Suppliers  of Coal-based Liquid Fuels
	      United States
Final Rule: Mandatory Reporting of Greenhouse Gases                             Aaencjmerrtal Pl°t9ction

Under the Mandatory Reporting of Greenhouse Gases (GHGs) rule, all producers, importers,
and exporters of coal-based liquid fuels that meet the applicability requirements of the rule (see
information sheet on General Provisions) must report GHG emissions that would re suit from the
complete combustion or oxidation of the coal-based liquids that they place into commerce.
Facility owners or operators, importers, and exporters are required to collect data on their
products; calculate the GHG emissions associated with these products; and follow the specified
procedures for ensuring data quality, amending missing data, and meeting recordkeeping and
reporting requirements.

How Is This Source  Category Defined?

This source category consists of producers, importers, and exporters of coal-based liquid fuels (coal-to-
liquid products) listed on Table MM-1 of the rule. A producer of coal-to-liquid products is any owner or
operator who converts coal into liquid products (e.g., gasoline, diesel) using the Fischer-Tropsch or an
alternative process.

What GHGs Must Be Reported?

Suppliers of coal-to-liquid products must report annually:
    •   Carbon dioxide (CO2) emissions that would result from the complete combustion or oxidation of
       each coal-to-liquid product produced, used as feedstock, imported, or exported during the
       calendar year.

    •   CO2 emissions that would result from the complete combustion or oxidation of any biomass co-
       processed with fossil fuel-based feedstock to produce a product (required only for producers).

Suppliers of coal-to-liquid products are not required to report data on emissions of other GHGs that
would result from the complete combustion or oxidation of their products, such as methane.

How Must GHG Emissions Be Calculated?

Suppliers must calculate the annual CO2 emissions (metric tons) that would result from the complete
combustion or oxidation of all coal-to-liquid products leaving the facility  minus emissions that would
result from the  complete combustion or oxidation of: (1) coal-to-liquid products entering the facility to be
further processed or otherwise used on site and (2) any biomass co-processed with fossil fuel-based
feedstock. To calculate these emissions, multiply the measured annual volume of each coal-to-liquid
product (barrels) by a product-specific CO2 emission factor (metric tons CO2 emitted per barrel). Use one
of two alternative methods to determine the emission factor for each coal-to-liquid product, including
products that enter the facility to be further processed or otherwise used on site:

    •   Method 1: Use a CO2 emission factor (metric tons CO2 emitted per barrel) that is provided in the
       rule for each coal-to-liquid product.
40 CFR 98, subpart LL                           1                             EPA-430-F-09-043R
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    •  Method 2: Develop an emission factor using direct measurement of density and carbon share
       (i.e., percent carbon by mass).

For calculating biomass feedstock, use Method 1. For coal-to-liquid products produced by blending a
fossil fuel-based feedstock with a biomass-based fuel, the rule provides special procedures for calculating
emissions to account for the volume percentage of fossil fuel-based product.

A checklist for data that must be monitored is available at:
http://www.epa.gov/climatechange/emissions/downloads/checklists/supplierscoalbasedliquid.pdf
What Information Must Be Reported?

In addition to the information required by the General Provisions at 40 CFR 98.3(c), producers of coal-to-
liquid products must report the following information for each of their facilities:
    •    Annual CO2 emissions (metric tons) that would result from complete combustion or oxidation for:
           o   Each coal-to-liquid product leaving the facility.
           o   Each coal-to-liquid product that enters the facility to be further processed or otherwise
               used on site.
           o   Each type of biomass that enters the facility to be co-processed with fossil fuel-based
               feedstock to produce a product.

    •    Annual quantities (metric tons or barrels) of:
           o   Each coal-to-liquid product leaving the facility.
           o   Each coal-to-liquid product entering the facility to be further processed or otherwise used
               on site.
           o   Each type of biomass entering the facility to be co-processed with fossil fuel-based
               feedstock to produce a product.
           o   Percent of the volume reported that is fossil fuel-based, for each product and feedstock
               produced by blending a fossil fuel-based product with a biomass-based product.

    •    Annual quantities (metric tons or barrels) aggregated by each measurement method used to
        determine quantity of:
           o   Each coal-to-liquid product leaving the facility.
           o   Each coal-to-liquid product entering the facility to be further processed or otherwise used
               on site.
           o   Each type of biomass entering the facility to be co-processed with fossil fuel-based
               feedstock to produce a product.
           o   Percent of the volume reported that is fossil fuel-based, for each product and feedstock
               produced by blending a fossil fuel-based product with a biomass-based product.

    •    The total quantity of bulk NGLs in metric tons or barrels received for processing during the
        reporting year.
40 CFR 98, subpart LL                             2                              EPA-430-F-09-043R
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    •   Report the following for each product and feedstock for which an emission factor was developed:
           o   Number of samples collected.
           o   Sampling standard method used.
           o   Carbon share test results in percent mass.
           o   Standard method used to test carbon share.
           o   Calculated CO2 emissions factor in metric tons CO2 per barrel.
           o   Density test results in metric tons per barrel (non-solid products and feedstock).
           o   Standard method used to test density (non-solid products and feedstock).

In addition to the information required by the General Provisions at 40 CFR 98.3(c), report at the
corporate level all the following information for imports and for exports:
    •   Annual CO2 emissions (metric tons)  that would result from the complete combustion or oxidation
       of all coal-to-liquid products.
    •   Annual CO2 emissions (metric tons)  that would result from the complete combustion or oxidation
       of each coal-to-liquid product.
    •   Annual quantities (metric tons or barrels) of each coal-to-liquid product.
    •   Annual quantities (metric tons or barrels) of each coal-to-liquid product, aggregated by each
       measurement method used to determine quantity.
    •   Percent of the volume reported that is fossil fuel-based, for each product produced by blending a
       fossil fuel-based product with a biomass-based product.
    •   Report the following for each product for which an emission factor was developed:
           o   Number of samples collected.
           o   Sampling standard method used.
           o   Carbon share test results in percent mass.
           o   Standard method used to test carbon share.
           o   Calculated CO2 emissions factor in metric tons CO2 per barrel.
           o   Density test results in metric tons per barrel (non-solid products).
           o   Standard method used to test density (non-solid products).

For More Information

This document is provided solely for informational purposes. It does not provide legal advice, have
legally binding effect, or expressly or implicitly create, expand, or limit any legal rights, obligations,
responsibilities, expectations, or benefits in regard to any person.  The series of information sheets is
intended to assist reporting facilities/owners  in understanding key provisions of the final rule.

Visit EPA's Web site (www.epa.gov/climatechange/emissions/ghgrulemaking.html) for more
information, including the final preamble and rule, additional information sheets on specific industries,
the schedule for training sessions, and other documents and tools. For questions that cannot be answered
through the Web site, please contact us at: ghgmrr(giepa.gov.
40 CFR 98, subpart LL                            3                              EPA-430-F-09-043R
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