SEPA CENTER FOR CORPORATE

CLIMATE
LEADERSHIP

U.S. Environmental Protection Agency

Supporting organizations in GHG measurement and management • www.epa.gov/climateleadership

Greenhouse Gas Inventory Guidance

Direct Emissions from Mobile
Combustion Source

SEPA

United States
Environmental Protection
Agency

December 2020


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The U.S. EPA Center for Corporate Climate Leadership's (The Center) GHG guidance is based on The Greenhouse Gas
Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol) developed by the World Resources Institute
(WRI) and the World Business Council for Sustainable Development (WBCSD). The Center's GHG guidance is meant to
extend upon the GHG Protocol to align more closely with EPA-specific GHG calculation methodologies and emission
factors, and to support the Center's GHG management tools.

For more information regarding the Center for Corporate Climate Leadership, visit www.epa.gov/climateleadership.


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Table of Contents

Table of Contents

Section 1: Introduction	1

1.1	Scope 1 versus Scope 3 Mobile Source Emissions	2

1.2	Greenhouse Gases Included	2

1.3	Biofuels	3

Section 2: Calculating C02 Emissions	4

Section 3: Calculating CH4 and N20 Emissions	6

Section 4: Choice of Activity Data and Emission Factors	7

4.1	Activity Data	7

4.2	Fuel Carbon Content and Heat Content	9

4.3	Emission Factors	10

Section 5: Completeness	11

Section 6: Uncertainty Assessment	12

Section 7: Documentation	13

Section 8: Inventory Quality Assurance and Quality Control (QA/QC)	14

Appendix A: Default C02 Emission Factors	15

Appendix B: Default CH4 and N20 Emission Factors	17


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Direct Emissions from Mobile Sources

Section 1: Introduction

Section 1: Introduction

Greenhouse gas (GHG) emissions are produced by mobile sources as fuels are burned. Carbon dioxide (C02), methane
(CH4), and nitrous oxide (N20) are emitted directly through the combustion of fuels in different types of mobile equipment.
A list of mobile sources that could potentially be included in an organization's GHG inventory is provided in Table 1. GHG
emissions from mobile sources also include hydrofluorocarbon (HFC) and perfluorocarbon (PFC) emissions from mobile air
conditioning and transport refrigeration leaks. The calculation of fugitive HFC and PFC emissions from mobile sources is
described in the Center's guidance for Direct FuRitive Emissions from RefriReration, Air Conditioning Fire Suppression, and
Industrial Gases.

Table 1: Categories of Mobile Sources

Category

Onroad Vehicles
—Passenger Cars
—Vans, Pickup Trucks & SUVs
—Heavy-Duty Vehicles
—Combination Trucks
—Buses

Nonroad Vehicles
—Construction Equipment
—Agricultural Equipment
—Forklifts

—Other Nonroad Equipment
Waterborne
—Ships
—Boats

Rail

—Freight Trains
—Commuter Rail
—Amtrak
Air

—Commercial Aircraft
—Executive Jets

Primary Fuels Used

Gasoline
Diesel Fuel

Diesel Fuel

Diesel Fuel
Residual Fuel Oil
Gasoline

Diesel Fuel
Electric

Kerosene Jet Fuel

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Section 1: Introduction

1.1	Scope 1 versus Scope 3 Mobile Source Emissions

This document presents the guidance for calculating scope 1 direct GHG emissions resulting from the operation of owned
or leased mobile sources that are within an organization's inventory boundary. This guidance applies to all sectors whose
operations include owned or leased mobile sources.

All other organization-related mobile source emissions, including employee commuting, employee travel, and upstream/
downstream third-party transportation emissions, such as those associated with transporting material inputs or product
distribution, are considered scope 3 indirect emissions. This guidance document focuses on scope 1 emissions. While
some of the approaches in this document can also apply to scope 3 sources, organizations should refer to the separate
scope 3 guidance document for specific approaches to calculate scope 3 mobile source emissions.

Furthermore, this guidance focuses on accounting for emissions resulting directly from an organization's activities, not on
the full life cycle greenhouse gas emissions associated with those activities. For example, a fleet owner would use this
guidance to account for emissions resulting from fleet fuel usage, but not for the emissions associated with producing the
fuel.

Users of this guidance should be aware, however, that the choice of transportation modes and fuels can greatly influence
GHG emissions from a life cycle perspective. A transportation mode may have relatively few GHG emissions from the
vehicle itself, but emissions could be higher from the production of the fuel.

1.2	Greenhouse Gases Included

The greenhouse gases C02, CH4, and N20 are emitted during the combustion of fuels in mobile sources. For most
transportation modes, CH4and N20 emissions comprise a relatively small proportion of overall transportation-related GHG
emissions (approximately one percent combined)1. For onroad vehicles less than 15 years old, CH4, and N20 emissions
typically account for one percent of emissions or less. However, for older gasoline fueled onroad vehicles, CH4, and N20
could be a more significant (approximately five percent) portion of total GHG emissions. CH4and N20 emissions are
typically an even higher percentage of total GHG emissions from nonroad or alternative fuel vehicles.

Organizations should account for all C02, CH4, and N20 emissions associated with mobile combustion. Given the relative
emissions contributions of each gas, CH4 and N20 emissions are sometimes excluded by assuming that they are not
material. However, as outlined in Chapter 1 of the GHG Protocol, the materiality of a source can only be established after
it has been assessed. This assessment does not necessarily require a rigorous quantification of all sources, but at a
minimum, an estimate based on available data should be developed for all sources and categories of GHGs, and included
in an organization's GHG inventory.

Information on methods used to calculate C02 emissions is found in Section 2. Information on an approach for
determining CH4 and N20 emissions is found in Section 3. The approach to calculating C02 emissions from mobile
combustion sources varies significantly from the approach to calculating CH4 and N20 emissions. While C02 can be
reasonably calculated by applying emission factors based on the fuel quantity consumed, CH4 and N20 emissions depend
largely on the emissions control equipment used (e.g., type of catalytic converter) and vehicle miles traveled. Emissions of
these gases also vary with the efficiency and vintage of the combustion technology, as well as maintenance and

1 See Table 3-7 of U.S. EPA Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2018, EPA430-R-20-002, April 2020.

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Section 1: Introduction

operational practices. Due to this complexity, a much higher level of uncertainty exists in the calculation of CH4 and N20
emissions from mobile combustion sources, compared to the calculation of C02 emissions.

1.3 Biofuels

Not all mobile combustion sources burn fossil fuels. Biomass (non-fossil) fuels (e.g., ethanol, biodiesel) may be combusted
in mobile sources independently or co-fired with fossil fuels. The emission calculation methods discussed in this document
can be used to calculate C02, CH4, and N20 emissions from combustion of these fuels. The GHG Protocol requires that C02
emissions from biomass combustion for mobile sources are reported as biomass C02emissions (in terms of total amount
of biogenic C02) and are tracked separately from fossil C02 emissions. Biomass C02 emissions are not included in the
overall C02-equivalent emissions inventory for organizations following this guidance. CH4 and N20 emissions from biofuels
are included in the overall C02-equivalent emissions inventory.

There are several transportation fuels that are actually blends of fossil and non-fossil fuels. For example, E85 is an ethanol
(biomass fuel) and gasoline (fossil fuel) blend containing 51 percent to 83 percent ethanol, and B20 is a blend of 20
percent biodiesel (biomass fuel) and 80 percent diesel fuel (fossil fuel). The majority of motor gasoline used in the United
States is made up of a blend of gasoline and ethanol. Typically, the blend is E10 (10 percent ethanol and 90 percent
gasoline), but the content of ethanol in gasoline varies by location and by year. Combustion of these blended fuels results
in emissions of both fossil C02 and biomass C02. Organizations should report both types of C02 emissions if blended fuels
are used.

The blend percentage can be used to estimate the quantity of fossil fuel and biofuel. For example, if the organization
consumes 1,000 gallons of E10, that can be treated as 100 gallons of ethanol and 900 gallons of gasoline. Separate fossil
and biomass emission factors can then be applied to this mix of fuels. If an organization lacks specific biofuel content data,
the organization may assume 10 percent ethanol for gasoline and may use the national average ethanol content for
E85.This is reported in the U.S. ElA's Annual Energy Outlook, and is currently 74 percent2.

An organization may operate "flex-fuel" vehicles, which can use either fossil fuels or a biofuel blend. If the organization is
uncertain which fuel is used in these vehicles, fossil fuel should be assumed.

Recently, there has been increased scientific inquiry into accounting for biomass in energy production. The EPA's Science
Advisory Board recently found that "there are circumstances in which biomass is grown, harvested and combusted in a
carbon neutral fashion but carbon neutrality is not an appropriate a prior assumption; it is a conclusion that should be
reached only after considering a particular feedstock's production and consumption cycle. There is considerable
heterogeneity in feedstock types, sources and production methods and thus net biogenic carbon emissions will vary
considerably."3 According to the GHG Protocol Corporate Standard, "consensus methods have yet to be developed under
the GHG Protocol Corporate Standard for accounting of sequestered atmospheric carbon as it moves through the value
chain of biomass based industries," though some general considerations for accounting for sequestered atmospheric
carbon are discussed in Chapter 9 and Appendix B of the GHG Protocol Corporate Standard.

2 U.S. Energy Information Administration, Annual Energy Outlook 2020, Table A2: Energy Consumption by Sector and Source. Available 11/24/2020
here: https://www.eia.gov/outlooks/aeo/.

5 EPA Science Advisory Board Review of the 2011 Draft Accounting Framework for C02 Emissions for Biogenic Sources Study. 2012.
https://vosemite.epa.gOv/sab/sabproduct.nsf/0/2F9B572C712AC52E8525783100704886PQpenDocument.

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Section 2: Calculating C02 Emissions

Section 2: Calculating C02 Emissions

The C02 emissions associated with fuel combustion are a function of the
volume of fuel combusted, the density of the fuel, the carbon content of
the fuel, and the fraction of carbon that is oxidized to C02. One of three
equations can be used to calculate C02 emissions for each type of fuel
combusted. The appropriate equation to use depends on what is known
about the characteristics of the fuel being consumed.

Equation 1 is recommended when fuel consumption is known only in
mass or volume units, and no information is available about the fuel heat
content or carbon content. This equation is the least preferred.

It has the most uncertainty because its emission factors are based on default fuel heat content, rather than actual heat
content.

Equation 2 is recommended when the actual fuel heat content is
provided by the fuel supplier or is otherwise known. In such cases, the
fuel use in energy units can be multiplied directly by the emission
factor (EF2). Equation 2 is a preferable approach over Equation 1
because it uses emission factors that are based on energy units as
opposed to mass or volume units. Emission factors based on energy
units are less variable than factors per mass or volume units because
the carbon content of a fuel is more closely related to the heat
content of the fuel than to the total physical quantity of fuel.

Equation 3 is recommended to calculate Commissions when the
actual carbon content of the fuel is known. Carbon content is
typically expressed as a percentage by mass, which requires fuel
use data in mass units. This equation is most preferred for C02
calculations because C02 emissions are directly related to the
fuel's carbon content. Follow the steps below to calculate
emissions.

Step 1: Select the appropriate equation.

Based on the information available on the characteristics of the
fuel being consumed, select the appropriate equation to use in
calculating emissions. See the discussion above on the three
possible equations.

Step 2: Determine the amount of fuel combusted.

Each fuel type should be quantified separately. This can be based on fuel receipts or purchase records. Methods for
determining fuel use are discussed in Section 4.1.

Equation 1:

Emissions = Fuel x EF,

Where:

Emissions = Mass of C02 emitted Fuel =
Mass or volume of fuel combusted

EF, = C02 emission factor per mass or
volume unit

Equation 2:

Emissions = Fuel x HHV x EF2
Where:

Emissions = Mass of C02 emitted
Fuel = Mass or volume of fuel combusted
HHV = Fuel heat content (higher heating
value), in units of energy per mass or
volume of fuel

EF2 = C02 emission factor per energy unit

Equation 3:

Emissions = Fuel x CC x 44/12
Where:

Emissions = Mass of C02 emitted

Fuel = Mass or volume of fuel combusted

CC = Fuel carbon content, in units of mass of

carbon per mass or volume of fuel

44/12 = ratio of molecular weights of C02 and

carbon

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Section 2: Calculating C02 Emissions

Step 3: Determine equation inputs.

The selected equation specifies which inputs are needed to calculate emissions. As appropriate, determine the fuel carbon
content, fuel heat content, and/or emission factors associated with each fuel consumed. Further guidance is given in
Section 4, and emission factors are provided in Appendix A.

Step 4: Calculate emissions.

Use the appropriate equation with the fuel consumption and other equation inputs to calculate the emissions of C02. The
EPA SmartWay Transport Partnership (SmartWay) has various tools on its website that allow an organization to calculate
C02 emissions for their mobile source fleet. If the organization has more detailed information on the vehicle models and
fuel type, it may elect to use the tools available on the SmartWay website (https://www.epa.Rov/smartway) instead of
using the default values for C02 emission factors in this document. Organizations that choose to use EPA's SmartWay tools
should include the specific data and factors used in their Inventory Management Plan (IMP).

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Section 3: Calculating CH4 and N20 Emissions

Section 3: Calculating CH4 and N20 Emissions

One of two equations can be used to calculate CH4 and N20 emissions for each type of fuel combusted. Equation 4 is
applicable to onroad vehicles such as cars, trucks, and buses. Equation 5 is applicable to nonroad vehicles such as
construction or agricultural equipment, forklifts, ships, boats, rail vehicles, or aircraft.

Equation 5:

Emissions = Fuel x EF,

Where:

Emissions = Mass of CH4 or N20 emitted
Fuel = Volume of fuel combusted

EF, = CH4 or N20 emission factor per volume
unit

Follow the steps below to calculate emissions.

Step 1: Select appropriate equation.

As discussed further above, Equation 4 is applicable to onroad vehicles and Equation 5 is applicable to nonroad vehicles.
Step 2: Determine the distance traveled or the amount of fuel combusted.

For road vehicles, gather data on the distance traveled, which is typically obtained from odometer readings. For nonroad
vehicles, gather data on the volume of fuel combusted, which is typically obtained from fuel purchase records. Methods
for determining distance and fuel use are discussed in Section 4.1.

Step 3: Determine emission factors.

The selected equation specifies the appropriate emission factors to be used. Further guidance is given in Section 4.3, and
emission factors are provided in Appendix B.

Step 4: Calculate emissions.

Use the appropriate equation with the distance or fuel consumption and the appropriate emission factors to calculate the
emissions of CH4 and N20. Multiply the emissions of CH4 and N20 by the respective global warming potential (GWP) to
calculate C02-equivalent emissions. The GWPs are 25 for CH4 and 298 for N20, from the Intergovernmental Panel on
Climate Change (IPCC), Fourth Assessment Report (AR4), 2007. Sum the C02 equivalent emissions from CH4 and N20 with
the emissions of C02 to calculate the total C02-equivalent (C02e) emissions.

Equation 4:

Emissions = Distance x EF4

Where:

Emissions = Mass of CH4 or N20 emitted

Distance = Vehicle distance traveled

EF, = CH4 or N20 emission factor per distance

unit

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Section 4: Choice of Activity Data and Emission Factors

Section 4: Choice of Activity Data and Emission Factors

4.1 Activity Data

To maximize the accuracy of emissions calculations, it is useful to have as much information as possible about the
organization's vehicles. Ideally, a list of vehicles would be created with the following information provided for each vehicle:

•	Fuel type

•	Fuel use

•	Distance traveled (for onroad vehicles)

•	Fuel economy (if either fuel use or distance traveled is unavailable)

•	Vehicle type

•	Emissions control technology and/or model year

If vehicle-specific information is not available, the calculation methods can be applied to subtotaled fuel use data by fuel
type, and to subtotaled distance data by vehicle type and model year.

This section provides guidance on fuel use data, distance data, and fuel economy. When calculating C02 emissions, and
when calculating CH4 and N20 emissions from nonroad vehicles, the activity data that need to be gathered is the quantity
of fuel combusted for each fuel type. When calculating CH4 and N20 emissions from onroad vehicles, the activity data
needed is the distance traveled. These emissions also depend on vehicle type and control technology or model year, which
are discussed in Appendix B.

The most accurate method of determining the amount of fuel combusted, and therefore the preferred method, is to
gather data from fuel receipts or purchase records. If fuel is purchased at commercial fueling stations, fuel receipts can
typically be obtained from the vehicle operators, or through records from centralized fuel card services. If fuel is delivered
to the organization's facilities either to fill on-site fuel storage or to fill vehicles directly, fuel use can be determined
through delivery records or fuel invoices. If natural gas vehicles are fueled on-site, fuel purchase data can be obtained
from monthly natural gas bills. If a particular fuel type is used for both stationary and mobile sources, care should be taken
to avoid double counting the fuel use.

If purchase records are used, several factors could lead to
differences between the amount of fuel purchased and the
amount of fuel actually combusted during a reporting period.

These factors can include changes in fuel storage inventory,
fugitive releases, or fuel spills.

For changes in fuel storage inventory, Equation 6 can be used to
calculate actual fuel use.

Fuel purchase data are 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
losses before it actually is combusted. Before calculating emissions, organizations should subtract the amount of fuel lost

Equation 6: 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

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Section 4: Choice of Activity Data and Emission Factors

in fugitive releases or spills from the amount of fuel purchased. These losses are particularly important for natural gas,
which could be lost due to fugitive 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.

It is possible that organizations may only know the dollar amount spent on a type of fuel. This is the least accurate method
of determining fuel use and is not recommended for GHG reporting. If the amount spent on fuel is the only information
initially available, it is recommended that organizations contact their fuel supplier to request data in physical or energy
units. If absolutely no other information is available, organizations should use fuel prices to convert the amount spent to
physical or energy units, and should document the prices used. Price varies widely for specific fuels, especially over the
geographic area and timeframe typically established for reporting GHG emissions.

For onroad vehicles, distance traveled data are also required in addition to fuel use. This distance should be tracked in
units of vehicle-miles or vehicle-kilometers, as opposed to passenger-miles or passenger-kilometers, which are often used
for scope 3 mobile source emissions. Distance data are best obtained from vehicle odometer readings. These could be
provided from the vehicle operators or from vehicle maintenance records. If a centralized fuel card service is used,
odometer readings may be required to be entered when fuel is purchased, in which case the odometer readings are
typically available from fuel card records. In the absence of distance data for a specific year, a reasonable approximation of
annual distance traveled can be made by dividing a vehicle's current odometer reading by the number of years it has been
operating.

C02 emissions, and CH4, and N20 emissions for nonroad vehicles should be calculated using actual fuel use data. CH4 and
N20 emissions for onroad vehicles should be calculated using actual distance traveled data. These approaches are
especially recommended if emissions from mobile sources are a significant component of an organization's total GHG
inventory. If accurate records of either fuel use or distance traveled are not available, the missing data can be estimated
using fuel economy factors. For example, if fuel use in gallons is known, this can be multiplied by fuel economy in miles per
gallon to obtain miles traveled. If distance traveled in miles is known, this can be divided by fuel economy in miles per
gallon to obtain gallons of fuel use. Estimating fuel use with fuel economy factors is not as preferable as directly obtaining
fuel use data, with the exception of fuel data based on the dollar amount spent on fuel. If accurate data are known on
distance traveled and fuel economy for specific vehicle types, this method is preferred overusing fuel price data.

The preferred method for determining fuel economy for onroad vehicles is to use organization records by specific vehicle.
This includes the miles per gallon (mpg) values listed on the sticker when the vehicle was purchased, or other organization
fleet records. If sticker fuel economy values are not available, the recommended approach is to use fuel economy factors
from the website www.fueleconomy.gov. This website, operated by the U.S. Department of Energy and the U.S.
Environmental Protection Agency, lists city, highway, and combined fuel economies by make, model, model year, and
specific engine type. Current year and historic model year data are both available.

Organizations should consider the following notes on the use of the fueleconomy.gov website to determine fuel economy
values and fuel use:

•	The default recommended approach is to use the combined city and highway mpg value for organization specific
vehicle or closest representative vehicle type.

•	The fuel economy values listed for older vehicles were calculated when the vehicle was new. The fuel economy
could decline over time, but the decline is not considered to be significant given other uncertainties around use of
the data.

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Section 4: Choice of Activity Data and Emission Factors

• The website also lists estimated GHG emissions, but these are projected emissions based on an average vehicle
miles traveled per year. These are not likely to be accurate estimates for fleet vehicles, and are not recommended
for use in GHG inventories.

For heavy-duty, onroad vehicles, and nonroad vehicles, activity data could come in different forms. For some types of
vehicles, activity data could be represented in terms of hours or horsepower-hours of operation, or, for some, it could be
by ton-miles shipped. This activity data should be available from organization records. Specific information on fuel
consumed per unit of activity data may be available from vehicle suppliers, manufacturers, or in organization records.

For freight transport, organizations should be particularly aware of any long duration idling. Idling can generate significant
carbon emissions, and anti-idling strategies can be a cost-effective strategy to reduce emissions. If fuel use is tracked
directly, the fuel related to idling is accounted for in the calculation. If fuel use is estimated based on distance data,
organizations should be aware of and document the time spent (i.e., hours) idling and make sure it is included in their
calculations of GHG emissions.

4.2 Fuel Carbon Content and Heat Content

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 the fuel. It is recommended that organizations determine the actual carbon content of the fuels
consumed, if possible. The most accurate method to determine a fuel's carbon content data is through chemical analysis
of the fuel. This data may be obtained directly from the fuel supplier.

Carbon content can also be determined by fuel sampling and analysis. Fuel sampling and analysis should be performed
periodically with the frequency dependent on the type of fuel. The sampling and analysis methodologies used should be
detailed in the organization's IMP. Refer to 40 CFR Part 75, Appendix G or 40 CFR Part 98, Subpart C for recommended
sampling rates and methods.

If actual fuel carbon content is available, either from the supplier or from sampling and analysis, Equation 3 in Section 2
may be used to calculate C02 emissions. It is also good practice to track the carbon content values used and to indicate if
they vary over time.

If carbon content is not available, it is recommended that organizations determine the actual heat content of the fuel, if
possible. The heat content 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. Heat content can also be determined by fuel sampling and analysis, using
methods discussed above. It is recommended that organizations use heat contents determined by one of these methods
rather than default heat content, as these should better represent the characteristics of the specific fuel consumed. If
actual fuel heat content is available, either from the supplier or from sampling and analysis, then Equation 2 in Section 2
may be used to calculate C02 emissions. It is also good practice to track the heat content values used and to indicate if
they vary over time.

When determining fuel heat content or tracking fuel use data in energy units, it is important to distinguish between lower
heating values (LHV) and higher heating values (HHV), also called net calorific value and gross calorific value, respectively.
Heating values describe the amount of energy released when a fuel is burned completely, and LHV and HHV are different
methods to measure the amount of energy released. A given fuel, therefore, always has both a LHV and a HHV. The LHV
assumes that the steam released during combustion remains as a gas. The HHV assumes that the steam is condensed to a
liquid, thus releasing more energy. HHV is typically used in the U.S. and in Canada, while other countries typically use LHV.

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Section 4: Choice of Activity Data and Emission Factors

All emission factors and default heat content values in this guidance are based on HHV. Therefore, if fuel consumption is
measured in LHV units, it must be converted to HHV before calculating emissions. 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.

4.3 Emission Factors

If actual fuel carbon content is not available, calculating C02 emissions relies on default emission factors. These factors
approximate the carbon content of fuel to quantify the amount of C02 that will be released when the fuel is combusted.
Appendix A provides two main types of default emission factors: factors defined per unit of fuel mass or volume (Table A-l
and A-2), and factors defined by per unit of fuel energy content (Table A-3 and A-4). As discussed in Section 2, using the
emission factors per energy unit, along with Equation 2, is preferable to using emission factors per mass or volume. CH4
and N20 emissions depend not only on the fuel characteristics but also on the combustion technology type and control
technologies. N20 is influenced by catalytic converter design, while CH4 is a byproduct of combustion, but can also be
affected by catalytic converter design. CH4 and N20 emissions are often calculated as a function of vehicle miles traveled.
Table B-l in Appendix B provides emission factors by vehicle type and control technology. Information on the control
technology type of each vehicle is posted on an under-the-hood label. To calculate emissions, organizations can multiply
the appropriate emission factor by the distance traveled for each vehicle type.

Determining the specific control technologies of vehicles in your fleet gives the most accurate calculation of CH4 and N20
emissions. Organizations should be aware that in order to account for reductions obtained from certain emission savings
strategies, it is necessary to use this approach and determine the particular emission control technologies for the vehicles
in question.

If determining the specific technologies of the vehicle in a fleet is not possible, or is too labor intensive for a particular
fleet, organizations can calculate CH4 and N20 emissions using emission factors by vehicle type and model year,
provided in Table B-2. These emission factors are based on a weighted average of available control technologies for
each model year.

Emission factors for alternative fuel onroad vehicles and for nonroad vehicles are given in Tables B-7 and B-8 of
Appendix B.

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Section 5: Completeness

Section 5: Completeness

in order for an organization's GHG inventory to be complete, it must include all emission sources within the organization's
chosen inventory boundaries. See Chapter 3 of the GHG Protocol for detailed guidance on setting organizational
boundaries and Chapter 4 of the GHG Protocol for detailed guidance on setting operational boundaries of the inventory.

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

At the operational level, an organization should include all GHG emissions from the sources included in their inventory.
Possible GHG emission sources are stationary fuel combustion, combustion of fuels from mobile sources, purchases of
electricity, emissions from air conditioning equipment, and process or fugitive emissions. Organizations may refer to this
guidance document for calculating emissions from mobile source fuel combustion, and to The Center's GHG Guidance
documents for calculating emissions from other sources. For example, the calculation of HFC and PFC emissions from
mobile source air conditioning equipment is described in the Center's guidance "Direct Fugitive Emissions from
Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases."

As described in Chapter 1 of the GHG Protocol, there is no materiality threshold set for reporting emissions. The
materiality 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 available data should be developed for all sources.

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Section 6: Uncertainty Assessment

Section 6: Uncertainty Assessment

There is uncertainty associated with all methods of calculating emissions from mobile combustion sources. EPA does not
recommend that organizations quantify uncertainty as +/- percentage of emissions or in terms of data quality indicators.

It is recommended that organizations attempt to identify the areas of uncertainty in their emissions and make an effort to
use the most accurate data possible. The accuracy of calculating emissions from fuel combustion in mobile sources is
partially determined by the availability of data on the amount of fuel consumed or purchased. If the amount of fuel
combusted is directly measured or metered, then the resulting uncertainty should be fairly low. Data on the quantity of
fuel purchased should also be a fairly accurate representation of fuel combusted, given that any necessary 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 consumption. If fuel economy factors are used to estimate fuel use, uncertainty
may arise if distance traveled and/or fuel economy is roughly estimated.

The accuracy of calculating emissions from mobile combustion sources is also determined by the factors used to convert
fuel use into emissions. Uncertainty in the factors is primarily due to the variability in which they are measured, and the
variability of the supply source.

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Section 7; Documentation

Section 7: Documentation

Organizations should report data for the appropriate types of mobile sources listed in Table 2. In order to ensure that
emissions calculations are transparent and verifiable, the documentation sources listed should be maintained. These
documentation sources should be collected to ensure the accuracy and transparency of the data, and should also be
included in the organization's IMP.

Table 2: Documentation Sources for Mobile Combustion

Data

Fuel consumption data

Distance traveled data
Fuel economy data

Heat contents and carbon contents used other than
defaults provided

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

All assumptions made in calculating fuel consumption,
heat contents, and emission factors

Documentation Source

Purchase receipts or utility bills; delivery receipts; contract
purchase or firm purchase records; stock inventory
documentation; metered fuel documentation

Official odometer logs or other records of vehicle distance
traveled

Company fleet records, showing data on fuel economy;
vehicle manufacturer documentation showing fuel economy

Purchase receipts or utility bills; delivery receipts; contract
purchase or firm purchase records; other documentation
from suppliers; EIA, EPA, or industry reports

Purchase receipts; delivery receipts; contract purchase or
fuel firm purchase records; EIA, EPA, or industry reports

All applicable sources

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Section 8: Inventory Quality Assurance and Quality Control (QA/QC)

Section 8: Inventory Quality Assurance and Quality
Control (QA/QC)

Chapter 7 of the GHG Protocol provides general guidelines for implementing a QA/QC process for all emissions
calculations. For mobile combustion sources, activity data and emission factors can be verified using a variety of
approaches:

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

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

•	If actual data are available for both fuel use and distance traveled, distance can be divided by fuel use to calculate
fuel economy. This can be compared to expected fuel economy for that vehicle type as a way to check the
accuracy of the actual data.

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Appendix A: Default C02 Emission Factors

Appendix A: Default CO2 Emission Factors

This appendix contains default factors for use in calculating C02 emissions for different types of transportation fuels, using
the method described in Section 2.

The emission factors in Table A-l and A-2 can be used in Equation 1 from Section 2 to calculate GHG emissions if fuel use is
known only in mass or volume units, and no information is available about the fuel heat content or carbon content. These
emission factors are developed by multiplying the emission factors in Table A-3 and A-4 by the default heat content of the
fuels, which is also shown in Table A-l and A-2.

The emission factors in Table A-3 and A-4 can be used in Equation 2 from Section 2 to calculate GHG emissions when the
actual fuel heat content is known or when the fuel use is provided in energy units.

All C02 emission factors assume that 100 percent of the carbon content of the fuel is oxidized to C02, as is recommended
by the Intergovernmental Panel on Climate Change (IPCC).

Table A-l: Emission Factors for Equation 1 (EF ) - Emissions per Mass or
Volume Unit for Fossil Fuel Combustion



Heat Content

Emission

Fuel

(HHV)

Factors

Liquid Fuels

(mmBtu/gal)

(kg CO,/gal)

Aviation Gasoline

0.120

8.31

Diesel Fuel

0.138

10.21

Kerosene-type Jet Fuel

0.135

9.75

Liquefied Natural Gas (LNG)

0.085

4.50

Liquefied Petroleum Gases (LPG)

0.092

5.68

Motor Gasoline

0.125

8.78

Residual Fuel Oil

0.150

11.27

Gaseous Fuels

(mmBtu/scf)

(kg CO,/scf)

Compressed Natural gas

0.001026

0.05444

Table A-2: Emission Factors for Equation 1 (EF ) - Emissions per Mass or
Volume Unit for Biomass Fuel Combustion



Heat Content

Emission

Fuel

(HHV)

Factors

Liquid Fuels

(mmBtu/gal)

(kg CO,/gal)

Biodiesel (100%)

0.128

9.45

Ethanol (100%)

0.084

5.75

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Appendix A: Default C02 Emission Factors

Table A-3: Emission Factors for Equation 2 (EF ) - Emissions per
Energy Unit for Fossil Fuel Combustion

Emission

Fuel	Factors

Liquid Fuels	(kg C02/gal)

Aviation Gasoline	69.25

Diesel Fuel	73.96

Kerosene-type Jet Fuel	72.22

Liquefied Natural Gas (LNG)	53.06

Liquefied Petroleum Gases (LPG)	61.71

Motor Gasoline	70.22

Residual Fuel Oil	75.10

Gaseous Fuels

Compressed Natural Gas	53.06

Table A-4: Emission Factors for Equation 2 (EF ) - Emissions per Energy
Unit for Biomass Fuel Combustion

Emission

Fuel	Factors

Liquid Fuels	(kg C02/mmBtul)

Biodiesel (100%)	73.84

Ethanol (100%)	68.44

Source for the emission factors in this appendix: Federal Register (2017) EPA; 40 CFR Part 98; June 13, 2017. Table C-l,
Table C-2, Table AA-1: https://www.ecfr.gov/cgi-bin/text-

idx?SID=ae265d7d6f98ec86fcd8640b9793a3f6&mc=true&node=pt40.23.98&rRn=div5#ap40.23.98 19.1.

LNG sourced from: GREET™ Software, GREET1_2019 Model, Argonne National Laboratory. The GREET model provides
carbon content and fuel density, which are used to develop the C02 emission factor.

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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Appendix B: Default CH4 and N20 Emission Factors

The U.S. EPA's Inventory of U.S. Greenhouse Gas Emissions and Sinks ("EPA Inventory") provides a summary of tests that
have been performed to determine CH4 and N,0 emissions from mobile sources4. Annex 3, Table A-lll of the EPA
Inventory lists CH4 and N,0 emission factors by different types of onroad vehicles and control technologies (see Table B-l).
Also listed is the percent of the different control technologies installed by model year of vehicle (see Tables B-3 through B-
6). These two sources can be combined to determine CH4 and N,0 emission factors by model year of vehicle as shown in
Table B-2. The methodologies and sources used to derive the factors in these tables are documented in the EPA Inventory.

Table B-l: CH4and N20 Emission Factors for Onroad Vehicles

Emission Factor

Vehicle Type/Control Technology

(gCH/mile)

(g N20/mile)

Gasoline Passenger Cars





EPA Tier 2

0.0072

0.0048

Low Emission Vehicles

0.0100

0.0205

EPA Tier 1

0.0271

0.0429

EPA Tier 0

0.0704

0.0647

Oxidation Catalyst

0.1355

0.0504

Non-Catalyst

0.1696

0.0197

Uncontrolled

0.1780

0.0197

Gasoline Light-Duty Trucks





EPA Tier 2

0.0100

0.0025

Low Emission Vehicles

0.0148

0.0223

EPA Tier 1

0.0452

0.0871

EPA Tier 0

0.0776

0.1056

Oxidation Catalyst

0.1516

0.0639

Non-Catalyst

0.1908

0.0218

Uncontrolled

0.2024

0.0220

Gasoline Heavy-Duty Vehicles





EPA Tier 2

0.0297

0.0015

Low Emission Vehicles

0.0300

0.0466

EPA Tier 1

0.0655

0.1750

EPA Tier 0

0.2630

0.2135

Oxidation Catalyst

0.2356

0.1317

Non-Catalyst

0.4181

0.0473

Uncontrolled

0.4604

0.0497

Diesel Passenger Cars





Aftertreatment

0.0302

0.0192

Advanced

0.0005

0.0010

Moderate

0.0005

0.0010

Uncontrolled

0.0006

0.0012

Diesel Light Trucks





Aftertreatment

0.0290

0.2140

Advanced

0.0010

0.0015

4 U.S. EPA Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2018, EPA430-R-20-002, April 2020.

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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Table B-l: CH4and N20 Emission Factors for Onroad Vehicles

Vehicle Type/Control Technology

Moderate
Uncontrolled

Diesel Medium-and Heavy-Duty Trucks and Buses

Aftertreatment

Advanced

Moderate

Uncontrolled

Motorcycles

Non-catalyst Control

Uncontrolled

Emission Factor

(g CH4/mile) (g N20/mile)

0.0009
0.0011

0.0095
0.0051
0.0051
0.0051

0.0672

0.0899

0.0014
0.0017

0.0431
0.0048
0.0048
0.0048

0.0069

0.0087

Table B-2: Weighted Average Model Year CH4and N20 Emission Factors for Onroad Vehicles



Emission Factor



Emission Factor

Vehicle Type/Model Year

(g CH4/mile)

(g N20/mile)

Vehicle Type/Model Year

(gCH/mile)

(g N20/mile)

Gasoline Fueled Vehicles





Gasoline Fueled Vehicles





Passenger Cars





Vans, Pickup Trucks, & SUVs





1973-1974

0.1696

0.0197

1973-1974

0.1908

0.0218

1975

0.1423

0.0443

1975

0.1634

0.0513

1976-1977

0.1406

0.0458

1976-1977

0.1594

0.0555

1978-1979

0.1389

0.0473

1978-1979

0.1614

0.0534

1980

0.1326

0.0499

1980

0.1594

0.0555

1981

0.0802

0.0626

1981

0.1479

0.0660

1982

0.0795

0.0627

1982

0.1442

0.0681

1983

0.0782

0.0630

1983

0.1368

0.0722

1984-1993

0.0704

0.0647

1984-1993

0.1294

0.0764

1994

0.0617

0.0603

1994

0.1220

0.0806

1995

0.0531

0.0560

1995

0.1146

0.0848

1996

0.0434

0.0503

1996

0.0813

0.1035

1997

0.0337

0.0446

1997

0.0646

0.0982

1998

0.0240

0.0389

1998

0.0517

0.0908

1999

0.0215

0.0355

1999

0.0452

0.0871

2000

0.0175

0.0304

2000

0.0452

0.0871

2001

0.0105

0.0212

2001

0.0412

0.0787

2002

0.0102

0.0207

2002

0.0333

0.0618

2003

0.0095

0.0181

2003

0.0340

0.0631

2004

0.0078

0.0085

2004

0.0221

0.0379

2005

0.0075

0.0067

2005

0.0242

0.0424

2006

0.0076

0.0075

2006

0.0221

0.0373

2007

0.0072

0.0052

2007

0.0115

0.0088

2008

0.0072

0.0049

2008

0.0105

0.0064

2009

0.0071

0.0046

2009

0.0108

0.0080

2010

0.0071

0.0046

2010

0.0103

0.0061

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Appendix B: Default CH4 and N20 Emission Factors

Table B-2: Weighted Average Model Year CH4and N20 Emission Factors for Onroad Vehicles



Emission Factor



Emission Factor

Vehicle Type/Model Year

(g CH4/mile)

(g N20/mile)

Vehicle Type/Model Year

(gCH/mile)

(g N20/mile)

Gasoline Fueled Vehicles





Gasoline Fueled Vehicles





2011

0.0071

0.0046

2011

0.0095

0.0036

2012

0.0071

0.0046

2012

0.0095

0.0036

2013

0.0071

0.0046

2013

0.0095

0.0035

2014

0.0071

0.0046

2014

0.0096

0.0034

2015

0.0068

0.0042

2015

0.0096

0.0033

2016

0.0065

0.0038

2016

0.0095

0.0035

2017

0.0054

0.0018

2017

0.0095

0.0033

2018

0.0052

0.0016

2018

0.0094

0.0031

<1980

0.4604

0.0497

1996-2018

0.0672

00069

1981-1984

0.4492

0.0538

1960-1995

0.0899

0.0087

1985-1986

0.4090

0.0515







1987

0.3675

0.0849







1988-1989

0.3492

0.0933







1990-1995

0.3246

0.1142

Diesel Fueled Vehicles





1996

0.1278

0.1680

Passenger Cars





1997

0.0924

0.1726

2007-2018

0.0302

0.0192

1998

0.0655

0.1750

1996-2006

0.0005

0.0010

1999

0.0648

0.1724

1983-1995

0.0005

0.0010

2000

0.0630

0.1660

1960-1982

0.0006

0.0012

2001

0.0577

0.1468







2002

0.0634

0.1673







2003

0.0602

0.1553







2004

0.0298

0.0164

Light Trucks





2005

0.0297

0.0083

2007-2018

0.0290

0.0214

2006

0.0299

0.0241

1996-2006

0.0010

0.0015

2007

0.0322

0.0015

1983-1995

0.0009

0.0014

2008

0.0340

0.0015

1960-1982

0.0011

0.0017

2009

0.0339

0.0015







2010

0.0320

0.0015







2011

0.0304

0.0015







2012

0.0313

0.0015







2013

0.0313

0.0015

Medium- and Heavy-Duty Vehicles



2014

0.0315

0.0015

2007-2018

0.0095

0.0431

2015

0.0332

0.0021

1996-2006

0.0051

0.0048

2016

0.0321

0.0061

1983-1995

0.0051

0.0048

2017

0.0329

0.0084

1960-1982

0.0051

0.0048

2018

0.0326

0.0082







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Appendix B: Default CH4 and N20 Emission Factors

Table B-3: Control Technology Assignments for Gasoline Passenger Cars



Non-



EPA Tier

EPA Tier

CARB

CARB LEV

EPA Tier

CARB LEV EPA Tier

Model Years

catalyst

Oxidation

0

1

LEV

2

2

3 3

1973-1974

100%

-

-

-

-

-

-

-

1975

20%

80%

-

-

-

-

-

-

1976-1977

15%

85%

-

-

-

-

-

-

1978-1979

10%

90%

-

-

-

-

-

-

1980

5%

88%

7%

-

-

-

-

-

1981

-

15%

85%

-

-

-

-

-

1982

-

14%

86%

-

-

-

-

-

1983

-

12%

88%

-

-

-

-

-

1984-1993

-

-

100%

-

-

-

-

-

1994

-

-

80%

20%

-

-

-

-

1995

-

-

60%

40%

-

-

-

-

1996

-

-

40%

54%

6%

-

-

-

1997

-

-

20%

68%

12%

-

-

-

1998

-

-

<1%

82%

18%

-

-

-

1999

-

-

<1%

67%

33%

-

-

-

2000

-

-

-

44%

56%

-

-

-

2001

-

-

-

3%

97%

-

-

-

2002

-

-

-

1%

99%

-

-

-

2003

-

-

-

<1%

85%

2%

12%

-

2004

-

-

-

<1%

24%

16%

60%

-

2005

-

-

-

-

13%

27%

60%

-

2006

-

-

-

-

18%

35%

47%

-

2007

-

-

-

-

4%

43%

53%

-

2008

-

-

-

-

2%

42%

56%

-

2009

-

-

-

-

<1%

43%

57%

-

2010

-

-

-

-

-

44%

56%

-

2011

-

-

-

-

-

42%

58%

-

2012

-

-

-

-

-

41%

59%

-

2013

-

-

-

-

-

40%

60%

-

2014

-

-

-

-

-

37%

62%

1%

2015

-

-

-

-

-

33%

56%

11% <1%

2016

-

-

-

-

-

25%

50%

18% 6%

2017

-

-

-

-

-

14%

1%

29% 56%

2018

-

-

-

-

-

7%

-

42% 52%

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance

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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Table B-4: Control Technology Assignments for Gasoline Light-Duty Trucks

Model

Non-



EPA Tier

EPA Tier

CARB

CARB

EPA Tier

CARB



Years

catalyst

Oxidation

0

1

LEV

LEV 2

2

LEV 3

EPA Tier 3

1973-1974

100%

-

-

-

-

-

-

-

-

1975

30%

70%

-

-

-

-

-

-

-

1976

20%

80%

-

-

-

-

-

-

-

1977-1978

25%

75%

-

-

-

-

-

-

-

1979-1980

20%

80%

-

-

-

-

-

-

-

1981

-

95%

5%

-

-

-

-

-

-

1982

-

90%

10%

-

-

-

-

-

-

1983

-

80%

20%

-

-

-

-

-

-

1984

-

70%

30%

-

-

-

-

-

-

1985

-

60%

40%

-

-

-

-

-

-

1986

-

50%

50%

-

-

-

-

-

-

1987-1993

-

5%

95%

-

-

-

-

-

-

1994

-

-

60%

40%

-

-

-

-

-

1995

-

-

20%

80%

-

-

-

-

-

1996

-

-

-

100%

-

-

-

-

-

1997

-

-

-

100%

-

-

-

-

-

1998

-

-

-

87%

13%

-

-

-

-

1999

-

-

-

61%

39%

-

-

-

-

2000

-

-

-

63%

37%

-

-

-

-

2001

-

-

-

24%

76%

-

-

-

-

2002

-

-

-

31%

69%

-

-

-

-

2003

-

-

-

25%

69%

-

6%

-

-

2004

-

-

-

1%

26%

8%

65%

-

-

2005

-

-

-

-

17%

17%

66%

-

-

2006

-

-

-

-

24%

22%

54%

-

-

2007

-

-

-

-

14%

25%

61%

-

-

2008

-

-

-

-

<1%

34%

66%

-

-

2009

-

-

-

-

-

34%

66%

-

-

2010

-

-

-

-

-

30%

70%

-

-

2011

-

-

-

-

-

27%

73%

-

-

2012

-

-

-

-

-

24%

76%

-

-

2013

-

-

-

-

-

31%

69%

-

-

2014

-

-

-

-

-

26%

73%

1%

-

2015

-

-

-

-

-

22%

72%

6%

-

2016

-

-

-

-

-

20%

62%

16%

2%

2017

-

-

-

-

-

9%

14%

28%

48%

2018

-

-

-

-

-

7%

-

38%

55%

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance

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Appendix B: Default CH4 and N20 Emission Factors

Table B-5: Control Technology Assignments for Gasoline Heavy-Duty Vehicles

Model



Non-



EPA Tier

EPA Tier

CARB

CARB LEV

EPA Tier

CARB LEV EPA Tier

Years

Uncontrolled

catalyst

Oxidation

0

1

LEV

2

2

3 3

<1980

100%

-

-

-

-

-

-

-

-

1981-1984

95%

-

5%

-

-

-

-

-

-

1985-1986

-

95%

5%

-

-

-

-

-

-

1987

-

70%

15%

15%

-

-

-

-

-

1988-1989

-

60%

25%

15%

-

-

-

-

-

1990-1995

-

45%

30%

25%

-

-

-

-

-

1996

-

-

25%

10%

65%

-

-

-

-

1997

-

-

10%

5%

85%

-

-

-

-

1998

-

-

-

-

100%

-

-

-

-

1999

-

-

-

-

98%

2%

-

-

-

2000

-

-

-

-

93%

7%

-

-

-

2001

-

-

-

-

78%

22%

-

-

-

2002

-

-

-

-

94%

6%

-

-

-

2003

-

-

-

-

85%

14%

-

1%

-

2004

-

-

-

-

-

33%

-

67%

-

2005

-

-

-

-

-

15%

-

85%

-

2006

-

-

-

-

-

50%

-

50%

-

2007

-

-

-

-

-

-

27%

73%

-

2008

-

-

-

-

-

-

46%

54%

-

2009

-

-

-

-



-

45%

55%

-

2010

-

-

-

-

-

-

24%

76%

-

2011

-

-

-

-

-

-

7%

93%

-

2012

-

-

-

-

-

-

17%

83%

-

2013

-

-

-

-

-

-

17%

83%

-

2014

-

-

-

-

-

-

19%

81%

-

2015

-

-

-

-

-

-

31%

64%

5%

2016

-

-

-

-

-

-

24%

10%

21% 44%

2017

-

-

-

-

-

-

8%

8%

39% 45%

2018

-

-

-

-

-

-

13%

-

35% 52%

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance

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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Table B-6: Control Technology Assignments for Diesel Onroad Vehicles and
Motorcycles

Vehicle Type/Control Technology

Years Diesel Passenger Cars and Light-Duty Trucks

Uncontrolled
Moderate control
Advanced control
Aftertreatment

Diesel Medium- and Heavy-Duty Trucks and Buses

Uncontrolled
Moderate control
Advanced control
Aftertreatment
Motorcycles
Uncontrolled
Non-catalyst controls

Model

1960-82

1983-95
1996-2006
2007-2018

1960-90
1991-2003
2004-2006
2007-2018

1960-95
1996-2018

Table B-7 shows the default CH4 and N,0 emission factors for alternative fuel vehicles by vehicle and fuel type.

Table B-7: CH4and N20 Emission Factors for Alternative Fuel Onroad Vehicles

Vehicle Type/Fuel Type

Emission Factor

(gChU/mile)	(g N20/mile)

Light Duty Cars

Methanol (Flex Fuel ICE)	0.008	0.006

Ethanol (Flex Fuel ICE)	0.008	0.006

CNG (ICE)	0.082	0.006

CNG (Bi-Fuels)	0.082	0.006

LPG (ICE)	0.008	0.006

LPG (Bi-Fuels)	0.008	0.006

Biodiesel (BD100)	0.03	0.019
Light Duty Trucks

Ethanol (Flex Fuel ICE)	0.012	0.011

CNG (ICE)	0.123	0.011

CNG (Bi-Fuels)	0.123	0.011

LPG (ICE)	0.012	0.013

LPG (Bi-Fuels)	0.012	0.013

LNG	0.123	0.011

Biodiesel (BD100)	0.029	0.021
Medium Duty Trucks

CNG (ICE)	4.2	0.001

CNG (Bi-Fuels)	4.2	0.034

LPG (ICE)	0.014	0.034

LPG (Bi-Fuels)	0.014	0.001

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance

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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Table B-7: CH4and N20 Emission Factors for Alternative FuelOnroad Vehicles

Vehicle Type/Fuel Type

Emission Factor

LNG

Biodiesel (BD100)
Heavy Duty Trucks

Neat Methanol (ICE)
Neat Ethanol (ICE)
CNG (ICE)

LPG (ICE)
LPG (Bi-Fuels)

LNG

Biodiesel (BD100)
Buses

Neat Methanol (ICE)
Neat Ethanol (ICE)
CNG (ICE)

LPG (ICE)

LNG

Biodiesel (BD100)

(g ChU/mile)
4.2
0.009

(g N20/mile)
0.043
0.001

0.075
0.075

0.028
0.028
0.001
0.026
0.026
0.001
0.043

3.7

0.013
0.013

3.7
0.009

0.022
0.022

0.032
0.032
0.001
0.017
0.001

10
0.034
10

0.009

0.043

Table B-8 shows the default CH4 and N,0 emission factors for nonroad vehicles by vehicle and fuel type. These emission
factors are based on emission factors in Table A-114 and A-115 of the EPA Inventory which are given in terms of mass of
emissions per mass of fuel combusted. The emission factors are converted to emissions per gallon of fuel using the fuel
density conversions in Annex 6.5 of the EPA Inventory. Emission factors for LPG and biodiesel vehicles are assumed to be
equal to gasoline and diesel vehicles, respectively.

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance	24


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Direct Emissions from Mobile Sources

Appendix B: Default CH4 and N20 Emission Factors

Table B-8: CH4 and N20 Emission Factors for Nonroad Vehicles

Vehicle Type/Fuel Type



Emission Factor

(g CH4/gal fuel) (g N20/gal fuel)



Residual Fuel Oil

0.55

0.55

Ships and Boats

Gasoline (2 stroke)
Gasoline (4 stroke)

9.54
4.88

0.06
0.23



Diesel

0.31

0.50

Locomotives

Diesel

0.80

0.26

Aircraft

Jet Fuel

Aviation Gasoline

7.06

0.30
0.11



Gasoline (2 stroke)

12.96

0.06

Agricultural Equipment

Gasoline (4 stroke)
Diesel

7.24

0.28

0.21
0.49



LPG

2.19

0.39

Agricultural Offroad Trucks

Gasoline
Diesel

7.24
0.13

0.21
0.49



Gasoline (2 stroke)

12.42

0.07

Construction/Mining

Gasoline (4 stroke)

5.58

0.20

Equipment

Diesel

0.20

0.47



LPG

1.05

0.41

Construction/Mining Offroad

Gasoline

5.58

0.20

Trucks

Diesel

0.13

0.49



Gasoline (2 stroke)

15.57

0.06

Lawn and Garden Equipment

Gasoline (4 stroke)
Diesel

5.84
0.33

0.18
0.47



LPG

0.35

0.41



Gasoline

2.58

0.25

Airport Equip.

Diesel

0.17

0.49



LPG

0.33

0.41



Gasoline (2 stroke)

15.14

0.06

Industrial/Commercial

Gasoline (4 stroke)

5.48

0.20

Equipment

Diesel

0.23

0.47



LPG

0.44

0.41



Gasoline (2 stroke)

12.03

0.08

Logging Equipment

Gasoline (4 stroke)

6.71

0.18



Diesel

0.10

0.49



Gasoline

5.78

0.19

Railroad Equipment

Diesel

0.44

0.42



LPG

1.20

0.41



Gasoline (2 stroke)

7.81

0.03

Recreational Equipment

Gasoline (4 stroke)
Diesel

8.45
0.41

0.19
0.41



LPG

2.98

0.38

Source for the emission factors in Appendix B: U.S. EPA Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990- 2018,
EPA 430-R-15-003, April 2020, Tables A-107 through A-115.

U.S. EPA Center for Corporate Climate Leadership - GHG Inventory Guidance

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