if any, and associated values for parameters.
Then, for each subdivision, if any:
Step B, worksheet Parameters [4.A], users define Region and Climate zone, then enter FOD parameters and waste
type and associated parameters.
Then, for each Waste category:
Step C, worksheet SWDS Types-Utilization [4.A], users enter fractions (percentage) to allocate the total waste of
the relevant waste category to each SWDS type.
Step D, worksheet Activity Data [4.A], users enter/calculate amount of waste disposed to SWDS and its
composition in relevant waste types.

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The Software calculates intermediate variables by Waste type in worksheets Amount deposited -SW deposited ineach SWDS-, Long-term stored C in SWDS -long-term storage of organic C in each waste type and HWPassociated CH4 emissions-, Harvested Wood Products -long-term storage of organic C in each HWP-.
Then, for each SWDS type, in each subdivision of each category 4.A.1/4.A.2/4.A.3:
Step E, worksheet SWDS Types - MCF and OX, users enter Methane Correction Factor (MCF) value, which theSoftware uses to calculate the amount of waste that is under anaerobic conditions 27 in each SWDS, and Oxidation
factor (OX) value, which the Software uses to calculate the quantity of CH4 generated that is oxidised in the SWDS
and thus not emitted.
The Software calculates, as an intermediate variable, CH4 generated by each Waste type in worksheet Methane
generated.
Step F, worksheet Methane Emissions, users enter amount of CH4 recovered, either flared or recovered for energy
use. Then, the Software calculates CH4 emissions.

27 A fraction of which decomposes -i.e. DOCf- while the remaining fraction cumulates for long term.

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IPCC Inventory Software

Set FOD model
IPCC methodology applies a first order decay model to estimate the decay of the decomposable 28 fraction of organiccarbon contained in waste disposed to SWDS. Accordingly, it estimates the CH4 emissions as a fraction of the C
decayed 29, the one anaerobically decayed, while the remaining decayed carbon is oxidised to CO2 and thus notincluded in the Inventory total GHG emission.
Before entering AD and EF, users: (1) set and (2) characterize relevant waste types,
 (3) set subdivisions, and (4) for each subdivision: assign the relevant waste types, and revise, where needed, associated values of parameters DOC, DOCf, dm,
CF and FCF,
 characterize FOD parameters.
Note at first start, users enter data for the entire timeseries; accordingly data to be entered thereafter are those of
the new inventory year to be estimated only.

28 The other fraction does not decompose and it is thus long-term stored in the SWDSs, as e.g. lignin.
29 Through the Methane Correction Factor (MCF)

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IPCC Inventory SoftwareThus, users:
A. for the entire inventory, enter in the Waste Type Manager: user-specific values for parameters DOC and DOCf, of IPCC default waste types, if any
Note that where users apply IPCC default values only, this step does not apply user-specific waste types, and associated values of parameters 30 DOC and DOCf, if any
Note that where users apply IPCC default values only, this step does not apply

B. for the entire inventory, manage in worksheet Parameters [4.A] subdivisions (see I.3 Reporting of
Subdivisions) by: renaming 31 the default subdivision Unspecified, if so decided; entering additional subdivisions, if any
Note that where users do not disaggregate the inventory in subdivisions, this step does not apply

C. for each subdivision, in worksheet Parameters [4.A], as selected from the dropdown menu in the field

Subdivision (e.g.
), users:
32
 Select Region
 Select Climate zone 33
 Select Starting year 34, from which to enter the time series of AD Select Delay time (months), keep the IPCC default 35 or select an alternative value Select Fraction of Methane in developed gas (F) 36, keep the IPCC default or select an alternative value Parameters for HWP (Municipal waste) and Parameters for HWP (Industrial waste), are relevant only if estimates
are prepared with Bulk Municipal Waste or Bulk Industrial Waste respectively. In both cases, users select thevalue for the fraction (percentage) of bulk waste that is garden 37, paper, wood.
This information is critical to allow the Software to compile data in worksheet Harvested Wood Productsof category 4.A. Values for garden, paper, wood fractions of Bulk Municipal Waste are contained in Table 2A.2
(NEW) although those are not present in the Software; thus if users wish to use those, they will enter thosein the Software.
Then, in TAB Waste type Parameters, which is accessed by clicking Waste Type Parameters for selected
Subdivision… button of selected subdivision (see Waste Type Parameters for selected Subdivision…) users:
 uncheck 38 the waste types that do not apply to the NGHGI for that subdivision. Note this shall be done
for the single one default Subdivision even if no additional Subdivisions are entered by users.
 Where any of the parameters DOC, DOCf, k shall have a value in the selected Subdivision different thanthe precompiled value, users enter it by overwriting the value (see Waste Type Parameters for selected
Subdivision…) already compiled or just enter it where the cell is blank.

30 Although the following parameters dm, CF and FCF, do not apply to 4.A category, and thus are discussed in this Guidebook for category

4.C only, users may wish to populate values for those too.

31 Users may leave the Unspecified name to the unique subdivision or rename it. E.g. “Total National” if no additional subdivisions are entered;or with the name of one of the Regions or other sub-aggregation variables applied to subdivisions.
32 To allow the Software to associate IPCC defaults for MSW generation and treatment. Thus, if users enter waste generation data instead of
applying IPCC equations to calculate those, Region’s selection is of no use.
33 To allow the Software to associate IPCC defaults for methane generation rate (k) and half-life (t1/2). If users enter user-specific values for
those parameters, Climate zone’s selection is of no use.
34 It is good practice to use disposal data for at least 50 years as this time frame provides an acceptably accurate result for most typical disposal
practices and conditions.
35 While the IPCC default value is 6 months users may revise it; however, it is good practice to choose a delay time of between zero and six
months.
36 This is the fraction of CH4 in the gas emitted in anaerobic conditions from an SWDS.
37 This applies to Municipal Solid Waste only.
38 Recall that all waste types listed in the Waste Type Manager are checked by default in each Subdivision.

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IPCC Inventory Software

Activity Data input
The 2006 IPCC Guidelines, Chapter 2 contain information about the compilation of activity data on waste generation
composition and management, and Section 3.2.2 provides guidance on AD to estimate CH4 emissions from SWDS
AD to be entered for EACH SUBDIVISION 39 for subcategories 4.A.1, 4.A.2, 4.A.3 consists of:
I. waste generation of each waste category, and its composition as bulk waste or by waste types,
II. fraction of each waste category disposed to each SWDS type.
NOTE: AD for subcategories 4.A.1, 4.A.2, 4.A.3 are entered or calculated altogether in worksheets of category 4.A.
RECALL: AD are all annual, i.e. represent a calendar year or a fiscal year activity.
NOTE: all worksheets where users can enter values have a unique feature: the iconon the right-hand side ofeach cell of the first row. By clicking on it, the Software copy the value entered in the cell in the first row to the entire
time series of cells in the column.
For instance, a value for fraction (percentage) of Food waste to Municipal waste is entered in Column |Food waste| ofworksheet Activity Data, for the year 1950:

The user keeps such a fraction constant across its entire time series, and so wishes to copy the value to the entire
on the right-hand side of the cell is clicked and the Software open the following
time series. To do so, icon 40
dialog-box to prompt users on the request to .copy the value to the entire time series

Clicking Yes makes the value copied, as shown in the figure below:

39 Either to each subdivision where multiple subdivisions have been entered or to the unique subdivision when no additional subdivisions
have been entered.
40 Note that the icon appears only when the mouse is pointer is placed over the cell.

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IPCC Inventory Software

I. Waste generation for bulk waste or waste components
First step is setting the variables listed in the upper ribbon of the worksheet Activity Data, category 4.A, for eachof the 4 waste categories: Industrial waste, Municipal waste, Sludge, Other waste:
1. Select from the dropdown menu the Subdivision for which enter data:

2. Select from the dropdown menu the Waste category for which enter data:

3. For Industrial waste and Municipal waste categories, Total waste can be either calculated through IPCC equations orentered in the relevant column, while for Sludge, Other waste, categories AD are to be entered in Column |Total
to SWDS|. In particular: If users, select from the dropdown menu the approach Specified, then users enter AD 41 in Column |Total to
SWDS|; and the worksheet Activity Data has the following Columns where to enter data:






Total waste (Gg), where to enter the total solid waste generated in the year, for the relevant category.
% to SWDS, where to enter the percentage of the total solid waste of the relevant category generated in
the year that is disposed in landfills.
Total to SWDS (Gg), calculated by the Software by multiplying Total waste by % to SWDS
Columns for the Composition of waste going to SWDS:• A Column for each waste type checked for the relevant waste category in TAB Waste Type
Parameters.
Example: Waste components selected in TAB Waste Type Parameters and Total waste is Calculated from population

41 Total amount (Gg) of waste generated of the relevant waste category.

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IPCC Inventory Software• A Column for a generic Inert type of waste, which sum up all waste types that have a zero (0) DOCf in
TAB Waste Type Parameters.
Example: Bulk waste checked in TAB Waste Type Parameters and Total waste is Specified

Total (either Gg or %) (see point 4 hereafter)
Similarly, for the composition of waste deposited in SWDS, worksheet Amount deposited contains
either 2 Columns -i.e. Bulk waste and Inert- or a column for each waste type checked for the relevant waste
category in TAB Waste Type Parameters.
Same logic also applies for the composition of waste deposited in SWDS in worksheet Long term stored
C in SWDS, which thus contains either a single column for Bulk waste or a column for each waste typechecked, for the relevant waste category in TAB Waste Type Parameters, that has a non-zero value for
DOCf.
 If users select from the dropdown menu the approach Calculated from population for Total waste in Municipal
waste category, then AD are calculated in Column |Total to SWDS| by the Software; thus, worksheet Activity
Data has 2 additional Columns -i.e. Column A (Population) and Column B (Waste per capita)- where to enter
data to calculate in Column C the Total solid waste produced:


Example: Waste components selected in TAB Waste Type Parameters and Total waste is Calculated from population

 If users select from the dropdown menu the approach Calculated from GDP for Total waste in Industrial waste
category, then worksheet Activity Data has 2 additional Columns -i.e. Columns A (GDP) and B (Waste
Generation Rate)- where to enter data to calculate in Column C the Total solid waste produced:
Example: Bulk waste selected in TAB Waste Type Parameters and Total waste is Calculated from GDP

4. Select from the dropdown menu Waste Type Amounts to express AD of each waste type as an absolute quantity(Gg) -i.e. Specified- or as a fraction (percentage) of the waste category absolute quantity -i.e. % of Total Waste going
to SWDS. Furthermore: If users select % of Total Waste going to SWDS, then Column |Total| sums up the contribution (percentage)of each waste type and report an error alarm, marked by, if the result does not correspond to 100%.

Example: Bulk waste selected in TAB Waste Type Parameters and Waste Type amount is % of Total Waste going to SWDS If users select Specified, then Column |Total| sums up the contribution (Gg) of each waste type and reportan error alarm, marked by, if the result is not equal to the value 42 contained in Column |Total to SWDS|.

42 Either entered or calculated

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IPCC Inventory Software

Example: Waste components selected in TAB Waste Type Parameters and Waste Type amount is Specified

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IPCC Inventory Software

Second step, in worksheet Activity Data of category 4.A, users enter for each waste category in eachsubdivision the following AD:
Note: users enter in every worksheet the entire time series of data, regardless of the inventory year active 43 in the
Software.
Waste category: Municipal waste
1. Column |A|: enter the total population of the subdivision (i.e. number of persons) that generates the amountof waste of the relevant waste category. Users
Note that this step does not apply if the Total waste in Column C is entered instead of calculated.

2. Column |B|: select from the drop-down menu the default 44 value for average amount of Waste per capita(kg/capita/year) generated in a year by a person, or enter a user-specific value.
Note that this step does not apply if the Total waste in Column C is entered instead of calculated.
Note that 2019 Refinement Table Annex 2A.1(Updated) provides updated values.

3. Column |C|: either the Software calculates 45, or users enter, the Total waste (Gg) generated in a year.
4. Column |D|: select from the drop-down menu the default44 value of the percentage of waste disposed tolandfills % to SWDS, or enter a user-specific value.
Note that 2019 Refinement Table Annex 2A.1(Updated) provides updated values.

5. Columns |Composition of waste going to SWDSs|: depending on the selection made for Waste Type Amounts: If % of Total Waste going to SWDS has been selected, users select from the drop-down menu the default valueof the contribution (percentage) of the relevant type to the waste category total amount that has been disposed,or enter a user-specific value.
Note that 2019 Refinement Table Annex 2A.1(Updated) provides country-specific values.

Accordingly, in Column |Total (%)| the Software sums up all percentage values entered for waste types andchecks whether 100% is the resulting value.
 If Specified has been selected, users enter in each column the amount, in Gg, of the relevant waste type disposedin the year.
Accordingly, in Column |Total (Gg)| the Software sums up all values entered for waste types and check
whether the resulting value matches the value in Column |Total to SWDS (Gg)|
Recall, if bulk waste type has been selected in TAB Waste Type Parameters and bulk waste data contain theinert fraction of waste, users SHALL enter a zero (0) value in Column |Inert|
Waste category: Industrial waste
1. Column |A|: enter the total Gross Domestic Product (GDP) of the subdivision in millions of USD.
Note that this step does not apply if the Total waste in Column C is entered instead of calculated.

2. Column |B|: enter Waste Generation Rate (Gg/M$ GDP/year) generated in a year per million of USD.
Note that this step does not apply if the Total waste in Column C is entered instead of calculated.

3. Column |C|: either the Software calculates 46, or users enter, the Total waste (Gg) generated in a year.

Note that 2006 IPCC Guidelines in table 2.2, Volume5, provide values of industrial waste generated by some sectors in a limited number of countries

4. Column |D|: select from the drop-down menu the default value of the percentage 47 of solid waste disposed tolandfills % to SWDS, or enter a user-specific value.
5. Columns |Composition of waste going to SWDSs|: depending on the selection made for Waste Type Amounts:
a. If % of Total Waste going to SWDS has been selected, in each column enter the contribution (percentage) of therelevant type to the waste category total amount that has been disposed.
Accordingly, in Column |Total (%)| the Software sums up all percentage values entered for waste types andchecks whether 100% is the resulting value.
b. If Specified has been selected, users enter in each column the amount, in Gg, of the relevant waste type disposedin the year.
Accordingly, in Column |Total (Gg)| the Software sums up all values entered for waste types and check
whether the resulting value matches the value in Column |Total to SWDS (Gg)|
Recall, if bulk waste type has been selected in TAB Waste Type Parameters and bulk waste data contain theinert fraction of waste, users SHALL enter a zero (0) value in Column |Inert|
43 I.e. the year shown in the right-hand upper side of the window.
44 See Table 2A.1

45 Depending on selection of approach for Total waste selected in the upper ribbon of the worksheet Activity Data
46 Depending on selection of approach for Total waste selected in the upper ribbon of the worksheet Activity Data

47 When country-specific data on industrial waste management are not available from other sources, the management can be assumed tofollow the same pattern as management of MSW.

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IPCC Inventory Software

Waste categories: Sludge & Other waste
1. Column |C|: enter Total waste (Gg) generated in a year.

Note that for both waste categories -Sludge & Other Waste - IPCC does not provide a methodology to estimate the annual total waste generated.

2. Column |D|: enter the percentage of solid waste disposed to landfills % to SWDS.
3. Columns |Composition of waste going to SWDSs|: depending on the selection made for Waste Type Amounts:
a. If % of Total Waste going to SWDS has been selected, enter in each column the contribution (percentage) of therelevant type to the waste category total amount that has been disposed.
Accordingly, in Column |Total (%)| the Software sums up all percentage values entered for waste types andchecks whether 100% is the resulting value.
Example: Waste components selected in TAB Waste Type Parameters and Waste Type amount is % of Total Waste going to SWDS

a. If Specified has been selected, enter in each column the amount, in Gg, of the relevant waste type disposed in
the year.
Accordingly, in Column |Total (Gg)| the Software sums up all values entered for waste types and check
whether the resulting value matches the value in Column |Total to SWDS (Gg)|
Example: Waste components selected in TAB Waste Type Parameters and Waste Type amount is Specified

Note: both these categories have not a default waste type of inert decomposability pre-compiled in the Waste
Manager, users shall therefore compile the relevant column with a time series of 0 (zero) values, unless auser-specific waste type of inert decomposability has been added in the Waste Manager.

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II. Waste disposal to SWDS types
In worksheet SWDS Types - Utilization, category 4.A, in each Subdivision for each of the 4 waste categories:
Industrial waste, Municipal waste, Sludge, Other waste, AD are entered as it follows:
Note: users enter in every worksheet the entire time series of data, regardless of the inventory year active 48 in the
Software.
1. Select from the dropdown menu the Subdivision for which to enter data:

2. Select from the dropdown menu the Waste category for which to enter data:

3. In each SWDS-Type column 49, enter the percentage of the annual amount 50 of the Waste category that is disposedin that SWDS type.
Note: in Column |Distribution Check – Total (%)| the Software sums up values entered in all SWDS-specificColumns and report an error alarm, with the symbol, if the sum does not correspond to 100%.

48 I.e. the year shown in the right-hand upper side of the window.

49 In 4.A.1: Managed – Anaerobic; Managed poorly – semi-Anaerobic; Managed well – semi-Anaerobic; Managed poorly – Active Aeration;
Managed well – Active Aeration;
In 4.A.2: Unmanaged – Shallow; Unmanaged – Deep
In 4.A.3: Uncategorised
50 i.e. the amount for the relevant year contained in Column |Total to SWDS (Gg)|

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IPCC Inventory Software

Emission Factor input
The IPCC model requires 2 additional parameters to estimate CH4 emissions from SWDSs:
 Methane Correction Factor (MCF) 51, see Section 3.2.3 and Table 3.1 (Updated) Oxidation Factor (OX), see Section 3.2.3
Both are entered in subcategory-specific -i.e. 4.A.1, 4.A.2, 4.A.3- worksheets SWDS Types – MCF & OX for each
SWDS type, as it follows:
Note: users enter in every worksheet the entire time series of data, regardless of the inventory year active 52 in the
Software.
1. Select Subdivision in the relevant box in the upper ribbon of the worksheet:

2. In each SWDS-type Column |MCF|, select IPCC default value or enter a user-specific:

3. In each SWDS-type Column |OX|, select IPCC default value or enter a user-specific:

Note: the heading of each SWDS-type column contains a question mark “?” . Rolling the mouse over it opens a
bubble that contains the description of that type of SWDS.
Note: Types of SWDS in magenta 53 have been added to IPCC default types in the 2019 Refinement; this means thatthose where not part of the 2006 IPCC Guidelines SWDS types.

51 The part of the waste that will decompose under aerobic conditions (prior to the conditions becoming anaerobic) in the SWDS, which isinterpreted with the methane correction factor (MCF).
52 I.e. the year shown in the right-hand upper side of the window.
53 Managed poorly - semi-Aerobic; Managed well - semi-Aerobic; Managed poor - Active Aeration; Managed well - Active Aeration

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Results
The Software calculates a series of intermediate results used in further elaborations to estimate:
In category 4.A
1. Solid Waste amount disposed annually, as disaggregated by subdivision/waste-category/waste-type
2. Organic C contained in Solid Waste disposed annually, as well as cumulated across the time series, that does
not decompose, as disaggregated by subdivision/waste-category/waste-type
3. Organic C contained in HWP Solid Waste disposed annually, as well as cumulated across the time series, that
does not decompose, as disaggregated by subdivision/waste-category/waste-type
In sub-categories 4.A.1, 4.A.2, 4.A.3
4. CH4 generated from each waste type of each waste category in each SWDS type in each Subdivision
5. CH4 oxidised in each SWDS type in each Subdivision
Note: in all worksheets, grey cells show either data directly transferred or values calculated from datacontained in other worksheets, while green cells contain calculated values.
Note: In every worksheet, the Software calculates the entire time series of data, regardless of the inventory year active 54
in the Software.
1. worksheet Amount deposited – 4.A:

For each Subdivision and Waste category, as selected in the upper ribbon, the Software calculates 55 in Column |Total
to SWDS|, the total amount of waste of the relevant category that has been disposed in the relevant subdivisionin each year of the time series.
Data in grey cells are:
 either directly transferred from worksheet Activity Data if Waste Type Amounts are expressed in Gg,
 or calculated by the Software from data contained in worksheet Activity Data: multiplying total amount ofwaste deposited, as contained in Column |Total to SWDS|, by the contribution -i.e. fraction- of the relevant
waste type, as contained in columns |Composition of waste going to SWDS|.
2. worksheet Long Term Stored C in SWDS – 4.A:

For each Subdivision and Waste category, as selected in the upper ribbon, and for each year of the time series: semi-last column, the annual amount of organic C contained in the waste category that will remain stored forlong time in the SWDS. This is an information item in UNFCCC CRT.
 last column, the cumulated 56 amount of organic C, contained in the waste category, that will remain stored forlong time in the SWDS. This is an information item in UNFCCC CRT
Data in grey cells are calculated 57 by the Software for the annual amount of organic 58 C contained in each waste
type that will remain 59 stored for long time in the SWDS.
3. worksheet Harvested Wood Products – 4.A:

For each Subdivision, as selected in the upper ribbon, and for each year of the time series, the Software calculates57
in grey cells:
54 I.e. the year shown in the right-hand upper side of the window.
55 Summing up all values in the row reported for waste types

56 summed up from the first year of the time series to the year, as contained in the first column of the relevant row.
57 IPCC Equation 3A1.19

58 This explains why no inert types of waste are listed in columns of this worksheet.
59 I.e. the portion of DOC that is not lost through decay.

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IPCC Inventory Software in the three columns Long-term stored C, annual amount 60 of organic C, contained in each of the three HWPspecific 61 waste types, that will remain stored for long time in the SWDS;
 in the three columns Long-term stored C accumulated, cumulated56 amount of organic C, contained in each of
the three HWP-specific61 waste types, that will remain stored for long time in the SWDS.
4. worksheet Methane Generated – 4.A.1, 4.A.2, 4.A.3

For each Subdivision/SWDS type/Waste category/Waste type, as selected in the upper ribbon, and for each year of
the time series, the Software calculates: Column |D|, annual amount of decomposable DOC deposited; Column |B|, decomposable DOC deposited in the year that did not decompose; Column |C|, decomposable DOC deposited in the year that decomposed; Column |H|, cumulated56 decomposable DOC;
 Column |E|, total decomposed DOC in the year;
Further, the Software calculates in Column |Q|: CH4 generated by each Waste type of each Waste category in each
SWDS type in each Subdivision.
5. worksheet Methane Emissions – 4.A.1, 4.A.2, 4.A.3
For each Subdivision/SWDS type, as selected in the upper ribbon, and for each year of the time series, the Software: transfers in waste category columns the amount of CH4 generated by each waste category as calculated inworksheet Methane generated; calculates in Column |E| Total Methane Generated
 transfers in Column |H| the Oxidation factor from worksheet SWDS Types – MCF & OX, and applying itto the Total Methane Generated
 calculates in Column |I| Methane OxidisedThen, to get Results as CH4 emissions in worksheet Methane Emissions of each of the sub-categories 4.A.1,
4.A.2, 4.A.3, users select in the upper ribbon the Subdivision and the SWDS type for which getting results; thus foreach Subdivision/SWDS-type combination in: Column |F|, enters the annual amount of CH4 generated that is flared at the SWDSs of the selected type; Column |G|, enters the annual amount of CH4 generated that is captured and used for energy production.
Finally, the Software calculates in Column |J| the CH4 emissions for each Subdivision/SWDS-type, as the CH4generated minus the quantity naturally oxidised within the landfill and the quantity recovered, either flared or used
for energy production.
Note: In every worksheet, the Software calculates the entire time series of data, regardless of the inventory year active in
the Software; similarly users enter data for the entire time series regardless of the inventory year active.

60 The HWP data for wood waste type should correspond to variable 1B, ΔCHWP SWDS DC, i.e. the annual amount of HWP disposed(Chapter 12, Volume 4), although limited to the fraction of C that does not decay i.e. HWP*MCF*(1-DOCf).
61 Garden (which includes Garden & park waste type from municipal solid waste category), Wood (which includes Wood waste type from municipal solid
waste category plus Wood & wood products waste type from industrial solid waste category), Paper (which includes Paper & cardboard waste type frommunicipal solid waste category plus Pulp & paper waste type from industrial solid waste category)

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4.B. Biological Treatment of Solid Waste
Information
Biological treatment of solid waste includes composting and anaerobic digestion of organic fraction of solid waste.
Composting is an aerobic process, and a large fraction of DOC in the waste material is converted into CO2.
Anaerobic digestion generates CH4 that can be used to produce heat and/or electricity, wherefore reporting of its
use is done in the Energy Sector. However, emissions due to unintentional leakages are reported here.
Anaerobic sludge treatment at wastewater treatment facilities is addressed in category 4.D, Wastewater Treatment
and Discharge. However, when sludge from wastewater treatment is transferred to an anaerobic facility which is codigesting sludge with solid municipal or other waste, any related CH4 and N2O emissions should be reported under
this category.
GHGs
The Software estimates the following GHGs for composting and anaerobic treatment of solid waste:
CO2

CH4

N2O

X

X

HFCs

PFCs

SF6

NF3

CO2 emissions from biological treatment of solid waste are not estimated and reported in the Waste sector since
CO2 emissions are of biogenic origin and are covered under the AFOLU sector 62.
IPCC Equations
CH4 emissions
1. Tier 1: IPCC Tier 1 Equation 4.1
2. Tier 2: IPCC Tier 1 equation, although with user-specific EFs
3. Tier 3: IPCC Tier 1 equation based on facility or site-specific measurements (on-line or periodic)
N2O emissions
1. Tier 1: IPCC Tier 1 Equation 4.2
2. Tier 2: IPCC Tier 1 equation, although with user-specific EFs
3. Tier 3: IPCC Tier 1 equation based on facility or site-specific measurements (on-line or periodic).
As explained in section I.2 Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3
methods can be reported in the Software worksheets that implement the IPCC Tier 1 equation.
Software Worksheets
The Software calculates CH4 and N2O emissions using worksheets:
I. Waste Type Manager: contains parameter data for each waste type, and the selection for AD between wet 63
or dry weight.
II. Biological Treatment of Solid Waste, contains, for each subdivision/biological treatment system/waste
category/type of waste, amount of waste treated by biological treatment facilities, EFs, CH4 recovered, if any,
and calculates GHG emissions.
In the upper part of the worksheet Biological Treatment of Solid Waste, users select the GHG for which to enter
data.

62 CO2 emissions of perennial biomass are reported as C stock losses, while CO2 emissions of annual biomass are not reported given that theCO2 removals that have originated that biomass are not reported too [This is because annual biomass is assumed to conclude its cycle within
a year -i.e. both CO2 removals and subsequent CO2 emissions occurring within a time-period of 1 year].
63 the UNFCCC NGHGI requires Wet weights.

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User’s work Flowchart
Consistent with the key category analysis, GHG estimates are calculated using a single methodological tier orapplying a combination of tiers according to the availability of AD and of user-specific 64 and/or technology-specificEFs.
To ease the use of the Software as well as to avoid its misuse, users apply steps described in the following flowchart:
Biological Treatment of Solid Waste – Flowchart
STEP A

Waste Type Manager

User’s Waste Types list, and associated DOC, DOCf, dm, CF, FCF

by Subdivision
IPCC Tier 1 Equations
by Treatment system

STEP B

Biological treatment of Solid waste
Amount of waste by waste category/typeby GasSTEP C

Biological treatment of Solid waste
EF IPCC default or user-specific

STEP D

Biological treatment of Solid waste
Emissions for each GHG

Step A, Waste Type Manager, users (1) enter values for parameters for which an IPCC default value is notprecompiled, or (2) replace the value precompiled with their own user-specific values; and (3) enter user-specificwaste types, if any, and associated values for parameters.
Then, for each subdivision, if any:
Step B: worksheet Biological Treatment of Solid Waste, users collect and enter AD (i.e. waste category/type,and amount biologically treated) for each biological treatment system.
Step C: worksheet Biological Treatment of Solid Waste, for each waste category/type/biological treatment
system users collect and enter associated EF for each gas.
Step D: worksheet Biological Treatment of Solid Waste, for each row of data and GHG, the Software calculatesemissions in mass units (Gg). In addition, for each GHG, total emissions are calculated.

64 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 methodologicalapproach 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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Activity Data input
The 2006 IPCC Guidelines, Chapter 2 contain information about the compilation of activity data on waste generation
composition and management. Regional default data on composting are provided in Table 2.1, and country-specificdata for some countries can be found in Annex 2A.1. Guidance on collecting AD for biological treatment of solid
waste is found in Section 4.1.2.
As a starting step, users enter in the Waste Type Manager all user-specific waste categories and waste types tobe reported in the NGHGI; and for each waste type listed in the Waste Type Manager revise, where needed, precompiled values for Dry Matter Content (dm), Total Carbon in Dry Matter (CF) 65, Fossil Carbon in Total Carbon (FCF) 66.
Recall: selection to instruct the Software about the condition of waste -i.e. wet vs dry weight- is made in the Waste
Type Manager. Such selection affects the three source-categories 4.A., 4.B, 4.C; it is thus not possible to set for asource-category a different condition of waste, e.g. wet weight, from that of another source-category. So, in caseusers have data of waste on dry-basis and wish to enter data on wet-basis, the wet weight can be calculated by
dividing the dry weight by the dm content of that waste type.
Second, users compile the worksheet Biological Treatment of Solid Waste either with a single row of data forthe entire category, with its univocal name/code entered in Column |Subdivision| [e.g. “country name” or“unspecified” as selected from the dropdown menu], or with subnational aggregations, and for each of those theunivocal name/code entered in Column |Subdivision|:
Example: Single subdivision (unspecified)

Example: Multiple Subdivisions

Then, for each subdivision in Column |Subdivision| data are entered in worksheet Biological Treatment of Solid
Waste row by row as follows:
1. Column |Biological Treatment System|: select type of biological treatment (composting or anaerobic digestion) fromthe drop-down menu, one treatment system in each row
2. Column |Waste category|: select a category of waste (e.g., municipal solid waste, sludge) biologically treated fromdrop-down menu
3. Column |Type of waste|: select a type of waste (e.g., food waste, garden and park waste) biologically treated fromdrop-down menu
Note that waste types in the dropdown menu are those listed in the Waste Type Manager.

4. Column |A|: Enter the corresponding amount of waste biologically treated, in Gg.

Note that: the condition of the waste entered (wet weight or dry weight) should be consistent with the selection made in the Waste Type Manager given that
the Software will select the IPCC default value for the relevant waste condition selected in the Waste Type Manager (either wet waste or dry waste).

Note the category/type and amount of waste for the calculation of CH4 and N2O emissions are consistent eachother. Thus, the Software transfers the category/type and amount of waste entered in the worksheet of a gas (e.g.,CH4) to the worksheet of the other gas (e.g., N2O).

65 Fraction of C in dry matter

66 Fraction of fossil C in total C

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Emission Factor input
CO2 and CH4 EFs for biological treatment of solid waste, on both a wet and a dry basis, are in Table 4.1.
Note: The EF to apply depends on the waste conditions, either dry weight or wet weight.
In worksheet Biological Treatment of Solid Waste:
1. Column |B|: select from the drop-down menu the IPCC default value for the given GHG or enter a userspecific value, in g CH4/kg waste treated.
Note that the 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: Methane emissions

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Results
Then, for each GHG, emissions are calculated by the Software, in mass unit (Gg), for each row of data, and total
emission from all subdivisions are reported in worksheet Biological Treatment of Solid Waste.
Specifically:
 To estimate the total CH4 emitted into the atmosphere
Anaerobic digestion of solid waste is usually associated with CH4 recovery therefore where data are available theamount of CH4 recovered is to be subtracted from the gross annual methane production calculated in Column |C|. Thus,
to calculate actual CH4 emissions:
1. in Column |D| enter amount of CH4 recovered for energy use, in Gg.
2. in Column |F| enter amount of CH4 recovered as flaring, in Gg.
Note: IPCC default CH4 EF value emission factor for anaerobic digestion already account for CH4 recovery. Thus,
when the IPCC default value is applied the value "0" is to be entered in both columns.
3. in Column |E| CH4 emissions are calculated, in Gg.
Example: Worksheet for CH4

 N2O emissions
1. in Column |E| N2O emissions are calculated, in Gg.
Example: Worksheet for N2O

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4.C. Incineration and Open Burning of Waste
Information
Thermal treatments of waste are classified into incineration and open burning of waste.
The 2019 Refinement extends treatments to pyrolysis, gasification, plasma. To those methods same methodologicalapproach designed for incineration applies; thus, users can prepare estimates of those in worksheet Waste
Incineration, while applying the IPCC default EFs for CH4 [Table 5.3A(NEW)] and N2O [Table 5.4A(NEW)]
provided by the 2019 Refinement for MSW pyrolysis-melting and for MSW gasification-melting.
Note: IPCC Tier 1 Equation requires data in wet weight and converts wet weight in dry weight by applying the dry
matter content. Where users use instead dry weight data, then when calculating CO2 emissions dm is to be set to 1.
Recall: selection to instruct the Software about the condition of waste -i.e. wet vs dry weight- is made in the Waste
Type Manager. Such selection affects the three source-categories 4.A., 4.B, 4.C; it is thus not possible to set for asource-category a different condition of waste, e.g. wet weight, from that of another source-category. So, in caseusers have data of waste on dry-basis and wish to enter data on wet-basis, the wet weight can be calculated by
dividing the dry weight by the dm content of that waste type.
GHG
The Software estimates the following GHGs for incineration and open burning of waste:
CO2

CH4

N2O

X

X

X

HFCs

PFCs

SF6

NF3

CO2 emissions from organic carbon are not estimated and reported in the Waste sector since CO2 emissions are ofbiogenic origin and are covered under the AFOLU sector 67.

67 CO2 emissions of perennial biomass are reported as C stock losses, while CO2 emissions of annual biomass are not reported given that theCO2 removals that have originated that biomass are not reported too [This is because annual biomass is assumed to conclude its cycle within
a year -i.e. both CO2 removals and subsequent CO2 emissions occurring within a time-period of 1 year].

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4.C.1. Waste Incineration
Waste incineration is the activity of combustion of solid and liquid waste in controlled incineration facilities.
IPCC Equations
GHG emissions from waste incineration are estimated by applying the following equations of the 2006 IPCC
Guidelines.
 CO2 emissions (excluding from incineration of fossil liquid waste): Tier 1: Equations 5.1 & 5.2.
 Tier 2a: Tier 1 equation, although with user-specific AD on waste and for MSW on its composition in waste
types.
 Tier 2b: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as wellas user-specific values for dm, CF, and possibly for FCF and OF.
 Tier 3: Emissions are estimated based on plant-specific measurement data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
 CO2 emissions from incineration of fossil liquid waste 68:
 Tier 1: IPCC Tier 1 Equation 5.3
 Tier 2: IPCC Tier 1 equation, although with user-specific carbon content and oxidation factor
 Tier 3: Emissions are estimated based on plant-specific measurement data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines
Table 5.1 provides an overview on tier levels at which default values or country-specific data are to be applied for
calculating CO2 emissions.
 CH4 emissions: Tier 1: Equation 5.4
 Tier 2: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as wellas user-specific EF.
 Tier 3: Emissions are estimated based on plant-specific measurement data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
 N2O emissions: Tier 1: Equation 5.5
 Tier 2: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as wellas user-specific EF.
 Tier 3: Equation 5.6.
As explained in I.2 Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods
can be reported in the Software worksheets that implement IPCC Tier 1 equations.
Note: For the purposes of interoperability with the UNFCCC ETF Reporting Tool, the Software calculates estimatesof CO2, CH4 and N2O emissions from incineration of waste disaggregated by the origin of waste i.e. biogenic vs fossil
origin. In calculation worksheets, columns needed for such disaggregation are listed under the element Information
for UNFCCC CRT and separated by a black vertical line from columns needed to implement the IPCC equation.

68 N O emissions assumed negligible, otherwise to be calculated in worksheet Waste incineration. In such a case, parameters for2CO2 emissions estimate for the fossil liquid waste type are to be set to 0 to avoid double counting.

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Software Worksheets
The Software calculates CO2, CH4 and N2O emissions from waste incineration using the following worksheets: Waste Type Manager: contains parameter data for each waste type, and the selection for AD between wet 69 or
dry weight.
 Waste incineration: Contains for each subdivision/waste category/type of waste the amount of waste
incinerated and the relevant CO2, CH4 and N2O EFs and calculates associated GHG emissions.
 Fossil liquid incineration: Contains for each subdivision and type of fossil liquid waste 70 -i.e. solvents, lubricants,
waste oil- the total amount of fossil liquid waste incinerated, the carbon content of the waste and the oxidation
factor, and calculates associated GHG emissions. Unless fossil liquid waste is included in other types of waste(e.g., bulk industrial waste, hazardous waste), emissions from incineration of fossil liquid waste need to be estimatedin this calculation worksheet.
 N2O emissions from incineration of waste-Tier 3: Calculates for each subdivision/waste category/type ofwaste N2O emissions from incineration of waste based on site-specific data on flue gas concentrations.

69 the UNFCCC NGHGI requires Wet weights.

70 Where data allow users to disaggregate this component from other waste types

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User’s work Flowchart
Consistent with the key category analysis and the decision trees of the 2006 IPCC Guidelines, Figure 5.1 (CO2) and
Figure 5.2 (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-specific 71 EFs and/or measurement data.
Waste Incineration - solid waste - flowchart
STEP A
Waste Type Manager
Waste category/type and associated dm, CF and FCF
by Subdivision
by Waste category/type

STEP B
Waste Incineration
AD (bulk MSW AD may be calculated)by GHG
IPCC Equations Tier 1

IPCC Equation Tier 3

STEP C1
Waste Incineration
EF* or** dmi, CFi, FCFi, OFi

STEP C2N2O Emissions – Tier 3ECi, FGVi

STEP D1
Waste Incineration
CO2, CH4, N2O Emissions

STEP D2N2O Emissions – Tier 3
N2O Emissions* CH4 and N2O** CO2

Step A, Waste Type Manager, users (1) enter values for parameters for which an IPCC default value is notprecompiled, or (2) replace the value precompiled with their own user-specific values; and (3) enter user-specificwaste types, if any, and associated values for parameters.
Then, for each subdivision, if any:
Step B, in worksheet Waste incineration, users:
 first select 72 Carbon Dioxide (CO2), in the Gas toggle, in the heading of the TAB, then enter AD.
Step C1, in worksheet Waste incineration, users:
 for CO2, may re-enter 73 values for dm, CF, FCF and select or enter the value for OF; for CH4 & N2O users elect or enter the EF values; although for N2O this step is limited to Tier 1 and Tier 2
estimates, while for Tier 3 estimates Step C2 applies instead.
Step C2, in worksheet N2O Emissions from Incineration of waste – Tier 3, users enter values for FGVi (Fluegas volume generated) and ECi (N2O concentration in flue gas).
Step D1, in worksheet Waste incineration, for each row of data and for each GHG, the Software calculatesemissions in mass units (Gg). In addition, total emissions of each GHG are calculated.

71 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 methodologicalapproach 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.
72 Activity Data shall be entered in the worksheet with CO2 gas selected. Those AD are then used by the Sofwtare to calculate emissions fromall three GHGs, including in worksheet N2O Emissions from Incineration of waste – Tier 3
73 dm, CF, FCF values are automatically filled in by the Software, with values those have in the Waste Type Manager, when users select in the
dropdown menu the waste type.

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Step D2, in worksheet N2O Emissions from Incineration of waste – Tier 3, for each row of data, the Software
calculates N2O emissions in mass units (Gg). In addition, total N2O emissions are calculated.
Waste Incineration - fossil liquid - flowchart

by Subdivision
IPCC Tier 1 Equation

STEP A
Fossil liquid incineration
AD
STEP B
Fossil liquid incineration
FCF, OFSTEP C.3
Fossil liquid incineration
CO2 Emissions
For each subdivision, if any:
Step B, in worksheet Fossil liquid incineration, users select or enter waste type and enter waste amount.
Step C, in worksheet Fossil liquid incineration, users may enter user-specific values for CL (fossil carbon content)
and for OX (oxidation factor).
Step D, in worksheet Fossil liquid incineration, for each row of data, the Software calculates CO2 emissions inmass units (Gg). In addition, total CO2 emissions are calculated.

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Activity Data input
The 2006 IPCC Guidelines, Chapter 2 contain information about the compilation of activity data on waste generation
composition and management. Regional default data on incineration are provided in Table 2.1, and country-specificdata for some countries can be found in Annex 2A.1. Further, guidance on collecting AD for incineration is foundin Section 5.3.
As a starting step, users enter in the Waste Type Manager all user-specific waste categories and waste types tobe reported in the NGHGI; and for each waste type listed in the Waste Type Manager revise, where needed, precompiled values for Dry Matter Content (dm), Total Carbon in Dry Matter (CF) 74, Fossil Carbon in Total Carbon (FCF) 75.
Second, users compile the worksheet Waste incineration or Fossil liquid incineration either with a single row
of data for the entire category, with its univocal name/code entered in Column |Subdivision| [e.g. “country name”
or “unspecified” as selected from the dropdown menu], or with subnational aggregations, and for each of those theunivocal name/code entered in Column |Subdivision|:
Example: Single subdivision (unspecified)

Example: Multiple subdivisions

Then, for each subdivision in Column |Subdivision| data are entered in worksheet Waste incineration or Fossil
liquid incineration row by row as it follows: Waste incineration
Note: Activity Data to estimate emissions from each GHG shall be entered only once in worksheet Waste
incineration when Carbon Dioxide (CO2) is selected in the Gas toggle. Where CH4 or N2O are selected, AD cannot
be entered. The Software automatically compiles those activity data as activity data to calculate emissions of Methane(CH4) and Nitrous Oxide (N2O) in the calculation worksheet when the relevant GHG is selected in the Gas toggle;
including, where needed, in the worksheet N2O Emissions from Incineration of waste – Tier 3.
So, in worksheet Waste incineration, first select Carbon Dioxide (CO2) in the Gas toggle and then:
1. Column |Waste category|: select category of waste -municipal waste, industrial waste, sludge, other waste- fromdropdown menu.
2. Column |Type of waste|: select type of waste from dropdown menu. If data are not available by waste type
(food, garden and park, plastic, rubber and leather, etc) then select Bulk Municipal Waste (Equation 5.1), otherwise
enter each waste type, one per row (Equation 5.2).
Note that waste types in the dropdown menu are those listed in the Waste Type Manager.

Example: Bulk Municipal Waste option

74 Fraction of C in dry matter

75 Fraction of fossil C in total C

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Example: Selection of waste type

3. Column |Ai|: enter total amount of waste incinerated, in Gg.

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IPCC Inventory Software Fossil liquid incineration
In worksheet Fossil liquid incineration:
1. Column |Type of waste|: select type of waste from dropdown menu -i.e. Solvents, Lubricants, Waste oil- or entera user-specific type.

2. Column |A|: enter total amount of fossil liquid incinerated, in Gg.

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Emission Factor input
Guidance on choice of EFs and parameters for estimation of GHG emissions from waste incineration is provided
in Section 5.4.1 (CO2), Section 5.4.2 (CH4) and Section 5.4.3 (N2O) of the 2006 IPCC Guidelines. Updated guidancefor each GHG is provided in the corresponding Section of the 2019 Refinement.
Emission factors are to be entered for each of the GHG, as selected in the toggle, as it follows:
CARBON DIOXIDE (CO2) Waste incineration
In worksheet Waste incineration, when Carbon Dioxide (CO2) in the Gas toggle is selected:
1. Column |dmi|: the Software precompile 76 dm with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
Note: where users enter waste weight in a dry-weight basis, the value of 1 is to be entered as dm to maintainaccuracy of estimates.
2. Column |CFi|: the Software precompile76 CF with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
3. Column |FCFi|: the Software precompile76 FCF with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
4. Column |OFi|: the Software precompile76 OF 77 with the value 1 -i.e. 100% oxidation of carbon to CO2.
Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific) value; in fraction(value between 0 and 1).
Example: Single subdivision

Example: Multiple subdivisions

 Fossil liquid incineration
In worksheet Fossil liquid incineration:
1. Column |B|: the Software precompile FCF 78 with IPCC default value with the value -i.e. 80%-. Nevertheless,users can overwrite the values with a user-specific (e.g., subdivision-specific) value; in percentage (value between
1 and 100).

76 Of course, only if a value for the relevant parameter of the relevant waste type is contained in the waste type manager
77 Oxidation factor

78 Fossil carbon content of fossil liquid waste

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IPCC Inventory Software

2. Column |C|: the Software precompile OF77 with IPCC default value with the value -i.e. 80%-. Nevertheless, users
can overwrite the values with a user-specific (e.g., subdivision-specific) value; in percentage (value between 1 and100).
METHANE (CH4)
 Waste incineration
In worksheet Waste incineration, when Methane (CH4) in the Gas toggle is selected:
1. Column |EFi|: select from the drop-down menu the relevant IPCC default EF or enter user-specific EF (e.g.,country-specific) in kg CH4/Gg wet weight.
Note that IPCC default values are for waste reported on a wet weight basis; thus, where users enter AD on a dry weight basis IPCC default values shall not be
selected, and a user-specific value shall instead be entered.

 Fossil liquid incineration
2006 IPCC Guidelines do not provide methodological guidance to estimate CH4 emissions from Fossil liquidincineration. Users that wish to report those can use Waste incineration worksheet, although in such a case thewaste type is to be added in the Waste Type Manager.
NITROUS DIOXIDE (N2O)
 Waste incineration
In worksheet Waste incineration, when Nitrous Oxide (N2O) in the Gas toggle is selected:
First users select whether to apply IPCC Tier 1 Equation 79 or, where data available allow, to apply IPCC Tier 3
Equation. To do so:
1. Column |N2O Tier 3|: if users wish applying IPCC Tier 3 equation, then check the box, otherwise left it
unchecked. If checked all cells on the right-hand side are greyed and AD are copied by the Software in worksheet
N2O Emissions from Incineration of waste – Tier 3.
Example: Selection of Tier 3 for estimation of N2O emissionsThen, if the checkbox in Column |N2O Tier 3| is left unchecked:
2. Column |EFi|: select from the drop-down menu the relevant IPCC default EFs or enter user-specific EFs(e.g., country-specific) in kg N2O/Gg wet weight.

Note that IPCC default values are for waste reported on a wet weight basis; thus, where users enter AD on a dry weight basis IPCC default values shallnot be selected, and a user-specific value shall instead be entered.

 Otherwise, if the checkbox in Column |N2O Tier 3| is checked, in worksheet N2O Emissions from
Incineration of waste – Tier 3:
2. Column |ECi|: enter user-specific value of N2O concentration in flue gas, in mg N2O/m3 of flue gas.
3. Column |FGVi|: enter user-specific value of flue gas generated by incineration, in m3/Mg of waste
incinerated.

 Fossil liquid incineration
2006 IPCC Guidelines methodological guidance assumes N2O emissions to be negligible. Users that wish to report
those can use Waste incineration worksheet, although in such a case the waste type is to be added in the Waste
Type Manager.

79 To prepare estimates according to NGHGI Tier 1 or Tier 2

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Results
In worksheet Waste incineration, for each row of data the Software calculates in mass units, Gg, CO2 emissions
from incineration of solid waste of fossil origin, in Column |EFi|, and CH4 and N2O emissions from incinerationof total waste (fossil and biogenic), in Column |ETi|, as well as total emission as the sum of all emissions fromincineration of all waste categories and waste types listed in all subdivisions.
Furthermore, for purposes of UNFCCC CRT reporting, the Software also calculates:

1. Column |AFi|: amount of waste of fossil origin, Calculated as total waste multiplied by the FCF value entered in
the Waste Type Manager for the relevant waste type.
2. Column |ABi|: amount of waste of biogenic origin Calculated as total waste multiplied by 1-FCF.
Note: Users may instead enter a user-specific value for both amounts -i.e. waste of fossil and of biogenic origin-.
To do so, in both Columns |AFi| & |ABi| users:
a. first select Carbon Dioxide (CO2) in the Gas toggle, although the following applies to CH4 and N2O too,b. then select Specified to replace the default selection Calculated,accordingly the Software removes the green 80 colour of the cell and makes it editable.
Recall, the two components of total amount of waste -i.e. fossil vs biogenic waste- shall sum up to the value
contained in Column |Ai|. Thus, where users have data to enter as fossil and or biogenic amount of waste, bothamounts shall be entered and the sum of the two shall correspond to the value contained in Column |Ai|.
3. Column |EFi|: emissions of fossil origin, in Gg; for CH4 and N2O only, given that CO2 emissions of fossil
origin are already calculated.
4. Column |EBi|: emissions of biogenic origin, in Gg; for CO2, CH4, N2O.
In worksheet Fossil liquid incineration, for each row of data the Software calculates in mass units, Gg, CO2
emissions from incineration of fossil liquid waste, in Column |Fossil CO2 emissions|, as well as total emission as
the sum of all emissions from incineration of all waste types listed in all subdivisions.
In worksheet N2O Emissions from Incineration of waste – Tier 3, for each row of data the Software calculates
in mass units, Gg, N2O emissions from incineration of fossil liquid waste, in Column |Fossil CO2 emissions|, aswell as total emission as the sum of all emissions from incineration of all waste types listed in all subdivisions.

80 Green colour indicates cells where the Software calculates the value contained in.

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4.C.2. Open Burning of Waste
Open burning of waste is the activity of combustion of solid waste in open-air or in open dumps. It also can
include uncontrolled incineration devices.
IPCC Equations
GHG emissions from open burning are estimated by applying the following equations of the 2006 IPCC Guidelines.
 CO2 emissions: Tier 1: Equations 5.1 & 5.2.
 Tier 2a 81: Tier 1 equation, although with user-specific AD on waste and for MSW on its composition in waste
types.
 Tier 2b 82: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as
well as user-specific values for dm, CF, and possibly for FCF and OF.
 Tier 3: No IPCC Tier 3 Equation is provided in the 2006 IPCC Guidelines.
Table 5.1 provides an overview on tier levels at which default values or country-specific data are to be applied for
calculating CO2 emissions.
 CH4 emissions: Tier 1: Equation 5.4
 Tier 2: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as wellas user-specific EF.
 Tier 3: No IPCC Tier 3 Equation is provided in the 2006 IPCC Guidelines.
 N2O emissions: Tier 1: Equation 5.5
 Tier 2: Tier 1 equation, although with user-specific AD on waste, and for MSW on its composition, as wellas user-specific EF.
 Tier 3: No IPCC Tier 3 Equation is provided in the 2006 IPCC Guidelines.
As explained in I.2 Use of multiple tiers for reporting, GHG estimates prepared with user-specific Tier 3 methods
can be reported in the Software worksheets that implement IPCC Tier 1 equations.
Note: For the purposes of interoperability with the UNFCCC ETF Reporting Tool, the Software calculates estimatesof CO2, CH4 and N2O emissions from open burning disaggregated by the origin of waste i.e. biogenic vs fossil origin.
In calculation worksheets, columns needed for such disaggregation are listed under the element Information for
UNFCCC CRT and separated by a black vertical line from columns needed to implement the IPCC equation.
Software Worksheets
The Software calculates CO2, CH4 and N2O emissions from open burning using the following worksheets: Waste Type Manager: contains parameter data for each waste type, and the selection for AD between wet 83 or
dry weight.
 Open burning of waste: Contains for each subdivision/waste category/type of waste the amount of waste
burnt and the relevant CO2, CH4 and N2O EFs and calculates associated GHG emissions.

81 Tier 2a method for open burning of waste could incorporate annual surveys on the amounts and the composition of waste burned byhouseholds, authorities and companies responsible for the waste management.
82 Tier 2b method for open burning of waste could incorporate annual and detailed surveys on the amounts and the composition of waste
burned by households, authorities and companies responsible for the waste management described in Tier 2a, with a combined measurement
programme for emission factors related to the practices of open burning in the country.
83 the UNFCCC NGHGI requires Wet weights.

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User’s work Flowchart
Consistent with the key category analysis and the decision trees of the 2006 IPCC Guidelines, Figure 5.1 (CO2) and
Figure 5.2 (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-specific 84 EFs and/or measurement data.
Open burning of Waste - solid waste - flowchart
STEP A
Waste Type Manager
Waste category/type and associated dm, CF and FCF
by Subdivision
by Waste category/type

STEP B
Open burning of Waste
AD (bulk MSW AD may be calculated)by GHG
IPCC Equations Tier 1

STEP C
Open burning of Waste
EF* or** dmi, CFi, FCFi, OFi* CH4 and N2O** CO2

STEP D
Open burning of Waste
CO2, CH4, N2O Emissions

Step A, Waste Type Manager, users (1) enter values for parameters for which an IPCC default value is notprecompiled, or (2) replace the value precompiled with their own user-specific values; and (3) enter user-specificwaste types, if any, and associated values for parameters.
Then, for each subdivision, if any:
Step B, in worksheet Open burning of waste, users:
 first select 85 Carbon Dioxide (CO2), in the Gas toggle, in the heading of the TAB, then enter AD.
Step C, in worksheet Open burning of waste, users:
 for CO2, may re-enter 86 values for dm, CF, FCF and select or enter the value for OF; for CH4 & N2O users elect or enter the EF values.
Step D, in worksheet Open burning of waste, for each row of data and for each GHG, the Software calculatesemissions in mass units (Gg). In addition, total emissions of each GHG are calculated.

84 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 methodologicalapproach 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.
85 Activity Data shall be entered in the worksheet with CO2 gas selected. Those AD are then used by the Sofwtare to calculate emissions fromall three GHGs, including in worksheet N2O Emissions from Incineration of waste – Tier 3
86 dm, CF, FCF values are automatically filled in by the Software, with values those have in the Waste Type Manager, when users select in the
dropdown menu the waste type.

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Activity Data input
The 2006 IPCC Guidelines, Chapter 2 contain information about the compilation of activity data on waste generation
composition and management. Regional default data on incineration are provided in Table 2.1, and country-specificdata for some countries can be found in Annex 2A.1. Further, guidance on collecting AD for open burning is foundin Section 5.3.
As a starting step, users enter in the Waste Type Manager all user-specific waste categories and waste types tobe reported in the NGHGI; and for each waste type listed in the Waste Type Manager revise, where needed, precompiled values for Dry Matter Content (dm), Total Carbon in Dry Matter (CF) 87, Fossil Carbon in Total Carbon (FCF) 88.
Second, users compile the worksheet Open Burning of Waste either with a single row of data for the entire
category, with its univocal name/code entered in Column |Subdivision| [e.g. “country name” or “unspecified” asselected from the dropdown menu], or with subnational aggregations, and for each of those the univocal name/code
entered in Column |Subdivision|:
Note: Activity Data to estimate emissions from each GHG shall be entered only once in worksheet Open Burningof Waste when Carbon Dioxide (CO2) is selected in the Gas toggle. Where CH4 or N2O are selected, AD cannot beentered. The Software automatically compiles those activity data as activity data to calculate emissions of Methane(CH4) and Nitrous Oxide (N2O) in the calculation worksheet when the relevant GHG is selected in the Gas toggle.
So, in worksheet Open Burning of Waste select Carbon Dioxide (CO2) in the Gas toggle and then:
1. Column |Waste category|: select category of waste -municipal waste, industrial waste, sludge, other waste- fromdropdown menu.
2. Column |Type of waste|: select type of waste from dropdown menu. If data are not available by waste type
(food, garden and park, plastic, rubber and leather, etc) then select Bulk Municipal Waste (Equation 5.1), otherwise
enter each waste type, one per row (Equation 5.2).
Note that waste types in the dropdown menu are those listed in the Waste Type Manager.

3. Column |Ai|: enter total amount of waste open burned, in Gg.

87 Fraction of C in dry matter

88 Fraction of fossil C in total C

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Emission Factor input
Guidance on choice of EFs and parameters for estimation of GHG emissions from open burning of waste isprovided in Section 5.4.1 (CO2), Section 5.4.2 (CH4) and Section 5.4.3 (N2O) of the 2006 IPCC Guidelines. Updated
guidance for each GHG is provided in the corresponding Section of the 2019 Refinement.
Emission factors are to be entered for each of the GHG, as selected in the toggle, as it follows:
CARBON DIOXIDE (CO2)
In worksheet Open Burning of Waste, when Carbon Dioxide (CO2) in the Gas toggle is selected:
4. Column |dmi|: the Software precompile 89 dm with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
Note: where users enter waste weight in a dry-weight basis, the value of 1 is to be entered as dm to maintainaccuracy of estimates.
5. Column |CFi|: the Software precompile76 CF with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
6. Column |FCFi|: the Software precompile76 FCF with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
7. Column |OFi|: the Software precompile76 OF 90 with the value 0.58 -i.e. 58% of carbon oxidised to CO2.
Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific) value; in fraction(value between 0 and 1).
METHANE (CH4)
In worksheet Open Burning of Waste, when Methane (CH4) in the Gas toggle is selected:
4. Column |EFi|: select from the drop-down menu the relevant IPCC default EF or enter user-specific EF (e.g.,country-specific) in kg CH4/Gg wet weight.

Note that IPCC default values are for waste reported on a wet weight basis; thus, where users enter AD on a dry weight basis IPCC default values shall not be
selected, and a user-specific value shall instead be entered.

NITROUS OXIDE (N2O)
In worksheet Open Burning of Waste, when Nitrous Oxide (N4O) in the Gas toggle is selected:
4. Column |dmi|: the Software precompile 91 dm with the value contained in the Waste Type Manager for the
relevant waste type. Nevertheless, users can overwrite the values with a user-specific (e.g., subdivision-specific)
value; in fraction (value between 0 and 1).
Note: where users enter waste weight in a dry-weight basis, the value of 1 is to be entered as dm to maintainaccuracy of estimates.
5. Column |EFi|: select from the drop-down menu the relevant IPCC default EF or enter user-specific EF (e.g.,country-specific) in kg CH4/Gg dry weight.
Results
In worksheet Open Burning of Waste, for each row of data the Software calculates in mass units, Gg, CO2 emissions
from open burning of solid waste of fossil origin, in Column |EFi|, and CH4 and N2O emissions from incinerationof total waste (fossil and biogenic), in Column |ETi|, as well as total emission as the sum of all emissions fromincineration of all waste categories and waste types listed in all subdivisions.
Furthermore, as explained in 4.C.1. Waste Incineration, for purposes of UNFCCC CRT reporting, the Software
also calculates CO2 emissions from biogenic carbon as well as disaggregates CH4 and N2O emissions in a fossil
component and a biogenic component.

89 Of course, only if a value for the relevant parameter of the relevant waste type is contained in the waste type manager
90 Oxidation factor

91 Of course, only if a value for the relevant parameter of the relevant waste type is contained in the waste type manager

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4.D. Wastewater Treatment and Discharge
Information
Wastewater treatments and discharges are classified into Domestic and Industrial wastewater.
The Wetlands Supplement extends wastewater treatment to Constructed Wetlands. 92
Figure 6.2 of the Wetlands Supplement represents the different pathways for wastewater treatment and discharge. It isa good practice to draw a diagram like Figure 6.2 to consider treatment and discharge systems and pathways includingcollected and uncollected as well as treated and untreated, of all wastewaters of both origin: Domestic and Industrial.
GHG
The Software estimates the following GHGs for wastewater treatment and discharge:
CO2

CH4

N2O

X

X

HFCs

PFCs

SF6

NF3

CO2 emissions from organic carbon are not estimated and reported in the Waste sector since CO2 emissions are ofbiogenic origin and are covered under the AFOLU sector 93.
N2O emissions can occur as direct emissions from advanced treatment plants, and indirect emissions fromwastewater after disposal of effluent into waterways, lakes or the sea.

92 Including Constructed Wetlands (CWs) and Semi-Natural Treatment Wetlands (SNTWs)

93 CO2 emissions of perennial biomass are reported as C stock losses, while CO2 emissions of annual biomass are not reported given that theCO2 removals that have originated that biomass are not reported too [This is because annual biomass is assumed to conclude its cycle within
a year -i.e. both CO2 removals and subsequent CO2 emissions occurring within a time-period of 1 year].

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4.D.1. Domestic Wastewater Treatment and Discharge
Domestic wastewater treatment and discharge is the activity of treatment and discharge of wastewater fromhousehold use. According to the IPCC guidelines, treatment and discharge of commercial wastewater are reported
as part of domestic wastewater.
Hereafter information is reported aggregated for each GHG:I.
METHANE (CH4) emissions
II.
NITROUS OXIDE (N2O) emissions (direct and indirect)
Note for both GHGs, domestic wastewater treated in Constructed Wetlands is reported in separate worksheet andso care should be taken to separate AD between all types of treatment and discharge pathways andConstructed Wetlands.
Note users need to ensure consistency of data/information used to estimate in different worksheets CH4 and N2Oemissions.

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METHANE (CH4)
IPCC Equations
CH4 emissions from Domestic Wastewater Treatment and Discharge are estimated by applying the following
equations of the 2006 IPCC Guidelines and its Wetlands Supplement.
 CH4 emissions (excluding treatment in Constructed Wetlands)
 Tier 1: Equations 6.1, 6.2 and 6.3.
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
 CH4 emissions from treatment in Constructed Wetlands Tier 1: Equations 6.1, 6.2 and 6.3 of the Wetlands Supplement.
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
Software Worksheets
The Software calculates CH4 and N2O emissions from Domestic Wastewater Treatment and Discharge using thefollowing worksheets: CH4 emissions: Contains for each subdivision the amount of organically degradable matter in treated 94
wastewater, as calculated or entered, as well as the CH4 EF and calculates associated CH4 emissions.
 CH4 emissions from constructed wetlands: Contains for each subdivision the amount of organicallydegradable matter in wastewater, as calculated or entered, as well as the CH4 EF, as calculated or entered, andcalculates associated CH4 emissions.

94 Excluding Constructed Wetlands treatments

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User’s work Flowchart
Consistent with the key category analysis and the decision tree Figure 6.2 of the 2006 IPCC Guidelines and Figure 6.3of the Wetlands Supplement worksheets, 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 95 EFs and/or measurement data.
Domestic Wastewater Treatment and Discharge – CH4 – Flowchart
All but Constructed Wetlands

by Treatment system

Constructed Wetlands

by Subdivision
by Constructed Wetlands type
IPCC Equations Tier 1

STEP A1
CH 4 Emissions

STEP A2
CH 4 Emissions from Constructed Wetlands

STEP B1
CH 4 Emissions

STEP B2
CH 4 Emissions from Constructed Wetlands

STEP C1
CH 4 Emissions

STEP C2
CH 4 Emissions from Constructed Wetlands

Enter/Calculate AD (TOW)Enter/Calculate CH4 EF (population income)CH4 Emissions

Enter/Calculate AD (TOW)Enter/Calculate CH4 EF (Bo, MCF))

CH4 Emissions

Using a different worksheet according to the treatment system (i.e. Constructed Wetlands vs Other
systems), for each subdivision, if any:
Step A1, in worksheet CH4 Emissions, users enter either Total Organics in Wastewater (TOW) or Population, Biochemical
Oxygen Demand (BOD) and correction factor for industrial BOD to calculate TOW.
Step A2, in worksheet CH4 Emissions from Constructed Wetlands, users enter either Total Organics in Wastewater(TOW) or Population, Biochemical Oxygen Demand and correction factor for industrial BOD to calculate TOW.
Step B1, in worksheet CH4 Emissions, users either enter Weighted Emission Factor (WEF) or enter Population, as
stratified by income’s level and type of treatment and dischargement pathways, and associated EF -the EF may alternatively
be calculated from maximum methane producing capacity (B0) and Methane Correction Factor (MCF)- and calculate WEF.
Step B2, in worksheet CH4 Emissions from Constructed Wetlands, for each type of Constructed Wetlands,
users enter either EF or maximum methane producing capacity (B0) and Methane Correction Factor (MCF) and calculate EF.
Step C1, in worksheet CH4 Emissions, for each row of data users enter Sludge removed, if any, as well as CH4 flared
and CH4 recovered for energy use then the Software calculates emissions in mass units (Gg). In addition, total emissions
are calculated.
Step C2, in worksheet CH4 Emissions from Constructed Wetlands, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.

95 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 methodologicalapproach 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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Activity Data input
The AD for this source category is the amount of organically degradable material in the wastewater (TOW). Thisparameter is a function of human population and it can be calculated from the biochemical oxygen demand (kgBOD/year) to oxidise the organic matter (Equations 6.3 and 6.3)
WORKSHEET CH4 Emissions
Table 6.4 provides BOD values in domestic wastewater for selected regions and countries. Section 6.2.2.3 provides
guidance on data needs and where to find and how to apply data.
Users compile the worksheet CH4 Emissions either with a single row of data for the entire category, with its
univocal name/code entered in Column |Subdivision| [e.g. “country name” or “unspecified” as selected from thedropdown menu], or with subnational aggregations, and for each of those the univocal name/code entered inColumn |Subdivision|.
For each subdivision in Column |Subdivision| data are entered as it follows:
The Software provides two options for AD, TOW, in the dropdown menu in Column |Organic degradable material
in wastewater (kg BOD/yr)|: Calculated or Specified.
So, as a first step:
1. Column |Organic degradable material in wastewater|: users select either Specified, if user-specific data (e.g., country-specific data) on TOW are available, otherwise Calculated, which implements Equation 6.3.

once selected, users follow one of the following two paths:
A. TOW Specified
2. Column |TOW|: enter TOW, in kg of degradable organic matter per year

B. TOW Calculated
2. Column |P|: enter population, capita
3. Column |BOD|: select from the drop-down menu the relevant IPCC default EF or enter user-specificEF, in grams of degradable organic matter per capita per day
4. Column |Correction factor for industrial BOD discharged into sewers (I)|: users select: either Specified, if user-specific data (e.g., country-specific data) are available, otherwise Calculated, which implements Equations 6.1 and 6.2

once selected, users follow one of the following two paths:
A. I Specified
5. Column |I|: enter correction factor for co-discharge, dimensionless
B. I Calculated
5. Column |I|: click the Edit markon the right-hand side. Sub-worksheet below will open:
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6. Column |j|: select from the drop-down menu the relevant type of treatment and discharge pathway
or enter a user-specific7. Column |Pj|: enter the degree of utilization, in the relevant subdivision, of the relevant type oftreatment and discharge pathway, a fraction between 0 and 1.
8. Column |Ij|: select from the drop-down menu the IPCC default correction factor or enter a userspecific, a value from 1 onward
Note that 1.25 means that co-discharged organic matter from industrial sources equals to 25% of that discharged by domestic sources.
Note that 1 means that co-discharge in uncollected type of treatment and discharge pathway is not relevant for this category.

Note the weighted average is calculated automatically in the green cell at the bottom of Column |Ij|

As a final step:
9. Column |S|: users enter the amount of sludge removed, kg of degradable organic matter per year, if any
WORKSHEET CH4 Emissions from Constructed Wetlands
Users compile the worksheet CH4 Emissions from Constructed Wetlands either with a single row of data forthe entire category, with its univocal name/code entered in Column |Subdivision| [e.g. “country name” or“unspecified” as selected from the dropdown menu], or with subnational aggregations, and for each of those theunivocal name/code entered in Column |Subdivision|.
For each subdivision in Column |Subdivision| data are entered as it follows:
The Software provides two options for AD, TOW, in the dropdown menu in Column |Organic degradable material
treated in CWj (kg BOD/yr)|: Calculated or Specified.
So, as a first step:
1. Column |Organic degradable material treated in CWj|: users select either Specified, if user-specific data (e.g., country-specific data) on TOW are available, otherwise Calculated, which implements Equation 6.3.

once selected, users follow one of the following two paths:
A. TOW Specified
2. Column |TOW|: enter TOW, in kg of degradable organic matter per year

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B. TOW Calculated
2. Column |j|: select from the drop-down menu the relevant Type of Constructed Wetlands (CWj) or enter
user-specific type
3. Column |Pj|: enter population served by the relevant CWj, capita
4. Column |BOD|: select from the drop-down menu the relevant IPCC default EF or enter user-specificEF, in grams of degradable organic matter per capita per day
5. Column |Correction factor for industrial BOD discharged into sewers (I)|: select from the drop-downmenu the relevant IPCC default or enter user-specific value:
Note that 1.25 means that co-discharged organic matter from industrial sources equals to 25% of that discharged by domestic sources.
Note that 1 means that co-discharge in uncollected type of treatment and discharge pathway is not relevant for this category.

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Emission Factor input
WORKSHEET CH4 Emissions
The Software provides two options to deal with the Emission Factor, WEF, in the dropdown menu in Column|Weighted Emission Factor (kg CH4/kg BOD)|: Calculated or Specified.
So, as a first step:
1. Column |Weighted Emission Factor (kg CH4/kg BOD)|: users select either Specified, if user-specific data (e.g., country-specific data) on WEF are available, otherwise Calculated, which implements Equations 6.1 and 6.2

once selected, users follow one of the following two paths:
A. WEF Specified
2. Column |WEF|: enter WEF, in kg of CH4 emissions per kg of degradable organic matter

B. WEF Calculated
2. Column |WEF|: click the Edit markon the right-hand side. Sub-worksheet below will open:

3. Column |i|: select the income group (rural, urban high income and urban low income) from drop-downmenu or enter user-specific group
4. Column |Ui|: enter the fraction of population in the group I, a fraction between 0 and 1
Note that in the last cell of Column Ui the Software sum up the fractions entered in the column. Fractions shall sum up to 1, otherwise the Softwareshows a red background colour in the cell to signal the error.

Once i and Ui are entered, the Software shows on the left-hand side a symbol
a lower level of variables to be entered to allow the calculation of WEF.

. Users click on it to open

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5. Column |j|: select from the drop-down menu the relevant type of treatment and discharge pathway orenter a user-specific6. Column |Tij|: enter the degree of utilization, in the group of population i, of the relevant type oftreatment and discharge pathway, a fraction between 0 and 1.

Note that table 6.5 provides for some countries the fraction of population for each income group and the associated degree of utilization of types oftreatment and discharge pathway.
Note that in the last cell of Column Ui the Software sum up the fractions entered in the column. Fractions shall sum up to 1, otherwise the Softwareshows a red background colour in the cell to signal the error.

The Software provides two options for EF in the dropdown menu in Column | Emission Factor (kgCH4/kg BOD)|: Calculated or Specified. So:
1. Column |Emission Factor (kg CH4/kg BOD)|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.2

once selected, users follow one of the following two paths:
A. EF Specified
2. Column |EF|: enter EF, in kg of CH4 emissions per kg of degradable organic matter

B. EF Calculated

8. Column |B0|: the Software precompile maximum methane producing capacity with the IPCC default valueof 0.6; users can overwrite the value with a user-specific value, in kg CH4/kg BOD

Note that: for domestic wastewater, a COD-based value of Bo can be converted into a BOD-based value by multiplying it with a factor of 2.4

9. Column |MCF|: once users select from the dropdown menu one of the IPCC default types oftreatment and discharge pathways, the Software automatically compiles in this column the IPCC
default methane correction factor; users can overwrite it with a user-specific value. Where a user-specific
type of treatment and discharge pathway has been entered in Column j, users enter a user-specificvalue, a fraction between 0 and 1.
Note the calculation of WEF is implemented at three levels:
I. First, WEFj is calculated per each type of treatment and discharge pathway j used by a relevant groupof population
II. Second, WEFi is calculated per each population group i

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II

I
II
II

I
III.

Third, WEF is calculated per each subdivision

II

WORKSHEET CH4 Emissions from Constructed Wetlands
The EF for wastewater treatment in CW is a function of the maximum CH4 producing potential, Bo and the MCF(Equation 6.2 of the Wetlands Supplement).
The Software provides two options for EF in the dropdown menu in Column |Emission Factor (kg CH4/kg BOD)|:
Calculated or Specified. So:
1. Column |Emission Factor (kg CH4/kg BOD)|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.2

once selected, users follow one of the following two paths:
A. EF Specified
2. Column |EF|: enter EF, in kg of CH4 emissions per kg of degradable organic matter

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B. EF Calculated
2. Column |B0|: once users select from the dropdown menu one of the IPCC default types of constructedwetlands, the Software automatically compiles in this column the IPCC default maximum methane producing
capacity; users can overwrite it with a user-specific value. Where a user-specific type constructed wetlands
has been entered in Column j, users enter a user-specific value, in kg CH4/kg BOD
3. Column |MCFj|: once users select from the dropdown menu one of the IPCC default types of
constructed wetlands, the Software automatically compiles in this column the IPCC default methane correction
factor; users can overwrite it with a user-specific value. Where a user-specific type constructed wetlands
has been entered in Column j, users enter a user-specific value, a fraction between 0 and 1.

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Results
WORKSHEET CH4 Emissions
Then, to get Results as CH4 emissions for each Subdivision, users:
 Column |F|: enter the annual amount of CH4 generated that is flared at the treatment site; Column |R|: enter the annual amount of CH4 generated that is captured and used for energy production.
Finally, the Software calculates in Column |CH4 emissions| the CH4 emissions in mass units, Gg, for each Subdivision,as the CH4 generated minus the quantity recovered, either flared or used for energy production, as well as total CH4emission.
WORKSHEET CH4 Emissions from Constructed Wetlands
For each row of data the Software calculates in mass units, Gg, CH4 emissions in Column |CH4 emissions| as wellas total CH4 emissions.

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NITROUS OXIDE (N2O)
IPCC Equations
GHG emissions from Domestic Wastewater Treatment and Discharge are estimated by applying the following
equations of the 2006 IPCC Guidelines and its Wetlands Supplement.
 Direct N2O emissions (excluding treatment in Constructed Wetlands)
 Tiers 1 & 2 & 3: None.
However, equation 6.9. is provided in Box 6.1 of the IPCC Guidelines together with an EF calculated for the
Northern United States. This equation is not qualified as a methodological tier level, although users can apply
it where direct N2O emissions from advanced centralized wastewater treatment plants with controlled
nitrification and denitrification steps are to be estimated. As such, Equation 6.9 is implemented in the Software
as well as the EF value given in Box 6.1, which, although provided in the Software, is NOT qualified as an
IPCC default EF.
 Indirect N2O emissions (including treatment in Constructed Wetlands)
 Tier 1: Equation 6.7 & 6.8.
 Tier 2: Tier 1 equation, although with user-specific EF.
 Tier 3: No IPCC Tier 3 Equation is provided in the 2006 IPCC Guidelines.
 N2O emissions from treatment in Constructed Wetlands Tier 1: Equations 6.5 and 6.6 of the Wetlands Supplement.
 Tier 2: Tier 1 equation, although with user-specific EF.
 Tier 3: No IPCC Tier 3 Equation is provided in the Wetlands Supplement.
Software Worksheets
The Software calculates N2O emissions from Domestic Wastewater Treatment and Discharge using the following
worksheets: Direct N2O emissions: Contains for each subdivision the amount of population that uses advanced treatment
plants94 as well as the N2O EF and calculates associated N2O emissions.
 N2O emissions from constructed wetlands: Calculates for each subdivision the amount of nitrogen in
effluents to constructed wetlands, contains the N2O EF and calculates associated N2O emissions.
 Indirect N2O Emissions: Calculates for each subdivision the amount of nitrogen in effluents from treatment
plants 96, subtracts the N treated in wastewater plants, contains the N2O EF, and calculates associated N2Oemissions.

96 Including from Constructed Wetlands

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User’s work Flowchart
Consistent with the key category analysis and the decision tree Figure 6.4 of the Wetlands Supplement worksheets,
GHG estimates are calculated using a single methodological tier or applying a combination of tiers according to theavailability of AD and of user-specific 97 EFs and/or measurement data.
Domestic Wastewater Treatment and Discharge – N2O – Flowchart
All but Coastal Wetlands

by Treatment system

Coastal Wetlands

by Subdivision
by Constructed Wetlands type
IPCC Equations Tier 1 (with exception of Direct N2O emissions)

STEP A1
Direct N2O Emissions from
Treatment Plants

AD (Population served bywastewater treatment plants &industrial wastewater co-discharge)

STEP A2
Indirect N 2O Emissions

AD (Total N in effluent minus Total
N treated in plants))

STEP B1
Direct N2O Emissions from
Treatment Plants

STEP B2
Indirect N 2O Emissions

STEP C1
Direct N2O Emissions from
Treatment Plants

STEP C2
Indirect N 2O Emissions

N2O EFN2O Emissions

N2O EFN2O Emissions

STEP A3N2O Emissions from
Constructed Wetlands

Calculate AD (Total N in effluent)

STEP B3N2O Emissions from
Constructed Wetlands
N2O EF

STEP C3N2O Emissions from
Constructed Wetlands
N2O Emissions

Using different worksheets according to the treatment system (i.e. Constructed Wetlands vs Other systems),
for each subdivision, if any:
Step A1, in worksheet Direct N2O Emissions from Treatment Plants, users enter Population served by treatment
plants and fraction of industrial co-discharged proteins.
Step A2, in worksheet Indirect N2O Emissions, users enter Population, per capita protein consumption, fraction of N inproteins, fraction of proteins discharged not consumed, and fraction of industrial proteins co-discharged, N removed with Sludge tocalculate Total Nitrogen in effluent.
Step A3, in worksheet N2O Emissions from Constructed Wetlands, users enter Population, per capita protein
consumption, fraction of N in proteins, fraction of proteins discharged not consumed, and fraction of industrial proteins co-discharged,
N removed with Sludge to calculate Total Nitrogen in effluent.
Step B1, in worksheet Direct N2O Emissions from Treatment Plants, users enter EF.
Step B2, in worksheet Indirect N2O Emissions, users enter EF.
Step B3, in worksheet N2O Emissions from Constructed Wetlands, for each type of Constructed Wetlands,
users enter EF.
Step C1, in worksheet Direct N2O Emissions from Treatment Plants, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.
Step C2, in worksheet Indirect N2O Emissions, for each row of data the Software calculates emissions in massunits (Gg). In addition, total emissions are calculated.
Step C3, in worksheet N2O Emissions from Constructed Wetlands, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.

97 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 methodologicalapproach 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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Activity Data input
N2O emissions from wastewater depends on the amount of N in wastewaters
Users compile the worksheet Direct N2O Emissions from Treatment Plants or Indirect N2O Emissions or
N2O Emissions from Constructed Wetlands either with a single row of data for the entire category, with its
univocal name/code entered in Column |Subdivision| [e.g. “country name” or “unspecified” as selected from thedropdown menu], or with subnational aggregations, and for each of those the univocal name/code entered inColumn |Subdivision|.
Then, for each subdivision in Column |Subdivision| users:
WORKSHEET Direct N2O emissions from treatment plants
1. Column |A|: enter Population in the subdivision, capita
2. Column |B|: enter Degree of utilization of modern, centralized wastewater treatment plants, a fraction between 0 and 1
3. Column |C|: can enter a user-specific value by overwriting the IPCC default value precompiled -i.e. 1.25- forthe fraction of industrial proteins co-discharged, kg of total N discharged / kg N in domestic wastewater
WORKSHEET Indirect N2O emissions
1. Column |A|: enter Population in the subdivision, capita
2. Column |B|: enter per capita protein consumption, in kg protein per capita per day
Note if national statistics on protein consumed or protein supply are not available, Food Balance Sheets of
FAOSTAT (https://www.fao.org/faostat/en/#data/FBS) can be used as activity data on per capita protein
supply quantity. This information represents the total amount of protein available to the population but must be
adjusted to reflect the fraction of protein consumed (FPC), according to Equation 6.10a of the 2019 Refinement.
Default regional values of FPC are listed in Table 6.10a.
3. Column |C|: can enter a user-specific value by overwriting the IPCC default value precompiled -i.e. 0.16- forthe fraction of Nitrogen in protein.
4. Column |D|: select from the drop-down menu the IPCC default value for the fraction of non-consumed proteinsdisposed in sewer system or enter a user-specific, kg of N in domestic wastewater / kg N in consumed proteins.
5. Column |E|: can enter a user-specific value by overwriting the IPCC default value precompiled -i.e. 1.25- forthe fraction of industrial proteins co-discharged, kg of total N discharged / kg N in domestic wastewater
6. Column |F|: enter the amount of N removed with sludge, if any, kg N
7. Column |H|: the Software automatically compiles the amount of N emitted as direct N2O emissions fromtreatment plants from data entered in worksheet Direct N2O emissions from treatment plants, kg N/year
8. Column G: the Software calculates the amount of N contained in effluent water as the total N discharged minus
the amount removed as sludge and already directly emitted as N2O from treatment plants.
WORKSHEET N2O emissions from Constructed Wetlands
1. Column |Type of constructed wetlands|: select the type of the CWs from drop-down menu or enter a userspecific type.
2. Column |A|: enter Population served by the relevant type of CWs, capita
3. Column |B|: enter per capita protein consumption, in kg protein per capita per day
4. Column |C|: can enter a user-specific value by overwriting the IPCC default value precompiled -i.e. 0.16- forthe fraction of Nitrogen in protein.
5. Column |D|: select from the drop-down menu the IPCC default value for the fraction of non-consumed proteinsdisposed in sewer system or enter a user-specific, kg of N in domestic wastewater / kg N in consumed proteins.
6. Column |E|: can enter a user-specific value by overwriting the IPCC default value precompiled -i.e. 1.25- forthe fraction of industrial proteins co-discharged, kg of total N discharged / kg N in domestic wastewater
7. Column |F|: enter the amount of N removed with sludge, if any, kg N
Note that no guidance is provided on Sludge in the Wetlands Supplement

8. Column G: the Software calculates the amount of N contained in effluent water as the total N discharged minus
the amount removed as sludge.

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Emission Factor input
WORKSHEET Direct N2O emissions from treatment plants
1. Column |D|: can enter a user-specific EF value by overwriting the IPCC default value precompiled -i.e. 0.0032-,
kg N2O/person/year
WORKSHEET Indirect N2O emissions
1. Column |I|: can enter a user-specific EF value by overwriting the IPCC default value precompiled -i.e. 0.005-,
kg N2O-N/kg N
WORKSHEET N2O emissions from Constructed Wetlands
1. Column |H|: once users select from the dropdown menu one of the IPCC default types of constructed wetlands,
the Software automatically compiles in this column the IPCC default EF; users can overwrite it with a user-specificvalue. Where a user-specific type constructed wetlands has been entered in Column Type of constructed wetlands,
users enter a user-specific value, in kg N2O-N/kg N

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Results
WORKSHEET Direct N2O emissions from treatment plants
For each row of data the Software calculates in mass units, Gg, direct N2O emissions in Column |F| as well as total
N2O emissions.

WORKSHEET Indirect N2O emissions
For each row of data the Software calculates in mass units, Gg, indirect N2O emissions in Column |K| as well as
total N2O emissions.

WORKSHEET N2O emissions from Constructed Wetlands
For each row of data the Software calculates in mass units, Gg, N2O emissions in Column |J| as well as total N2O
emissions.

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4.D.2. Industrial Wastewater Treatment and Discharge
Industrial wastewater treatment and discharge is the activity of treatment and discharge of wastewater fromhousehold use.
Hereafter, information is reported aggregated for each GHG:
I. METHANE (CH4) emissions
II. NITROUS OXIDE (N2O) emissions (direct and indirect)
Note for both GHGs, industrial wastewater treated in Constructed Wetlands is reported in separate worksheet andso care should be taken to separate AD between all types of treatment and discharge pathways andConstructed Wetlands.
Note users need to ensure consistency of data/information used to estimate in different worksheets CH4 and N2Oemissions.

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METHBNE (CH4)
IPCC Equations
CH4 emissions from Industrial Wastewater Treatment and Discharge are estimated by applying the following
equations of the 2006 IPCC Guidelines and its Wetlands Supplement.
 CH4 emissions (excluding treatment in Constructed Wetlands)
 Tier 1: Equations 6.4, 6.5 and 6.6.
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
 CH4 emissions from treatment in Constructed Wetlands Tier 1: Equations 6.1, 6.2 and 6.4 of the Wetlands Supplement.
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
Software Worksheets
The Software calculates CH4 emissions from Industrial Wastewater Treatment and Discharge using the following
worksheets: CH4 emissions: Contains for each subdivision the amount of organically degradable matter in treated 98
wastewater, as calculated or entered, as well as the CH4, as calculated or entered, EF and calculates associatedCH4 emissions.
 CH4 emissions from constructed wetlands: Contains for each subdivision the amount of organicallydegradable matter in wastewater, as calculated or entered, as well as the CH4 EF, as calculated or entered, andcalculates associated CH4 emissions.

98 Excluding Constructed Wetlands treatments

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User’s work Flowchart
Consistent with the key category analysis and the decision tree Figure 6.2 of the 2006 IPCC Guidelines and Figure 6.3of the Wetlands Supplement worksheets, 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 99 EFs and/or measurement data.
Industrial Wastewater Treatment and Discharge – CH4 – Flowchart
All but Coastal Wetlands

by Treatment system

Coastal Wetlands

by Subdivision
by Industry Typeby Constructed Wetlands type
IPCC Equations Tier 1

STEP A1
CH 4 Emissions

STEP A2
CH 4 Emissions from Constructed Wetlands

STEP B1
CH 4 Emissions

STEP B2
CH 4 Emissions from Constructed Wetlands

STEP C1
CH 4 Emissions

STEP C2
CH 4 Emissions from Constructed Wetlands

Enter/Calculate AD (TOW)Enter/Calculate CH4 EF (Bo, MCF)

CH4 Emissions

Enter/Calculate AD (TOW)Enter/Calculate CH4 EF (Bo, MCF))

CH4 Emissions

Using a different worksheet according to the treatment system (i.e. Constructed Wetlands vs Other
Systems), for each subdivision, if any:
Step A1, in worksheet CH4 Emissions, users enter either Total Organics in Wastewater (TOW) or Total Industry Product,
Wastewater generated, Chemical Oxygen Demand (COD) to calculate TOW.
Step A2, in worksheet CH4 Emissions from Constructed Wetlands, users enter either Total Organics in Wastewater(TOW) or Wastewater generated and Chemical Oxygen Demand (COD) to calculate TOW.
Step B1, in worksheet CH4 Emissions, users either enter Weighted Emission Factor (WEF) or enter type of treatment
and dischargement pathways, maximum methane producing capacity (B0), Methane Correction Factor (MCF) to calculate WEF.
Step B2, in worksheet CH4 Emissions from Constructed Wetlands, for each type of Constructed Wetlands,
users enter either EF or maximum methane producing capacity (B0) and Methane Correction Factor (MCF) and calculate EF.
Step C1, in worksheet CH4 Emissions, for each row of data users enter Sludge removed, if any, as well as CH4 flared
and CH4 recovered for energy use then the Software calculates emissions in mass units (Gg). In addition, total emissions
are calculated.
Step C2, in worksheet CH4 Emissions from Constructed Wetlands, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.

99 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 methodologicalapproach 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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Activity Data input
The AD for this source category is the amount of organically degradable material in the wastewater (TOW). Thisparameter is a function of industrial production and associated wastewater generation and it can be calculated fromthe chemical oxygen demand (kg COD/year) to oxidise the organic matter (Equations 6.6 and 6.4)
WORKSHEET CH4 Emissions
Table 6.9 provides Wastewater production and COD values in industrial wastewater for industry types. Section
6.2.3.3 provides guidance on data needs and where to find and how to apply data.
Users compile the worksheet CH4 Emissions either with a single row of data for the entire category, with its
univocal name/code entered in Column |Subdivision| [e.g. “country name” or “unspecified” as selected from thedropdown menu], or with subnational aggregations, and for each of those the univocal name/code entered inColumn |Subdivision|.
For each subdivision in Column |Subdivision| data are entered as it follows:
The Software provides two options for AD, TOW, in the dropdown menu in Column |Organic degradable material
in wastewater (kg COD/yr)|: Calculated or Specified.
So, as a first step:
1. Column |Organic degradable material in wastewater|: users select either Specified, if user-specific data (e.g., country-specific data) on TOW are available, otherwise Calculated, which implements Equation 6.6.

once selected, users follow one of the following two paths:
A. TOW Specified
2. Column |TOW|: enter TOW, in kg of degradable organic matter per year
B. TOW Calculated
2. Column |i|: select from the drop-down menu the relevant IPCC default industry type or enter a userspecific3. Column |Pi|: enter amount of product of industry sector i, tons per year
4. Column |Wi|: once users select from the dropdown menu one of the IPCC default types of industry, theSoftware automatically compiles in this column the IPCC default wastewater generated; users can overwrite itwith a user-specific value. Where a user-specific industry type has been entered in Column Industry sector,
users enter a user-specific value, m3 per ton of industrial product5. Column |CODi|: once users select from the dropdown menu one of the IPCC default types of industry,
the Software automatically compiles in this column the IPCC default chemical oxygen demand; users canoverwrite it with a user-specific value. Where a user-specific industry type has been entered in Column
Industry sector, users enter a user-specific value, in kg of degradable per m3 of wastewater
As a final step:
6. Column |S|: users enter the amount of sludge removed in the relevant industry sector, kg of degradable organic
matter per year, if any
WORKSHEET CH4 Emissions from Constructed Wetlands
Users compile the worksheet CH4 Emissions from Constructed Wetlands either with a single row of data forthe entire category, with its univocal name/code entered in Column |Subdivision| [e.g. “country name” or“unspecified” as selected from the dropdown menu], or with subnational aggregations, and for each of those theunivocal name/code entered in Column |Subdivision|.
For each subdivision in Column |Subdivision| data are entered as it follows:
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The Software provides two options for AD, TOW, in the dropdown menu in Column |Organic degradable material
treated in CWj (kg COD/yr)|: Calculated or Specified.
So, as a first step:
1. Column |Organic degradable material treated in CWj|: users select either Specified, if user-specific data (e.g., country-specific data) on TOW are available, otherwise Calculated, which implements Equation 6.4.

once selected, users follow one of the following two paths:
A. TOW Specified
2. Column |TOW|: enter TOW, in kg of degradable organic matter per year
B. TOW Calculated
2. Column |j|: select from the drop-down menu the relevant Type of Constructed Wetlands (CWj) or enter
user-specific type
3. Column |CODi|: once users select from the dropdown menu one of the IPCC default types of industry,
the Software automatically compiles in this column the IPCC default chemical oxygen demand; users canoverwrite it with a user-specific value. Where a user-specific industry type has been entered in Column
Industry sector, users enter a user-specific value, in kg of degradable per m3 of wastewater
4. Column |Wi,j|: enter amount of wastewater treated in the relevant CWj, m3 of wastewater generated by
the relevant industry type i

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Emission Factor input
WORKSHEET CH4 Emissions
The Software provides two options to deal with the Emission Factor, WEF, in the dropdown menu in Column|Weighted Emission Factor (kg CH4/kg COD)|: Calculated or Specified.
So, as a first step:
1. Column |Weighted Emission Factor (kg CH4/kg COD)|: users select either Specified, if user-specific data (e.g., country-specific data) on WEF are available, otherwise Calculated, which implements Equation 6.6

once selected, users follow one of the following two paths:
A. WEF Specified
2. Column |WEFi|: enter WEF, in kg of CH4 emissions per kg of degradable organic matter
B. WEF Calculated
2. Column |WEFi|: click the Edit markon the right-hand side. Sub-worksheet below will open:

3. Column |j|: select from the drop-down menu the relevant type of treatment and discharge pathway orenter a user-specific4. Column |Uj|: enter the degree of utilization of the relevant type of treatment and discharge pathway, afraction between 0 and 1.

Note that in the last cell of Column Uj the Software sum up the fractions entered in the column. Fractions shall sum up to 1, otherwise the Softwareshows a red background colour in the cell to signal the error.

The Software provides two options for EF in the dropdown menu in Column |Emission Factor (kgCH4/kg COD)|: Calculated or Specified. So:
5. Column |Emission Factor (kg CH4/kg COD)|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.5

once selected, users follow one of the following two paths:
A. EF Specified
6. Column |EF|: enter EF, in kg of CH4 emissions per kg of degradable organic matter
B. EF Calculated
6. Column |B0|: once users select from the dropdown menu one of the IPCC default types oftreatment and discharge pathways, the Software automatically compiles in this column the IPCC
default maximum methane producing capacity; users can overwrite it with a user-specific value. Where
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a user-specific type of treatment and discharge pathway has been entered in Column j, users
enter a user-specific value, in kg CH4/kg COD
7. Column |MCF|: once users select from the dropdown menu one of the IPCC default types oftreatment and discharge pathways, the Software automatically compiles in this column the IPCC
default methane correction factor; users can overwrite it with a user-specific value. Where a userspecific type of treatment and discharge pathway has been entered in Column j, users enter auser-specific value, a fraction between 0 and 1.
Note the calculation of WEF is implemented at two levels:
I. First, WEFj is calculated per each type of treatment and discharge pathway j used by a relevant industry
sectorII. Second, WEFi is calculated per industry sector i
WORKSHEET CH4 Emissions from Constructed Wetlands
The EF for wastewater treatment in CW is a function of the maximum CH4 producing potential, Bo and the MCF(Equation 6.2 of the Wetlands Supplement).
The Software provides two options for EF in the dropdown menu in Column |Emission Factor (kg CH4/kg COD)|:
Calculated or Specified. So:
1. Column |Emission Factor (kg CH4/kg COD)|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.2

once selected, users follow one of the following two paths:
A. EF Specified
2. Column |EF|: enter EF, in kg of CH4 emissions per kg of degradable organic matter
B. EF Calculated
2. Column |B0|: the Software precompile maximum methane producing capacity with the IPCC default value of
0.25; users can overwrite the value with a user-specific value, in kg CH4/kg COD
3. Column |MCFj|: once users select from the dropdown menu one of the IPCC default types of
constructed wetlands, the Software automatically compiles in this column the IPCC default methane correction
factor; users can overwrite it with a user-specific value. Where a user-specific type constructed wetlands
has been entered in Column j, users enter a user-specific value, a fraction between 0 and 1.

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Results
WORKSHEET CH4 Emissions
For each row of data the Software calculates in mass units, Gg, CH4 emissions in Column |CH4 emissions| as wellas total CH4 emissions.
WORKSHEET CH4 Emissions from Constructed Wetlands
For each row of data the Software calculates in mass units, Gg, CH4 emissions in Column |CH4 emissions| as wellas total CH4 emissions.

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NITROUS OXIDE (N2O)
IPCC Equations
N2O emissions can occur as direct emissions from treatment plants and indirect emissions from wastewater after
disposal of effluent into waterways, lakes or the sea, as well as from CWs. No methodology is provided in the 2006
IPCC Guidelines to estimate N2O emissions from industrial wastewater treatment and discharge. Thus, the Software
implements methodological guidance provided in the 2019 Refinement. Further, the Software implements
methodological guidance provided in the Wetlands Supplement to estimate N2O emissions from CWs.
 Direct N2O emissions (excluding treatment in Constructed Wetlands)
 Tier 1: Equations 6.11(New) and 6.13(New).
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2019 Refinement.
 Indirect N2O emissions (excluding treatment in Constructed Wetlands)
 Tier 1: Equations 6.12 (New) and 6.14 (New).
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2019 Refinement.
 N2O emissions from treatment in Constructed Wetlands Tier 1: Equations 6.5, 6.7 of the Wetlands Supplement.
 Tier 2: Tier 1 equation, although with user-specific AD on wastewater and user-specific EF.
 Tier 3: Emissions are estimated based on treatment system-specific data. No IPCC Tier 3 Equation isprovided in the 2006 IPCC Guidelines.
Software Worksheets
The Software calculates N2O emissions from Industrial Wastewater Treatment and Discharge using the following
worksheets: N in Wastewater Contains for each industry sector in each subdivision the AD -total N in wastewater-, as enteredor calculated, as well the associated types of treatment and discharge pathways used.
 Direct N2O Emissions from Treatment Plants Contains for each industry sector the N2O EF and calculates
associated direct N2O emissions.
 N2O Emissions from Effluent Wastewater Contains for each industry sector the N2O EF and calculates
associated indirect N2O emissions.
 N2O emissions from constructed wetlands: Calculates for each subdivision the amount of nitrogen in
effluents to constructed wetlands, contains the N2O EF and calculates associated N2O emissions.

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User’s work Flowchart
Consistent with the key category analysis and the decision trees, Figure 6.6 of the 2019 Refinement and Figure 6.4 of
the Wetlands Supplement, GHG estimates are calculated using a single methodological tier or applying a combinationof tiers according to the availability of AD and of user-specific 100 EFs and/or measurement data.
Industrial Wastewater Treatment and Discharge – N2O – Flowchart
All but Coastal Wetlands

by Treatment system

Coastal Wetlands

by Subdivision
by Constructed Wetlands type
IPCC Equations Tier 1

STEP A1
N in Wastewater

AD (total N in wastewater and treatment types and discharge pathways)

STEP B1
Direct N2O Emissions from
Treatment Plants

STEP B2
Indirect N 2O Emissions

STEP C1
Direct N2O Emissions from
Treatment Plants

STEP C2
Indirect N 2O Emissions

N2O EFN2O Emissions

N2O EFN2O Emissions

STEP A3N2O Emissions from
Constructed Wetlands

Calculate AD (Total N in effluent)

STEP B3N2O Emissions from
Constructed Wetlands
N2O EF

STEP C3N2O Emissions from
Constructed Wetlands
N2O Emissions

Using different worksheets according to the treatment system (i.e. Constructed Wetlands vs Other systems),
for each subdivision, if any:
Step A1, in worksheet N in Wastewater, users enter industry product, wastewater generated, N concentration in wastewaterand types of treatment and discharge pathways for each industry sector.
Step A3, in worksheet N2O Emissions from Constructed Wetlands, users enter N concentration in wastewater, yearlyflow rate of wastewater -or calculate it from industry product, wastewater generated- and type of CW for each industry sector.
Step B1, in worksheet Direct N2O Emissions from Treatment Plants, users enter EF.
Step B2, in worksheet Indirect N2O Emissions, users enter EF.
Step B3, in worksheet N2O Emissions from Constructed Wetlands, for each type of Constructed Wetlands,
users enter EF.
Step C1, in worksheet Direct N2O Emissions from Treatment Plants, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.
Step C2, in worksheet Indirect N2O Emissions, for each row of data the Software calculates emissions in massunits (Gg). In addition, total emissions are calculated.
Step C3, in worksheet N2O Emissions from Constructed Wetlands, for each row of data the Software calculatesemissions in mass units (Gg). In addition, total emissions are calculated.

100 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can beapplied 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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Activity Data input
N2O emissions from wastewater depends on the amount of N in wastewaters
Users compile the worksheet N in Wastewater or N2O Emissions from Constructed Wetlands either with asingle row of data for the entire category, with its univocal name/code entered in Column |Subdivision| [e.g.
“country name” or “unspecified” as selected from the dropdown menu], or with subnational aggregations, and foreach of those the univocal name/code entered in Column |Subdivision|.
Then, for each subdivision in Column |Subdivision| users:
WORKSHEET N in wastewater
1. Column |i|: select from the drop-down menu the relevant industry sector or enter a user-specific
The Software provides two options for AD in the dropdown menu in Column |Total N in Wastewater from industry(kg N/yr)|: Calculated or Specified. So:
2. Column |Total N in Wastewater from industry|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.13(NEW)once selected, users follow one of the following two paths:
C. AD Specified
3. Column |TN(ind)|: enter AD, in kg of N in total amount of wastewater treated in the year
D. AD Calculated
3. Column |Pi|: enter total production of the relevant industry sector i, in ton of products produced in theyear
4. Column |Wi|: once users select from the dropdown menu one of the IPCC default industry sector forwhich an IPCC default value is available the Software automatically compiles in this column the IPCC
default wastewater generated per ton of product; users can overwrite it with a user-specific value. Where a userspecific industry sector has been entered in Column i, or there is not an IPCC default value for an IPCC
industry sector, users enter a user-specific value, in m3 of wastewater generated per ton of product5. Column |TNi|: once users select from the dropdown menu one of the IPCC default industry sector forwhich an IPCC default value is available the Software automatically compiles in this column the IPCC
default N concentration in wastewater; users can overwrite it with a user-specific value. Where a user-specificindustry sector has been entered in Column i, or there is not an IPCC default value for an IPCC industry
sector, users enter a user-specific value, in kg N per m3 of wastewater generated.
Once completed TN(ind), the Software shows on the left-hand side a symbol . Users click on it to open a lower
level of variables to be entered.

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6. Column |j|: select from the drop-down menu the relevant type of treatment and discharge pathway or enter auser-specific7. Column |Tij|: enter the degree of utilization, in the relevant subdivision, of the relevant type of treatment anddischarge pathway, a fraction between 0 and 1.

Note that in the last cell of Column Tij the Software sum up the fractions entered in the column. Fractions shall sum up to 1, otherwise the Software shows a red
background colour in the cell to signal the error.

In addition, although not for AD input, users in
8. Column |Estimate N2O emissions from plants|: indicate, by clicking the checkbox, whether to estimate direct
N2O emissions in the worksheet Direct N2O Emissions from Treatment Plants
WORKSHEET N2O Emissions from Constructed Wetlands
1. Column |j|: select from the drop-down menu the relevant type of Constructed Wetlands or enter a user-specific2. Column |i|: select from the drop-down menu the relevant industry sector or enter a user-specific3. Column |TNij|: once users select from the dropdown menu one of the IPCC default industry sector for whichan IPCC default value is available the Software automatically compiles in this column the IPCC default N
concentration in wastewater; users can overwrite it with a user-specific value. Where a user-specific industry sector
has been entered in Column i, or there is not an IPCC default value for an IPCC industry sector, users enter auser-specific value, in kg N per m3 of wastewater generated.
The Software provides two options for AD in the dropdown menu in Column |Yearly flow rate of industrial
wastewater treated by CWj (m3/yr)|: Calculated or Specified. So:
4. Column |Yearly flow rate of industrial wastewater treated by CWj|: users select either Specified, if user-specific data (e.g., country-specific data) on EF are available, otherwise Calculated, which implements Equation 6.7

once selected, users follow one of the following two paths:
E. AD Specified
5. Column |TN(ind)|: enter AD, in kg of N in total amount of wastewater treated in the year
F. AD Calculated
5. Column |Pij|: enter total production of the relevant industry sector i, in ton of products produced in theyear
6. Column |WWij|: once users select from the dropdown menu one of the IPCC default industry sectors
for which an IPCC default value is available the Software automatically compiles in this column the IPCC
default wastewater generated per ton of product; users can overwrite it with a user-specific value. Where a userspecific industry sector has been entered in Column i, or there is not an IPCC default value for an IPCC
industry sector, users enter a user-specific value, in m3 of wastewater generated per ton of product

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Emission Factor input
WORKSHEET Direct N2O emissions from treatment plants
All fields are compiled by the Software with information entered in worksheet N in Wastewater. Thus, users Clickon the left-hand side a symbol .

1. Column |EFj|: select from the drop-down menu IPCC default EF or enter a user-specific value, kg N2O-N/kg
N
WORKSHEET N2O Emissions from Effluent wastewater
All fields are compiled by the Software with information entered in worksheet N in Wastewater. Thus, users Clickon the left-hand side a symbol .

1. Column |Nrem|: select from the drop-down menu IPCC default value for the fraction 101 of N removed attreatment plants or enter a user-specific value, fraction between 0 and 1
2. Column |EFj|: select from the drop-down menu IPCC default EF or enter a user-specific value, kg N2O-N/kg
N
WORKSHEET N2O emissions from Constructed Wetlands
1. Column |EFj|: select from the drop-down menu IPCC default EF or enter a user-specific value, kg N2O-N/kg
N

101 Note that if Direct N2O emissions have been calculated, the value to enter here equals to

Wastewater] divided by TNind(i) minus N in Sludge removed, if any

𝐸𝐸𝑖𝑖

44/28

[as calculated in worksheet N in

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Results
WORKSHEET Direct N2O emissions from treatment plants
For each row of data the Software calculates in mass units, Gg, direct N2O emissions in Column |Ei| as well as total
N2O emissions.
WORKSHEET N2O emissions from Effluent wastewater
For each row of data the Software calculates in mass units, Gg, indirect N2O emissions in Column | Ei| as well as
total N2O emissions.
WORKSHEET N2O emissions from Constructed Wetlands
For each row of data the Software calculates in mass units, Gg, N2O emissions in Column |E| as well as total N2O
emissions.

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4.E. Other
Information
GHG emissions from waste handling activities not covered elsewhere in 4A-4D categories are estimated under thiscategory.
GHGs
In general, waste handling activities generate the following GHGs:
CO2

CH4

N2O

X

X

X

HFCs

PFCs

SF6

NF3

Only CO2 emissions of fossil origin are estimated and reported in Waste sector.
IPCC Equations
No guidance/methodology is provided in the 2006 IPCC Guidelines.
The Software implements the IPCC generic equation to estimate GHG emissions: AD (i.e., amount of waste treated)
multiplied by corresponding EF.
Software Worksheets
All GHGs 102 emissions are estimated in the single worksheet Other

102 CO2 (fossil origin), CH4 and N2O

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User’s work Flowchart
GHG estimates are calculated using a single methodological tier, i.e. Tier 2 or applying a combination of tiers
according to the availability of AD and of user-specific 103 EFs and/or measurement data.
by Subdivision
IPCC Basic Equation (Tier 2)

STEP A
Other
AD

STEP B
Other
EF

STEP COther
GHG Emissions
The estimation of GHG emissions involves following steps for each subdivision, if any.
Step A, in worksheet Other, users collect and enter data on the source and activity data.
Step B, in worksheet Other, users collect and enter in each row the associated EF.
Step C, in worksheet Other, for each row of data, the Software calculates the emissions in mass units (Gg). In
addition, total emissions are calculated.

103 Where the inventory of the source-category is stratified by subdivisions instead of a single aggregate, subdivision-specific EFs can beapplied 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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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 withsubnational 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, row by row, as follows:
1. Column |SRC|: select one of the activities from the dropdown menu or enter a user-specific activity.
Activities listed are:
 CH4 and N2O emissions from fossil liquid waste incineration: If CO2 emissions are estimated in worksheet Fossil
liquid incineration of category 4.C, then CH4 and N2O emissions can be estimated here. In such a case, AD
type in Column |AT| is incineration, the AD unit Column |U| is to be consistent with the EF available andthe quantity in Column |AD| is to correspond to the value entered in Column |A| of worksheets Fossil
liquid incineration.
 CH4 and N2O emissions from flaring at SWDS: if CH4 is flared in worksheet Methane emissions of categories
4.A, then CH4 and N2O emissions should be estimated here. In such a case, AD type in Column |AT| isflaring, the AD unit Column |U| is to be consistent with the EF available and the quantity in Column |AD|is to correspond to the value entered in Column |F| of worksheet Methane emissions.
 CH4 and N2O emissions from flaring at biogas facility: if CH4 is flared in worksheet Biological treatment of solid
waste of category 4.B, then CH4 and N2O emissions should be estimated here. In such a case, AD type inColumn |AT| is flaring, the AD unit Column |U| is to be consistent with the EF available and the quantity
in Column |AD| is to correspond to the value entered in Column |F| of worksheet Biological treatmentof solid waste.
 CH4 and N2O emissions from flaring at wastewater treatment plants: if CH4 is flared in worksheet CH4 emissions of
categories 4.D, then CH4 and N2O emissions should be estimated here. In such a case, AD type in Column|AT| is flaring, the AD unit Column |U| is to be consistent with the EF available and the quantity in Column|AD| is to correspond to the value entered in Column |F| of worksheet CH4 emissions.
2. Column |AT|: enter activity type corresponding to the source selected.
3. Column |AD|: enter AD quantity.
4. Column |U|: enter Unit of AD.
Note: AD are entered once, regardless to the selection of the GHG in the toggle, given that AD apply to theestimate of every GHG.

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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” toggle, to enter EF for each GHG one byone.

Results
Then, for each GHG, in worksheet Other , for each row of data the Software calculates in mass units, Gg, emissions
in Column |E| as well as total emissions.

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Annex I: Mapping between the IPCC Inventory Software and the UNFCCC ETF 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 theParis 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 theirnational GHG inventory, have invited IPCC to work together to facilitate interoperability between the Software andthe UNFCCC ETF Reporting Tool. Consequently, the Software has been upgraded to operationalize theinteroperability. Specifically, users of the Software can estimate GHG emissions and removals for all categories andgases that are required to be reported pursuant to the CRT. Once data are entered into the Software, users wishingto use these data to facilitate reporting to the UNFCCC must generate a file in the Software (in JSON format). Thisfile, can then subsequently, through a separate UNFCCC platform, be uploaded and further processed through the
UNFCCC ETF 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 mappingof 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 categories and gases between the IPCC
Software and the CRT. The specific information presented in this annex related to reporting of emissions from thewaste sector in the CRT is supplemental to the general information provided in the IPCC Inventory Software UNFCCC Interoperability – CRT Export Quick Start Guide.

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CRT visualization tables in the IPCC Inventory Software
The mapping between the Software and the CRT are visualized in the Software to allow the user to properly understand(thus enhancing transparency) and keep for internal use the results of the conversion of IPCC category GHG
estimates into UNFCCC NGHGI categories.
To generate the visualization tables select, from the main ribbon, “Export/Import” and then “UNFCCC CRT”.
For complete guidance on how to produce a CRT data set and compile data from the underlying worksheets of the
Software into the CRT data set, 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 the data entered in the Software are mapped to the UNFCCC CRT. The data entered in the Software are notautomatically used to meet 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 visualization tables and second the information once imported into that tool.

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How to read mapping tables
The mapping tables have been developed to enhance transparency of the relationship between the categories in the
Software and the UNFCCC ETF Reporting Tool. For each cell in the CRT, the mapping tables describe the sourceof the data from the Software that is reported in that cell. The majority of cells in the CRT map from the underlying
category-specific worksheets of the Software. In the case of short-lived climate forcer emissions, data in the sector
summary tables of the CRT are mapped from the IPCC sectoral reporting table.
The specific instructions vary, depending on the nature of the category, and how many calculation worksheets fromthe 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 gas of interest
4. The waste category, type of waste and/or treatment pathway
5. The column that contains the relevant information, with an indication of any mathematical operation needed(e.g. SUM, MULTIPLY BY, etc)
6. Any conversions needed to ensure correct units map to the UNFCCC CRT (e.g. DIVIDE by 1,000,000 toconvert kilograms to kilo tonnes)
By illustration, the directions in the mapping file to report CH4 emissions from composting of municipal solid waste
in the CRT, and the corresponding location of the information in the Software are shown below. Generally, whitecells in the CRT are mapped from 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
UNFCCC CRT

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 consideration of 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 thecolumn/row to which 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.

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The sign "PLUS" indicates an additional element for mapping in the cell, which pertains to an additional
IPCC category.
 The signs "ALLEXCEPT" indicates all elements for mapping to be included except the listed element,
because this element (e.g. category) is already included elsewhere.
 The signs "MULTIPLY BY" and "WEIGHTED AVERAGE" indicate the corresponding mathematicaloperation to be applied to information sourced from the Software.
There are two elements for the mapping of waste sector emissions relevant to highlight for users:
1. Wet weight and dry weight. Users have the choice in the I.1 Waste Type Manager to enter AD for solid
waste either on a wet weight basis or a dry weight basis. For reporting in the CRT, the user shall select Wet Weightin the Waste Type Manager. The mapping to the visualized CRT will then:a. CRT category 5.A (Solid Waste Disposal): maps AD in wet weight;
b. CRT category 5.B (Biological Treatment of Solid Waste): converts the original AD on a wet weight basis to
dry weight by multiplying those by the dry matter content and maps the calculated dry-weight AD;
c. CRT table 5.C (Incineration and open burning of waste): map AD in wet weight.
For CRT category 5.C.2 (open burning), consistent with the 2006 IPCC Guidelines, N2O emissions are calculated
based on the dry weight of waste, nevertheless AD in CRT table 5.C is requested in wet weight. Users mayreport the corresponding dry weight used in the calculations in the documentation box and/or NID.
2. Classes of decomposability. The naming convention for classes of waste decomposability in solid waste
disposal sites, and the waste types assigned to each class changed slightly between the 2006 IPCC Guidelines andthe 2019 Refinement as shown in Table 1 below.
According to the footnote to table 5.A of the CRT, “(5) Less decomposable waste includes wood, engineered wood products,
and tree branches (wood). Moderately decomposable waste includes paper, textile and nappies. Highly decomposable waste includes
food waste and grass (garden and park waste excluding tree branches). Bulk waste can be used if the fractions of less, moderately andhighly decomposable waste in MSW are not known.” Taking into account the evolution of the waste nomenclature, andthe agreed table 5.A of the CRT, the classes of waste decomposability in the Software are as presented in Table 1
below.
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Table 1. Classes of decomposability of solid waste in Software
Default Waste Types in
IPCC Inventory Software

2006 IPCC Guidelines
2019 Refinement(Tables 3.3 and 3.4)

2019 Refinement(Table 3.0 (New))Class of decomposability in CRT 5.A

Municipal Waste
Wood

Slowly degrading waste

Less decomposable wastes

Less decomposable wastes

Paper and cardboard

Slowly degrading waste

Moderately decomposable wastes

Moderately decomposable wastes

TextilesSlowly degrading waste

Moderately decomposable wastes

Moderately decomposable wastes

Moderately decomposable wastes

Moderately decomposable wastes

Disposable nappies
Garden and Park

Moderately degrading
waste

Highly decomposable wastes

Highly decomposable wastes

Food waste

Rapidly degrading waste

Highly decomposable wastes

Highly decomposable wastes

Bulk waste

Bulk waste

Bulk waste

Bulk waste

Inert (Glass, metal, plastic,
rubber, leather)

Inert (Excluded from CRT5.A)

Industrial Waste
Food beverages andtobaccoHighly decomposable wastes

Pulp and paper

Moderately decomposable wastes

TextileModerately decomposable wastes

Construction anddemolition

Less decomposable wastes

Wood and wood products

Less decomposable wastes

Bulk waste

Bulk waste

Inert (solvents, plastics,
rubber, petroleum
products)

Inert (Excluded from CRT5.A)

SludgeIndustrial sewage sludge

Rapidly degrading waste

Highly decomposable wastes

Municipal sewage sludge

Rapidly degrading waste

Highly decomposable wastes

Inert

Less decomposable wastes

Other
Clinical waste

Bulk waste

Hazardous waste

Bulk waste

Inert

Inert (Excluded from CRT5.A)

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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 thecorresponding mapping instructions from the Software.
Table 2. 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 waste
sector. Table 3 explains the existence of notation keys for each table relevant for reporting of GHG emissions
from the waste sector. If appropriate for national circumstance (e.g. a category labelled as “IE” or “NA” is really
not occurring in your country “NO”) you may change the type of notation key presented prior to generating the
JSON file. Recall that for reporting in the CRTs, Parties should provide the necessary explanations for the use of
the notation keys “NE” and “IE”. Refer to the UNFCCC Interoperability- CRT Export Quick Start Guide formore information on how to change notation keys and enter notation key explanations.
Table 3. Automatic Reporting of Notation Keys in the Waste Sector of the CRT
CRT
Table

CRT category

Parameter/Gas

Automatic
mapping

Explanation

NOx, CO,NMVOCNOCRT category 5.D.3 (other wastewater) does not occur in the Software,
therefore precursor emissions from this category also do not occur.

NA

According to the 2006 IPCC Guidelines “Emissions from flaring are
however not significant, as the CO2 emissions are of biogenic origin
and the CH4 and N2O emissions are very small, so good practice in thewaste sector does not require their estimation.”. Thus, category 5.E
allows for reporting of CH4 and N2O emissions, while CO2 is “NA”.

IE

Precursor emissions from this category should already be included
under a subcategory of CRT category 5.A (Solid waste disposal), 5.B(Biological treatment of solid waste) or 5.D (wastewater treatment anddischarge).

NA

The 2006 IPCC Guidelines assign MCFs to the type of solid waste
disposal sites (e.g. managed anaerobic, unmanaged – deep) and not tothe class of decomposability of each waste type. As solid waste disposalsites contain a mixture of waste types, reporting of a single value of
MCF by decomposability class is considered “Not Applicable”.

5

5.D.3 Other

5

5.E CH4 andN2O emissions
from CH4 flaring
at waste facilities

CO2

5

5.E CH4 andN2O emissions
from CH4 flaring
at waste facilities

NOx, CO,
NMVOC

5.A

5.A.1 (all)
5.A.2
5.A.3

MCF for eachdecomposability
class

5.A

5.A.1
5.A.2
5.A.3

CH4 for eachdecomposability
class

IE

Although the Software calculates CH4 generated by each waste types ineach solid waste disposal site, CH4 emissions are not currently separated
by class of decomposability of waste types. Thus, “IE” is applied at levelof Decomposability class.

5.C

5.C.1.a.ii.5
5.C.1.b.ii.6

AD, CO2, CH4,
N 2O

NO

This category reflects incineration of other biogenic and other nonbiogenic sources of waste. This category is listed as “NO” because all
waste from the Software is captured elsewhere in CRT 5.C.

NO

This category includes GHG emissions from wastewater treatment
other than domestic wastewater and industrial wastewater. This
category is listed as “NO” because all emissions from wastewater
treatment are already captured by categories 5.D.1 and 5.D.2.

5.D

5.D.3

AD, CH4, N2O

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