vvEPA
United States
Environmental Protection
Agency
        May 2008
     EPA430-K-08-003
www.epa.gov/climateleaders
 Office of Air and Radiation

                       CLIMATE LEADERS
               GREENHOUSE GAS INVENTORY PROTOCOL CORE MODULE GUIDANCE


                           Direct Emissions from
                Stationary Combustion Sources

                                      CLIMATE
                                      U.S. Environmental Protection Agency

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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 corporate accounting and reporting standards 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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Stationary Combustion  Sources — Guidance


1. Introduction	1
  1.1. Greenhouse Gases Included	1
  1.2. Biofuels	2
  1.3. Waste Fuels	2
  1.4. Non-Combustion Emission Sources	2
2. Methods for Estimating CO2 Emissions	3
  2.1. Use of Continuous Emissions Monitoring System (CEMS) Data	3
  2.2. Fuel Analysis Approach	4
3. Methods for Estimating CH4 and N2O Emissions	8

4. Choice of Method for Calculating CO2 Emissions	1O

5. Choice of Activity Data and
   Emission Calculation  Factors	11
  5.1. Activity Data Source	11
  5.2. Activity Data Units	12
  5.3. Emission Calculation Factors	12
6. Completeness	17
7. Uncertainty Assessment	18
8. Reporting and Documentation	19
9. Inventory Quality Assurance and Quality Control	2O
Appendix A: Calculating CH4 and  N2O Emissions
from Stationary Combustion Sources	21
Appendix B: Default  Factors for Calculating
CO2 Emissions	23
  CO2 Emissions Factors Based on Fuel Energy	27
  CO2 Emissions Factors Based on Fuel Mass or Volume	29
  Waste Fuels	31
                  CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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                          Stationary  Combustion  Cources — Guidance
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CLIMATE  LEADERS  GHG  INVENTORY PROTOCOL

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Stationary Combustion  Sources — Guidance
Introduction
       Combustion of fossil fuels in stationary
       combustion sources results in the fol-
       lowing greenhouse gas (GHG) emis-
sions: carbon dioxide (C02), methane (CH^)
and nitrous oxide (N20). Sources of emissions
from stationary combustion include boilers,
heaters, furnaces, kilns, ovens, flares, thermal
oxidizers, dryers, and any other equipment or
machinery that combusts carbon bearing fuels
or waste streams.

This document presents guidance for estimating
direct GHG emissions resulting from stationary
(non-transport) combustion of fossil fuels at
owned/operated sources. This guidance applies
to all companies whose operations involve sta-
tionary combustion of fossil fuel.

1.1. Greenhouse
Gases Included

The three GHGs—C02, CH4, and N20—are emit-
ted  during the combustion of fossil fuels. C02
accounts for the majority of the GHG emissions
from stationary combustion sources. In the
U.S., C02 emissions represent over 99% of the
total C02-equivalent' GHG emissions from all
commercial, industrial, and electricity genera-
tion and industrial stationary combustion
sources. CH4 and N20 emissions together rep-
resent less than 1% of the total C02-equivalent
emissions from the same sources2.

Given the relative emissions contributions of
each gas, CH4 and N20 emissions are often
excluded by assuming that they are "not mate-
rial". However,  as outlined in Chapter 1 of the
Climate Leaders Design Principles, the materiali-
ty of a source can only be established after it
has been assessed. This does not necessarily
require a rigorous quantification of all sources,
but at a minimum, an estimate based on avail-
able data should be developed for all sources
and categories of GHGs, and included in a
Partner's GHG inventory.

The approach to estimate C02 emissions from
stationary combustion sources varies signifi-
cantly from the approach to estimate CH4 and
N20 emissions. While C02 can be reasonably
estimated by applying an appropriate carbon
content and fraction of carbon oxidized factor
to the fuel quantity consumed, estimating CH4
and N20 depends not only upon fuel character-
istics, but also on technology type and com-
bustion characteristics, usage of pollution con-
trol equipment, and ambient environmental
conditions. Emissions of these gases also vary
with the size,  efficiency, and vintage  of the
combustion technology, as well as maintenance
and operational practices. Due to this complex-
ity, a much greater effort is required  to esti-
mate CH4 and N20 emissions from stationary
sources, and a much higher level of uncertain-
ty exists.

Due to the relative emission contribution of
each gas and the  complexity involved in esti-
mating CH4 and N20 emissions, this document
primarily deals with guidance for estimating
C02 emissions from stationary combustion
sources. The guidance on estimating CH4 and
N20 emissions is  limited to the screening
approach in Section 3 and the associated set of
1  See Chapter 6 of the Climate Leaders Design Principles document for a discussion of C02-equivalents.

2  Tables 3-3, 3-16, & 3-17 of U.S. EPA 2007 Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2005, EPA430-R-07-002, April 2007.
                      CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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                              Stationary  Combustion  Sources — Guidance
        default emission factors. However, for Partners
        that wish to examine CH4 and N20 emissions
        from stationary combustion sources in more
        detail, a list of references for estimating these
        emissions is included in Appendix A.

        1.2.  Biofuels

        Non-fossil carbon bearing fuels (e.g., wood and
        wood waste, etc.) may also be combusted in
        stationary sources. The C02 emissions from
        combustion of these fuels are treated as bio-
        mass C02 emissions.  Partners  are required to
        list biomass C02 emissions in terms of total
        amount of gas emitted as part of their Climate
        Leaders reporting requirements. However, bio-
        mass C02 emissions are not included in the
        overall C02-equivalent emissions inventory
        used to track Partners' progress towards their
        Climate Leaders reduction goal. This is
        because it is assumed that combustion of bio-
        fuels do not contribute to net addition of C02
        to the atmosphere3.

        1.3.  Waste  Fuels

        Waste products in solid, liquid, and gaseous
        form may be combusted in stationary sources
        as well. Typical waste products include, but
        are not limited to, used tires, used motor oils,
        municipal solid waste (MSW), hazardous
        waste, landfill gas, and by-product gases.
        These waste fuels are treated like any other
        fuels in a Partner's inventory. Therefore, any
        GHG produced from combustion of a fossil-
        based waste product is reported in a Partner's
        inventory. Any C02 emissions from combustion
        of a non-fossil waste are listed as biomass C02
        as described in Section 1.2. This applies to
entire waste streams or portions of the waste
stream. For example, the C02 produced from
combusting the biomass portion of MSW (e.g.,
yard waste, paper products, etc.) is reported
as biomass C02. The C02 produced from com-
busting the fossil portion of the MSW (e.g.,
plastics, etc.) is reported as C02 and is includ-
ed in a Partner's inventory.

Emissions from waste fuels only include the
actual emissions from the combustion process
and do not include any "offsets" from use of
the waste fuel.  Future guidance may be devel-
oped around offsets obtained from the burning
of waste fuels and they would be included in
the Climate Leaders Optional Module on off-
sets. These offsets would be reported separate-
ly on a Partner's Climate Leaders inventory.

1.4.   Non-Combustion
Emission  Sources

The combustion of fuel does not account for all
GHG emissions from stationary combustion
sources. For example, use of natural gas may
result in fugitive methane emissions from leak-
ing gas transportation lines owned by the
Partner. Storage of fuels may also result in fugi-
tive emissions, for example, VOC emissions
from fuel storage tanks (often regarded as a
significant VOC source in air pollution studies)
and methane emissions from coal piles.
Typically these sources are minor compared to
C02 combustion emissions, however, Partners
should account for these non-combustion
sources. Climate Leaders guidance on estimat-
ing these other sources will be developed as
necessary.
        3 This assumes that there is no net loss of biomass-based carbon associated with the land use practices used to produce these fuels,
         U.S. EPA 2007Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2005, EPA430-R-07-002, April 2007.
CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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Stationary  Combustion  Sources — Guidance
Methods  for  Estimating  CO2
Emissions
T
here are two main methods for esti-
mating C02 emissions from stationary
combustion sources:
•  Direct measurement

•  Analysis of fuel input

Direct measurement of C02 emissions is per-
formed through the use of a Continuous
Emissions Monitoring System (CEMS). Fuel
analysis is  essentially a mass balance approach
where carbon content and carbon oxidation
factors are applied to fuel input to determine
emissions.  Both methods are described in
more detail in the following sections.

2.1. Use of
Continuous  Emissions
Monitoring System
(CEMS)  Data
Continuous emissions monitoring is the contin-
uous measurement of pollutants emitted into
the atmosphere in exhaust gases from combus-
tion or industrial processes. Several U.S. EPA
regulatory  programs (e.g., Acid Rain Program,
New Source Performance Standards, and
Maximum Available Control Technology
Standards) have provisions regarding CEMS.

CEMS can be used to measure C02 emissions.
Title IV of the U.S. Clean Air Act requires own-
ers or operators of electricity generating units
to  report C02 emissions from affected units
under the Acid Rain  Program4. 40 CFR Part 75
which establishes requirements for the moni-
toring, recordkeeping, and reporting from
affected units under the Acid Rain Program
outlines two approaches for determining C02
emissions using CEMS (see Appendix F of 40
CFR Part 75):

•  A monitor measuring C02 concentration
   percent by volume of flue gas and a flow
   monitoring system measuring the volumet-
   ric flow rate of flue gas can be used to
   determine C02 mass emissions. Annual C02
   emissions are determined based  on the
   operating time of the unit.

•  A monitor measuring 02 concentration per-
   cent by volume of flue gas and a  flow moni-
   toring system measuring the volumetric
   flow rate of flue gas combined with theoreti-
   cal C02 and flue gas production by fuel
   characteristics can be used to determine
   C02  flue gas emissions and C02 mass emis-
   sions. Annual C02 emissions are  determined
   based on the operating time of the unit.

If a Partner has reported quality assured C02
emissions data from one of the above CEMS
approaches to satisfy their Title IV require-
ments, they should report these same C02
emissions directly to the Climate Leaders pro-
gram. Partners that collect C02 emissions data
from a CEMS that does not conform to the spe-
cific requirements prescribed under 40 CFR
Part 75  should use the fuel analysis  approach-
es outlined in Section 2.2 below, or may
request that Climate Leaders review the CEMS
data as  provided in Chapter 6 of the Climate
Leaders Design Principles.
4 Units over 25 megawatts and new units under 25 megawatts that use fuel with a sulfur content greater than 0.05 percent by weight
  are required to measure and report sulfur dioxide (S02), nitrogen oxide (NOx), and C02 emissions under the U.S. EPA's Acid Rain
  Program.

                     CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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                               Stationary  Combustion  Sources — Guidance
        2.2.  Fuel  Analysis
        Approach
        The fuel analysis approach to estimate C02
        emissions involves determining a carbon con-
        tent of fuel combusted and applying that to the
        amount of fuel burned to get C02 emissions.

        For affected units under the Acid Rain
        Program, 40 CFR Part 75 (Appendix G)
        describes fuel analysis methods for calculating
        C02 emissions based on the measured carbon
        content of the fuel, adjusted for any unburned
        carbon, and the amount of fuel combusted5.

        If a Partner is measuring and reporting C02
        emissions under their Title IV requirements
        using the fuel analysis methods outlined in 40
        CFR Part 75, they should report these same
        C02 emissions results directly to the Climate
        Leaders program.

        For Partners not reporting C02 emissions
        under the Acid Rain Program, this guidance
        provides a default fuel analysis approach that
Partners should use to calculate their C02
emissions. The default approach uses carbon
content factors that are based on energy units
as opposed to mass or volume units. Carbon
content factors based on energy units are less
variable than carbon content factors per mass
or volume units because the heat content or
energy value of a fuel is more closely related to
the amount of carbon in the fuel than to the
total physical quantity of fuel. Carbon content
factors stated in terms of carbon per energy of
the fuel are generally less variable than those
expressed in terms of mass or volume so there
is less chance for error (see Section 5).

Equation 1 presents an overview of the  default
fuel analysis approach. Fuel types  with default
heat contents, carbon content coefficients, and
fraction-oxidized factors are listed in Appendix
B. This method can be applied using the emis-
sion factors provided or using custom coeffi-
cients. The steps involved  with estimating C02
emissions with the fuel analysis approach are
shown on the following page.
        5 Units reporting CO 2 emissions under the Acid Rain Program, through either the CEMS or fuel analysis approach, are required to
          include C02 emissions from sorbent use (e.g., limestone used in flue gas desulfurization equipment). Partners not required to
          report under the Acid Rain Program should be sure to include any C02 emissions from sorbent use in their Climate Leaders inven-
          tory. Procedures to estimate these emissions are outlined in 40 CFR Part 75 Appendix G, Section 3.
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Stationary  Combustion  Sources — Guidance
     Equation 1:  Fuel Analysis Approach for Estimating  CO2
                                      Emissions
Emissions = ^  Fuelj x HCj x Cj x FOj x  ——
where:

Fuelj

HCj

C,
Mass or Volume of Fuel Type i Combusted
                                   energy
	energy	"\
mass or volume of fuel J
             (massC  "\
             	1
             energy  J
FOj         =    Fraction Oxidized of Fuel Type i

C02 (m.w.)  =    Molecular weight of C02

C (m.w.)    =    Molecular Weight of Carbon
Step 1: Determine the amount of fuel com-
   busted. This can be based on fuel receipts,
   purchase records, or through direct meas-
   urement at the combustion device.  If pur-
   chase records are used, care should be
   taken to subtract out fuel used to produce
   feedstocks or materials such as plastics
   where the carbon is ultimately stored.
   Section 5.1 describes in more detail the dif-
   ferent sources that can be used to deter-
   mine amount of fuel combusted.
Step 2: Convert the amount of fuel combusted
   into energy units. As discussed in Section
   5.2, the amount of fuel combusted is meas-
   ured in terms of physical units (e.g., mass
   or volume). This needs to be converted to
   amount of fuel used in terms of energy units
   in order to apply the default carbon content
   coefficients. The heating value of purchased
   fuel is often  known and provided  by the fuel
   supplier because it is directly related to the
                                useful output or value of the fuel. Heating
                                value can also be determined by fuel sam-
                                pling and analysis.* If heating value data is
                                available, either from the fuel supplier or
                                sampling and analysis results, then that
                                data should be used. If this is not the case
                                then default fuel specific heating values list-
                                ed in Appendix B can be applied.
                             Step 3: Estimate carbon content of fuels con-
                                sumed. To estimate the carbon content,
                                multiple energy content for each fuel by
                                fuel-specific carbon content coefficients
                                (mass C/energy). Carbon content can also
                                be  determined by fuel sampling and analy-
                                sis.* If carbon content data is available,
                                either from the fuel supplier or sampling
                                and analysis results, then that data should
                                be  used. U.S. average default carbon con-
                                tent coefficients are provided in Appendix B
                                if fuel specific data is not available from the
                                fuel supplier or sampling and analysis.
  Fuel sampling and analysis should be performed periodically with the frequency dependant on the type of fuel. The sampling fre-
  quency should be greater for more variable fuels (e.g., coal, wood, sold waste) than for more homogenous fuels (e.g., natural gas,
  diesel fuel). The sampling and analysis methodologies used should be detailed in the Partners IMP. Refer to 40 CFR Part 75,
  Appendix G for recommended sampling rates and methods.
                       CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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                                   Stationary  Combustion  Sources — Guidance
                                       Example  CO2 Calculation

        A Climate Leaders Partner has an on-site natural gas boiler. The Partner does not meter the gas that enters the
        boiler directly. However, the Partner does have a record of the natural gas utility bills for the annual reporting
        period in question. The bills list the amount of fuel purchased in terms of energy (e.g., therms) as well as the
        cubic feet of gas purchased and the heating value of the gas. It is assumed that there are no fugitive releases of
        gas, there is no inventory of natural gas stored on-site, and that all the natural gas purchased is combusted (i.e..
        no feedstock use of gas). The following information is available from the fuel supplier:
Month
January
February
March
April
May
June
July
August
September
October
November
December
Total
Amount of Gas Purchased
(scf)
550,000
580,000
530,000
480,000
500,000
490,000
510,000
390,000
480,000
540,000
490,000
460,000
6,000,000
Heat Content
(Btu/scf)
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025
1,025

Amount of Gas Purchased
(therms)
5,637.5
5,945
5,432.5
4,920
5,125
5,022.5
5,227.5
3,997.5
4,920
5,535
5,022.5
4,715
61,500
        Note: scf = standard cubic feet, 1 therm = 100,000 Btu

        Steps 1 & 2 are combined in that the fuel supplier has already converted fuel use into energy units based on a
            fuel specific heating value as shown in the table above.

        Step 3 calls for estimating the amount of carbon in the fuel consumed. The default factor provided in Appendix
            B is used for this calculation.
                Default factor = 14.47 (kg Carbon/mmBtu)
                Converting the annual gas data: 61,500 therms x 0.1 mmBtu/therm = 6,150 mmBtu
                Multiply by the default carbon content coefficient: 6,150 mmBtu x 14.47 kg C/mmBtu = 88,990.5 kg C

        Step 4 is to account for the  small portion of carbon in the fuel that is not oxidized. The default factor provided
            in Appendix B is used, which equals 1.00. The result of Step 4 is the amount of carbon in the fuel that is oxi-
            dized into C02.
                Multiply the result of Step 3 by the carbon oxidation factor: 88,990.5 kg C x 1.00 = 88,990.5 kg C

        Step 5 multiplies the amount of carbon released by the molecular weight ratio of C02 to carbon (44/12), in order
            to calculate the mass  of C02 emissions.
                88,990.5 kg C x (44/12) kg C02/kg  C = 326,298.5 kg C02
                         OR
                326 metric tons of C02 emissions  for the reporting year in question.
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Stationary  Combustion  Sources — Guidance
Step 4: Estimate carbon emitted. When fuel is      cent unless specific supplier information is
   burned, most of the carbon is eventually        available.
   oxidized to C02 and emitted to the atmos-
   phere. To account for the small fraction that   SteP 5: Convert to CO2 emitted. To obtain
   is not oxidized and remains trapped in the       total C02 emitted> multiP!y carbon emis-
   ash, multiply the carbon content by the         sions by the molecular weight ratio of C02
   fraction of carbon oxidized. The amount of      (m'w- 44) to carbon (m'w- 12) (44/12>
   carbon oxidized is assumed to be  100 per-
                       CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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                            Stationary  Combustion  Sources — Guidance
       Methods  for  Estimating  CH4  and
       N2O  Emissions
             The basic calculation procedure for esti-
             mating CH4 and N20 emissions from
             stationary combustion is represented
       by Equation 2.

            Equation  2: Estimation
           Method for  CH4  and  N2O
                     Emissions
                  = As x EFps
        where,

        p   =   Pollutant (CH4 or N20)

        s   =   Source Category

        A   =   Activity Level

        EF  =   Emission Factor

       For both pollutants, the source category varies
       depending on the level of detail attained in
       analyzing fuel use data. As mentioned, CH4 and
       N20 emissions depend not only on the fuel
       characteristics but also on the combustion
       technology type, combustion characteristics,
       and control technologies. At the lowest level of
       detail, emissions can be calculated by knowing
       the type of fuel. A more detailed approach
       would use fuel type and sector (utilities,
       industrial use, etc.). At the highest level of
       detail, calculations would use information on
fuel type and specific type of combustion
equipment.

Appendix A provides a set of default factors for
calculating CH4 and N20 emissions from sta-
tionary combustion sources. The default fac-
tors provided are in terms of fuel type and by
sector of where the fuel is consumed. It is rec-
ommended that these factors be used primarily
as a screening approach to determine the mag-
nitude of CH4 and N20 emissions in relation-
ship to C02 emissions from stationary combus-
tion. If it is determined that CH4 and N20 are a
significant source of GHG  emissions from sta-
tionary combustion, it is recommended that
the Partner look into more specific emissions
factors. Appendix A lists several sources where
more specific emission factors can be found.

The activity  level used to  estimate emissions of
CH4 and N20 depends on the type of emission
factor used and could be in terms of fuel input
(mass, volume, or energy) to a source catego-
ry. The default factors provided in Appendix A
are in terms  of emissions  per fuel energy input
to a category of fuel use. Fuel energy input
data is often tracked as part of determining
C02 emissions from stationary combustion
sources and can also be used to estimate CH4
and N20 emissions with the factors provided in
Appendix A.
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Stationary  Combustion  Sources — Guidance
                    Example  CH4 and N2O Calculation

 From the previous example, a Partner uses 6,150 mmBtu of natural gas per year. The emissions
 factors from Appendix A can be applied to estimate emissions of CH4 and N20. Appendix A lists
 several different emissions factors for different fuels and different end-use sectors, the industrial
 end-use sector for natural gas fuel is chosen to best represent this example.

          For CH4, 6,150 mmBtu x 4.75 g CH4/mmBtu = 29,213 g or 29.2 kg of CH4 emissions

          For N20, 6,150 mmBtu x 0.095 g N20/mmBtu = 584 g or 0.584 kg of N20 emissions

 Global Warming Potentials (GWPs) of 21 and 310 can then be applied to the CH4 and N20 emis-
 sions respectively. See Chapter 6 of the Climate Leaders Design Principles for more discussion on
 GWPs. These emissions can then be compared to the C02 emissions from the same source as cal-
 culated in the previous example.

           29.2 kg of CH4 x 21 = 613 kg or 0.613 metric tons of C02-equivalent emissions

          0.584 kg of N20 x 310 = 181 kg or 0.181 metric tons of C02-equivalent emissions

 Therefore, the total C02-equivalent emissions for natural gas stationary combustion of the
 reporting  entity, including the C02 emissions from the previous example = 326 metric tons.
 The contribution of CH4 and N20 emissions combined is less than 0.25% of the total GHG emis-
 sions. The Partner includes this estimate of CH4 and N20 emissions in their inventory and does
 not need to consider any further detail of CH4  and N20 emission  factors  (e.g., by specific combus-
 tion device).
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                                  Stationary  Combustion  Sources — Guidance
             Choice   of  Method  for
             Calculating  CO2  Emissions
                   Partners reporting C02 emissions data to
                   the U.S. EPA under Title IV of the Clean
                   Air Act, primarily electricity generating
             units, can report the same emissions data to the
             Climate Leaders program. The C02 emissions
             can be determined using any of the methods
             outlined in 40 CFR Part 75 (e.g. CEMS or fuel
             analysis approach). If the C02 data is deemed to
             be quality assured and is accepted to satisfy a
             Partners Title IV requirements then this data
             should be reported as part of their GHG inven-
             tory under the Climate Leaders program.

             For Partners not currently reporting C02 data
             to the U.S. EPA under Title IV of the Clean Air
             Act, the choice of method depends on data
             availability. If a CEMS is installed or if the fuel
             characteristic data is available from sampling,
             the Partner may use the fuel analysis  methods
                                               outlined in 40 CFR Part 75 (Appendix G) to cal-
                                               culate C02 emissions and report this data to
                                               Climate Leaders. If there is not CEMS or sam-
                                               pling data available that will allow the fuel
                                               analysis methods outlined in 40 CFR Part 75 to
                                               be used, the Partner should use the default fuel
                                               analysis methods outlined in this guidance. C02
                                               emissions data from CEMS other than those
                                               used to report under Title IV of the Clean Air
                                               Act, or from other generally accepted C02 esti-
                                               mation protocols for stationary sources may be
                                               accepted by Climate  Leaders as part of a
                                               Partners GHG inventory. See Chapter 6 of the
                                               Climate Leaders Design Principles for acceptance
                                               of data from procedures not specifically provid-
                                               ed under the Climate Leaders GHG Inventory
                                               Protocol Core Module guidance documents.
i o
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Stationary Combustion  Sources — Guidance
Choice  of  Activity  Data  and
Emission  Calculation  Factors
      This section discusses choices of activi-
      ty data and factors used for calculating
      C02 emissions with the default fuel
analysis approach provided in Section 2.2. This
guidance has been structured to accommodate
a wide range of Partners with varying levels of
information, and measurements in various
units. If the Partner has a CEMS installed or
has carbon content data based on fuel sam-
pling information, they should refer to guid-
ance in 40 CFR Part 75 to calculate C02 emis-
sions. In the case of those with more than one
exhaust stack, such as those with  a heat recov-
ery system generator (HRSG) or duct burner, a
CEMS may not  account for all combustion
emissions.

5.1.  Activity  Data
Source

When calculating C02 emissions with the fuel
analysis approach, the first piece of informa-
tion that needs to be determined is the quanti-
ty of fuel combusted. One method of determin-
ing the amount of fuel combusted  at a facility
is to measure the fuel input into each combus-
tion device and to sum the measured data of
each combustion device in the facility. Typical
fuel measurement systems measure the volume
of fuel combusted, such as fuel flow meters for
natural gas and diesel, or the weight of fuel
combusted, such as coal feed belt scales. If fuel
use data is not directly measured then fuel pur-
chase records can be used to estimate the
amount of fuel  combusted.

There are several factors that could lead to dif-
ferences between the amount of fuel purchased
and the amount of fuel combusted during a
reporting period, for example:
•  Changes in fuel storage inventory

•  Fugitive releases or spills of fuel

•  Fuel used as feedstock

For changes in fuel storage inventory, Equation
3 can be used to convert fuel purchase data to
estimates of actual fuel use:

  Equation 3: Accounting  for
   Changes in Fuel Inventory

Fuel B = Fuel P + (Fuel ST - Fuel SE)

where:

Fuel B  = Fuel burned in reporting period

Fuel P  = Fuel purchased in reporting period

Fuel ST = Fuel stock at start of reporting period

Fuel SE = Fuel stock at end of reporting period

Fuel purchase data is usually reported as the
amount of fuel provided by a supplier as  it
crosses the gate of the facility. However, once
fuel enters the facility there could be some loss-
es before it actually reaches the combustion
device. These losses are particularly important
for natural gas, which could be lost due to fugi-
tive releases from facility valves and piping, as
these fugitive emissions could be significant.
These fugitive natural gas releases (essentially
methane emissions) should be accounted for
separately from combustion emissions.

Purchased fuels could also be used as feed-
stock for products produced by the reporting
entity. In this case the carbon in the fuel would
be stored in the product as opposed to being
released through combustion. Climate Leaders
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                                    Stationary  Combustion  Sources — Guidance
              Partners are only responsible for direct emis-
              sions at their facilities, if carbon leaves the
              facility stored in a product it should not be
              counted as a release even if the product is sub-
              sequently burned or otherwise releases the
              stored carbon. Therefore, Partners should sub-
              tract any amount of fuel that is used as feed-
              stock from the amount of fuel purchased before
              calculating emissions.

              5.2. Activity Data  Units

              Fuel is metered in terms of physical units (i.e.,
              mass or volume) and it is recommended that
              Partners track fuel use in terms of these physi-
              cal units as they represent the primary measure-
              ment data. However, Partners that do not direct-
              ly measure how much fuel they use need to rely
              on data from fuel suppliers. Furthermore, fuel
              purchasers are mostly interested  in the amount
              of fuel they purchase in terms of energy units
              and may not obtain  data on the physical quanti-
              ties of fuel used. Therefore, it is recommended
              that Partners obtain data on the physical quan-
              tities of fuel purchased as well as  the heating
              values used to convert these physical quantities
              into energy values from fuel suppliers. It is also
              recommended that Partners use fuel supplier or
              analysis heating values over the default heating
              values listed in Appendix B to convert fuel use
              in physical units into energy units, as these val-
              ues should better represent the characteristics
              of the specific fuel consumed. It is also good
              practice to track these heating values and indi-
              cate if they are variable, updated  over time, etc.

              It is possible that Partners may only know the
              dollar amount spent on a type of fuel, however,
              this is the least accurate method of determining
              fuel use and is not recommended for Climate
              Leaders reporting. If dollar amount spent on fuel
                                                   is the only information available, it is recom-
                                                   mended that Partners contact their fuel supplier
                                                   to get more information. If absolutely no other
                                                   information is available,  Partners should be
                                                   very clear on how price data is converted to
                                                   physical or energy units. Price varies widely for
                                                   a specific fuel, especially over the spatial and
                                                   time frames typically established for reporting
                                                   C02 emissions (e.g., entity wide reporting on an
                                                   annual basis for Climate  Leaders).

                                                   The approaches for measuring or recording the
                                                   amount of fuel used are listed in order of prefer-
                                                   ence below.

                                                   1.  Partner has fuel quantity purchased data by
                                                      fuel type in terms of physical units either
                                                      measured on site or provided from supplier
                                                      with accurate data on heat content of the
                                                      specific fuel as determined by the fuel sup-
                                                      plier or through measurement or testing.

                                                   2.  Partner has data on the physical quantity of
                                                      fuel purchased but not the heat content so
                                                      the Partner must apply default fuel heat  con-
                                                      tent values.

                                                   3.  Partner only has data on dollar amount of
                                                      fuels purchased and has to convert to physi-
                                                      cal quantity based on dividing total expendi-
                                                      tures by average prices, and the Partner
                                                      must apply default fuel heat content values.

                                                   5.3.   Emission
                                                   Calculation  Factors
                                                   Once the  amount of fuel  combusted is deter-
                                                   mined, the next step in calculating C02 emis-
                                                   sions is to determine how much carbon is in the
                                                   fuel. Emissions of C02 from fuel combustion are
                                                   dependent on the amount of carbon in the fuel,
                                                   which is specific to the fuel type and  grade of
1 2
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Stationary  Combustion  Sources — Guidance
the fuel. The most accurate method to deter-
mine a fuel's carbon content data is through
chemical analysis of the fuel. This data may be
obtained directly from the fuel supplier. If the
specific carbon content of a fuel is not meas-
ured, default values could be used.  Default val-
ues for the carbon content of fuels are available
by physical units (e.g., percent carbon and by
weight or volume), however these values vary
widely by region of the country, time of year,
fuel supplier, etc.

Fuel heat content data can be obtained from
sampling and analysis or from the fuel supplier.
Fuel suppliers often provide the heating value of
a fuel with mass/volume measurements. Fuel
purchasers are interested in the energy content
of fuels purchased as it better represents the
use of the fuel as opposed to mass or volume
(fuel pricing is often based on energy, not physi-
cal units). Fuel heat content factors can be used
to convert fuel use data in terms of physical
units to fuel use data in terms of energy units as
described in Section 5.2.

The Climate Leaders default fuel analysis
approach for calculating C02 emissions from
stationary combustion sources is based on a
carbon factor per unit of fuel energy as shown
in Section 2.2.  Default values for fuel carbon
content per energy units are provided in
Appendix B. These carbon content  factors per
energy units are less variable than carbon con-
tent factors per physical units because the heat
content or energy value of a fuel is more closely
related to the amount of carbon in the fuel than
to the total physical quantity of fuel.6

Not all stationary combustion devices burn
standard fuels. Combustion devices could also
burn waste fuels, for example, MSW with mixed
biomass and fossil carbon content. Flares and
thermal oxidizers could burn waste gas streams.
These combustion sources and waste fuels are
treated like other combustion sources and fuel
types. Due to the variability and non-standard-
ized nature of waste fuels, some guidance and
sources of information on determining carbon
content factors for waste fuels are provided in
Appendix B, but the preferred approach is that
Partners use factors specific to the waste fuels
used.

A fuel's carbon content is never fully oxidized
into C02 emissions through combustion. A por-
tion of the carbon remains in the form of ash or
unburned carbon. Consequently, it is necessary
to use an oxidation factor when calculating C02
emissions from stationary combustion sources.
Default oxidation factors to account for
unburned carbon can  be found in Appendix B.
However, it is recommended that Partners use
their own oxidation factors, if available, to bet-
ter  represent  the fuel properties and the com-
bustion device's operating characteristics. It is
important to note that there are also intermedi-
ate  combustion products from stationary com-
bustion sources such as carbon monoxide (CO)
and hydrocarbons that may eventually get oxi-
dized into C02 in the atmosphere. The carbon
oxidation factor does not account for carbon in
these intermediate combustion products, but
only the amount of carbon that remains as  ash,
soot or particulate matter.

After calculating a fuel's oxidized carbon con-
tent it is necessary to convert carbon into C02
emissions. A  fuel's oxidized carbon is convert-
ed into C02 emissions by multiplying the car-
bon emissions by the molecular weight ratio of
6 This relative accuracy is only true if the specific fuel heating value is known. If the default heating value is used to convert fuel use
  in terms of mass or volume to energy then the same result for carbon in the fuel would be derived from using default carbon con-
  tent per mass or volume and carbon content per unit of energy.
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                                  Stationary  Combustion  Sources — Guidance
               Example: Determining an Emission Factor for a  Gas  Waste
                                                  Stream

             A Climate Leaders Partner has a thermal oxidizer destroying a waste gas stream of different com-
             ponents. The Partner has data on volume of gas combusted and on the mole fraction of the dif-
             ferent components of the waste gas stream.

             The first step is to determine the total number of moles in the waste stream per a specific volume.
             This is based on the assumed temperature and pressure of the gas. Assuming conditions of  1 atm
             and 25° C, there are 2.55 x 10~3 Ibmole of gas per cubic foot of gas. This factor could be adjusted to
             meet the specific temperature and pressure conditions of the Partner's waste gas stream. An emis-
             sion factor is then determined per cubic feet of gas based on the following Equation EX-1:

                   Equation EX-1: Determining Emission Factor for Gas Waste Stream
                           7ib.cS   ^
             Emission Factor I  , 3   I = 2-i MFj x Moles x m.w.  x
             where:
                                                        .j
                                      1=1
                                                           (Ibmole i "\
                                                            Moles  J
                                                                                (Ibmole  "\
                                                                                  fp)
                                                                (.„..   »                •'
                                                              Ibmole i  J
                                                          f Ib.C "\
             CFj     =      Carbon Fraction of Gas Component i I —rrp~ I

             The following Table EX-1 shows an example gas waste stream with the mole fractions of different
             components.

                                  Table EX-1: Example Gas Waste Stream
Gas Component
C02
CH4
C3H8
C6H6
Other non-C
Total
Mole %
5%
30%
20%
35%
10%
100%
Ibmole
1.28 x ID4
7.66 x 10-4
5.10 x lO4
8.93 x lO4
2.55 x lO4
2.55 x 10-3
m.w.
44
16
44
78
?
—
%C
27%
75%
82%
92%
0%
—
Ib.C
0.001531
0.009188
0.018376
0.064315
0
0.093409
             Based on Table EX-1 it can be seen that the emission factor for this example gas waste stream is
             0.0934 lb. C per ft3 of waste gas. This emission factor can be used in conjunction with the total
             amount of gas combusted as well as an oxidation factor and converted to C02 in order to obtain
             total emissions from waste gas combustion.
14  •  CLIMATE LEADERS GHG  INVENTORY PROTOCOL

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Stationary  Combustion  Sources — Guidance
C02 to carbon (44/12). Whenever possible, cus-   heat content of the fuel and the fraction car-
tomized factors for heating values, carbon con-
tent, and fraction of carbon oxidized for each
fuel type should be used. Otherwise, default
emission factors are provided in Appendix B.

Appendix B provides default factors for heating
value, carbon content in terms of amount of
carbon per energy value of fuel, and fraction of
carbon oxidized for different fuels. Other
sources of C02 emissions factors sometimes
combine the different fuel and combustion ele-
ments into one emission factor value. For
example, if the carbon content of the fuel is
combined with the  carbon oxidation factor and
the carbon to C02 ratio, a C02 emission factor
can be obtained in terms of mass of C02 per
unit of fuel energy. Furthermore, if the carbon
content factor is combined with  the default
bon oxidized as well as the carbon to C02
ratio, a C02 emission factor can be obtained in
terms of mass of C02 per mass or volume unit
of fuel.

If one of these alternate emissions factors is
used, care should be taken to determine the
source of the data and what it represents (e.g.,
published factors may assume a carbon oxida-
tion factor other than 100%). Values are provid-
ed in Appendix B for C02 emission factors in
terms of energy and mass/volume fuel units.
These were created based on the Climate
Leaders default values provided for heating
value, carbon content in terms of  amount of
carbon per energy value of fuel, and fraction of
carbon oxidized for different fuels.
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                                     Stationary  Combustion  Sources — Guidance
                   Example: Measuring Fuel Use in Energy Units —  Lower and
                                             Higher Heating Values
                 When measuring fuel use data in energy units, it is important to distinguish between lower heat-
                 ing values (LHV) and higher heating values (HHV) (also called net and gross calorific values
                 respectively). Heating values describe the amount of energy released when a fuel is burned com-
                 pletely, and LHVs and HHVs are different methods to measure the amount of energy released.7 A
                 given fuel, therefore, always has two heating value numbers, a LHV and a HHV number. Whereas
                 HHVs are typically used in the U.S. and in Canada, other countries use LHVs. To convert from
                 LHV to HHV, a simplified convention used by the International Energy Agency can be used. For
                 coal and petroleum, divide energy in LHV by 0.95. For natural gas, divide by 0.90.

                 For example, natural gas has a LHV of 924 Btu/standard cubic foot (scf) and a HHV of 1,027
                 Btu/scf. When calculating C02 emissions by multiplying fuel use data in energy units by a carbon
                 content coefficient, it is important to be mindful of LHV or HHV specific coefficients in the emis-
                 sions calculation. The LHV specific carbon content coefficient for natural gas is 16.08 kg
                 C/mmBtu and the HHV specific carbon content coefficient is 14.47 kg C/mmBtu.

                 Therefore, to calculate C02 emissions from burning 1 million scf of natural gas:

                 Based on LHV:
                                   924 Btu       1 mmBtu     16.08 kg C     44 kg CO,
                      Ixl06scfx  	—  x  -—	   x 	^— x   .„    „    =54,479 kg C02
                 Based on HHV:
                      Ixl06scfx
                                     scf
                          1,027 Btu
                             scf
                                       1 x 106 Btu
mmBtu
12kgC
                                                1 mmBtu     14.47 kg C     44 kg C02
                                               1 x 106 Btu
mmBtu
12kgC
                       = 54,489 kg C02
1 6
         7 The heating value is dependent on the phase of water/steam in the combustion process. Higher heating value is the heat evolved
           when all of the products of combustion are cooled to atmospheric temperature and pressure. The lower heating value is the heat
           evolved when the products of combustion are cooled so that water remains as a gas. HHVs are around 105% of LHVs; for natural
           gas, the factor is 110%.

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Stationary  Combustion  Sources — 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 corpo-
rate 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 com-
paring 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
emissions from stationary combustion sources
and to the Climate Leaders Core Guidance doc-
uments for calculating emissions from  other
sources.

Operational completeness of stationary com-
bustion sources can be checked by comparing
the sources included in the GHG inventory
with those reported under regulatory pro-
grams (e.g., Title V air permit), or in annual
fuel use surveys. Examples of typical types of
fuel combustion sources that should be includ-
ed are as follows:

•  Boilers/furnaces

•  Internal combustion engines

•  Turbines

•  Flares

•  Process heaters/ovens

•  Incinerators

•  Cooling systems (e.g., natural gas chillers)

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.
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                                   Stationary  Combustion  Sources — Guidance
              Uncertainty Assessment
                    There is uncertainty associated with all
                    methods of calculating C02, CH4, and
                    N20 emissions from stationary combus-
             tion sources. As outlined in Chapter 7 of the
             Climate Leaders Design Principles, Climate
             Leaders does not require Partners to quantify
             uncertainty as +/- % of emissions estimates or
             in terms of data quality indicators.

             It is recommended that Partners attempt to
             identify the areas of uncertainty in their emis-
             sions estimates and make an effort to use the
             most accurate data possible. If the CEMS
             approach is used to estimate emissions, it is
             recommended that the Partner follow the
             QA/QC guidance and good practices associated
             with that method as outlined in the Acid Rain
             Program Rule8. Entities utilizing CEMS to com-
             ply with Clean Air Act regulations are required
             to develop a quality assurance plan. This plan
             should address C02 emissions measurement.

             The accuracy of estimating emissions from fos-
             sil fuel combustion in stationary sources from
             the fuel analysis approach is partially deter-
             mined by the availability of data on the amount
             of fuel consumed or purchased. If the amount
                                                 of fuel combusted is directly measured or
                                                 metered before entering the combustion
                                                 device, then the resulting uncertainty should
                                                 be fairly low. Data on the quantity of fuel pur-
                                                 chased should also be an accurate representa-
                                                 tion of fuel combusted, given that any neces-
                                                 sary adjustments are made for changes in fuel
                                                 inventory, fuel used as feedstock, etc. However,
                                                 uncertainty may arise if only dollar value of
                                                 fuels purchased is used to estimate fuel con-
                                                 sumption.

                                                 The accuracy of estimating emissions from sta-
                                                 tionary combustion sources with the fuel
                                                 analysis approach is also determined by the
                                                 factors used to convert fuel use into emissions.
                                                 Uncertainty in the factors is primarily due to
                                                 the accuracy in which they are measured, and
                                                 the variability of the supply source. For exam-
                                                 ple, carbon content factors for coal vary great-
                                                 ly, depending on its characteristics, chemical
                                                 properties, and annual fluctuations in the fuel
                                                 quality. Therefore, using the U.S. default car-
                                                 bon content coefficient for coal may result in a
                                                 more uncertain estimate than for other fuels if
                                                 the local fuel supplies do not match the default
                                                 fuel characteristics.
1 8
      8 Part 75.21 and Appendix B of the regulation discuss the QA/QC plan.

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Stationary  Combustion  Sources — Guidance
Reporting   and  Documentation
       Partners are required to complete the
       Climate Leaders Reporting
       Requirements and report annual corpo-
rate level emissions. 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 and
         should be reported in the Partner's Inventory
         Management Plan (IMP).

         For both the CEMS and fuel analysis approach-
         es, it is recommended that Partners measure
         the C02 emissions and supporting data by
         facility (as opposed to aggregated entity wide
         emissions only). This method increases the
         accuracy and credibility of the inventory.
 Table 1:  Documentation Sources for Stationary Combustion
Data                             Documentation Source
Fuel consumption data9
Heat contents and emission
factors used other than
defaults provided

Prices used to convert dollars of
fuel purchased to amount or
energy content of fuel consumed

All assumptions made in estimating
fuel consumption, heat contents,
and emission factors
Purchase receipts, delivery receipts, contract purchase or
firm purchase records, stock inventory documentation,
metered fuel documentation

Purchase receipts; delivery receipts; contract purchase or
firm purchase records; EIA, EPA or industry reports
                                 Purchase receipts; delivery receipts; contract purchase or
                                 firm purchase records; EIA, EPA or industry reports
                                 All applicable sources
9 If purchase receipts, delivery receipts, etc. are used to proxy fuel consumption data then feedstock use has to be taken into
  account; otherwise, there is an overestimation of emissions.

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                                Stationary  Combustion  Sources — 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 stationary combus-
            tion sources, activity data and emission factors
            can be verified using a variety of approaches:

            • Fuel consumption data by source or facili-
               ty can be compared with fuel purchasing
               data, taking into account any changes in
               inventory.

            • Fuel energy use data can be compared with
               data provided to Department of Energy or
               other EPA reports or surveys.

            • If emission estimates were obtained from
               CEMS, this data can be compared to emis-
               sions estimated using the fuel analysis
               approach.

            • If any emission factors  were calculated or
               obtained from the fuel supplier, these fac-
                                                tors can be compared to U.S. average emis-
                                                sion factors.

                                                The rate at which suppliers change/update
                                                heating values can be examined to approxi-
                                                mate accuracy.

                                                Depending on the end-use, some non-energy
                                                uses of fossil fuels, such as for manufactur-
                                                ing plant feedstocks, can result in long term
                                                storage of some or all of the carbon con-
                                                tained in the fuel. This guidance addresses
                                                fuels use for combustion purposes only.
                                                Therefore, all fuel consumption for other
                                                purposes should be excluded from this
                                                analysis.

                                                Examining the quality control associated
                                                with equipment used for facility level fuel
                                                measurements and equipment used  to cal-
                                                culate site-specific emissions factors, or
                                                emissions.
2O
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Stationary  Combustion Sources — Guidance
Appendix A:   Calculating  CH4
and  N2O  Emissions  from
Stationary
        As mentioned earlier, CH4 and N20
        emissions depend not only on fuel
        characteristics but also on technolo-
gy type, combustion characteristics and con-
trol technology. The emission factors provided
in Table A-l are those used by the U.S. EPA
when calculating the national GHG inventory10
            and are the emission factors recommended by
            the Intergovernmental Panel on Climate
            Change (IPCC) 2006 Guidelines11. The emission
            factors for pulping liquors are from the
            National Council for Air and Stream
            Improvement, Inc.12 The emission factors were
            converted from g/GJ to g/mmBtu based on the
  Table A-1: CH4 and N2O Emission Factors by Fuel Type and
                                     Sector
Fuel/End-Use Sector
   CH4
(g/GJ-HHV)
   N2O         CH4
(g/GJ-HHV)   (g/mmBtu)
            N2O
         (g/mmBtu)
Coal
- Residential
- Commercial
- Industry
- Electricity Generation
Petroleum
- Residential
- Commercial
- Industry
- Electricity Generation
Natural Gas
- Residential
- Commercial
- Industry
- Electricity Generation
Wood
- Residential
- Commercial
- Industry
- Electricity Generation
Pulping Liquors
- Industry
    300
    10
    10
     1

    10
    10
     3
     3

     5
     5
     1
     1

    300
    300
    30
    30

    2.4
    1.5
    1.5
    1.5
    1.5

    0.6
    0.6
    0.6
    0.6

    0.1
    0.1
    0.1
    0.1

     4
     4
     4
     4

    1.9
316
 11
 11
 1

 11
 11
 3
 3

 5
 5
 1
 1

316
316
 32
 32

 2.5
1.6
1.6
1.6
1.6

0.6
0.6
0.6
0.6

0.1
0.1
0.1
0.1

4.2
4.2
4.2
4.2

2.0
10 U.S. Environmental Protection Agency 2007. Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990 - 2005. EPA 430-R-07-002.

11 Intergovernmental Panel on Climate Change (IPCC). 2006. Guidelines for National Greenhouse Gas Inventories, Intergovernmental
  Panel on Climate Change, Organization for Economic Co-Operation and Development. Paris, France.

12 National Council for Air and Stream Improvement, Inc. (NCASI), 2004 Calculation Tools for Estimating Greenhouse Gas Emissions
  from Pulp and Paper Mills. Version 1.1, Research Triangle Park, NC.
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                                      Stationary  Combustion  Sources — Guidance
              conversion factor of 0.95 mmBtu/GJ to be more
              consistent with other factors presented in
              these guidelines.

              The factors provided in Table A-l represent
              emissions in terms of fuel type and end-use
              sectors (i.e., residential, commercial, industrial,
              electricity generation). Other references,
              including those listed below, are emission fac-
              tors by more specific combustion technology
              type (e.g., natural gas industrial boilers >293
              MW). These references  are recommended for
              Partners interested in performing a more accu-
              rate estimate of CH4 and N20 emissions.

              • U.S. EPA 1995. Compilation of Air Pollutant
                 Emission Factors,  Vol. 1: Stationary Point and
                                                       Area Sources, 5th edition, Supplements A, B,
                                                       C, D, E, F, Updates 2001, 2002 & 2003, AP-42,
                                                       U.S. EPA  Office of Air Quality Planning and
                                                       Standards, Research Triangle Park, North
                                                       Carolina.

                                                       State and Territorial Air Pollution Program
                                                       Administrators and the Association of Local
                                                       Air Pollution Control Officials
                                                       (STAPPA/ALAPCO) and the U.S. EPA.
                                                       Emissions Inventory Improvement Program
                                                       (EIIP) Vol. VIII, Chapter 2, Methods For
                                                       Estimating Methane And Nitrous Oxide
                                                       Emissions From Stationary Combustion,
                                                       August 2004.
22
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Stationary  Combustion Sources — Guidance

Appendix  B:  Default  Factors  for
Calculating  CO2  Emissions
     This appendix contains default factors
     for use in calculating C02 emissions
     from the fuel analysis approach
described by in Section 2.2 of this document.
            Table B-l contains default Heat Contents,
            Carbon Content Coefficients, and Fraction of
            Carbon Oxidized for different fossil fuels to be
            used in this approach.
   Table B-1:  Default Factors for Calculating CO2 Emissions
                  from Fossil Fuel Combustion
Fossil Fuel
Heat Content (HHV)
Carbon Content
 Coefficients
Fraction Oxidized
Coal and Coke
Anthracite Coal
Bituminous Coal
Sub-bituminous Coal
Lignite
Unspecified (industrial coking)
Unspecified (industrial other)
Unspecified (electric utility)
(mmBtu/ton)
25.09
24.93
17.25
14.21
26.27
22.05
19.95
Unspecified (residential/commercial) 22.05
Coke
Natural Gas
Natural Gas
Petroleum
Distillate Fuel Oil (#1, 2, & 4)
Residual Fuel Oil (#5 & 6)
Kerosene
Petroleum Coke
LPG (average for fuel use)
Common LPG Components:
Ethane
Propane
Isobutane
n-Butane
Waste Tires
Waste Tires
24.80
(Btu/scf)
1,029
(mmBtu/Barrel)
5.8250
6.2870
5.6700
6.0240
3.8492

2.9160
3.8240
4.1620
4.3280
(mmBtu/ton)
28.00
(kg C/mmBtu)
28.26
25.49
26.48
26.30
25.56
25.63
25.76
26.00
31.00
(kg C/mmBtu)
14.47
(kg C/mmBtu)
19.95
21.49
19.72
27.85
17.23

16.25
17.20
17.75
17.72
(kg C/mmBtu)
30.77

1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0

1.0

1.0
1.0
1.0
1.0
1.0

1.0
1.0
1.0
1.0

1.0
Note:
Values for fuels may change over time so it is recommended that Partners update factors on a regular basis. Factors shown here are
appropriate for years 2000-2005.
                CLIMATE LEADERS  GHG  INVENTORY  PROTOCOL
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                                     Stationary  Combustion  Sources — Guidance
              Sources:

              Coal—Carbon Content Coefficients from the
              Documentation for Emissions of Greenhouse
              Gases in the United States 2005, DOE/EIA-
              0573(2005), Energy Information Administration,
              Office of Integrated Analysis and Forecasting,
              U.S. Department of Energy, November 2006.
              Heat Contents calculated by EPA based on the
              same approach used to determine Carbon
              Content Coefficients. The approach utilizes
              coal physical characteristics from the CoalQual
              Database Version 2.0, U.S. Geological Survey,
              1998, and coal production data from the Annual
              Coal Report 2005, U.S. Department of Energy,
              Energy Information Administration, Washington
              DC. As well as coal heat content information
              from the Annual Energy Review 2006, U.S.
              Department of Energy, Energy  Information
              Administration, Washington, DC. Fractions
              Oxidized from the Inventory of U.S. Greenhouse
              Gas Emissions and Sinks: 1990-2005, EPA430-R-
              07-002, U.S. EPA, Washington, DC, April 2007.

              Coke—Heat Content from the Annual Energy
              Review 2006, U.S. Department  of Energy,
              Energy Information Administration,
              Washington, DC. Carbon Content Coefficient
              and Fraction Oxidized from the Inventory of
              U.S. Greenhouse Gas Emissions and Sinks:
              1990-2005, EPA430-R-07-002, U.S. EPA,
              Washington, DC, April 2007.

              Natural Gas and Petroleum (except LPG)—
              Heat Contents from the Annual Energy Review
                                                   2006, U.S. Department of Energy, Energy
                                                   Information Administration, Washington, DC.
                                                   Carbon Content Coefficients and Fractions
                                                   Oxidized from the Inventory of U.S. Greenhouse
                                                   Gas Emissions and Sinks: 1990-2005, EPA430-R-
                                                   07-002, U.S. EPA, Washington, DC, April 2007.

                                                   LPG—Carbon Content Coefficients for LPG
                                                   components from the Inventory of U.S.
                                                   Greenhouse Gas Emissions and Sinks:
                                                   1990-2005, EPA430-R-07-002, U.S. EPA,
                                                   Washington, DC, April 2007. Carbon Content
                                                   Coefficient value for LPG from Annual Energy
                                                   Review 2006, U.S. Department of Energy,
                                                   Energy Information Administration,
                                                   Washington, DC. Heat Content value for LPG
                                                   and its components from the Inventory of U.S.
                                                   Greenhouse Gas Emissions and Sinks:
                                                   1990-2005. EPA430-R-07-002, U.S. EPA,
                                                   Washington, DC, April 2007. Fractions Oxidized
                                                   also from the EPA inventory report. The
                                                   Fractions Oxidized  for LPG components are
                                                   assumed to be the same as for LPG.

                                                   If a partner knows the specific blend of LPG
                                                   that they are using, heat content and carbon
                                                   content coefficients for  different blends of LPG
                                                   can be calculated based on the percent mix
                                                   and individual  component characteristics
                                                   shown in Table B-l.

                                                   Table  B-2 contains default Heat Contents,
                                                   Carbon Content Coefficients,  and Fraction of
                                                   Carbon Oxidized for different non-fossil fuels to
                                                   be used in the  fuel analysis approach.
24
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Stationary  Combustion  Sources — Guidance
   Table  B-2: Default Factors for Calculating CO2 Emissions
                   from  Non-Fossil Fuel  Combustion
Non-Fossil Fuel
Heat Content (HHV)   Carbon Content   Fraction Oxidized
                       Coefficients
Solid
(mmBtu/ton)
Wood and Wood Waste (12% moisture) 15.38
Kraft Black Liquor
(North American hardwood)
Kraft Black Liquor
(North American softwood)
Gas
Landfill Gas (50% CH4/50% C02)
Wastewater Treatment Biogas
11.98

12.24

(Btu/scf)
502.50
varies
(kg C/mmBtu)
25.60
25.75

25.95


14.20
14.20

1.0
1.0

1.0


1.0
1.0
Sources:

Wood and Wood Waste—Heat Content and
Carbon Content Coefficient from Inventory of
U.S. Greenhouse Gas Emissions and Sinks:
1990-2005, EPA 430-R-07-002, U.S.
Environmental Protection Agency, Washington,
DC April 2007. Chapter 3 text describing the
methodology used to calculate emissions from
Wood Biomass and Ethanol Consumption. Heat
Content is assumed to be representative of
wood and wood waste used in the industrial
sector. Carbon Content Coefficient calculated
from the value listed, 434 kg C/metric ton, and
the assumed heat content. Fraction Oxidized
also from the EPA inventory report and
assumed to be the same as for coal combus-
tion. The  factors presented in Table B-2  repre-
sent emissions from wood combustion only
and do not include any emissions or sinks from
wood growth or harvesting.
               Gas—Heat Content for landfill gas based on
               heat content of methane, 1,005 Btu/standard
               ft3, and assumed landfill gas composition of
               50% CH4 and 50% C02 by volume. Heat Content
               for wastewater treatment gas can be calculated
               based on methane heat content and percent
               methane in the gas. Carbon Content
               Coefficients  represent pure methane. Fraction
               Oxidized from the Inventory of U.S. Greenhouse
               Gas Emissions and Sinks: 1990-2005. EPA430-R-
               07-002, U.S. EPA, Washington, DC, April 2007
               and assumed to be the same as  for natural gas.

               Kraft Black Liquor—Black liquor default emis-
               sion factors  based on the carbon content of
               the liquors and include any carbon exiting with
               smelt from a recovery furnace. Therefore, for
               kraft mills, the liquor emission factors estimate
               biomass carbon emissions from both the
               recovery furnace and from the lime kiln. The
               emission factors from International Council of
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                                     Stationary  Combustion  Sources — Guidance
              Forest and Paper Associations (ICFPA) and the
              National Council for Air and Stream
              Improvement (NCASI) spreadsheets for calculat-
              ing GHG emissions from pulp and paper manu-
              facturing (Version 1.2). (The ICFPA/NCASI tool
              assumes a 1% correction for unoxidized car-
              bon, the emission factors in this guidance doc-
              ument assume 100% of the carbon is oxidized).
              Black liquor data for the ICFPA/NCASI tool were
              obtained from: Chapter 1-Chemical Recovery,
              by Esa Vakkilainen, 1999. In: Papermaking
              Science and Technology, Book 6B: Chemical
                                                   Pulping. Gullichsen, J., and Paulapuro, H.
                                                   (eds.). Helsinki, Finland: Fapet Oy.

                                                   Waste Tires—Heat content for waste tires from
                                                   Rubber Manufacturers Association (RMA), Scrap
                                                   Tire Markets in the United States, November
                                                   2006. The carbon content for waste tires from
                                                   the Inventory of U.S. Greenhouse Gas Emissions
                                                   andSkinks: 1990-2005. EPA430-R-07-002, U.S.
                                                   EPA, Washington, DC, April 2007.
26
CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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Stationary  Combustion Sources — Guidance
CO2  Emissions Factors
Based on  Fuel  Energy
Sources of C02 emissions factors sometimes
combine the different fuel and combustion ele-
ments into one emission factor value. For
example, if the carbon content of the fuel is
combined with the carbon oxidation factor and
the carbon to C02 ratio, a C02 emission factor
can be obtained in terms of mass of C02 per
unit of fuel energy.
         Therefore, the default factors shown in Tables B-
         1 and B-2 can be combined (with the C02/C ratio
         of 44/12) to determine emission factors in terms
         of mass of C02 per unit of fuel energy. Table B-3
         contains default heat content and emission fac-
         tors for different fossil fuels and Table B-4 con-
         tains default heat content and emission factors
         for different non-fossil fuels as calculated from
         the default factors listed previously.
 Table B-3: CO2 Emission Factors (mass CO2/fuel energy) for
                         Fossil Fuel Combustion
Fossil Fuel Heat Content (HHV)
Coal and Coke
Anthracite Coal
Bituminous Coal
Sub-bituminous Coal
Lignite
Unspecified (industrial coking)
Unspecified (industrial other)
Unspecified (electric utility)
Unspecified (residential/commercial)
Coke
Natural Gas
Natural Gas
(mmBtu/ton)
25.09
24.93
17.25
14.21
26.27
22.05
19.95
22.05
24.80
(Btu/scf)
1,029
CO2 Content Coefficient
(kg C02/mmBtu)
103.62
93.46
97.09
96.43
93.72
93.98
94.45
95.33
113.67
(kg C02/mmBtu)
53.06
Petroleum
Distillate Fuel Oil (#1, 2, & 4)
Residual Fuel Oil (#5 & 6)
Kerosene
Petroleum Coke
LPG (average for fuel use)
Common LPG Components:
(mmBtu/Barrel)
    5.8250
    6.2870
    5.6700
    6.0240
    3.8492
(kg C02/mmBtu)
     73.15
     78.80
     72.31
    102.12
     63.16
Ethane
Propane
Isobutane
n-Butane
Waste Tires
Waste Tires
2.9160
3.8240
4.1620
4.3280
(mmBtu/ton)
28.00
59.58
63.07
65.08
64.97
(kg C02/mmBtu)
112.84
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                                Stationary Combustion  Sources — Guidance
             Table B-4: CO2 Emission  Factors (mass CO2/fuel energy) for
                                 Non-Fossil Fuel Combustion
            Fossil Fuel                    Heat Content (HHV)    CO2 Content Coeffecient
            Solid                            (mmBtu/ton)           (kg C02/mmBtu)
            Wood and Wood Waste (12% moisture)     15.38                  93.87
            Kraft Black Liquor                     11.98                  94.41
            (North American hardwood)
            Kraft Black Liquor                     12.24                  95.13
            (North American softwood)
            Gas                               (Btu/scf)
            Landfill Gas (50% CH4/50% C02)          502.50                 52.07
            Wastewater Treatment Biogas            varies                 52.07
28 •  CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL

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Stationary  Combustion  Sources — Guidance
CO2 Emissions
Factors  Based  on Fuel
Mass  or Volume
If the carbon content factor is combined with
the default heat content of the fuel, fraction
carbon oxidized, and carbon to C02 ratio, a
C02 emission factor can be obtained in terms
of mass of C02 per mass or volume unit of fuel.
Therefore, the default factors shown in Tables
B-3 and B-4 can be combined with the heat
content of the fuels to determine emission fac-
tors in terms of mass of C02 per unit of fuel
mass or volume. Table B-5 contains default
emission factors for different fossil fuels and
Table B-6 contains default emission factors for
different non-fossil fuels as calculated from the
default factors listed previously.
   Table B-5:  CO2 Emission  Factors (mass CO2/fuel mass or
                  volume) for Fossil Fuel  Combustion
Fossil Fuel
          Emission Factor
Coal and Coke
Anthracite Coal
Bituminous Coal
Sub-bituminous Coal
Lignite
Unspecified (industrial coking)
Unspecified (industrial other)
Unspecified (electric utility)
Unspecified (residential/commercial)
Coke
Natural Gas
Natural Gas
Petroleum
Distillate Fuel Oil (#1, 2, & 4)
Residual Fuel Oil (#5 & 6)
Kerosene
Petroleum Coke
LPG (average for fuel use)
Common LPG Components:
Ethane
Propane
Isobutane
n-Butane
Waste Tires
Waste Tires
            (kg C02/ton)
              2,599.83
              2,330.04
              1,674.86
              1,370.32
              2,462.12
              2,072.19
              1,884.53
              2,102.29
              2,818.93
            (kg C02/scf)
              0.0546
           (kg C02/Barrel)
              426.10
              495.39
              409.98
              615.15
              243.12

              173.75
              241.17
              270.88
              281.20
            (kg C02/ton)
              3,159.49
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                                Stationary  Combustion Sources — Guidance
               Table B-6:  CO2 Emission Factors (mass CO2/fuel mass or
                         volume) for  Non-Fossil Fuel Combustion
            Fossil Fuel
                                                      Emission Factor
            Solid
            Wood and Wood Waste (12% moisture)
            Kraft Black Liquor (North American hardwood)
            Kraft Black Liquor (North American softwood)
            Gas
            Landfill Gas (50% CH4/50% C02)
            Wastewater Treatment Biogas
                                                       (kg C02/ton)
                                                         1,443.67
                                                         1,130.76
                                                         1,164.02

                                                          0.0262
                                                          varies
3O
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Stationary  Combustion  Sources — Guidance
Waste Fuels
Emissions from combustion of waste fuels of
both fossil and biomass origin are treated the
same as emissions of other fossil or biomass
fuels. No specific default values for carbon con-
tent of waste fuels are provided due to the vari-
ability of the different waste fuels.

The cement  industry in particular is a large
user of waste fuels. Guidance developed by
that industry for calculating emissions has spe-
cific default values to calculate emissions for
different waste fuels. C02 Accounting and
Reporting Standard for the Cement Industry,
Version 2.0, June 2005, World Business Council
for Sustainable Development.

The U.S. EPA also has data on waste fuel com-
bustion that is used to calculate the National
Inventory  of GHG emissions. Inventory of U.S.
Greenhouse Gas Emissions and Sinks:
1990-2005, EPA 430-R-07-002, U.S.
Environmental Protection Agency, Washington,
DC April 2007.

Annex 3, Section 3.6, of the U.S. EPA inventory
report has information on emissions from com-
bustion of Municipal Solid Waste (MSW).

Emission factors for some waste fuels can be
determined by taking the emission factor that
most closely represents the waste fuel. For
example, using the factor for fuel oil to repre-
sent waste oil combustion. In general however,
Climate Leaders encourages the use of the
most accurate methodologies. The data quality
tiers that should be used for any fuel combus-
tion in stationary sources are: (a) direct moni-
toring, (b) mass balance using actual fuel char-
acteristics data, (c) mass balance using a com-
bination of actual and default fuel characteristi-
ics data and (d) default C02 emission factors
by fuel type.
                     CLIMATE  LEADERS  GHG  INVENTORY  PROTOCOL
                                                      3 1

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                 CLIMATEri

                 LEADERS,
                 U.S. Environmental Protection Agency


Climate Protection Partnerships Division



        Office of Atmospheric Programs



   U.S. Environmental Protection Agency



                             May 2008

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