CLIMATE LEADERS GREENHOUSE GAS INVENTORY PROTOCOL

          CORE MODULE GUIDANCE
          Indirect Emissions from
          Purchases/Sales of
          Electricity and Steam
CLIMATED
U.S. Environmental Protection Agency
October 2OO4

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The Climate Leaders Greenhouse Gas Inventory Protocol is based on the Greenhouse Gas Protocol (GHG Protocol)
developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development
(WBCSD). The GHG Protocol consists of a corporate accounting and reporting standard and separate calculation
tools. The Climate Leaders Greenhouse Gas Inventory Protocol is an effort by EPA to enhance the GHG Protocol to fit
more precisely what is needed for Climate Leaders. The Climate Leaders Greenhouse Gas Protocol consists of the fol-
lowing components:

•  Design Principles Guidance

•  Core Modules Guidance

•  Optional Modules Guidance

All changes and additions to the GHG Protocol made by Climate Leaders are summarized in the Climate Leaders
Greenhouse Gas Inventory Protocol Design Principles Guidance.

For more information regarding the Climate Leaders Program, visit us on the web at www.epa.gov/climateleaders

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Purchases/Sales  of Electricity  and Steam  —
                      Guidance

 1. Introduction	1
   1.1. Non-Utility Sales of Electricity or Steam	1
   1.2. Utility Reporting of Purchased Electricity or Steam	1
   1.3. Emissions of CO2 versus CH4 and N2O for Purchases/Sales of Electricity and Steam	1
 2. Methods for Estimating Emissions	3
   2.1. Estimating Emissions from Purchased Electricity	3
   2.2. Estimating Emissions from Purchased Steam 	4
   2.3. Estimating Emissions from Sales of Electricity and/or Steam	6
   2.4. Allocating Emissions from a Co-Generation Facility to Separate
   Electricity and Steam Outputs	7
 3. Choice  of Activity Data and Emissions  Rates	1O
   3.1. Activity Data	10
   3.2. Emission Rates	10
      3.2.1. Electricity Purchases	10
      3.2.2. Steam Purchases	12
 4. Completeness	13
 5. Uncertainty Assessment	14
 6. Reporting and Documentation	15
 7. Inventory Quality Assurance and Quality Control	16
 Appendix  A: Example of Co-Generation
 Allocation  Methods	17
 Appendix  B: eGRID Subregion  Emission Rates	2O
                         CLIMATE  LEADERS  GHG  INVENTORY PROTOCOL

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                         Purchases/Sales
of  Electricity
 Guidance
and  Steam —
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Purchases/Sales  of  Electricity  and  Stea
                        Guidance

 Introduction
    Indirect emissions are those that result from
    a Climate Leaders Partner's activities, but
    are actually emitted from sources owned
 by other entities. A major source of indirect
 emissions occurs through the use of purchased
 electricity or steam. Carbon dioxide (C02),
 methane (CH4), and nitrous oxide (N20) are
 emitted to the atmosphere as fossil fuels are
 burned to produce heat and power. Therefore,
 manufacturing operations and other activities
 that use purchased electricity or steam indi-
 rectly cause emissions of greenhouse gases
 (GHG). The resulting emissions depend on the
 amount of energy used and the mix of fuel that
 goes into producing this electricity or steam.
 EPA requires that Partners report the indirect
 emissions associated with their use of pur-
 chased steam and electricity. This document
 presents guidance on estimating GHG indirect
 emissions resulting from these sources. This
 module also provides guidance on reporting
 emissions from the sales of steam and electrici-
 ty by non-utilities.

 1.1.  Non-Utility  Sales
 of Electricity  or Steam
 Manufacturing or processing facilities can have
 onsite power plants that produce electricity
 and/or steam to meet the demand of that facili-
 ty.  If there is  excess capacity, the facility may
 sell a portion of the electricity and/or steam
 output to another company directly or to the
 grid. Non-utility Partners' facilities (where heat
 or  power is not the primary output of the facili-
 ty) that sell excess electricity and/or steam
 report the emissions from producing the
 electricity and/or steam as direct emissions.
 This is done using the Climate Leaders guid-
ance for Direct Emissions from Stationary
Combustion Sources. The facility could also
report the emissions associated with the heat
or power sales as supplemental information in
their Climate Leaders inventory. The emissions
from energy sales are not included when
calculating a Partner's progress towards their
Climate Leader's normalized GHG reduction
goal. See the Climate Leaders Reporting
Requirements for more discussion on how this
is done.

1.2.  Utility  Reporting
of Purchased
Electricity or Steam
Electric utilities, like other entities, may also
need to purchase electricity or steam. This
heat or power could be sold for resale, sold to
end-users, or consumed at owned offices or
through transmission and distribution losses.
This guidance is for non-utilities only, separate
guidance for utilities is  being developed.

1.3.  Emissions of  CO2
versus CH4  and N2O
for Purchases/Sales  of
Electricity and Steam
Although C02, CH4, and N20 are all emitted
during the combustion  of fossil fuels to pro-
duce electricity, C02 accounts for the majority
of all greenhouse gas emissions. In the U.S.,
C02 emissions represent over 99.5% of the
total CO^equivalent1 GHG emissions from fuels
combusted for electricity production, with CH4
and N20 together representing less than 0.5%
of the total emissions from the same sources2.
                           CLIMATE  LEADERS GHG  INVENTORY PROTOCOL

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                                Purchases/Sales  of  Electricity  and  Stea
                                                              Guidance
         As with direct emissions from stationary
         combustion sources, Partners should account
         for all C02, CH4 and N20 emissions associated
         with purchases of electricity and steam3. C02
         emissions calculations are fairly straightfor-
         ward while CH4 and N20 emissions are not as
         easy to characterize, as explained in Section
         1.1 of the Climate Leaders guidance for Direct
         Emissions from Stationary Combustion Sources.

         Given the relative emissions contributions
         of each gas, CH4 and N20 emissions are often
         excluded by assuming that they are not
         material. However, as outlined in Chapter 1
         of the Climate Leaders Design Principles, the
materiality of a source can only be established
after it has been assessed. This does not nec-
essarily require a rigorous quantification of all
sources, but at a minimum, an estimate based
on available data should be developed for all
sources and categories of greenhouse gases.
Therefore, this guidance provides information
on estimating C02 as well as CH4 and N20
emissions from purchases of steam and/or
electricity.
         1  See Chapter 6 of the Climate Leaders Design Principles document for a discussion of C02-equivalents.
         2  Tables 3-3, 3-14, & 3-15 of U.S. EPA 2004 Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2002, EPA430-R-04-003.
         3  Emissions of SF6 are associated with transport of electricity. However, SF6 emissions are considered outside the scope of indirect
           emissions from electricity purchases. SF6 emissions are reported as direct emissions for owners of transmission and distribution
           lines. It is also assumed that SF6 emissions are not directly affected by the total amount of electricity transmitted.
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Purchases/Sales of Electricity  and  Steam
                        Guidance

 Methods for  Estimating
 Emissions
       This section addresses the estimation
       of GHG emissions from purchased and
       sold electricity and steam. Both the
 purchase and sales of electricity and steam
 across Partner corporate boundaries should
 be accounted for using these methods. Since a
 variety of fuels may be used to generate elec-
 tricity and steam, emission factors can vary
 greatly. The preferred method for estimating
 emissions is to use a source or facility-specific
 approach ("bottom-up" approach) e.g., first
 estimating the electricity purchases by facility
 then summing across facilities to get the
 Partner's total emissions. See Chapter 9 of the
 Climate Leaders Design Principles for more
 detail on reporting requirements.

 Sections 2.1 through 2.3 present an overview
 of the different methods  that can be used to
 calculate GHG emissions from electricity and
 steam purchases and sales. Emissions from co-
 generation sources are outlined in Section 2.4.
                             2.1.  Estimating
                             Emissions  from
                             Purchased Electricity
                             For electricity purchases from the grid
                             or through a direct contract, emissions are
                             estimated by multiplying the purchased elec-
                             tricity by average emission rates. Equation 1
                             describes the approach for estimating emis-
                             sions from purchased electricity.

                             The steps involved with estimating emissions
                             from consumption of purchased electricity are
                             shown below.

                             Step 1: Estimate amount of electricity pur-
                               chased. Utility bills or other records should
                               be used to provide the amount of purchased
                               electricity.
 Emissions
 where:
 Emissions
 EP
Equation 1: Estimating GHG Emissions from
               Electricity Purchases
      EP x ERate,
      Emissions of gas i (mass)

      Electricity purchased and consumed on-site (e.g., MWh)

      Gas i emissions rate for electricity purchased
                 (e.g.,
                       mass CO
                  2
             MWh
mass CH4
  MWh
                                 ,or
mass N20
  MWh
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                                 Purchases/Sales  of  Electricity  and Steam —
                                                          Guidance
             Step 2: Determine emission rates. The
               approach used by Climate Leaders is to
               calculate electricity use emissions based on
               average emission rates that best represent
               the electricity actually purchased. The
               recommended approach is to use emission
               rates provided by the supplier. If they are
               not available or if accuracy is unknown,
               there are a number of published electricity
               production emission rates with varying
               degrees of accuracy as discussed in Section
               3.2.1. Emission rates are typically provided
               in terms of mass per energy unit (e.g., kWh,
               MWh, Joules, etc.). If the electricity is pur-
               chased from a co-generation facility, the
               emission rates should represent only the
               electricity produced at the facility, as
               described in Section 2.4.

             Step 3: Estimate emissions. To estimate
               emissions, multiply purchased electricity
               (e.g., MWh) by the appropriate emission
               rate (e.g., mass C02/MWh).
                                      2.2.  Estimating
                                      Emissions  from
                                      Purchased Steam
                                      The preferred method for calculating emissions
                                      associated with steam purchases is to use
                                      emission factors obtained directly from the
                                      steam suppliers. However, if factors are not
                                      available, emissions can be calculated based
                                      on assumed boiler efficiency, fuel mix, and fuel
                                      emissions factors. Equation 2 describes the
                                      approach for estimating emissions from pur-
                                      chased steam based on factors provided by the
                                      supplier.

                                      The steps involved with estimating emissions
                                      from consumption of purchased steam with the
                                      emission factor approach are shown below.

                                      Step 1: Estimate amount of steam purchased.
                                         Utility bills or other records should be used
                                         to provide amount of purchased steam (in
                                         terms of energy, mass, or volume).
Emissions)

where:

Emissions)

SP

SRate,
 Equation 2: Estimating GHG Emissions from
      Steam Purchases  Based on Factors
SP x SRate,
Emissions of gas i (mass)

Steam purchased and consumed on-site (energy, mass, or volume)
Gas i emissions rate for steam purchased
                        mass COo
                                                mass
                                                               , or
                                                         mass N20
                  energy, mass, or volume    energy, mass, or volume     energy, mass, or volume
     CLIMATE LEADERS GHG  INVENTORY PROTOCOL

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Purchases/Sales
      of  Electricity
       Guidance
                       and  Steam  —
 Step 2: Determine emission rates. In this case,
    emission rates are provided by the supplier
    in terms of mass per unit of energy, mass,
    or volume of steam depending on the units
    used in Step 1. If the steam is purchased
    from a co-generation facility, the emission
    rates should represent only the steam
    produced at the facility, as described in
    Section 2.4.

 Step 3: Estimate CO2 emissions. To estimate
    emissions, multiply steam purchases (ener-
    gy, mass, or volume) by the appropriate
    emission factor (e.g., mass C02/ energy,
    mass, or volume).

 If emissions factors are not specifically known
 for steam production, the emissions can be
 calculated based on assumed boiler efficiency,
 fuel mix, and fuel emissions factors. Equation 3
 describes the approach for estimating emis-
 sions from purchased steam based on this
 approach.

 The steps involved with estimating emissions
 from consumption of purchased steam with the
 boiler efficiency approach are shown below. If
                         steam is purchased from a co-generation facili-
                         ty it is recommended that Partners use the
                         previous approach, based on emission rates
                         provided by the supplier.

                         Step 1: Estimate the amount of steam
                            purchased. Utility bills or other records
                            should be used to provide the quantity of
                            purchased steam (in terms of energy). If
                            records are provided as mass or volume (or
                            dollars) they should be converted to energy
                            content of the steam.

                         Step 2: Calculate fuel energy input to produce
                            the steam. Divide the steam purchased (in
                            energy units) by the assumed efficiency of
                            typical steam production in a boiler to
                            derive total fuel input needed (energy
                            units). The steam supplier should be able to
                            provide this efficiency. If no value is avail-
                            able, a default of 80% can be used.

                         Step 3: Determine the fuel mix used to
                            produce the steam. Emission factors are
                            dependent on the mix of fuel burned to gen-
                            erate purchased steam. The steam supplier
                            should supply fuel mix data, if possible. The
  Emissions)

  where:

  Emissions)

  SP

  BF
                    Equation 3: Estimating  GHG Emissions from
                        Steam Purchases Based  on Efficiency
 SP
 BF
x FSF
Emissions of gas i (mass)

Steam purchased and consumed on-site (energy)
                  (steam energy^
                  —	;	 I
                   fuel energy J
r   . ,   ,     .,.  ,   .   f mass C09     mass CFL
Gas i fuel specific factor I  	L.  	i-
                                         VJuel
                                                                    or
                                                                        mass N20 ~\
                            energy   fuel energy     fuel energyJ
                             CLIMATE LEADERS  GHG  INVENTORY  PROTOCOL

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                            Purchases/Sales of  Electricity and  Steam  —
                                                     Guidance
          fuel mix data can then be used to calculate
          the amount of energy used by fuel type.

       Step 4: Estimate emissions. To estimate emis-
          sions from steam purchased, multiply fuel
          input by fuel type (in terms of energy) by
          the emission factors for that fuel, as per the
          methods described in the Climate Leaders
          guidance for Direct Emissions from
          Stationary Combustion Sources.

       2.3.  Estimating
       Emissions from Sales
       of  Electricity and/or
       Steam
       Emissions from the generation of electricity or
       steam that is sold off-site can be estimated by
       multiplying the amount of electricity or steam
       sold by an emission rate representative of the
       heat or power produced on-site. This emission
       rate can be calculated by dividing the total
       emissions from the generation of on-site
                         electricity or steam (calculated based on
                         methods described in the Climate Leaders
                         guidance for Direct Emissions from Stationary
                         Combustion Sources') by the total amount of
                         electricity or steam produced. Equation 4
                         describes the approach for estimating
                         emissions from sales of electricity or steam.

                         The following steps outline the approach to
                         estimate emissions from electricity or steam
                         sales. If the electricity or steam was produced
                         in a co-generation facility, use the approach
                         outlined in Section 2.4 to replace steps 1-4
                         below.

                         Step 1: Estimate amount of electricity or
                           steam sold. An estimate of the amount of
                           electricity or steam sold can be obtained
                           from sales records or metering data.

                         Step 2: Estimate total emissions from the gen-
                           eration of electricity or steam. This is done
                           for each of the on-site sources that produce
                           electricity or steam for sale. The emissions
                    Equation 4: Estimating GHG Emissions  from
                                Electricity or Steam Sales
        Emissions
Sales x
        where:
        Emissions,
        Sales
        TE;
        Prod
                                 Prod
Emissions of gas i (mass)

Amount of electricity or steam sold
(e.g., MWh, Ibs. of steam, BTUs of steam)

Gas i emissions from total facility production of electricity or steam
(mass C02, CH4, or N20)

Total amount of electricity or steam produced at facility
(e.g., MWh, Ibs. of steam, BTUs of steam)
CLIMATE  LEADERS  GHG  INVENTORY PROTOCOL

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Purchases/Sales  of  Electricity
                          Guidance
                                               and  Steam  —

   are calculated based on the methods
   described in the Climate Leaders guidance
   for Direct Emissions from Stationary
   Combustion Sources.

 Step 3: Determine the total amount of elec-
   tricity or steam produced. Determine the
   total amount of electricity or steam pro-
   duced from the on-site sources in Step 2.
   The total amount should correspond to the
   same time period as the emission calcula-
   tions.

   Step 4: Calculate emission rate for on-site
   electricity or steam production. Divide
   total emissions from on-site production by
   the total amount of electricity or steam
   produced on-site to get an emission rate
   (e.g., mass C02/MWh). This should be done
   for each of the different on-site sources that
   produce electricity or steam for sales.

 Step 5: Estimate emissions associated with
   electricity sales. To estimate emissions
   from sales, multiply the amount of electrici-
   ty or steam sold (Step  1) by the emission
   rates  for the source from which it was
   produced (Step 4).

 The total emissions from a Partner's electricity
 or steam production are reported to Climate
 Leaders as direct emissions. The portion of
 those direct emissions that are associated with
 electricity or steam sales (as determined from
 the above approach) can optionally be report-
 ed separately as supplementary information.
                                             2.4. Allocating
                                             Emissions from  a
                                             Co-Generation  Facility
                                             to Separate  Electricity
                                             and Steam  Outputs
                                             In a co-generation or combined heat and power
                                             (CHP) plant, electricity and steam are generat-
                                             ed together from the same fuel supply. If a
                                             Partner is purchasing or selling all of the out-
                                             put from the CHP plant (or in the same
                                             proportions as they are generated) then an
                                             average emission rate is sufficient. An average
                                             emission rate is obtained by dividing the total
                                             emissions at the CHP plant by the total output
                                             of the plant (steam and electricity outputs
                                             have to be converted to the same units and
                                             combined).

                                             However, if only part of the electricity or steam
                                             generated by the CHP facility is purchased or
                                             sold, allocating total emissions to the different
                                             generated energy streams (normally steam and
                                             electricity) is necessary.

                                             There are several methods for allocating
                                             emissions from CHP production (e.g., heat
                                             output, financial, etc.) and there are certain
                                             advantages and disadvantages inherent to each
                                             approach4. It is important to have a consistent
                                             method used by both the producer and any
                                             number of purchasers of steam and electricity
                                             to insure accurate reporting of emissions and
                                             no double counting between multiple users
                                             of CHP output. The preferred method of
                                             allocating emissions between the steam
                                             and electricity output of a CHP plant is  a
                                             contractual agreement between all parties. In
4 For more description of the allocation methods available see the GHG calculation tool, Calculating C02 emissions from stationary
 combustion, Guidance section (Feb. 2004 v2.0) developed by the World Resources Institute. Available at www.ghgprotocol.org.
                             CLIMATE LEADERS  GHG  INVENTORY  PROTOCOL

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                             Purchases/Sales  of  Electricity  and  Steam  —
                                                         Guidance
        the absence of this sort of agreement, the
        preferred Climate Leaders allocation method
        is the efficiency approach. The efficiency
        approach uses separate efficiencies for heat
        and power production to allocate emissions
        between the two types of CHP output.

        To determine  the share of emissions attributa-
        ble to both heat and power production using
        the efficiency approach, follow the steps below.
        An example of this method is given in
        Appendix A.

        Step 1: Determine the total steam and elec-
           tricity output and total emissions for the
           CHP system. The CHP system from which
           steam or electricity is either purchased or
           sold could have multiple steam or electrici-
           ty outputs. For this allocation approach
           these different flows should be combined
           into two separate values, one for steam
           output, and one for electricity output.
           Furthermore,  these three flows should be in
           the same units of energy (e.g., all expressed
           as BTUs).

           Note: Convert kWh of electricity to BTU
           using a factor of 3,412 BTU/kWh.

           Steam tables provide energy content
           (enthalpy) values for steam at different tem-
           perature and pressure conditions. Enthalpy
           values multiplied by the quantity of steam
           give energy output values. The GHG emis-
           sions associated with total fuel input can
           be calculated based on the fuel mix of the
           CHP plant, and the methods described in
           the Climate Leaders guidance for Direct
           Emissions from Stationary Combustion
           Sources.

        Step 2: Estimate  the efficiencies of steam and
           electricity production. This method is
   based on the assumption that conversion of
   fuel energy to steam energy is more efficient
   than converting fuel to electricity (thermal
   efficiencies). The efficiencies are used to
   determine the amount of fuel input, and
   therefore emissions, associated with steam
   vs. electricity production. If actual efficien-
   cies are not known, default values can be
   used as described in Appendix A.

   Note: Use of default efficiency values may,
   in some cases, violate the energy balance
   constraints of some CHP systems. This is
   not a significant issue but users should be
   aware of energy balance. See Appendix A for
   more detail.

Step 3: Determine the fraction of total emis-
   sions to allocate to steam and electricity
   production.  Equations 5 and 6, found on the
   next page, are used for this step.

Step 4: Calculate emission rates for steam and
   electricity production. Divide the total
   emissions from steam production (Step 3)
   by the total amount of steam produced to
   get an emission rate (e.g., mass C02/amount
   of steam). Divide the total emissions from
   electricity production (Step 3) by the total
   amount of electricity produced to get an
   emission  rate (e.g., mass C02/amount of
   electricity).

Step 5: Estimate emissions from purchases or
   sales. To  estimate emissions, multiply
   the amount of steam or electricity either
   purchased or sold by the appropriate
   emission  rate (Step 4). Note: units used
   to report steam or electricity usage should
   be the same units used to calculate the
   emission  rates.
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Purchases/Sales  of  Electricity and Steam  —
                        Guidance
                 Equation 5: Allocating  Emissions to
                 Steam Production from a CHP Plant
                      H
                   H
                                ET
 where:

 EH

 H

 P
emissions allocated to steam production

steam output (energy)

delivered electricity generation (energy)

assumed efficiency of steam production

assumed efficiency of electricity generation

total emissions of the CHP system
 -and-
 where:

 ED
                 Equation 6: Allocating  Emissions to
              Electricity Production from a CHP  Plant
                 ET  EH
emissions allocated to electricity production

total emissions of the CHP system

emissions allocated to steam production (from Equation 5)
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                                  Purchases/Sales  of  Electricity  and  Stea
                                                            Guidance
             Choice   of Activity  Data  and
             Emissions   Rates
                    This section discusses choices of
                    activity data and factors used for
                    calculating emissions from purchases
             and sales of electricity and steam. This guid-
             ance has been structured to accommodate a
             wide range of facilities with varying levels of
             available information.

             3.1. Activity Data

             For electricity purchases, utility bills are a good
             measure of electricity used. Typically this is
             reported as kWh or MWh. This information on
             the electricity entering a facility is considered
             the best type of activity data as opposed to sub-
             metering data which may be incomplete.

             In some cases it may be difficult for a Partner
             to obtain utility bills or metering data for a
             site included in their inventory, for example,
             from leased office space. However, it is
             recommended that they try to obtain utility
             bills or metered data to calculate  electricity
             use activity data.

             Steam is physically measured in terms of pres-
             sure, temperature and flow rate. This
             information can be used with standard steam
             tables to calculate the steam's energy value.
             Purchased steam, like purchased fuel, is typical-
             ly reported in energy units to better reflect the
             use of the steam. Unlike fuel, the conversion of
             metered steam units to energy units is standard-
             ized and based on steam tables. It is
             recommended that steam purchasers record the
             quantity (mass), characteristics (temp and pres-
             sures), and total energy of the steam purchased.
                                                 In some cases, not all of the energy entering a
                                                 facility as steam is used in the facility's processes.
                                                 Some of the energy could be returned to the
                                                 steam supplier as condensate. If this is the case,
                                                 the returned energy should be reflected in a high-
                                                 er boiler efficiency or a lower steam emission
                                                 rate. It takes less fuel energy to produce the same
                                                 amount of steam if a high temperature conden-
                                                 sate is used as input as opposed to make up
                                                 water at a lower temperature.

                                                 For electricity and steam sales, it is preferred
                                                 that data on emissions and the amount of elec-
                                                 tricity and steam generated and sold be
                                                 obtained from each exporting generator or
                                                 boiler, if possible. Otherwise, this data can be
                                                 estimated at the facility level.

                                                 3.2.  Emission  Rates
                                                 Emission rates are necessary to calculate the
                                                 emissions attributable to electricity and steam
                                                 purchases. They should be chosen based on the
                                                 guidance below. This guidance deals primarily
                                                 with electricity and  steam produced from
                                                 sources other than CHP. Allocating emissions
                                                 from a CHP plant involves applying factors other
                                                 than emission rates. Default values for these fac-
                                                 tors are discussed in Appendix A.

                                                 3.2.1.  Electricity  Purchases
                                                 Activity data is  used to determine the amount
                                                 of electricity purchased. The amount of elec-
                                                 tricity actually generated to provide this
                                                 purchased electricity is usually more that what
                                                 is purchased due to transmission and distribu-
                                                 tion losses. On  average in the U.S., nine
i o
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Purchases/Sales  of  Electricity
                            Guidance
                                                  and  Steam  —

 percent of the total electrical energy input is
 lost in transmission and distribution5. It is the
 responsibility of the owner of the transmission
 lines to report on transmission and distribu-
 tion losses. Therefore, Partners only report
 emissions associated with the amount of elec-
 tricity they purchase and consume within their
 facilities. The emission rate for electricity gen-
 eration depends on the method/type of fuel
 used and the efficiency of converting input
 energy into electricity. To some extent, electric-
 ity purchasers have the ability to control the
 environmental attributes of the electricity they
 purchase. A Partner may choose to purchase
 green or renewable energy as opposed to more
 conventional electricity generation based on
 the combustion of fossil fuels.

 In states with competitive electricity markets,
 purchasers have the ability to choose their
 electricity supplier. Depending on the market,
 suppliers may offer electricity that contains a
 percentage of renewable or green power. In
 states without competitive electricity markets,
 purchasers also have the ability to purchase
 green power through block products or green
 power pricing6.  With this method, purchasers
 pay a premium for a certain amount of green
 power which the electricity supplier then buys
 to be added to the grid7. Climate Leaders is
 currently developing guidance for how
 Partners would  report green power purchases.

 Also, the emissions from electricity production
 vary by season and even time of day because
 different types of plants produce electricity
                                                for the grid at given times. Base-load plants
                                                operate continuously and provide a base level
                                                of electricity to the grid. Intermediate and
                                                peaking units come into operation when there
                                                is a spike or increased demand for electricity.
                                                Often the emissions associated with these two
                                                types of power are very different. An average
                                                electricity production rate includes all units
                                                generating electricity for the grid including
                                                base-load, intermediate and peaking units.

                                                Under Climate Leaders, Partners should use
                                                the emission rate that best represents the
                                                average emissions from the electricity genera-
                                                tion used to supply the electricity that they
                                                purchase. Therefore, as a default approach
                                                Partners should obtain, for each facility,
                                                emission factors from the utilities that supply
                                                their power. This includes all base-load,
                                                intermediate, and peaking units as well as
                                                the use of renewable energy sources, utility
                                                or purchased power, where applicable.
                                                Furthermore, it is recommended that these
                                                emission rates be updated annually with each
                                                new reporting period.

                                                However, it is understood that some utilities
                                                might not track this type of emission rate data.
                                                In this case, published emissions rates could
                                                be used. It is generally not possible to identify
                                                the specific generator from which electricity
                                                was purchased from the  grid. However, average
                                                emission rates can be developed based on the
                                                mix of generators supplying power to the grid.

                                                The U.S. Environmental Protection Agency's
                                                Emissions & Generation Resource Integrated
5 Energy Information Administration, Annual Energy Review 1999, August 2000.
6 Another approach for companies to purchase green power is through the use of "Green Tags" or Renewable Energy Certificates (RECs).
 This involves purchasing just the environmental attributes associated with green power.
 The grid is the network of transmission lines that is used to deliver power to end-users.
                             CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL
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                                     Purchases/Sales  of  Electricity  and  Steam  —
                                                                 Guidance
               Database (eGRID)8 provides default emission
               rates in varying level of detail including by
               generating company, states, North American
               Electric Reliability Council (NERC) regions, and
               U.S. average. If published emissions rates are
               used, the default approach is to use the eGRID
               subregion grid factors  available in the eGRID
               2002 release. An eGRID subregion represents a
               portion of the U.S. power grid that is contained
               within a single NERC region. eGRID divides
               the U.S. power grid into 27 different eGRID
               subregions, plus an "Off-Grid" category for
               plants that are not grid-connected. Most of
               eGRID's subregions consist of one or more
               power control areas  (PCAs). eGRID subregions
               generally represent sections of the power
               grid that have similar emissions and resource
               mix characteristics and may be partially
               isolated by transmission constraints.
               If a Partner does not know what eGRID
               subregion a facility is located in, they can
               use the Power Profiler  Tool, available at
               www.epa.gov/cleanenergy/powerprofiler.htm.

               The tool allows users to enter their facility zip
               code and utility name  to obtain the associated
               eGRID subregion.

               The approach described above is applicable
               for both CH4 and N20 as well as C02 emission
               rates. Some utilities  may have emission rates
               available for CH4 and N20 emissions, which
               could be applied to  estimate indirect emissions
               of these gases. However, eGRID does not
               specifically list emission rates for CH4 and N20
               emissions from electricity production, only
               C02. Therefore, EPA has developed CH4 and
               N20 emission rates for the eGRID subregions
               based on the underlying fuel use data and fuel
                                                     specific CH4 and N20 emission factors (from
                                                     Section 3 and Appendix A of the Climate
                                                     Leaders guidance for Direct Emissions from
                                                     Stationary Combustion Sources'). A map of the
                                                     eGRID subregions and year 2000 C02, CH4, and
                                                     N20 emission rates are provided in Appendix
                                                     B. Partners should use emission rates corre-
                                                     sponding to the year of their inventory activity
                                                     data,  if available. For example, a Partner's Year
                                                     2000 inventory is based on electricity use data
                                                     from the year 2000 and year 2000 emission
                                                     rates. Their 2001 inventory would be based on
                                                     2001 activity data and 2001 emission rates, etc.
                                                     Emission rates  for current (post-2000) years
                                                     are being developed. Until the new rates are
                                                     available, Partners should use year 2000 emis-
                                                     sion rates to calculate year 2000-2003
                                                     emissions. When new emission rates are avail-
                                                     able, Partners should update their emission
                                                     rates  and inventory accordingly.

                                                     3.2.2. Steam Purchases

                                                     Emissions associated with the production of
                                                     steam are highly dependent on the type of fuel
                                                     burned. Since purchased steam is produced
                                                     very close to the facility (due to the  difficulties
                                                     associated with transporting steam over long
                                                     distances), it should be possible to determine
                                                     the source of the steam and which fuels were
                                                     combusted for  its production. Therefore, type
                                                     of fuels used and appropriate emission factors
                                                     should be obtained directly from the steam
                                                     suppliers. If this data is not available, a Partner
                                                     may use the fuel types and boiler efficiencies
                                                     to calculate emissions. In  this case, default
                                                     values of 80% boiler efficiency and natural gas
                                                     fuel can be assumed.
              8 The Emissions & Generation Resource Integrated Database (eGRID) is a comprehensive source of data on the environmental charac-
                teristics of all electric power generated in the United States. An integration of 23 different federal data sources, eGRID provides
                information on air pollutant emissions and resource mix for individual power plants, generating companies, states, and regions of
                the power grid. eGRID is available at http://www.epa.gov/cleanenergy/egrid/index.htm.
1 2
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Purchases/Sales  of  Electricity  and  Stea
                           Guidance

 Completeness
    In order for a Partner's GHG corporate
    inventory to be complete it must include
    all emission sources within the company's
 chosen inventory boundaries. See Chapter 3
 of the Climate Leaders Design Principles for
 detailed guidance on setting organizational
 boundaries and Chapter 4 of the Climate
 Leaders Design Principles for detailed guidance
 on setting operational boundaries of the
 corporate inventory.

 On an organizational level the inventory should
 include emissions from all applicable facilities
 or fleets of vehicles. Completeness of corpo-
 rate wide emissions can be  checked by
 comparing the list of sources included in the
 GHG emissions inventory with those included
 in other emission's inventories/environmental
 reporting, financial reporting, etc.

 At the operational level, a Partner should
 include all GHG emissions from the sources
 included in their corporate  inventory. Possible
 GHG emission sources are stationary fuel com-
 bustion, combustion of fuels in mobile sources,
 purchases of electricity, HFC emissions from
 air conditioning equipment  and process or
fugitive related emissions. Partners should
refer to this guidance document for calculating
indirect emissions from electricity/steam pur-
chases and to the Climate Leaders Core
Guidance documents for calculating emissions
from other sources. The completeness of facili-
ty level data can be checked by comparing
thefacility energy bills against accounting
records of expenditures for electricity and
steam.

As described in Chapter 1 of the Climate
Leaders Design Principles, there is no materiali-
ty threshold set for reporting emissions. The
materiality of a source can only be established
after it has been assessed. This does not nec-
essarily require a rigorous quantification of all
sources, but at a minimum, an  estimate based
on available  data should be developed for all
sources.

The inventory should also accurately reflect
the timeframe of the report. In the case of
Climate Leaders, the emissions inventory is
reported annually and should represent a full
year of emissions data.
                            CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL
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                                  Purchases/Sales  of Electricity  and  Stea
                                                             Guidance
              Uncertainty  Assessment
                    There is some level of uncertainty asso-
                    ciated with all methods of calculating
                    GHG emissions from purchases of
              steam and electricity. As outlined in Chapter 7
              of the Climate Leaders Design Principles,
              Climate Leaders does not recommend Partners
              quantify uncertainty as +/- % of emissions
              estimates or as data quality indicators. The
              effort spent performing such analysis is better
              spent pursuing high quality inventory data. It
              is recommended that Partners attempt to iden-
              tify the areas of most uncertainty in their
              emissions estimates and consider options for
              improving the quality of this data in the future.

              The accuracy of estimating emissions from
              purchases of steam or electricity is partially
              determined by the availability of data concern-
              ing the quantity of electricity or steam
              purchased. For example, if the amount of
              electricity or steam purchased is taken directly
              from utility bills, then the resulting uncertainty
              should be fairly low. However, electricity use
              based on adding sub-meter data may not be
              as accurate as fuel bills because it may be
              difficult to meter every source of electricity
              use (e.g., lighting).

              The accuracy of estimating emissions from
              purchased electricity and steam is also deter-
              mined by the emission rates used to convert
                                                  purchases into indirect emissions. Rates for
                                                  purchased steam should be fairly accurate if
                                                  specific data on the source of the steam is
                                                  known. However, average grid emission rates
                                                  must be used with many electricity purchases
                                                  because it is difficult to trace electricity pur-
                                                  chases from the  grid to the actual electricity
                                                  production sources. These average emission
                                                  rates are not completely accurate because the
                                                  rates vary by time of day and season based on
                                                  what units are operating (e.g., base load vs.
                                                  peaking load). Published average rates are
                                                  even more uncertain especially if the data is
                                                  calculated for  a year that differs from the
                                                  year of purchase. If using emission rates
                                                  from eGRID, keep in mind that data may be
                                                  out of date. EPA recommends updating an
                                                  inventory as more recent emission rates
                                                  become available.

                                                  EPA recommends Partners choose the most
                                                  accurate emission rate representing their
                                                  purchased electricity. This includes  using
                                                  emission rates that coincide with the year of
                                                  electricity use, if available. Partners should be
                                                  as transparent as possible when reporting his-
                                                  torical activity data (amount of electricity or
                                                  steam purchased or sold) so that emission
                                                  rates may be changed at a future date if  more
                                                  accurate emission rates become available.
1 4
CLIMATE LEADERS  GHG  INVENTORY  PROTOCOL

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Purchases/Sales of  Electricity and  Steam  —
                        Guidance

 Reporting  and   Documentation
       Partners are required to complete the
       Climate Leaders Reporting Requirements
       for purchases/sales of electricity and
 steam and report annual corporate level emis-
 sions. In order to ensure that estimates are
 transparent and verifiable, the documentation
                        sources listed in Table 1 should be maintained.
                        These documentation sources should be
                        collected to ensure the accuracy and
                        transparency of the related emissions data,
                        and should be reported in the Partner's
                        Inventory Management Plan (IMP).
 Data
Table 1: Documentation  Sources for
   Electricity and Steam Purchases
                      Documentation Source
 Amount of electricity and steam purchased    Meter records, purchase receipts, contract pur-
                                       chase or firm purchase records
 Amount of electricity and steam sold
                      Meter records, delivery or sales receipts, contract
                      or firm records
 Prices used to convert dollars or electricity   Purchase receipts; delivery or sales receipts;
 and steam to amount (kWh or Btu)          contract purchase or firm purchase records;
                                       EIA, EPA,  or industry reports
 Any assumptions made
                      All applicable sources
                         CLIMATE LEADERS  GHG INVENTORY  PROTOCOL
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                                Purchases/Sales  of  Electricity  and  Steam —
                                                        Guidance
             Inventory  Quality  Assurance  and
             Quality Control
                   Chapter 7 of the Climate Leaders Design
                   Principles provides general guidelines
                   for implementing a QA/QC process for
             all emission estimates. For indirect electricity
             and steam emissions, activity data and emis-
             sion rates can be verified using a variety of
             approaches:

             • An energy audit could be performed at the
               facility to determine all sources that use
               electricity. Results can be compared to
               electricity bills to verify use.

             • Electricity bills can also be compared to
               actual meter readings to verify they are
               accurate representations and not estimates.

             • Data on electricity or steam use can
               be compared with data provided to the
               Department of Energy or other EPA
               reports or surveys.
                                                 If a Partner accounts for electricity or steam
                                                 exports, stationary combustion guidelines
                                                 should be followed to estimate emissions.

                                                 If sub-meter data on electricity use is the
                                                 basis for determining electricity use, then
                                                 care should be taken to insure that the
                                                 sum of the sub-meters represents the full
                                                 electricity demand of the facility.

                                                 Emission rates provided by electricity
                                                 or steam providers should be checked
                                                 against published rates and any major
                                                 discrepancies should be explained.

                                                 Use of electricity or steam generated on-site
                                                 should not be accounted for in indirect
                                                 emissions calculations. The emissions from
                                                 on-site electricity and steam production are
                                                 accounted for under direct emissions.
1 6
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Purchases/Sales of Electricity and Steam —
                       Guidance

 Example  of  Co-Generation
 Allocation   Methods

      Figure A-l presents an example flow
      diagram of a gas-fired turbine combined
      cycle (GTCC) CHP system that incorpo-
 rates a heat recovery steam generator (HRSG)
 with supplemental fuel firing. This CHP system
 includes four energy output streams (two
 steam streams, Hl and H2, and two power
 outputs, Pj and P2) and incorporates two fuel
 inputs (one to the gas-fired turbine and a
 second to the HRSG). It can be assumed that
 the power (Pl and P2) and heat outputs (Hl
 and H2) are well characterised (energy content
  is known). The fuel inputs to the CHP system
  (Fuelj and Fuel2) are also known.

  The efficiency allocation method described in
  this guidance is applied to the above example
  and the related C02 emission factors for the
  different output streams are calculated. The
  same approach is used to calculate CH4 and
  N20 emission factors, however, only the calcu-
  lation for C02 is shown here.

  Note: All calculations are done on a yearly
  basis.
   Figure A-1: Gas-fired Turbine Combined Cycle  CHP System
                            Fuel
                          Fuel Oil #2
                         68MMBTU/yr

                             Heat
    Fue
  Natural Gas
 341 MMBTU/yr
       Heat
      Recovery
Generator
             Steam
               Gas-fired Turbine
-*- PI
 30 MWh/yr
                              H,
                              Saturated Steam
                                 145 psig
                                  363°F
                                85,305 Ib/yr
                                                                   P,
                          0.39 MWh/yr
                                              Superheated Steam
                                                   14 psig
                                                   283°F
                                                 82,730 Ib/yr
                        CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL
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                                  Purchases/Sales  of  Electricity  and  Stea
                                                            Guidance
             Step 1: Convert steam output flows into units of energy using steam tables and quantity of steam
                produced. Then combine all steam outputs, and electricity outputs into one value for each
                and express the values in the same units.

                  H! = 1,196 BTU/lb. (from steam tables) x 85,305 Ib. = 102 MMBTU

                  H2 = 1,180 BTU/lb. (from steam tables) x 82,730 Ib. = 97.6 MMBTU

                  H = 102 MMBTU + 97.6 MMBTU = 200 MMBTU

                  P = (30 MWh + 0.39 MWh) x 3.412 MMBTU/MWh = 104 MMBTU

                Convert energy input into C02 emissions using the Climate Leaders guidance for Direct
                Emissions from Stationary Combustion Sources.

                  Natural Gas emissions = 341 MMBTU x 14.47 kg C/MMBTU x 0.995 x (44/12) =
                                        18,002 kg C02 or 18 metric tons C02

                  Fuel Oil # 2 emissions = 68 MMBTU x 19.95 kg C/MMBTU x 0.99  x  (44/12) =
                                       4,924 kg C02 or 4.9 metric tons C02

                  Total C02 emissions = 18 metric tons C02 + 4.9 metric tons C02 = 22.9 metric tons C02

             Step 2: Estimate the efficiencies of steam and electricity production. Assume Climate Leaders
                default values of:

                  eH = 80% and ep = 35%

                  It may be helpful to ensure that use of these default efficiency values do not violate the con-
                  straints imposed on the system by the energy balance. This can be checked by comparing
                  the calculated assumed energy input with the actual energy input of the CHP plant.
                  Assumed energy input is calculated based on the heat and power output and the assumed
                  efficiencies as shown in the following equation
                                          H       P
                  Assumed Energy Input =  	 +
                                          eH      ep
                  In this example:
                         200 MMBTU steam                 104 MMBTU power
                    0.8 MMBTU steam/MMBTU fuel     0.35 MMBTU power/MMBTU fuel

                  The energy balance constraint has been violated because 547 MMBTU is more than the
                  fuel consumption of the CHP system (409 MMBTU). This is not a significant issue, since
                  total emissions are still allocated between the energy outputs. However, the user should be
18  •  CLIMATE  LEADERS GHG INVENTORY PROTOCOL

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Purchases/Sales  of  Electricity  and  Steam  —
                           Guidance

      aware of the energy balance and if the constraints are not satisfied eH and ep can be modi-
      fied until constrains are met. In this example, violation of the energy balance constraint is
      not considered significant and the default factors eH and ep are not modified.

 Step 3: Determine fraction of total C02 emissions to allocate to steam and electricity.

      EH = {(200 / 0.80) / [(200 / 0.80) + (104 / 0.35)]} x 22.9 = 10.5 metric tons C02

      Ep = 22.9 -10.5 = 12.4  metric tons C02

 Step 4: Calculate C02 emission factors for steam and electricity production.

      For steam: 10.5 metric tons C02 / 200 MMBTU =
                0.052 metric tons of C02 per MMBTU of steam produced

      For electricity: 12.4 metric tons C02 / 104 MMBTU =
                   0.120 metric tons of C02 per MMBTU of electricity produced

 Steps 1-4 are repeated to calculate CH4 and N20 factors as well.
                             CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL
1 9

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  APPENDIX B
                  Purchases/Sales of Electricity and Steam —
                               Guidance
       eGRID Subregion Emission  Rates

                                ;&-**
                               R*gtol\ll tx>und*ri*» ««• upproxirrul*
Map
No.
1
2
3
4
5
6
7
8
9
Name
NPCC New England
NPCC NYC/Westchester
NPCC Long Island
NPCC Upstate New York
MAAC All
SERC Virginia/Carolina
SERC Tennessee Valley
SERC Mississippi Valley
SERC South
Abbr.
NEWE
NYCW
NYLI
NYUP
MAAC
SRVC
SRTV
SRMV
SRSO
Year
(Ibs. C02/MWh)
897.11
1,090.13
1,659.76
843.04
1,097.55
1,164.19
1,372.70
1,331.34
1,561.51
2000 Emissions
(Ibs. CH4/MWh)
0.0766
0.0343
0.0915
0.0228
0.0241
0.0276
0.0223
0.0335
0.0451
Rates
(Ibs. N20/MWh)
0.0159
0.0050
0.0143
0.0107
0.0162
0.0190
0.0215
0.0142
0.0263
20
CLIMATE LEADERS GHG INVENTORY PROTOCOL

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Pure
Map
No.
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27


hases/Sales of El
G uid
Name
FRCC All
ECAR Michigan
ECAR Ohio Valley
MAIN North
MAIN South
MAPP All
SPP North
SPP South
ERGOT All
WSCC Rockies
WSCC Southwest
WSCC Great Basin
WSCC Pacific Northwest
WSCC California
HICC Hawaii Miscellaneous
HICC Oahu
ASCC Alaska Miscellaneous
ASCC Alaska Grid
Off-Grid
US Total
e c t r i
a n c e
Abbr.
FRCC
ECMI
ECOV
MANN
MANS
MAPP
SPNO
SPSO
ERCT
ROCK
wssw
NWGB
NWPN
CALI
HIMS
HIOA
AKMS
AKGD
OFFG
TOTAL
city and St
Year
(Ibs. C02/MWh)
1,390.04
1,632.06
1,966.53
1,761.09
1,237.29
1,838.83
2,011.15
1,936.65
1,408.27
1,872.51
1,423.95
852.31
671.04
804.54
1,702.93
1,721.69
757.81
1,399.95
1,706.71
1,392.49
e a m —
2000 Emissions Rates
(Ibs. CH4/MWh) (Ibs
0.0439
0.0338
0.0230
0.0331
0.0144
0.0268
0.0225
0.0328
0.0207
0.0211
0.0169
0.0121
0.0222
0.0305
0.1121
0.0733
0.0230
0.0264
0.0309
0.0284
=

. N20/MWh)
0.0171
0.0243
0.0296
0.0276
0.0181
0.0279
0.0278
0.0244
0.0134
0.0263
0.0188
0.0123
0.0099
0.0073
0.0204
0.0183
0.0039
0.0079
0.0031
0.0194
CLIMATE  LEADERS GHG  INVENTORY  PROTOCOL
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                               Purchases/Sales
                                               of Electricity
                                                Guidance
and  Steam —
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&EPA
     United States
     Environmental Protection
     Agency

     Office of Air and Radiation (6202J)
     EPA430-K-03-006
     October 2004
     www.epa.gov/climateleaders

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