When considering emissions from end users as opposed to energy producers, for example, emissions from power stations are re-allocated to users of electricity.
Wrth ystyried allyriadau gan ddefnyddwyr yn hytrach na chynhyrchwyr ynni, er enghraifft, caiff allyriadau o orsafoedd pŵer eu hailneilltuo i ddefnyddwyr trydan.