Voluntary Reporting of Greenhouse Gases

Instructions_FINAL 4-25-07

Voluntary Reporting of Greenhouse Gases

OMB: 1905-0194

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Instructions for
Form EIA-1605
Voluntary Reporting of Greenhouse Gases
Revised Pursuant to 10 CFR Part 300
Guidelines for Voluntary Greenhouse Gas Reporting

Energy Information Administration
U.S. Department of Energy
April 25, 2007

Table of Contents
Introduction..................................................................................................................................... 1
What Is the Purpose of Form EIA-1605? ............................................................................... 1
Why Report? ........................................................................................................................... 1
How Will Your Report Be Used? ........................................................................................... 1
What Are Greenhouse Gases? ................................................................................................ 1
What Are Emissions, Reductions, and Sequestration? ........................................................... 2
How Are the Instructions Organized?..................................................................................... 2
General Instructions ........................................................................................................................ 3
What Are the Reporting Deadlines? ....................................................................................... 3
Who Can Report?.................................................................................................................... 3
How Should Your Entity Be Defined? ................................................................................... 3
How Should Your Entity Be Named?..................................................................................... 3
What Can You Report?........................................................................................................... 3
What Are Registered Reductions? .......................................................................................... 4
Can You Report But Not Register Reductions? ..................................................................... 4
Can You Both Register and Report but Not Register Emission Reductions?......................... 4
What is the Base Period? ........................................................................................................ 4
What Is the Start Year? ........................................................................................................... 5
How Must You Estimate Emission Reductions? .................................................................... 5
Should Emissions and Reductions Be Calculated at the Entity Level? .................................. 6
What Are Subentities? ............................................................................................................ 6
What Emission Sources Should You Include in the Emissions Inventory for Each
Subentity? ............................................................................................................................... 6
What Gases Can You Report? ................................................................................................ 7
Can You Report Foreign Activities?....................................................................................... 7
Are There Minimum Reporting Requirements? ..................................................................... 7
Are There Additional Requirements for Registering Reductions? ....................................... 10
How Do You Determine if You Are a Small Emitter?......................................................... 10
How Is Form EIA-1605 Organized?..................................................................................... 11
Do You Need to Complete All of Form EIA-1605?............................................................. 11
Who Must Certify Your Report? .......................................................................................... 12
Must an Independent Third Party Verify Your Report? ....................................................... 19
What Are the Provisions Regarding the Confidentiality of Your Information?................... 19
Do You Have Questions or Comments?............................................................................... 19
Do You Have Any Suggestions? .......................................................................................... 19
Specific Instructions for Completing Form EIA-1605 ................................................................. 21
Instructions for Schedule I, Entity Information ........................................................................ 21
Section 1. Entity Statement................................................................................................... 21
Section 2. Entity Emissions Inventory.................................................................................. 24
Section 3. Emissions Offsets................................................................................................. 47
Section 4. Entity-level Emission Reductions........................................................................ 49
Instructions for Schedule II, Subentity Information ................................................................. 50
Section 1. Subentity Statement ............................................................................................. 50
Section 2. Subentity Emissions Inventory ............................................................................ 51

Voluntary Reporting of Greenhouse Gases

Section 3. Subentity Emission Reductions ........................................................................... 52
Instructions for Schedule III, Emission Reductions Summary................................................. 53
Section 1. Registered Emission Reductions.......................................................................... 53
Section 2. Reported but Not Registered Emission Reductions............................................. 56
Instructions for Schedule IV, Verification and Certification.................................................... 59
Section 1. Independent Verification ..................................................................................... 59
Section 2. Reporter Self-certification ................................................................................... 60
Instructions for Addendum A, Inventory of Foreign or Subentity Emissions.......................... 61
Part A. Aggregated Emissions by Gas (for Independently Verified Reports Only) ............. 61
Part B. Inventory of Emissions and Carbon Flux ................................................................. 61
Part C. Total Subentity Emissions and Carbon Flux ............................................................ 61
Instructions for Addendum B, Emission Reduction Methods .................................................. 63
Instructions for Addendum B, Emission Reduction Methods .................................................. 63
B1. Changes in Emissions Intensity...................................................................................... 63
B2. Changes in Absolute Emissions ..................................................................................... 66
B3. Changes in Carbon Storage ............................................................................................ 69
B4. Changes in Avoided Emissions...................................................................................... 70
B5. Emission Reductions from Energy Generation and Distribution................................... 72
B6. Coal Mine Methane Gas Recovery ................................................................................ 75
B7. Landfill Methane Recovery............................................................................................ 80
B8. Geologic Sequestration .................................................................................................. 85
B9. Electricity Transmission and Distribution Improvements ............................................. 88
B10. Capture of Methane From Anaerobic Digestion at Wastewater Treatment Facilities . 91
B11. Capture of Methane From Anaerobic Digestion of Animal Waste.............................. 96
B12. Recycling of Fly Ash.................................................................................................... 98
B13. Demand-Side Management and Other Emission Reduction Programs ..................... 100
B14. Combined Heat and Power Generators ...................................................................... 102
B15. Other Action-specific Methods .................................................................................. 107
B16. Destruction of Chlorofluorocarbons........................................................................... 110
Instructions for Addendum C, Country-specific Factors Used to Estimate Emissions from
Foreign Sources ...................................................................................................................... 112
Appendix A. North American Industrial Classification System (NAICS) Codes ..................... 113
Appendix B. U.S. Census Regions and....................................................................................... 115
Abbreviations for States and U.S. Territories ............................................................................. 115
Appendix D. Greenhouse Gas Reduction Initiatives .................................................................. 121
Appendix E. Greenhouse Gases and Global Warming Potentials (GWP).................................. 122
Appendix F. Electricity Emission Factors .................................................................................. 123
Appendix G. Estimation Methods and Ratings........................................................................... 124
Appendix H. Fuel Emission Factors ........................................................................................... 137
Appendix I. System and Fuel Codes for Purchased Steam and Chilled/Hot Water ................... 139
Appendix J. Emission Source Codes .......................................................................................... 140
Appendix K. GDP Implicit Price Deflators ................................................................................ 142
Appendix L. Possible Output Measures...................................................................................... 143
Appendix M. Action Type Codes ............................................................................................... 146
Appendix N. Emission Benchmarks for Purchased Steam and Chilled/Hot Water .................. 149
Glossary of Selected Terms ........................................................................................................ 152

Voluntary Reporting of Greenhouse Gases

Introduction
What Is the Purpose of Form EIA-1605?
Form EIA-1605 provides the means for the voluntary reporting of greenhouse gas emissions, reductions,
and sequestration under Section 1605(b) of the Energy Policy Act (EPAct) of 1992 (Public Law 102486). The form implements the guidelines for filing voluntary reports issued on April 21, 2006 by the
Department of Energy’s (DOE) Office of Policy and International Affairs (71 FR 20784), Guidelines for
Voluntary Greenhouse Gas Reporting (10 CFR Part 300). The purpose of the Voluntary Reporting
Program is to encourage corporations, government agencies, non-profit organizations, households, and
other private and public entities to submit annual reports of their greenhouse gas emissions, emission
reductions, and sequestration activities. Form EIA-1605 provides the means for voluntary reporting that
is complete, reliable, and consistent.

Why Report?
This voluntary reporting program gives participants the opportunity to create a public record of their
emissions, emission reductions, or sequestration achievements. In addition, the registration of emission
reductions may provide special recognition to those entities willing to meet additional requirements.
Reporting also provides a mechanism for initiating an informed public debate on greenhouse gases and
reduction efforts. Over time, it is anticipated that these reports will contribute to a reliable record of
contributions made toward reducing greenhouse gas emissions.

How Will Your Report Be Used?
All reports submitted to the Energy Information Administration (EIA) on Form EIA-1605 will be entered
into an electronic database designed to preserve data on emissions, emission reductions, and sequestration
achievements. All non-confidential information reported under this voluntary program will be publicly
available on a reporter-specific basis, except confidential information. Public access to these data will
create a reliable record of the contributions reporting entities have made toward reducing their greenhouse
gas emissions.
If there is information included in your report that is believed to be a trade secret or commercial or
financial information that is exempt from public disclosure under the Freedom of Information Act (e.g.,
release to the public would cause substantial harm to your organization's competitive position), you may
request that the information be kept confidential by checking the box on Schedule I of Form EIA-1605 for
"This report contains confidential information." In checking the box, identify data elements for which
confidentiality is requested and provide a justification for why such data should be made confidential.
See “What Are the Provisions Regarding Confidentiality of Your Information?” on page 20 below for
more details.

What Are Greenhouse Gases?
Greenhouse gases, found in trace quantities in the atmosphere, absorb infrared energy and prevent it from
leaving the atmosphere. Increasing levels of greenhouse gases in the atmosphere may contribute to an
increase in average global temperatures resulting in adverse climate changes. Although many gases found
in the atmosphere exhibit these properties, this reporting program focuses on the greenhouse gases most
affected by human activity: carbon dioxide, methane, nitrous oxide, hydroflourocarbons (HFCs),

Voluntary Reporting of Greenhouse Gases

perfluorocarbons (PFCs), and sulfur hexafluoride. Chlorofluorocarbons (CFCs) and other greenhouse
gases with quantifiable climate forcing effects may also be reported as long as the Department of Energy
(DOE) has established a method for doing so.1 CFCs must be reported separately and reductions
associated with such gases are not eligible for registration.

What Are Emissions, Reductions, and Sequestration?
Emissions are the direct release of greenhouse gases into the atmosphere from any anthropogenic (human
induced) source and certain indirect emissions (releases) specified in 10 CFR Part 300, Guidelines for
Voluntary Greenhouse Gas Reporting. A reduction is a decrease in greenhouse gas emissions.
Sequestration is the process by which carbon dioxide (CO2) is removed from the atmosphere, wither
through biologic or physical processes.

How Are the Instructions Organized?
This complete reporting package contains Form EIA-1605 and these instructions. The instructions are
divided into three main parts:
1.
2.
3.

General Instructions
Specific Instructions for Completing Form EIA-1605
Appendices

The reporting form is contained in a separate document.

Up to this point, DOE has only established methods for CFCs.

Voluntary Reporting of Greenhouse Gases

General Instructions
What Are the Reporting Deadlines?
To be included in the next annual report of greenhouse gas emissions, entity reports that have not been
independently verified must be submitted to EIA no later that July 1 for emissions occurring during the
previous calendar year. Please note that this deadline will be delayed in the first operational year of the
program (2007).

Who Can Report?
You can submit a report if you are an entity that initiates, controls, or in some other way participates in a
United States based activity that results in the emission of greenhouse gases in the United States2. An
entity is the whole or part of any business, institution, organization or household that:
•
•
•

is recognized as an entity under any U.S. Federal, State, or local law that applies to it;
is located and operates, at least in part, in the United States; and
the emissions of such operations are released, at least in part, in the United States.

How Should Your Entity Be Defined?
Although DOE/EIA strongly encourages entities to define themselves at the highest level of aggregation,
reporting at some lower level is permitted. However, once an entity has determined the level of corporate
or institutional management at which it will report (e.g., the holding company, subsidiary, regulated
stationary source, state government, agency, etc.), the entity must include all elements of the organization
encompassed by that management level and exclude any organizations that are managed separately. For
example, if two subsidiaries of a parent company are covered by a single report, then all subsidiaries of
that parent company must also be included.

How Should Your Entity Be Named?
The name assigned to your entity should correspond closely to the scope of the operations and emissions
covered by its report. For entities that intend to register reductions, the name reported in Form EIA-1605
should be the name commonly used to represent the operations being reported, as long as it is not also
used to refer to a substantial operating unit not covered by the entity's reports. If an individual plant or
operating unit of a corporation or subsidiary is reporting as an entity, it should be given a name that
corresponds to the specific plant or unit, and not to the responsible corporate or subsidiary entity. (See
the §300.3(c) of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting.)

What Can You Report?
You can report a comprehensive or partial inventory of your entity’s emissions and carbon stocks as well
as reductions in emissions as measured against a Base Period of up to four years. Form EIA-1605 gives

As noted below, emissions and reductions on non-U.S. operations can be reported separately provided an entity has
U.S. emissions and has reported data on U.S. emissions.

Voluntary Reporting of Greenhouse Gases

you the opportunity to register reductions for 2003 and subsequent years as well as the opportunity to
report but not register reductions for 1991 and subsequent years.3

What Are Registered Reductions?
You may register reductions if you meet specific, stringent reporting requirements designed to increase
the credibility of reported emissions and emission reductions. You can register reductions in emissions
achieved beginning in 2003 and in subsequent years as measured against a base period of up to four years
(1999-2002, or later). In order to register reductions, you must comply with the requirements of
§300.1(c) and §300.7 of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting. Upon
review and acceptance of a report, EIA will notify the entity that reductions meeting the requirements
have been credited to the entity as “registered reductions,” which can be held by the entity for use in the
event a future program that recognizes such reductions is enacted into law.

Can You Report But Not Register Reductions?
To report but not register reductions, you need to meet less stringent and more general reporting
requirements. You may report but not register information on greenhouse gas emissions for the baseline
period of 1987 through 1990, or later and you may report but not register annual reductions of
greenhouse gas emissions and increases in carbon fixation realized in 1991 and subsequent years. Please
note that for the sake of these instructions, EIA uses the term “reporting” (without the qualifier “but not
registering”) to refer to both “registering” and “reporting but not registering” reductions.

Can You Both Register and Report but Not Register Emission
Reductions?
Reporters may submit annual reports that include emission reductions for any year from 1991 onwards;
however, registered reductions may only be included in reports for 2003 onwards. For example, a reporter
may submit a Start Year report for 1990 and submit Reporting Year reports including emission reductions
that are reported but not registered for 1991 through 2002. In addition, this reporter may submit another
Start Year report for 2002 and Reporting Year reports including registered reductions for 2003 onwards.
The Reporting Year reports containing registered reductions may also include reductions that are not
eligible for registration, including: (1) reductions of emissions from other indirect sources, (2) reductions
of CFC emissions, and (3) emission reductions calculated using the change in absolute emissions method
for an entity or subentity for which emission reductions calculated using the change in emissions intensity
method are also being registered. For a general overview of possible reporting options for calendar year
2007, see Figure 1 below.

What is the Base Period?
The Base Period is a period of time from one to four years in length, against which emission reductions
are estimated. This period is used to determine the average annual base emissions, emissions intensity,
and other values from which emission reductions are calculated.

Entities that have made a commitment to reduce entity-wide emissions under the Climate Leaders or Climate
VISION program may use a Start Year derived from the Base Period of the commitment, provided it is no earlier
than 2000.

Voluntary Reporting of Greenhouse Gases

What Is the Start Year?
The Start Year is the year upon which the initial entity statement is based and must be the year
immediately preceding the first year for which the entity intends to report reductions. It is the last year of
the Base Period and can be no earlier than 2002 for registered reductions. Entities registering reductions
and participating in the Climate Leaders or Climate VISION programs may use a Base Period that ends
no earlier than 2000 if it corresponds to the Base Period it has established under either of those programs.
For an entity that intends to report but not register reductions, the Start Year may be no earlier than 1990.
All entities are required to file a separate Form EIA-1605 report for the Start Year. The Start Year report
may only contain inventory data, not reductions.
Figure 1. Examples of Possible Reporting Options for Calendar Year 2007

Possible reports submitted
for Calendar Year 2007

Reporting but not
registering reductions for
2006

Registering reductions for
Data Year 2006

Establish base period prior
to 2005 (but no earlier
than 2002)

Establish base period
ending in 2005

Establish base period
ending prior to 2005 (but
no earlier than 1990)

Start Year report: e.g. 2002

Start Year report: 2005

Start Year report: e.g. 1990

First year of registered
reductions: 2006

First year of registered
reductions: e.g. 2003

First year of reductions: 2006

First year of reductions:
e.g. 1991

Reporting Year report
submitted for 2006

Reporting Year reports
submitted for 2003-2006

Reporting Year report
submitted for 2006

Reporting Year reports
submitted for 1991-2006

Establish base period
ending in 2005

Start Year report: 2005

How Must You Estimate Emission Reductions?
Emission reductions must be estimated using the following methods, which are outlined in §300.8 of 10
CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting:
• changes in emissions intensity;

Voluntary Reporting of Greenhouse Gases

•
•
•
•

changes in absolute emissions;
changes in carbon storage;
changes in avoided emissions; and
action-specific emission reductions.4

Refer to Chapter 2 of the Technical Guidelines5 for detailed guidance on applying these methods.

Should Emissions and Reductions Be Calculated at the Entity Level?
Large emitters intending to register reductions must include all emission sources, with the exception of de
minimis sources, in their emissions inventory and base the emission reductions they register on the total
emissions for the entity. Emission reductions may be calculated using a single method applied to total
entity-wide emissions. Alternately, the entity may be divided into several subentities using different
emission reduction methods, output measures, or Base Periods; however, the total emissions of the
subentities combined must equal the total emissions of the entity. The inventory in Schedule I, Section 2
for small emitters and all entities intending to report but not register reductions may be a partial inventory,
reflecting a summation of the emissions of all the specific activities included in the report.

What Are Subentities?
For some entities, a single emission reduction estimation method will prove sufficient. However, in many
cases entities will need to use two or more reduction estimation methods because of the disparate nature
of their various emission sources. In such cases, the entity will need to define and specify the portion of
the entity (i.e., the “subentity”) to which each method will be applied. A subentity is a component of any
entity, and can be a discrete business line, facility, plant, vehicle fleet, or energy use system, which has
greenhouse gas emissions that can be distinguished from the emissions of all other components of the
same entity. The emissions for a subentity, when summed with the emissions of all the other subentities
comprising the entity, equal the entity’s total emissions. If you intend to use more than one method to
calculate emission reductions, including the use of different output measures when using the “changes in
emissions intensity” method, your entity must be divided into two or more subentities. Subentities should
also be created if you are reporting emissions and reductions for operations in a foreign country (in
addition to those from your entity’s domestic operations) or for new or acquired operations that must use
a different Base Period than the remainder of your entity.

What Emission Sources Should You Include in the Emissions
Inventory for Each Subentity?
In general, a subentity’s emissions inventory should include all emissions sources associated with the
activities of the subentity. To a large extent the emissions included will depend on the method you intend
to use to calculate emission reductions. Table 1 summarizes the subentity emissions inventory
requirements for each emission reduction method in Addendum B.

In addition to the four emission reduction methods listed above there are 12 action-specific methods that can be
used.
5
Specific guidelines for specific calculation methods are found on page 251 of the Technical Guidelines.

Voluntary Reporting of Greenhouse Gases

What Gases Can You Report?
Your report should cover only the following greenhouse gases6:
• Carbon Dioxide (CO2)
• Methane (CH4)
• Nitrous Oxide (N2O)
• Hydroflourocarbons (HFCs)
• Perfluorocarbons (PFCs)
• Sulfur Hexafluoride (SF6)
• Chlorofluorocarbons (CFCs)7

Can You Report Foreign Activities?
Emissions from foreign activities and any associated emission reductions may be reported or registered
provided the entity has U.S. emissions and has included these emissions in its report. All activities outside
of the United States, its territories, and trusts are considered foreign activities. Foreign emissions and
emission reductions must be reported separately from domestic emissions and emission reductions, by
establishing one or more subentities on Form EIA-1605.

Are There Minimum Reporting Requirements?
The Voluntary Reporting of Greenhouse Gases Program allows considerable flexibility in defining the
activities you report. All reporters must submit an initial Start Year report including an entity statement
fully documenting the legal basis and scope of the entity, its organization boundaries, and its base period
emissions. All reporters must certify that the Start Year report and subsequent Reporting Year reports
containing information on emission reductions are accurate and complete and the emission reductions
were calculated using methods described in the revised General and Technical Guidelines8. Form EIA1605 is designed to minimize reporting burden while meeting the minimum information requirements as
defined in 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting. Table 2 summarizes
the reporting requirements for large emitters intending to register reductions, small emitters intending to
register reductions, and any entity intending to report but not register reductions.

Other gases or particles have been demonstrated to have significant, quantifiable climate forcing effects when
released into the atmosphere in significant quantities. DOE has not established or approved methods for estimating
emissions of other gases or particles at this time.
7
The reporting of CFC emissions on Form EIA-1605 is optional. CFC emissions cannot be included in total
inventory emissions since reliable net global warming potentials are not available for these gases. Reductions in
CFC emissions may be reported but not registered.
8
10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting. These guidelines are available at
http://www.pi.energy.gov/enhancingGHGregistry/index.html.

Voluntary Reporting of Greenhouse Gases

Table 1. Inventory Requirements for Entities and Subentities by Reduction Method
Emission Reduction Method
Inventory Requirement
B1. Changes in Emissions Intensity
Include all emissions associated with the selected output
measure except those that may be associated with one of the
action-specific methods described below (B5 through B16).
B2. Changes in Absolute Emissions
Include all emissions associated with the activities of the
subentity except those that may be associated with one of the
action-specific methods described below (B5 through B16).
B3. Changes in Carbon Storage
Include all information on your entity’s carbon fluxes and stocks
in a single subentity inventory.
B4. Changes in Avoided Emissions
Include only stationary combustion emissions associated with
energy generation in the Reporting Year. If emissions
associated with energy generation occurred during the Base
Period, you must use Addendum B5 (Emission Reductions from
Energy Generation and Distribution) to estimate reductions for
your entity or subentity.
B5. Emission Reductions from Energy Include stationary combustion emissions associated with the
Generation and Distribution
energy generation.
B6. Reductions from Coal Mine
Include emissions of methane from mine ventilation and carbon
Methane Gas Recovery
dioxide associated with the combustion of this methane.
B7. Landfill Methane Recovery
Include emissions of methane from the decomposition of waste.
B8. Geologic Sequestration

Include emissions associated with operations at the site of the
geologic reservoir. [Note that emissions associated with
operations of a geologic reservoir do not enter into the
calculation of reductions using this method.]

B9. Electricity Transmission and
Distribution Improvements

Include emissions associated with operations of the relevant
transmission and distribution system. [Note that emissions
associated with operations of a transmission and distribution
system do not enter into the calculation of reductions using this
method.]

B10. Capture of Methane from
Anaerobic Digestion at
Wastewater Treatment Facilities
B11. Capture of Methane from
Anaerobic Digestion of Animal
Waste

Include emissions of methane from the decomposition of
wastewater.
Include emissions of methane from the decomposition of animal
waste.

B12. Recycling of Fly Ash

Include any direct emissions associated with the recovery of fly
ash and its transportation to the entity or entities using the fly
ash as a substitute for Portland cement in concrete.
B13. Demand-Side Management and
Include any emissions associated with the operation of the
Other Reduction Programs
relevant demand-side management program(s).
B14. Combined Heat and Power
Include the stationary combustion emissions associated with
producing energy at combined heat and power facilities.
B15. Other Action-Specific Methods
Include all emissions associated with the action specific
method.
B16. Destruction of Chlorofluorocarbons Include emissions of chlorofluorocarbons.

Voluntary Reporting of Greenhouse Gases

Table 2. Summary of Principal Reporting Requirements
Type of Reporter
Requirement
Entity Statement
Define Subentities

Emissions Inventory

Large Emitter
Small Emitter
Registering Reductions Registering Reductions
All Reports
Required
Required
Required if more than
Required if emission
one emission reduction
reductions are calculated
estimation method is to
for two or more activities
be used
using more than one
distinct estimation methods
Entity-wide inventory
required

Minimum Data Quality

Inventory must have
average rating of 3.0 or
higher

Third-party Verification
Self-Certification

Optional
General certification
required* plus additional
requirements where
applicable**

Documentation

Start Year
Emission Reductions

First Reporting Year
Emission Reductions

Entity-wide estimate
required for the first year
and after any significant
increase in emissions, any
change in operations or
boundaries, or every five
years (in Schedule I,
Section 1). Otherwise,
inventory required only for
activities for which
reductions are being
reported
Inventory must have
average rating of 3.0 or
higher

Optional
General certification
required* plus additional
certifications** where
applicable Must certify that
actions causing reductions
are not likely to result in
emissions increases
elsewhere in the entity
For Base Period data,
For Base Period data,
verifiable records must be verifiable records must be
maintained for duration of
maintained for duration of
participation in Program.
participation in Program.
For Reporting Year data,
For Reporting Year data,
verifiable records must be verifiable records must be
maintained for at least 3
maintained for at least 3
years
years.
Start Year Report
2002 or Later***
2002 or Later***
Not reported
Not reported
(Base Period emissions
(Base Period emissions
only are reported)
only are reported)
Reporting Year Report
2003 or later
2003 or later
2003 onwards
2003 onwards

Any Entity Reporting
But Not Registering
Reductions
Required
Required if emission
reductions are calculated
for two or more activities
using more than one
distinct estimation
methods
The inventory should
reflect selected elements
of their entities, selected
gases or selected
sources for which the
entity reports reductions

Inventory need not
achieve average rating of
3.0 or higher but a rating
must be calculated
Optional
General certification
required*

Verifiable records for
Base Period and
Reporting Year data must
be maintained for at least
3 years.

1990 or Later
Not reported
(Base Period emissions
only are reported)
1991 or later
1991 onwards

*All reporters must certify accuracy, completeness, compliance with guidelines, and consistency with prior year’s report.
**Additional certification requirements address (1) double counting or reporting; (2) agreements with third parties; (3) emissions
shifting; (4) avoided emissions from acquired facilities; (5) retention of records; and (6) independent verification.
***Entities that have made a commitment to reduce entity-wide emissions under the Climate Leaders or Climate VISION program
may use a Start Year derived from the Base Period of the commitment, provided it is no earlier than 2000.

Voluntary Reporting of Greenhouse Gases

Are There Additional Requirements for Registering Reductions?
Additional requirements for registering reductions apply to large emitters, small emitters, and
aggregators.

Large Emitters
Large emitters, or entities with annual emissions exceeding 10,000 metric tons CO2 equivalent, must
provide a comprehensive entity-wide emissions inventory that meets minimum data quality standards,
resulting in a quantity-weighted average quality rating of at least 3.0.9 They must also calculate and report
net entity-wide emission reductions that reflect any increases in emissions experienced by one or more
sources within the entity. In addition, large emitters must maintain verifiable records for a minimum of
three years for Reporting Year data and for the duration of their participation in the 1605(b) Program for
Base Period data.

Small Emitters
Small emitters or entities with annual emissions that do not exceed 10,000 metric tons CO2 equivalent,
must provide an emissions inventory only for the activities for which they intend to register emission
reductions. Small emitters must meet the same minimum data quality standards for these partial
inventories and use the same methods to calculate reductions as large emitters. In addition, small emitters
must certify that the reductions they intend to register were not caused by actions likely to cause increases
in emissions elsewhere in the entity.

Aggregators
An aggregator is an entity, such as a trade association, that submits a report on behalf of multiple nonreporting entities. The aggregator must follow the requirements that would apply to the non-reporting
entities if they had themselves reported. Aggregators should follow the procedures applicable for
reporting offset reductions obtained by agreement with a non-reporter (see the Instructions for Schedule I,
Section 3, Emissions Offsets).

How Do You Determine if You Are a Small Emitter?
You can develop a preliminary estimate of your entity-wide emissions based on common physical
indicators using EIA’s Simplified Emission Inventory Tool (SEIT),10 or the methods contained in the
Technical Guidelines, to demonstrate that your annual emissions do not exceed 10,000 metric tons CO2
equivalent. The result of this estimate must be reported to EIA. Once an entity determines that it is a small
emitter, its emissions must be re-estimated and reported to EIA (1) every five years, (2) whenever the
operations or boundaries of the entity have changed significantly, and (3) after any significant increase in
emissions. A small emitter with estimated annual emissions exceeding 9,000 metric tons CO2 equivalent
must re-estimate and submit emissions annually. See §300.5(c) of 10 CFR Part 300, Guidelines for
Voluntary Greenhouse Gas Reporting for information on determining and maintaining small emitter
status.

See §300.6(b) of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting. Ratings are explained
fully in Section 1.A.4 of the Technical Guidelines. A list of estimation methods and ratings is provided in Appendix
F of these instructions.
10
The SEIT tool is available at EIA’s website at http://www.eia.doe.gov/oiaf/1605/aboutcurrent.html.

Voluntary Reporting of Greenhouse Gases

How Is Form EIA-1605 Organized?
Form EIA-1605 consists of four schedules (see Figure 2, below), which allow you to describe your entity,
to characterize the different aspects of your emissions and emission reduction efforts, to certify and, if
desired, to independently verify the information reported. The schedules are:
I.
II.
III.
IV.

Entity Information
Subentity Information
Emission Reductions Summary
Verification and Certification

Figure 2. Organization of Form EIA-1605

Form EIA-1605
SCHEDULE I. ENTITY INFORMATION

Addendum A
Inventory of
Foreign or Subentity
Emissions

Section 1. Entity Statement
Section 2. Entity Emissions Inventory
Part A. Aggregated Emissions by Gas (for Independently Verified
Reports Only)
Part B. Inventory of Domestic Emissions and Carbon Flux
Part C. Inventory of Foreign Emissions and Carbon Flux
Part D. Total Emissions and Carbon Flux
Part E. Emissions Inventory Rating Summary
Section 3. Emission Offsets
Part A. Offsets Obtained by Agreement with Another Reporter
Part B. Offsets Obtained by Agreement with a Non-reporter
Section 4. Entity Emission Reductions (Do not complete if
reporting subentities. Proceed to Schedule II.)

Addendum B

B1-B16
Emission
Reduction
Methods

If estimating reductions for
entire entity, complete one
copy of the appropriate
method in Addendum B

SCHEDULE II. SUBENTITY INFORMATION
Section 1. Subentity Statement
Section 2. Subentity Emissions Inventory
Section 3. Subentity Emission Reductions

Addendum C
Country-specific
Factors Used to
Estimate Emissions
from Foreign
Countries

SCHEDULE III. ENTITY-WIDE REDUCTIONS SUMMARY
Section 1. Net Entity-level Registered Reductions
Part A. Domestic Net Entity-level Reductions
Part B. Foreign Net Entity-level Reductions
Section 2. Net Entity-level Reported Reductions
Part A. Domestic Net Entity-level Reductions
Part B. Foreign Net Entity-level Reductions

If estimating reductions for
two or more subentities,
complete one copy of the
appropriate
method
in
Addendum B for each
subentity

SCHEDULE IV. VERIFICATION AND CERTIFICATION
Section 1. Independent Verification
Section 2. Reporter Self-Certification

Do You Need to Complete All of Form EIA-1605?
Reporters have to complete only those portions of the reporting form applicable to their situation. The
parts of Form EIA-1605 that must be completed for your entity or your report depend on the following
characteristics of your report:
•
Start Year or Reporting Year report;
•
Small or a large emitter;

Voluntary Reporting of Greenhouse Gases

•
•
•
•
•

Registered reductions included;
Verified by an independent third party;
All methods used to estimate emissions rated B or higher;
Emissions from foreign operations included;
Subentities included.

Once you have determined the characteristics of your report, use one of the following decision charts to
identify which Schedules, Sections, and Parts of Form EIA-1605 you must complete. Select the decision
chart applicable to your entity based on whether your report will be a Start Year or Reporting Year
Report, whether you are a large or small emitter, and whether you intend to register emission reductions
as follows:
•

Use Table 3 if you are completing a Start Year report for a large emitter and intend to register
reductions;

•

Use Table 4 if you are completing a Reporting Year report for a large emitter and intend to
register reductions;

•

Use Table 5 if you are completing a Start Year report for a small emitter and intend to register
reductions;

•

Use Table 6 if you are completing a Reporting Year report for a small emitter and intend to
register reductions;

•

Use Table 7 if you are completing a Start Year report for an entity that intends to report but not
register reductions; and

•

Use Table 8 if you are completing a Reporting Year report for an entity that intends to report but
not register reductions.

When you have selected the appropriate decision table, trace the responses to the questions in the Report
Characteristics columns to find the row identifying the Schedules, Sections, and Parts of Form EIA-1605
that must be completed for your entity.

Who Must Certify Your Report?
You are required to certify the accuracy of the information you report with the signature of the certifying
official of the entity. A report submitted on behalf of a household may be certified by one of its members.
All other reports must be certified by the chief executive officer, agency head (in the case of a
government agency), or the officer or employee of the entity who is responsible for reporting the entity’s
compliance with environmental regulations. An aggregator or reporter of emission offsets is required to
obtain and submit certifications on the accuracy of the information provided by each non-reporting entity
on whose behalf they are reporting from an eligible certifying individual representing each non-reporting
entity from which reduction offsets have been obtained.

Voluntary Reporting of Greenhouse Gases

✔

Voluntary Reporting of Greenhouse Gases

✔

✔
✔

✔

Yes

✔

✔
✔

✔

Yes

✔

Yes

✔

No
Yes

Yes

✔

No
✔
✔
✔
✔
† Include aggregate emissions by gas for domestic and foreign sources separately.

No
Yes

Independent Verification?

All A- or B-rated Methods?

Aggregated Emissions by
Gas for Subentities (Add. A)

✔

Emissions Inventory by
Source for Subentities
(Addendum A)

✔

Yes

✔

Foreign Emissions?

✔

Entity-wide Reductions Only?

✔

Entity Statement

✔

Aggregated Emissions by
Gas (Domestic and Foreign) †

Emissions Inventory by
Source -- Domestic

Report Characteristics

Yes

Sec. 2
Part
C

Emissions Inventory by
Source --Foreign (Addendum
A)

Part
B

Yes

Part
D

Total Emissions and Carbon
Flux

Part
A

Part
E

Rating Summary

✔

Sec.
3

Emissions Offsets

✔

Sec.
4

Entity-level Emission
Reductions

✔

Sec.
1

Subentity Statement

✔

Sec. 2 & Add. A
Part
Part
Part
A
B
C

Total Emissions and Carbon
Flux for Subentities

Yes

Sec.
3

Subentity Reductions

Sec.
1

Yes

Sec.
2

Sec.
1

Sec.
2

Sec.
1

Registered Reductions

13
✔

✔

Schedule
IV

Reported But not Registered
Reductions

Schedule
III

Independent Verification

Table 3. Decision Chart for a Start Year Report for a Large Emitter Intending to Register Reductions
Reporting Requirements
Schedule II
Schedule I
(For Each Subentity)

Self-certification

Independent Verification?

Yes

✔
✔
✔
✔

Yes

No
✔
✔
✔
✔
✔

✔
✔
✔
✔

Yes

✔

Aggregated Emissions by
Gas for Subentities (Add. A)
✔

✔

Emissions Inventory by
Source for Subentities
(Addendum A)
✔

✔

Voluntary Reporting of Greenhouse Gases

No
*
**
✔
✔
✔
✔
✔
✔
✔
✔
✔
†Include aggregate emissions by gas for domestic and foreign sources separately.
*Complete Part A if offsets were obtained by agreement with another reporting entity and Part B if offsets were obtained by agreement from a non-reporter.
**Reporters registering reductions using the Change in Emissions Intensity method (Addendum B1) may also report but not register reductions using the Change in Absolute
Emissions method Addendum B2. Reporters registering reductions may report but not register reductions of other indirect emissions and emissions of CFCs.

Yes

✔

Yes

All A- or B-rated Methods?

Yes

✔

Foreign Emissions?

Report Characteristics

Entity-wide Reductions Only?

✔

Sec.
1

Entity Statement

✔

Part
A
Aggregated Emissions by
Gas (Domestic and Foreign) †

✔

Part
B

Emissions Inventory by
Source -- Domestic

✔

Sec. 2
Part
C
Emissions Inventory by
Source --Foreign (Addendum
A)

✔

Part
D
Total Emissions and Carbon
Flux

Part
E

Rating Summary

✔

Sec.
3

Emissions Offsets

✔

Sec.
4

Entity-level Emission
Reductions

✔

Sec.
1

Subentity Statement

✔

Sec. 2 & Add. A
Part
Part
Part
A
B
C
Total Emissions and Carbon
Flux for Subentities

✔

Sec.
3

Subentity Reductions

Yes

Sec.
2

Sec.
1

Sec.
2

Sec.
1

Registered Reductions

Schedule
IV

Reported But not Registered
Reductions

Schedule
III

Independent Verification

Table 4. Decision Chart for a Reporting Year Report for a Large Emitter Intending to Register Reductions
Reporting Requirements
Schedule II
Schedule I
(For Each Subentity)

Self-certification

Independent Verification?

Yes

✔
✔
✔
✔

✔
✔

Yes

No
✔*
✔
✔*
✔*
✔

✔
✔
✔
✔

Yes

✔

✔*

✔

Voluntary Reporting of Greenhouse Gases

No
✔
✔*
✔
✔
†Include aggregate emissions by gas for domestic and foreign sources separately.
*Inventory may be limited to specific activities for which reductions are to be registered.

Yes

All A- or B-rated Methods?

Yes
✔

Foreign Emissions?

Report Characteristics

Entity-wide Reductions Only?

✔

Sec.
1

Entity Statement
✔

Part
A
Aggregated Emissions by
Gas (Domestic and Foreign) †

Yes

Part
B

Emissions Inventory by
Source -- Domestic

Sec. 2
Part
C
Emissions Inventory by
Source --Foreign (Addendum
A)
✔

Part
D
Total Emissions and Carbon
Flux

✔

Part
E

Rating Summary

✔

Sec.
3

Emissions Offsets

✔

Aggregated Emissions by
Gas for Subentities (Add. A)
✔

✔

Entity-level Emission
Reductions

✔

Sec.
1

Subentity Statement

✔

Total Emissions and Carbon
Flux for Subentities

✔

Sec.
2

Sec.
1

Sec.
2

Sec.
1

Sec.
3

Subentity Reductions

Sec.
4

Schedule
IV

Registered Reductions

(For Each Subentity)
Sec. 2 & Add. A
Part
Part
Part
A
B
C

Schedule
III

Reported But not Registered
Reductions

Emissions Inventory by
Source for Subentities
(Addendum A)

Schedule I

Independent Verification

Reporting Requirements
Schedule II

Table 5. Decision Chart for a Start Year Report for a Small Emitter Intending to Register Reductions

Self-certification

Independent Verification?

Yes

✔*
✔*
✔
✔*

✔
✔
✔
✔

Yes

No
*
✔
*
*
✔

✔
✔
✔
✔

Yes

✔

***

✔

Aggregated Emissions by
Gas for Subentities (Add. A)
✔

✔

Emissions Inventory by
Source for Subentities
(Addendum A)
✔

✔

****

✔

Voluntary Reporting of Greenhouse Gases

No
*
*
**
***
****
✔
✔
✔
✔
✔
✔
✔
†Include aggregate emissions by gas for domestic and foreign sources separately.
* Inventory may be limited to specific activities for which reductions are being registered. (A small emitter must complete an estimate of entity-wide inventory every five years,
whenever the operations or boundaries of the entity have changed significantly, after any significant increase in emissions, or if its estimated annual emissions exceed 9,000 metric
tons CO2 equivalent. If required, this estimate should be reported in Schedule I, Section 1, Question 3.
**Ratings summary required if entity-wide inventory is submitted.
***Complete Part A if offsets were obtained by agreement with another reporting entity and Part B if offsets were obtained by agreement from a non-reporter.
****Reporters registering reductions using the Change in Emissions Intensity method (Addendum B1) may also report but not register reductions using the Change in Absolute
Emissions method Addendum B2. Reporters registering reductions may report but not register reductions of other indirect emissions and emissions of CFCs.

Yes

***

✔

Yes

All A- or B-rated Methods?

Yes

✔

Foreign Emissions?

****

Report Characteristics

Entity-wide Reductions Only?

✔

Sec.
1

Entity Statement

✔

Part
A
Aggregated Emissions by
Gas (Domestic and Foreign) †

✔

Part
B

Emissions Inventory by
Source -- Domestic

✔

Sec. 2
Part
C
Emissions Inventory by
Source --Foreign (Addendum
A)

✔

Part
D
Total Emissions and Carbon
Flux

***

Part
E

Rating Summary

✔

Sec.
3

Emissions Offsets

✔

Sec.
4

Entity-level Emission
Reductions

✔*

Sec.
1

Subentity Statement

✔

Sec. 2 & Add. A
Part
Part
Part
A
B
C
Total Emissions and Carbon
Flux for Subentities

✔

Sec.
3

Subentity Reductions

Yes

Sec.
2

Sec.
1

Sec.
2

Sec.
1

Registered Reductions

Schedule
IV

Reported But not Registered
Reductions

Schedule
III

Independent Verification

Table 6. Decision Chart for a Reporting Year Report for a Small Emitter Intending to Register Reductions
Reporting Requirements
Schedule II
Schedule I
(For Each Subentity)

Self-certification

Independent Verification?

Yes

✔*
✔
✔*

✔
✔

Yes

✔*
✔*
✔

✔

No
✔

✔

Yes
✔

✔*

✔

✔*

✔

Voluntary Reporting of Greenhouse Gases

No
**
✔
✔*
†Include aggregate emissions by gas for domestic and foreign sources separately.
*Inventory may be limited to specific activities for which reductions are to be reported but not registered.
**Ratings summary required if optional entity-wide inventory is submitted.

Yes

✔*

Yes

All A- or B-rated Methods?

Yes
✔

Foreign Emissions?

✔

Report Characteristics

Entity-wide Reductions Only?

Sec.
1

Entity Statement

Part
A
Aggregated Emissions by
Gas (Domestic and Foreign)†

✔

Aggregated Emissions by
Gas for Subentities (Add. A)
✔

✔

Emissions Inventory by
Source for Subentities
(Addendum A)
✔

✔

Part
B

Emissions Inventory by
Source -- Domestic

✔

Sec. 2
Part
C
Emissions Inventory by
Source --Foreign (Addendum
A)

✔

Part
D
Total Emissions and Carbon
Flux

✔

Part
E

Rating Summary

✔

Sec.
3

Emissions Offsets

✔

Sec.
4

Entity-level Emission
Reductions

✔*

Sec.
1

Subentity Statement

✔

Sec. 2 & Add. A
Part
Part
Part
A
B
C
Total Emissions and Carbon
Flux for Subentities

✔

Sec.
3

Subentity Reductions

Yes

Sec.
2

Sec.
1

Sec.
2

Sec.
1

Registered Reductions

Schedule
IV

Reported But not Registered
Reductions

Schedule
III

Independent Verification

Table 7. Decision Chart for a Start Year Report for All Entities Intending to Report But Not Register Reductions
Reporting Requirements
Schedule II
Schedule I
(For Each Subentity)

Self-certification

Independent Verification?

Yes

✔*
✔*
✔
✔*

✔
✔
✔
✔

Yes

No
✔*
✔

✔

Yes

✔*
✔*
✔
✔*

✔
✔
✔

Yes

✔

✔*

✔

***

✔

Aggregated Emissions by
Gas for Subentities (Add. A)
✔

✔

Emissions Inventory by
Source for Subentities
(Addendum A)
✔

✔

Voluntary Reporting of Greenhouse Gases

*Inventory may be limited to specific activities for which reductions are to be reported but not registered.
**Ratings summary required if optional entity-wide inventory is submitted.
***Complete Part A if offsets were obtained by agreement with another reporting entity and Part B if offsets were obtained by agreement from a non-reporter.

†Include aggregate emissions by gas for domestic and foreign sources separately.

Yes

All A- or B-rated Methods?

Yes

✔

Foreign Emissions?

✔

Report Characteristics

Entity-wide Reductions Only?

✔

Sec.
1

Entity Statement

✔

Part
A
Aggregated Emissions by
Gas (Domestic and Foreign)†

✔

Part
B

Emissions Inventory by
Source -- Domestic

✔

Sec. 2
Part
C
Emissions Inventory by
Source --Foreign (Addendum
A)

✔

Part
D
Total Emissions and Carbon
Flux

***

Part
E

Rating Summary
✔

Sec.
3

Emissions Offsets

✔

Sec.
4

Entity-level Emission
Reductions

✔

Sec.
1

Subentity Statement

✔*

Sec. 2 & Add. A
Part
Part
Part
A
B
C
Total Emissions and Carbon
Flux for Subentities

✔

Sec.
3

Subentity Reductions

✔

Sec.
1

Registered Reductions

Yes

Sec.
2

Sec.
1

Sec.
2
Reported But not Registered
Reductions

Schedule
IV

Independent Verification

Table 8. Decision Chart for a Reporting Year Report for All Entities Intending to Report But Not Register Reductions
Reporting Requirements
Schedule
Schedule II
Schedule I
III
(For Each Subentity)

Self-certification

Must an Independent Third Party Verify Your Report?
Although DOE encourages reporters to have their annual reports verified by an independent third party,
this is not a requirement for reporting on Form EIA-1605. If you do choose to have your report
independently verified, you must meet the requirements outlined in §300.11 of the General Guidelines.

What Are the Provisions Regarding the Confidentiality of Your
Information?
Information reported on Form EIA-1605 will not be treated as confidential and will be publicly released
in identifiable form. In addition to the use of the information by EIA for statistical purposes, the
information may be used for any non-statistical purposes such as administrative, regulatory, law
enforcement, or adjudicatory purposes.
The information reported on Form EIA-1605 may be treated as confidential if a respondent makes a
written request that its information is financial or commercial information and is confidential or
privileged, and they are able to satisfy the criteria for exemption under the Freedom of Information Act
(FOIA), 5 U.S.C. §552, the DOE regulations, 10 C.F.R. §1004.11, implementing the FOIA, and the Trade
Secrets Act, 18 U.S.C. §1905.
To assist us in this determination, respondents should demonstrate to the DOE that, for example, their
information contains trade secrets or commercial or financial information whose release would be likely
to cause substantial harm to their company's competitive position. A letter accompanying the submission
should explain (on an element-by-element basis) the reasons why reporting this information would be
likely to cause substantial competitive harm if released to the public.

Do You Have Questions or Comments?
If you have questions about the forms and instructions or would like assistance in quantifying your
emissions reductions, please contact the Voluntary Reporting of Greenhouse Gases Program at the above
mailing address or at:
Telephone:

1-800-803-5182

Facsimile:

(202) 586-3045

E-mail:

infoghg@eia.doe.gov

Internet:

http://www.eia.doe.gov/oiaf/1605/frntvrgg.html

Do You Have Any Suggestions?
You are invited to provide suggestions for improving the form and these instructions. Please limit
comments and suggestions to one page and include them with your submission.

Voluntary Reporting of Greenhouse Gases

Specific Instructions for Completing Form EIA-1605
Instructions for Schedule I, Entity Information
Please begin by entering the Reporting Year. The reporting year is the calendar year for which emissions
are being reported. If this is a Start Year report, enter the Start Year, which is the last calendar year of the
initial Base Period.
All reporters must complete Schedule I, Section 1.

Section 1. Entity Statement
1. Enter Entity Identification. Please provide the entity's legal name and complete address. In
addition, include a website and/or a Tax Payer Identification Number if applicable.
2. Enter Contact information. Provide the name and complete contact information, including title,
address, phone number, fax, and email address, of a person who can answer questions regarding the
content of the submitted form. If the contact person’s address is identical to the entity’s address,
please check the relevant box, and leave the Address, City, State and Zip lines blank. Enter the phone
number, fax, and e-mail address for the contact.
3. Enter Report Characteristics.
a. Report Type. Check the appropriate box to indicate whether this is a Start Year report or a
Reporting Year report. You must submit a Start Year report as the first submission to the
program; subsequent submissions will be Reporting Year reports.
b. Entity Type. Indicate by checking the appropriate box whether your entity is
•

a large emitter (annual emissions exceed 10,000 metric tons CO2 equivalent)
intending to register emission reductions.

•

a small emitter (annual emissions are 10,000 metric tons CO2 equivalent or less)
intending to register emission reductions. If this is a Start Year report, enter the
entity’s total estimated entity-wide annual emissions for Base Period in the space
provided. Small emitters must estimate and report entity-wide emissions in the Start
Year and at least every 5 years thereafter. If this is a Reporting Year report and a
estimate of entity-wide emissions for the Reporting Year and indicate by checking
the appropriate check box the reason the estimate is being submitted. If this report
includes an estimate of entity-wide emissions, indicate how this estimate was
prepared by checking the appropriate box. This entity-wide emissions estimate must
be prepared using either the Simplified Emissions Inventory Tool (SEIT) or methods
specified in Chapter 1 of the Technical Guidelines to estimate entity-wide emissions.
(See ”How Do You Determine If Your Are a Small Emitter? In the General
Instructions for further clarification.)

•

an emitter intending to report but not register emission reductions.

c. Scope of Inventory. Indicate by checking the appropriate box whether the report contains an
entity-wide or partial inventory. If a partial inventory, indicate which elements of the entity
are included in the inventory in the space provided.

Voluntary Reporting of Greenhouse Gases

d. Subentities. Indicate by checking the appropriate box whether or not the report includes
subentity reports.
e. Independent Verification. Indicate by checking the appropriate box whether or not an
independent third party has verified the report.
4. Indicate Any Significant Changes to Previous Entity Statement. Complete this question if this is a
Reporting Year report. Describe any significant changes your entity has undergone since the previous
year’s report. Check the applicable boxes and provide descriptive information where requested. Skip
this question if this is a Start Year Report.
5. Identify the Entity’s Primary Economic Activities (NAICS Code). Enter the primary (and, if
applicable, the secondary) 3-digit North American Industrial Classification System (NAICS) code for
the entity. (For a list of NAICS codes, see Appendix A.)
6. Enter the Entity Category. Check the applicable boxes to describe the entity. If none of the listed
categories applies to your entity, check “Other” and briefly describe the nature of your entity in the
space provided. (Note that an S corporation is a domestic corporation that can avoid double
taxation—once to the shareholders and again to the corporation. Generally, an S corporation is
exempt from federal income tax other than tax on certain capital gains and passive income. See
Internal Revenue Service Publication 58311 for more information.)
7. Describe the Entity Organization. Use the check box to indicate whether the entity is a holding
company, and if not, enter the name of the entity's Parent or Holding Company if applicable.
8. Describe the Entity’s Organizational Boundaries. Use questions 8a through 8d to define the
organizational boundaries of your entity and to indicate which method was used to draw these
boundaries.
a. Method for Determining Organizational Boundaries. Check the box to indicate your method
for defining the organizational boundaries of your entity. As discussed in the General
Guidelines, the primary basis for defining organizational boundaries should be financial
control, although entities retain the flexibility to use other approaches, such as equity share or
operational control if necessary. For all boundary definition approaches except financial
control, please provide an explanation of the approach. If your entity chooses to use an
approach other than financial control, equity share, or operational control, please check the
“Other” box, list the other method where indicated, and describe how the use of this other
approach results in organizational boundaries that differ from those resulting from using the
financial control approach. Definitions for these Organizational Boundary terms can be
found in the Glossary of Selected Terms.
b. Wholly Owned Subsidiaries. List all large wholly owned subsidiaries included in this report,
by name and NAICS code. (For a list of NAICS codes, see Appendix A.)
c. Partially Owned Subsidiaries, Joint Ventures, and Leased or Operated Sources. For any large
partially owned subsidiary, joint venture, and leased or operated emissions source included in
your report, provide the following information:
•
•
•
•

Name or Description of Emissions Source;
Relationship to Entity (subsidiary, joint venture, leased, operated under contract, other);
Partners, Percent Interest Held by Entity;
Method for Determining Inclusion in Report (financial control, equity share, operational
control, other); and

Department of the Treasury, Internal Revenue Service, Publication 583, Starting a Business and Keeping Records,
Rev. March 2006, Cat. No. 15150B, p. 3. http://www.irs.gov/businesses/small/article/0,,id=98263,00.html

Voluntary Reporting of Greenhouse Gases

•

Percentage of Emissions Included in This Report.

d. Additional Description of Organizational Boundaries. Please provide any additional
description of organizational boundaries, including criteria used for excluding any emissions
sources, if applicable (pursuant to §300.5(d)(3)(ii) of 10 CFR Part 300, General Guidelines
for Voluntary Greenhouse Gases Reporting).
9. Describe the Geographic Scope of Activities: Please check the appropriate box to indicate whether
this report covers only U.S. activities or U.S. and Non-U.S. activities. In either case, please also
check the applicable box regarding the scope of your entity’s activities in the U.S. using the following
criteria:
Nationwide: Check the box for Nationwide if your entity has operations in at least one state in
each of the 10 U.S. Census regions. The U.S. Census Regions are identified in Appendix B.
Multiple States: Check the box for Multiple States if your entity has operations in more than one
State but does not meet the criteria for Nationwide. List the States in which your entity has
operations using the two-letter abbreviations listed in Appendix B.
Single State: Check the box for Single State if your entity has operations in only one State.
Identify the state in the space provided using the two-letter abbreviations listed in Appendix B.
If this report covers U.S. and Non-U.S. activities, please also list all foreign countries in which
reported activities occurred, and using the 3-digit codes found in Appendix C, enter the NAICS code
that best corresponds to the primary activity of the operations in each country.
10. Describe the Scope of Emissions Inventory: If your report includes an emissions inventory, check
the applicable box for each of the emissions sources, as described in the Technical Guidelines,
included.
11. Describe the Entity Base Period: Check the box indicating the number of years in the Base Period,
and enter the last year in Base Period. Also, if you are reporting subentities that use a different base
period from the entity, please check the box where indicated.
12. Describe Any Entity Program Affiliation(s): Using the codes referenced in Appendix D, please list
any domestic or foreign initiatives, registries, and exchanges with which the entity has an affiliation.
If you are a participant in a program not specified in Appendix D, please list program affiliations
under “Other.”
13. Request Confidentiality of Entity Information: If your report contains information you deem
confidential please check the box. Checking this box will alert EIA that you are seeking to have your
entire report classified as confidential and not be made publicly available. The information contained
in the report will be kept confidential and not disclosed to the public to the extent that it satisfies the
criteria for exemption under the Freedom of Information Act (FOIA), 5 USC §552; the DOE
regulations, 10 CFR §1004.11, implementing the FOIA; and the Trade Secrets Act, 18 USC §1905.
14. Enter Supplementary Information for Entity: Use this space to provide any supporting
information you feel should be included in your entity’s report. Attach additional sheets if necessary.

Voluntary Reporting of Greenhouse Gases

Section 2. Entity Emissions Inventory
Use Section 2 to report the emissions inventory for your entity. All large emitters intending to register
reductions are required to complete an entity-wide emissions inventory using methods that meet the
quality requirements established by §300.6(b) of 10 CFR Part 300, Guidelines for Voluntary Greenhouse
Gas Reporting. Small emitters intending to register emission reductions must submit at least an inventory
of the portion or portions of their entity associated with each of the activities associated with registered
emission reductions. Entities intending to report but not register reductions may choose to report their
emissions inventory on an entity-wide basis or for selected elements of their entities, selected gases or
selected sources.
Check the box at the beginning of Section 2 if all methods used to estimate emissions and sequestration
have a B rating or higher. If the box is checked, do not complete “Weighted Rating” column of Parts A,
B, C, and D and skip Part E completely.

Part A. Aggregated Emissions by Gas (for Independently Verified Reports Only)
1. Aggregated Emissions by Gas (for independently verified reports only). If your report has been
independently verified, you may limit your inventory report to emissions by gas and source (direct
emissions, indirect emissions from purchased energy, and carbon fluxes). For each Item (A1 through
K) defined by source (Column 2) and gas (Column 3), enter the following in the data table provided
in Part A, Question 1:
•
•

•

Units (Column 4). Enter the units (i.e., kilograms, metric tons) for the gas quantities reported in
Column 4.
Base Period Emissions or Carbon Flux (Columns 5-9). If this is a Start Year report, enter the
emissions for Base Period years 1 through 4 in Columns 5-8. Calculate and enter the Base Period
Average emissions by summing the emissions for years 1 through 4 and dividing by the number
of years in the Base Period. Enter the result in Column 9. If this is a Reporting Year report,
complete Columns 5-9 only if the Base Period emission data have been revised to correct errors
or to reflect changes to the entity, such as acquisitions and divestitures.
Reporting Year Emissions or Carbon Flux (Column 10). If this is a Reporting Year report,
enter the Reporting Year emissions or carbon flux in Column 10. If this is a Start Year report,
leave Column 10 blank.
Weighted Rating (Column 11). Calculate and enter the emission-weighted rating for each item
using the equation below. If this is a Start Year report, the weighted rating should be based on the
Base Period Average emissions. If this is a Reporting Year report, the weighted rating should be
based on Reporting Year emissions.
RW = [(EA * 4) + (EB * 3) + (EC * 2) + (ED * 1)] / (EA + EB + EC + ED)
Where RW = Weighted Rating
EA = Emissions from sources estimated with an A-rated method
EB = Emissions from sources estimated with an B-rated method
EC = Emissions from sources estimated with an C-rated method
ED = Emissions from sources estimated with an D-rated method

Enter the above emissions data for the following sources in the appropriate rows of the data table
provided:

Voluntary Reporting of Greenhouse Gases

•

•
•

•

Direct Emissions (Items A1-A5). Enter direct emissions of carbon dioxide under Item A1, direct
methane emissions under Item A2, direct nitrous oxide emissions under Item A3, and SF6 under
Item A4. If you are entering direct emissions of HFCs, PFCs, and CFCs, specify the gas in
Column 3 using the codes provided in Appendix E and enter the values under Items A5-A7. If
you wish to enter data for more than four gases in the Other Greenhouse Gas category, complete
and attach additional copies of this data table.
Indirect Emissions of CO2 from Purchased Energy (Inventory, Item B1-B3). Enter indirect
emissions of CO2, CH4, and N2O from Purchased Energy under Item B1, B2, and B3,
respectively. Use the electricity end use factors for emission inventories from Appendix F to
calculate Items B1-B3.
Indirect Emissions of CO2 from Purchased Energy (Reductions, Item C1-C3). Enter indirect
emissions of CO2, CH4, and N2O from Purchased Energy under Item E1, E2, and E3,
respectively. Use the electricity end use factors for emission reductions from Appendix F to
calculate items C1 through C3. Only complete these items if you are calculating reductions at the
entity level using Addendum B1 or B2.
Carbon Flux (Item E). Enter carbon flux under Item E in units of carbon dioxide. Enter positive
flux (increases in carbon stored in a carbon sink) as negative values (i.e., negative emissions).
Other Indirect Emissions (Items F1-F7). Enter other indirect emissions of carbon dioxide under
Item F1, other indirect methane under Item F2, other indirect nitrous oxide emissions under Item
F3, and sulfur hexafluoride under Item F4. If you are entering indirect emissions of other gases
(HFCs, PFCs, or CFCs), specify the gas in Column 3 using the codes provided in Appendix E and
enter the values under Items F5-F7. If you wish to enter data for more than four gases in the
Other Greenhouse Gas category, complete and attach additional copies of this data table.
Captured CO2 Sequestered in an Onsite Geologic Reservoir (Item G). Enter the quantities of
CO2 sequestered in an onsite geologic reservoir. Report emissions in carbon dioxide equivalents
if you want to include the trace quantities of methane or nitrous oxide in the captured CO2.
Captured CO2 Transferred to Another Entity for Sequestration in a Geologic Reservoir
(Item H). Enter the quantities of CO2 transferred to another entity for storage in a geologic
reservoir under Item H. Report emissions in carbon dioxide equivalents if you want to include
the trace quantities of methane or nitrous oxide in the captured CO2.

2. Enter Aggregated Foreign Emissions by Gas (for independently verified reports only). Use the
instructions for Question 1 to complete Question 2 if your entity includes foreign operations.

Voluntary Reporting of Greenhouse Gases

Part B. Inventory of Emissions and Carbon Flux
Complete Part B if you are a large emitter that is registering reductions and your report has not been
independently verified. Small emitters, if their report has not been independently verified, should also
complete Part B, at a minimum, for those activities for which they are registering reductions. Small
emitters, if required to complete Part B, can, at their option, complete the emissions inventory for all
emission sources, not just those relative to activities submitted for registered reductions. Part B is
optional for an entity reporting but not registering reductions. Part B is also optional for independently
verified reports.
The data tables comprising the entity-level emissions inventory in Part B, Questions 1 through 3 have a
similar structure. The following instructions provide general guidance for completing the columns of each
of these tables. These instructions are followed by specific instructions for completing the line items in
each table.
General Instructions for Part B
For each item that your entity emits, as defined by Source (Column 1) and Gas (Column 2), enter the
following information in the remaining columns in the emissions data tables:
•
•

•
•

•

Units (Column 3). Enter the units (i.e., kilograms, metric tons) in Column 3 for the gas quantity
reported in subsequent columns.
Base Period Emissions (Columns 4-8). If this is a Start Year report, enter the emissions for Base
Period years 1 through 4 in Columns 4-7. Calculate and enter the Base Period Average emissions
by summing the emissions for years 1 through 4 and dividing by the number of years in the Base
Period. Enter the result in Column 8. If this is a Reporting Year report, complete Columns 4-8
only if the Base Period emission data have been revised to correct errors or to reflect changes to
the entity, such as acquisitions and divestitures.
Reporting Year Emissions (Column 9). If this is a Reporting Year report, enter the Reporting
Year emissions or carbon flux in Column 9. If this is a Start Year report, leave Column 9 blank.
Estimation Method (Column 10). Identify the method in Column 10 used to estimate the
emissions for each item using the codes listed in Appendix G. If more than one method was used,
enter the code for multiple methods from Appendix G.
Rating (Column 11). Enter the numeric rating for the method(s) used to estimate each emissions
source, where A = 4, B = 3, C = 2, and D = 1. If multiple methods with different ratings were
used, calculate and enter the weighted rating for each item using the equation below. If this is a
Start Year report, the rating should be based on the Base Period Average emissions. If this is a
Reporting Year report, the rating should be based on Reporting Year emissions, even if you have
revised Base Period emissions.
RW = [(EA * 4) + (EB * 3) + (EC * 2) + (ED * 1)] / (EA + EB + EC + ED)
Where RW = Weighted Rating
EA = Emissions from sources estimated with an A-rated method
EB = Emissions from sources estimated with an B-rated method
EC = Emissions from sources estimated with an C-rated method
ED = Emissions from sources estimated with an D-rated method

Voluntary Reporting of Greenhouse Gases

Specific Instructions for Part B
1. Direct Emissions
a. Stationary Combustion. For this section of the form, rather than spelling out each individual
fuel source that can be used for stationary combustion, fuel sources are lumped together into the
following four categories – “Fossil Fuel Combustion”, “Non-Standard Fuel Combustion”, “Waste
Fuels Combustion”, and “Biomass Combustion.” It is the reporters’ responsibility to sum up all
of their emissions by fuel source category and enter the total into the appropriate row. So for
example, total Carbon Dioxide (CO2) emissions from all fossil fuel combustion (e.g. natural gas,
coal, oil, etc…) would be accounted for in the first Fossil Fuel Combustion row of the table.
There are generally three different methods for estimating greenhouse gas emissions from
stationary source combustion - direct measurement, mass balance, and inference. These three
methods are described in more detail in the Technical Guidelines (1.C.2). If you used mass
balance methods, you may use the default fuel emission factors from Appendix H.
CO2 from stationary combustion that is captured and stored in an onsite reservoir must be
identified in your emissions inventory but excluded from total inventory emissions.
Follow the General Instructions in Part B above to fill out the different columns for each of the
following fuel sources:
Fossil Fuel Combustion. The following fuel types should be included in this category – coal,
natural gas, middle distillates, heavy fuel oil, and liquefied petroleum gases (LPG). Specific
directions for estimating CO2 emissions from the stationary combustion of coal can be found in
section 1.C.3.1 of the Technical Guidelines. Here you will find the ratings for different
estimation methods along with some default emissions factors for different types of coal. Similar
information can be found for natural gas (1.C.3.2), middle distillates and heavy fuel oil (1.C.3.3),
and LPG (1.C.3.4) in the Technical Guidelines. Estimation methods, ratings, and generic
emissions factors for methane (CH4) and nitrous oxide (N2O) emissions from coal, petroleum, and
natural gas can be found in section 1.C.4 – “Common Sources: Methane and Nitrous Oxide” of
the Technical Guidelines.
Non-Standard Fuel Combustion. Greenhouse gas emissions from the direct stationary
combustion of Non-Standard fuels should include emissions from the following fuels: refinery
gas (1.C.5.1), petroleum coke (1.C.5.2), and natural gas / crude oil flaring (1.C.5.3). See the
referenced sections of the Technical Guidelines for estimation method ratings and default
emissions factors (in most cases) for each fuel type.
Waste Fuels Combustion. Direct emissions from Waste Fuels include the combustion of a range
of specialized waste and by-product fuels, including used lubricating / motor oil and used tirederived fuel. Emissions factors and ratings for these fuel types can be found in section 1.C.5.4,
“Petroleum-Based Waste and By-Product Fuels,” of the Technical Guidelines.
Biomass Combustion. Greenhouse gas emissions from the combustion of biomass are described
in the sections for biogenic fuels (1.C.5.5) and municipal solid waste and landfill gas (1.C.5.6) of
the Technical Guidelines. CO2 emissions from biogenic fuels, including bagasse, wood, wood
waste, ethanol, black liquor, and municipal greenwaste, should be omitted from your emissions
inventory as they are not considered to be anthropogenic emissions. Thus, only the CO2
emissions resulting from the combustion of material of anthropogenic origin in municipal solid

Voluntary Reporting of Greenhouse Gases

waste (e.g. plastics) must be included in your inventory (under Waste Fuels Combustion).
However, biomass combustion yields emissions of CH4 and N2O, which should be reported.
Non-fuel Use of Fossil Fuels. There are a number of applications where fossil fuels are not
combusted directly, but are used for industrial purposes. These applications include:
•
•
•
•
•

Lubricants, asphalt, and petroleum-based solvents;
Natural gas, LPG, and petroleum products as chemical feedstocks;
Coke and related products as reducing agents in metals manufacture;
Fossil fuels as a carbon source in products (e.g. carbon black); and
Transformation of lower value hydrocarbon into a higher value hydrocarbon (synthetic
fuels).

Where possible, these emissions should be reported elsewhere in the form (i.e. Schedule I,
Section 2, Part B, Question 1c, Sector-Specific Industrial Process Emissions). In these special
situations it is the reporter’s responsibility to accurately calculate a material balance. This
process should enable the reporter to identify whether the non-fuel use of the fossil fuel is
sequestering, non-sequestering, or partially sequestering. Generally, carbon that is sequestered in
a product is not a reportable emission. More detail on how to calculate these emissions, along
with ratings for different estimation methods are described in section 1.C.6 of the Technical
Guidelines.
Subtotal. Using the Global Warming Potential (GWP) values found in Appendix E, convert your
Base Period emissions and Reporting Year emissions into units of carbon dioxide equivalent
(CO2e). Sum those CO2e values for each column 4 – 9 and place the totals at the bottom of each
column in the Subtotal row. It is not necessary to include an estimation Method or Rating in this
row.
b. Mobile Source Combustion. Mobile source greenhouse gas emissions include carbon dioxide
(CO2), methane (CH4), and nitrous oxide (N2O) from fuel combustion, and hydrofluorocarbons
(HFC) from mobile air conditioning and refrigeration system leakage. Sources include highway
vehicles, off-road vehicles, marine vessels, aircraft, and mobile refrigeration and air conditioning
units.
To date there have been no carbon dioxide capture projects involving mobile sources, but if any
of a reporter’s carbon dioxide emissions from mobile sources were subsequently captured for
storage in a geologic reservoir, the reporter should include these quantities in the emissions total
by fuel source category. In addition, the reporter should document the quantity of carbon dioxide
emissions that were captured in Question 1f, Captured CO2 Emissions. Use Addendum B8 to
register or report reductions associated with capturing CO2 and storing it in a geologic reservoir.
For mobile sources, the mass balance method is most frequently used for estimating carbon
dioxide and HFC emissions based on fuel combustion and refrigerant use, respectively. Methane
and nitrous oxide emissions are commonly estimated by inference using activity data (e.g.,
distance traveled or fuel consumption) and emission factors developed from sample emissions
measurement. Inferred emissions can generally be expected to be less accurate, but are acceptable
for estimating minor emissions from methane and nitrous oxide. Mass balance or inference
methods may be used to estimate HFC emissions resulting from leakage.

Voluntary Reporting of Greenhouse Gases

For more information on emissions from mobile sources, see Chapter 1, Part D of the Technical
Guidelines. For source-specific guidance on estimating emissions, see section 1.D.3 of the
Technical Guidelines.
Follow the General Instructions in Schedule I, Section 2, Part B of this document to fill out the
information requested for Columns 3 through 11 for each of the following sources:
Highway Vehicles. This category includes a variety of vehicles such as on-road, and light- and
heavy-duty vehicles, which consume a number of different fuels. Within this category, on-road
light- and heavy-duty vehicles using conventional fuels (gasoline or diesel) include: passenger
vehicles, hybrid-electric vehicles, motorcycles, light-duty trucks (vans, pick-up trucks and sport
utility vehicles), heavy-duty trucks (delivery trucks), and buses. Also included in this category are
on-road vehicles using alternative fuels (e.g., compressed natural gas, propane, methanol), which
include passenger vehicles, light-duty trucks, heavy-duty trucks, and buses.
Off-road Vehicles. The off-road vehicle category includes a wide variety of vehicles operating on
conventional fuels such as gasoline, diesel, and fuel oil. Vehicles within this category include:
construction equipment, agricultural equipment, off-road recreational vehicles, snowmobiles, and
diesel locomotives. Most off-road vehicles will burn un-taxed (red-dyed) diesel fuel (off-highway
No. 2-D), which is generally very similar to the taxed fuel, while locomotives use a special
“railroad” diesel. Conventional snowmobiles and some other recreational off-road vehicles have
two-stroke spark-ignition engines that burn a gasoline-lubricant mixture, though some relatively
new snowmobiles may operate using four-stroke spark-ignition engines that combust gasoline
only.
Marine Vessels. Water borne vessels include recreational boats, patrol boats, cruise ships, large
freight vessels, container ships, and many other types of vessels with various purposes. In
general, very small boats (often less than 50 feet in length) have spark ignition inboard, sterndrive
(inboard/outboard or inboard/outdrive), or outboard engines that burn gasoline. Some boats less
than 50 feet in length may have inboard compression ignition (i.e., diesel-cycle) engines that burn
diesel fuel or another distillate, residual fuel, or intermediate blend. Nearly all commercial
shipping vessels and cruise ships have large diesel engines that burn residual fuel or an
intermediate distillate-residual blend, but it is possible that some of these compression ignition
engines burn a kerosene-based fuel. Some ships (especially high-speed ferries and military
vessels) have gas turbine engines that burn kerosene-based jet fuel.
Aircraft. This category includes all aircraft running on kerosene jet fuel and non-jet-engine planes
that burn aviation gasoline, or less commonly, motor gasoline. The vehicle types include turbineand piston-engine-driven aircraft, turbine-powered transport and air cargo aircraft. Within this
category, reporters will consider all civil commercial uses of airplanes (international and
domestic) consisting of scheduled and chartered flights for passengers and freight. This category
also includes civil commercial use of airplanes and helicopters for agricultural purposes,
instructional flying, business and pleasure flying, aerial work, and other flying.
Mobile Refrigeration and Air Conditioning. This source refers to mobile refrigeration and air
conditioning units, with emissions of HFC-134a from leakage.
Subtotal. Using the Global Warming Potential (GWP) values found in Appendix E, convert your
Base Period emissions and Reporting Year emissions into units of carbon dioxide equivalent
(CO2e). Sum those CO2e values for each column 4 – 9 and place the totals at the bottom of each

Voluntary Reporting of Greenhouse Gases

column in the Subtotal row. It is not necessary to include an estimation Method or Rating in this
row.
c. Sector-Specific Industrial Process Emissions. Entities that have emissions from any type of
industrial process should provide their emissions data in the table provided. Reporters should
ensure that the same emissions are not “double counted,” or recorded elsewhere in Schedule I,
Section 2, Part B. In particular, where the primary purpose of an industrial process is energy
production (in the form of heat or electricity), emissions should be attributed to stationary
combustion (see Schedule I, Section 2, Part B, Question a, “Stationary Combustion.”)
Carbon dioxide captured from industrial process sources and stored offsite must be treated as an
emission in the emissions inventory of the entity within which the capture occurs. Captured CO2
emissions stored in an onsite reservoir must be identified in your emissions inventory but should
be excluded from total inventory emissions. If this captured CO2 was subsequently stored in a
geologic reservoir, the reporter should document the quantity of CO2 emissions captured in
Question 1f, Captured CO2 Emissions and use Addendum B8 to register or report reductions
associated with capturing CO2 and storing it in a geologic reservoir.
Reporters should include all substantial process emissions and fugitive emissions resulting from
their industrial processes. Reporters need not include sources determined to be de minimis,
which are sources that, in aggregate, are less than or equal to 3 percent of the total annual carbon
dioxide equivalent emissions of the entity. De minimis emissions must be recorded in Section 2,
Part B, Question 5, however.
For more information on sources of process and fugitive emissions see Chapter 1, Part E of the
Technical Guidelines. For sector-specific guidance on estimating process and fugitive emissions,
see section 1.E.4 of the Technical Guidelines.
Follow the General Instructions in Schedule I, Section 2, Part B above to fill out the information
requested in Columns 3 through 11 for each of the following sources:
Industrial Processes
Adipic Acid Production. Adipic acid is a white, crystalline powder used primarily for the
manufacture of synthetic nylon fibers. Adipic acid is also used in the production of gelatins,
beverages, oils, snack foods, plasticizers for polyvinyl chloride and polyurethane resins, wire
coatings, adhesives, lubricants and dyes. Nitrous oxide (N2O) is the primary greenhouse gas
emitted during the production of adipic acid and is pre-entered on Form EIA-1605.
Aluminum Production (CO2 Only). Aluminum is produced through a complex set of processes,
some of which generate emissions. A number of these processes can be completed using
different technologies, each of which may feature more than one emission estimation method.
Reporters should begin by familiarizing themselves with the types of facilities (and their
accompanying processes) for which they will be estimating emissions. Greenhouse gases emitted
from the various processes include carbon dioxide resulting from the oxidation of carbon
electrodes in an electrolytic process. (Enter emissions of perfluorocarbons sulfur hexafluoride and
under Aluminum Production in the High GWP Gases section of this table.
Ammonia Production. Most ammonia (NH3) production processes emit carbon dioxide through
the catalytic reformation of fossil fuels. Carbon dioxide (CO2) is the primary greenhouse gas
emitted during the production of ammonia and is pre-entered on Form EIA-1605.

Voluntary Reporting of Greenhouse Gases

Cement Production. Cement production releases carbon dioxide both during the production of
clinker (from the calcination of limestone) and from discarded bypass and/or cement kiln dust
(CKD). Carbon dioxide (CO2) is the primary greenhouse gas emitted during the production of
cement and is pre-entered on Form EIA-1605.
Hydrogen Production. Hydrogen is similar, in many respects, to ammonia production. As in the
case of ammonia, a hydrocarbon feedstock (usually natural gas) is reformed into a carbon
monoxide-hydrogen synthesis gas. In this case, the hydrogen is separated and used for other
purposes (usually to boost light product output in oil refineries, occasionally directly as a
transportation fuel). Reporters should only treat carbon dioxide produced as a byproduct of
hydrogen production as an industrial process emission if it is emitted into the atmosphere.
Carbon dioxide (CO2) is the primary greenhouse gas emitted during the production of hydrogen
and is pre-entered on the form.
Iron and Steel Production. The majority of carbon dioxide emissions from iron and steel
production are generated during the consumption of the reducing agent and of additives (typically
plastics) used to minimize the quantity of reducing agent used. Consumption of carbonate fluxes
is also a significant source of carbon dioxide, but these emissions should be calculated using the
methods outlined under “Limestone and Dolomite Use.” Carbon dioxide (CO2) is the primary
greenhouse gas emitted during the production of Iron and Steel and is pre-entered on Form EIA1605. However, methane is also produced in iron and steel production and should be reported in
Question 1c.
Lime Production. Lime production refers to the manufacture of high calcium lime, dolomitic
lime, and hydraulic lime. In all three processes, carbon dioxide is released by thermally
decomposing, or “calcining,” calcium carbonate (CaCO3) into lime (CaO) and carbon dioxide.
Calcining calcium carbonate produces high calcium and hydraulic lime, while dolomitic lime is
produced by the calcination of dolomite. Reporters need not include carbon dioxide from the
Kraft pulping process of lime production in their emissions inventories, as the carbon dioxide
released is a biogenic source. Carbon dioxide (CO2) is the primary greenhouse gas emitted
during the production of lime and is pre-entered on Form EIA-1605.
Limestone and Dolomite Use. The method for estimating carbon dioxide emissions from
limestone use (see above) is largely analogous to that used to estimate emissions from lime
production. The primary difference between the methods is that estimates for lime production are
based on the quantity of the calcium-bearing product whereas emissions from limestone and
dolomite use are estimated using the quantity of calcium-bearing raw materials. Carbon dioxide
(CO2) is the primary greenhouse gas emitted during the use of lime and dolomite and is preentered on the form.
Methanol Production. Methanol production is similar to ammonia production (see above), in that
methanol production begins with reforming of a hydrocarbon feedstock (usually natural gas) into
a carbon monoxide-hydrogen synthesis gas. In this case, however, most of the carbon is
embodied in the product (CH3OH). Methanol in the United States is mostly used as a gasoline
additive, though there is also a large market for methanol as a chemical feedstock. Carbon
dioxide (CO2) is the primary greenhouse gas emitted during the production of methanol and is
pre-entered on Form EIA-1605.
Methane Emissions from Production of Other Petrochemicals. The production of carbon black,
ethylene, ethylene dichloride, and styrene all generate small amounts of methane emissions.

Voluntary Reporting of Greenhouse Gases

Nitric Acid Production. Nitric acid (HNO3) is an important primary ingredient of nitrogen-based
synthetic fertilizers. Other important applications include adipic acid production, production of
explosives, metal etching, and processing of ferrous metals. The primary greenhouse gas emitted
from the production of nitric acid is nitrous oxide. Nitrous oxide is released during the high
temperature catalytic oxidation of ammonia (NH3). In addition to nitrous oxide, this oxidation
reaction can also generate smaller quantities of non-combustion oxides of nitrogen (NOx).
Nitrous oxide (N2O) is the primary greenhouse gas emitted during the production of nitric acid
and is pre-entered on Form EIA-1605.
Soda Ash Production and Use. There are four manufacturing processes employed to produce
soda ash (Na2CO3): monohydrate carbonation, sesquicarbonate carbonation, direct carbonation,
and the Solvay process. The first three of these processes, which account for about 25 percent of
world soda ash production, generate carbon dioxide emissions during the chemical transformation
of the naturally occurring ore, trona, into soda ash. The Solvay process, which synthesizes soda
ash from a series of materials and reactions, generates no direct carbon dioxide emissions.
Emissions from stationary combustion and the use of coke to facilitate these processes, however,
should be estimated and should be accounted for separately. Carbon dioxide (CO2) is the primary
greenhouse gas emitted during the production and use of soda ash and is pre-entered on Form
EIA-1605.
Energy
Coal Mines. The principal greenhouse gas associated with coal mining is methane. Carbon
dioxide and nitrous oxide are also emitted but in relatively small amounts. Methane is created in
the same geologic processes that produce coal, and therefore exists in varying degrees in all coal
deposits. The methane is stored in the coal pores (open spaces) and in the cracks and fractures
within the coal bed. Carbon dioxide is also emitted directly from the combustion of fossil fuels
by mining equipment or indirectly from the consumption of electricity and should be estimated
and reported according to the Technical Guidelines in Chapter 1, Parts C (Stationary
Combustion). Methane (CH4) is pre-entered on Form EIA-1605 as this section should focus
exclusively on estimating methane emissions from coal mining.
Oil and Natural Gas Industries. Methane is the principal non-combustion greenhouse gas
emitted by both the natural gas and oil industries. The majority of emissions from the both
industries are fugitive methane emissions from production processes. Carbon dioxide emissions
can be emitted in significant quantities from a limited number of processes, such as sour gas
processing, or in instances where natural gas streams are particularly rich in carbon dioxide.
Nitrous oxide is also emitted from a number of activities, but usually in relatively low
concentrations. Methane (CH4), carbon dioxide (CO2) and nitrous oxide (N2O) emissions are all
associated with the oil and natural gas industries and are pre-entered on Form EIA-1605.
Waste Handling
Domestic and Industrial Wastewater Handling. The wastewater streams most likely to produce
significant methane emissions are those that are rich in organic matter, including domestic
wastewater as well as wastewater streams from the pulp and paper manufacturing industries, meat
and poultry packing industries, and vegetable, fruit and juice processing industries. Wastewater
can also be generated during the manufacture of textiles, petrochemical products, fertilizers, iron
and steel, and organic chemicals. Domestic wastewater streams will also generate nitrous oxide
emissions. Nitrous oxide is released as a byproduct of two processes: nitrification and

Voluntary Reporting of Greenhouse Gases

denitrification. Methane (CH4) and nitrous oxide (N2O) are the primary greenhouse gases emitted
during the treatment of wastewater and have been pre-entered on Form EIA-1605.
Landfills. Methane is released from landfills through the anaerobic decomposition of organic
wastes such as paper, food, and yard waste, and accounts for 30 to 60 percent of all gases emitted
from landfills. The balance of gases includes primarily carbon dioxide and other minor
constituents such as nitrogen, volatile organic compounds, and water vapor. The capture and
combustion of landfill gas is a common practice used to mitigate methane and other air pollutants
in the gas. Methane (CH4) is pre-entered on Form EIA-1605, as this section should focus
exclusively on estimating methane emissions from landfills.
High GWP Gases
Aluminum Production. Aluminum is produced through a complex set of processes, some of
which generate emissions. A number of these processes can be completed using different
technologies, each of which may feature more than one emission estimation method. Reporters
should begin by familiarizing themselves with the types of facilities (and their accompanying
processes) for which they will be estimating emissions. Greenhouse gases emitted from the
various processes include carbon dioxide, perfluorocarbons (PFCs) and sulfur hexafluoride.
Identify the specific PFCs that were emitted in column 2 using the greenhouse gas codes from
Appendix E.
HCFC-22 Production. Trifluoromethane (HFC-23) is a high GWP greenhouse gas that is
generated as a byproduct during the manufacture of chlorodifluoromethane (HCFC-22). Unlike
the majority of HFC emissions, most HFC-23 emissions are point-source emissions, emitted
through the condenser vents of HCFC-22 manufacturing plants. Some HCFC-22 manufacturers
may capture some of the HFC-23 byproduct and sell it for use in various applications from which
it is eventually emitted. Captured HFC-23 should not be included in the inventory of the entity
(though the entity should always report all process, fugitive and other emissions associated with
its manufacture).
SF6 Emissions from Electrical Equipment. Sulfur hexafluoride (SF6) has various uses and
emissions associated with electrical equipment. Include in the emissions inventory any SF6
emissions associated with electrical equipment, generation, transmission and distribution.
Industrial Use and Production of HFCs, PFCs, and SF6. HFCs, PFCs, and SF6 are used as
substitutes for ozone depleting substances and in a wide variety of industrial processes. Industrial
uses of HFCs and PFCs include the manufacture and use of refrigeration and air conditioning, fire
suppression and explosion protection, aerosol manufacture and use, solvent cleaning, foam
blowing, equipment sterilization, and the manufacture of coatings, adhesives and inks. SF6 is
commonly used to insulate switchgear and circuit breakers (for explosion protection) in
semiconductor manufacture and aluminum and magnesium foundries. With the exception of PFC
emissions from aluminum and HFC-23 emissions from HCFC-22 manufacture, emissions of
HFCs, PFCs, and SF6 are largely fugitive emissions associated with the prior purchase of
manufactured chemicals by these industries.
Magnesium Production. Sulfur hexafluoride is used as a cover gas to prevent the oxidation of
molten magnesium during smelting, casting, and other production processes. It is generally
accepted that none of the sulfur hexafluoride is consumed in this process, and that it is all emitted
directly into the atmosphere after use. The amount of sulfur hexafluoride emitted during

Voluntary Reporting of Greenhouse Gases

magnesium production is thus equal to the amount consumed. SF6 has been pre-entered on Form
EIA-1605.
Semiconductor Manufacture. The semiconductor manufacturing industry emits a variety of high
global warming potential gases, including PFCs (CF4, C2F6, C3F8, and c-C4F8), HFCs (CHF3), and
sulfur hexafluoride (SF6). The relative quantity of each gas emitted (referred to collectively as
fluorinated compounds, FCs) is site-specific, and depends on the processes employed, the
machinery and the specifications of the manufacturing process. In general, though, FCs are
emitted from two distinct processes: plasma etching and chemical vapor deposition (CVD).
Identify the specific FCs that were emitted using the greenhouse gas codes from Appendix E.
Enter any other industrial processes occurring within your entity’s boundary that produce
emissions. Record the emissions of all greenhouse gases under the correct pre-entered
greenhouse gas line item. Identify the specific PFCs and HFCs, if any, were emitted using the
greenhouse gas codes from Appendix E.
Subtotal. Using the Global Warming Potential (GWP) values found in Appendix E, convert your
Base Period emissions and Reporting Year emissions into units of carbon dioxide equivalent
(CO2e). Sum those CO2e values for each column 4 – 9 and place the totals at the bottom of each
column in the Subtotal row. It is not necessary to include an estimation Method or Rating in this
row.
Other Industrial Process Sources
Include any other emissions associated with industrial processes that are not included in the above
categories. Report these emissions by gas in the lines provided.
d. Agricultural Sources. Entities with agricultural operations should provide their emissions data in
the table provided. The various sources listed are associated with keeping livestock, crop
production, and soil management. Greenhouse gases emitted from these sources can be CO2, CH4,
and N2O. To report sources not included, use the “Other” row.
Follow the general instructions in Schedule I, Section 2, Part B for completing Columns 3
through 11 in the data table. Instructions pertaining to the specific sources are provided below.
Enteric Fermentation. CH4 is produced as a byproduct of normal animal digestion through
“enteric fermentation.” Enteric fermentation results from the breakdown of food by microbes that
release CH4, which is then emitted from the animal to the atmosphere through exhaling or
eructation. Ruminant livestock (including cattle, sheep, and goats) have greater rates of enteric
fermentation than non-ruminant livestock (such as swine, horses, and mules).
Livestock Waste. CH4 and N2O emissions from waste are caused by the biological breakdown of
organic matter in the waste. Livestock waste can be managed with storage and treatment systems,
or spread daily on fields in lieu of long-term storage. In some cases, livestock waste is
“unmanaged” and left on or in the pastures, ranges, or paddocks where the animals graze.
Residue Burning. Burning crop residues and native vegetation is not considered to be a
significant source of carbon dioxide released in the United States. Carbon dioxide released during
burning is generally taken up by vegetation the following growing season and is not considered a
source of anthropogenic carbon dioxide emissions. However, field burning of crop residues emits
nitrous oxide and methane that are considered anthropogenic emission sources and should be
reported.

Voluntary Reporting of Greenhouse Gases

Rice Cultivation. Most rice grown in the United States is cultivated on shallow, continuously
flooded fields, which results in emissions of CH4. Anaerobic conditions in these waterlogged
soils lead to the decomposition of organic matter by CH4-emitting bacteria. This CH4 reaches the
atmosphere by bubbling up through the soil, diffusing through water to the surface, or diffusing
through the vascular elements of plants. In some rice-growing states, the climate allows for two
rice crops per season, the second of which is called a “ratoon crop.” Emissions from primary and
ratoon crops should be estimated separately because emissions are higher from ratoon crops.
Agricultural Soils (Nitrogen Application). Amendments that add nitrogen to soils increase the
production of N2O (nitrous oxide) because they provide additional nitrogen to the natural cycle of
nitrification and denitrification in soils. During nitrification and denitrification, soil microbes
release N2O, which eventually reaches the atmosphere. Commercial fertilizer, livestock manure,
sewage sludge, incorporation of crop residues, and cultivation of nitrogen-fixing crops—all add
nitrogen to soils, a portion of which is released to the atmosphere.
Agricultural Soils (Organic Soils). Cultivating highly organic soils also enhances mineralization
of nitrogen-rich organic matter, making more nitrogen available for nitrification and
denitrification, which, as described for the previous source, is converted by soil microbes to N2O
and released to the atmosphere.
Lime Application. Lime, in the form of limestone or dolomite, is often added to agricultural soils
to reduce acidic conditions. Lime contains carbonate compounds that, when added to soils,
release CO2.
Cultivation of Organic Soils. Organic soils are soils that, when saturated with water, have 174
grams or more of organic carbon per kilogram of soil if the mineral fraction has 500 grams per
kilogram or more of clay, or 116 grams per kilogram organic carbon if the mineral fraction has no
clay, or has proportional intermediate contents. Agricultural practices—including clearing,
drainage, tillage, planting, grazing, crop residue management, fertilization, and flooding—can
alter organic matter inputs and decomposition. In general, more physically disruptive practices
cause a loss of carbon from organic soils, and practices such no-till, conserve the carbon in
organic soils.
Other Agricultural Sources. Enter emissions from any source not listed above. Identify the
source in space provided in column 1 and specify the gas in column 2.
Subtotal. Using the Global Warming Potential (GWP) values found in Appendix E, convert your
Base Period emissions and Reporting Year emissions into units of carbon dioxide equivalent
(CO2e). Sum those CO2e values for each column 4 through 9 and place the totals at the bottom of
each column in the Subtotal row. It is not necessary to include an estimation Method or Rating in
this row.
e. Fugitive Emissions Associated with Geologic Reservoirs. In Question 1e, enter the amount of
carbon dioxide extracted from natural and man-made geologic reservoirs and fugitive emissions
lost to the atmosphere during the extraction, processing, transport, and injection of carbon dioxide
into geologic reservoirs. Include in your reported emissions any trace quantities of nitrous oxide
and methane. To avoid double-counting, emissions reported in Questions 1a-1d of Schedule I,
Section 2, Part B, such as fugitive emissions during capture from an industrial or power plant,
should be excluded from this section. In the case of enhanced resource recovery, particularly
enhanced oil recovery (EOR), naturally occurring carbon dioxide is more commonly used, but a

Voluntary Reporting of Greenhouse Gases

few projects to date use carbon dioxide captured from industrial processes and natural gas
processing. CO2 recaptured and reinjected in enhanced oil recovery (EOR) and enhanced resource
recovery (ERR) cannot be reported.
For more information on emissions and inventory methods associated with geologic
sequestration, see Chapter 1, Part G of the Technical Guidelines.
Follow the General Instructions in Schedule I, Section 2, Part B of this document to fill out the
information requested in each column for each of the following sources:
Fugitive Emissions From the Extraction of Naturally Occurring CO2. Some CO2 will be lost
during the extraction from natural reservoirs. This should be reported as a fugitive emission.
Reporters could use existing monitoring techniques, such as flow meters, to measure the amount
of carbon dioxide lost from the natural geologic reservoirs, or calculate the fugitive emissions
from the natural reservoir using a mass balance method.
Fugitive Emissions From the Extraction of CO2 from Anthropogenic Sources. Include in this
category any fugitive emissions that occur during the extraction of CO2 from anthropogenic
sources, provided these emissions have not already been reported in Schedule I, Section 2, Part B,
Question 1c, Sector-Specific Industrial Process Emissions.
Fugitive Emissions During Transport and Processing. Include in this category any emissions
resulting in the transportation and processing of carbon dioxide from the source to the injection
site, provided these emissions have not already been reported elsewhere in Schedule I, Section 2,
Part B, Question 1.
Fugitive Emissions During Injection and Extraction for Enhanced Resource Recovery. Many
enhanced resource recovery operations recycle carbon dioxide used in the recovery process by reinjecting it into the same well or transferring the carbon dioxide to a new recovery site. Some
carbon dioxide might be lost to the atmosphere during this process of recycling; it may be emitted
when injected, and when extracted. Reporters should determine this volume of gas emitted using
flow meters or a mass balance approach.
Post-Injection Seepage From a Permanent Geologic Storage Reservoir.
Evidence has shown that physical leakage rates of carbon dioxide are very small or nonexistent
for carefully selected geologic formations. However, there remains the possibility of future
seepage and entities are responsible for monitoring and reporting such seepage during the
reporting year that the emissions occur. Methods to do so range from maintaining a detector log
of the emissions via the well bore to detecting the amount of carbon dioxide in the formation by
seismic, electromagnetic, gravitational, and geochemical methods.
f.

Captured CO2 Emissions from Anthropogenic Sources. Use question 1f to document the
quantity of carbon dioxide emissions that have captured for subsequent storage in a geologic
reservoir. These captured emissions must be reported as emissions at the point of generation in
Questions 1a through 1d. The Gas (Column 2) and Unit of Measure (Column 3) have been
completed as CO2e and metric tons, respectively, in the printed version of Form EIA-1605. Enter
the average annual quantity stored during the Base Period in onsite (Column 4) and offsite
(Column 5) reservoirs with the total for the Base Period in Column 6. Likewise, enter the average
annual quantity stored during the Reporting Year in onsite (Column 7) and offsite (Column 8)
reservoirs with the total for the Reporting Year in Column 9. Sum the emission all sources for
each column (Column 4-9) and enter the result in the Subtotals row.

Voluntary Reporting of Greenhouse Gases

2. Indirect Emissions from Purchased Energy. Enter information on energy purchased from other
entities only.
a. Physical Quantities of Energy Purchased. Enter the units (e.g., MWh or MMBtu) used to
measure fuel consumption in Column 2. If this is a Start Year Report, enter the physical quantities
of each energy product purchased in the Base Period in Columns 3-6. Calculate the Base Period
Average consumption for each energy product by summing the consumption for Base Period year
1 through year 4 and dividing by the number of years in the Base Period. Enter the result in
Column 7. If this is a Reporting Year report, enter physical quantity of each energy product
consumed in the Reporting Year in Column 8. Enter Base Period data in Columns 3-6 only if you
need to revise these data to correct errors or reflect changes to the entity, such as acquisitions and
divestitures. Identify the System Type/Fuel Used for Generation for each purchased energy
product in Column 9 using the codes in Appendix I.
b. Emissions from Purchased Energy for Emission Inventories. For each energy product
purchased, calculate and enter the associated Base Period (Columns 4-8) or Reporting Year
(Column 9) emissions of carbon dioxide, methane, and nitrous oxide in the data table provided.
Use the appropriate regional electricity emission factors for emission inventories in Appendix F
to estimate indirect emissions from purchases of electricity. Sum the emissions for all purchased
energy sources for the Base Period (Columns 4-8) or Reporting Year (Column 9) and enter the
result in the Totals row.
c. Emissions from Purchased Energy for Emission Reductions. For the purposes of calculating
emission reductions due to reductions for purchased energy, emissions for electricity must also be
calculated using the appropriate regional electricity emission factors for emission reductions in
Appendix F. Only complete this question if you are calculating reductions at the entity level using
Addendum B1 or B2. In the first row of question 2c, calculate emissions from purchased
electricity for the Base Period (Columns 4-8) or Reporting Year (Column 9), based on the
purchased electricity entered in question 2a and the appropriate regional electricity emission
factors for emission reductions in Appendix F. In the second row add all emissions from
purchased steam, chilled water and hot water entered in question 2b. Add these two rows
together to derive values for the Totals (third) row. Note that these values will only be used for
calculation of emission reductions in Addendum B1 or B2 and will not be included in the
inventory emissions for your entity.
3. Other Indirect Emissions. Follow the general instructions for Schedule I, Section 2, Part B to
complete Columns 3 through 9. (Leave Column 10 and 11 blank, since there are no rated methods for
other indirect emissions sources.) Information on the specific sources covered under this category is
provided below.
Entities may choose to report other forms of indirect emissions, such as emissions associated with
employee commuting, manufacture and sale of energy efficient products, or consumption of energyintensive products, although such other indirect emissions are not to be included in the entity's
emission inventory and may not be the basis for registered emission reductions. All such reports of
other forms of indirect emissions must be distinct from reports of indirect emissions associated with
purchased energy and must be based on emission measurement or estimation methods identified in
the Technical Guidelines or approved by DOE. Methods of estimating indirect emissions are covered
in Part F of the Technical Guidelines.
4. Terrestrial Carbon Fluxes and Stocks. Reporters engaged in forestry related activities, crop
cultivation on mineral soils, and pasture/grazing should report the associated carbon sequestration and

Voluntary Reporting of Greenhouse Gases

emissions here. Special categories of forestry related activities—harvested wood products, land
restoration and forest preservation, natural disturbances, sustainably managed forests, and incidental
lands—are each covered separately.
a. Forestry Activities
The following instructions apply to all the forestry categories under Schedule I, Section 2, Part B,
Question 4a:
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•
•
•
•

•
•

Units (Column 3). Enter the unit of measure used to quantify the carbon stocks or fluxes
(i.e., metric tons).
Base Period Average (Column 4). Report the Base Period average of carbon stocks (for
multiple year Base Periods) or the base year value (for single year Base Periods).
Estimated Carbon Stocks in Year Prior to Reporting Year (Column 5). Report the
estimated carbon stock of the year prior to the Reporting Year.
Reporting Year Carbon Stocks (Column 6). Report the estimated carbon stock of the
Reporting Year.
Reporting Year Stock Change or Carbon Flux (Column 7). Subtract Column 5 from
Column 6 and enter the value here. Reporters using flux-based measurement approaches can
enter the resulting values directly here and leave Columns 5 and 6 blank. Enter the sum of all
rows in the Total row.
Estimation Method (Column 8). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.
Rating (Column 9). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

The following is a description of each source/sink:
Afforestation, Mine Land Reclamation, and Forest Restoration. Afforestation is a change in
land use that may greatly alter the carbon storage on a site. Tree planting activities have the
benefit of producing large gains in carbon storage (at least in the initial decades of tree growth)
because they usually replace land uses that have a relatively constant stock of carbon from year to
year.
Mine land reclamation is a special case of afforestation. Mine land soils are depleted of carbon,
and therefore afforestation on these soils has a greater potential to sequester carbon than any other
forestry activity.
Forest restoration can often be considered a special case of afforestation with regards to
estimating net annual carbon flow. The goal of the restoration activity is to return the land to its
original structure and species composition. If the land is in non-forest use prior to initiation of the
restoration activity, the activity meets the definition of afforestation.
Agroforestry. Agroforestry combines agriculture and silviculture on the same tract of land.
Because it emphasizes the use of woody and perennial crops and biological fertilizers, it may
provide agricultural products with less intensive energy uses and sequester more carbon than
traditional agriculture. Agroforestry activities are made up of a wide range of interdependent
actions. In the face of the difficulties with estimating individual agroforestry activity effects, a
more credible report may result if the analysis is limited to the most certain of the effects, such as
carbon capture and release by trees and soils.

Voluntary Reporting of Greenhouse Gases

Forest Management. It may be possible to modify the management regimes of existing forests to
increase their rates of carbon capture. Activities may be applied either during the period of forest
growth (intermediate forest treatments) or at the time of harvest and regeneration. These activities
can be divided into intermediate treatments and site preparation techniques.
Intermediate treatments include, but are not limited to, the following:
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Species composition control;
Precommercial thin;
Commercial thin;
Firewood harvests;
Fertilization; and
Prescribed fire.

Site preparation techniques include the following:
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Site preparation burning;
Mechanical site preparation;
Chemical site preparation.

Note that changes in carbon stocks or fluxes from the harvesting of timber itself are reported
separately.
Short-rotation Biomass Energy Plantations. With woody biomass crops, harvesting occurs
approximately every 5 to 12 years, and regeneration is often accomplished by coppice methods
that rely on regrowth of new stands from the root stock of the harvested stand. The principal
effect of a biomass energy plantation is to displace fossil energy with biomass energy, thereby
reducing fossil-fuel carbon emissions to the atmosphere.
Urban Forestry. Urban forestry activities can have two principal effects on greenhouse gas
emissions and carbon capture. One is carbon capture through tree growth. As with all forestation
activities, urban trees also capture and store carbon in above- and below-ground components, and
may also contribute to carbon uptake in soils. Urban trees also help in energy conservation of
buildings.
Timber Harvesting. Harvesting forests for timber involves a loss of carbon from the disturbance
of the forest soil and the associated felling, and subsequent decay, of non-commercial trees and
branches of trees. The cutting down of trees also ends their ability to sequester carbon in the
future. The carbon sequestered in the harvested wood is released over time depending on how it is
used and is reported separately under wood products.
Other. This category encompasses all other forestry activities landowners may practice with
consequences on carbon storage not otherwise accounted for above.
b. Wood Products. Reporters are provided with two options for reporting on the carbon stock in
harvested wood products.
i.

Method 1. Track and report on emissions from the gradual decomposition of the harvested
wood products on a yearly basis. The following instructions apply to Method 1:

Voluntary Reporting of Greenhouse Gases

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Units (Column 3). Enter the unit of measure used to quantify the carbon stocks or fluxes
(i.e., metric tons).
Estimated Carbon Stocks in Harvested Wood Products in Year Prior to Reporting Year
(Column 4). Report the estimated carbon stock in harvested wood products in the year prior
to the Reporting Year. For the first year of harvesting, this will be zero.
Estimated Carbon Stocks in Harvested Wood Products in Reporting Year (Column 5).
Report the estimated carbon stock in harvested wood products in the Reporting Year.
Reporting Year Stock Change (Column 6). Subtract Column 4 from Column 5 and enter
the value here.
Estimation Method (Column 7). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.
Rating (Column 8). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

ii.

Method 2. Estimate the carbon remaining in the harvested wood products after 100 years, and
report in the year of harvesting. The following instructions apply to Method 2:

•

Units (Column 3). Enter the unit of measure used to quantify the carbon stocks or fluxes
(i.e., metric tons).
Stock of Carbon in Harvested Wood (Column 4). Report the estimated carbon stock in the
harvested wood in the year of harvest.
100 year Residual Carbon Stock (Column 5). Report the estimated carbon stock remaining
in the harvested wood one hundred years after the year of harvest.
Estimation Method (Column 6). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.
Rating (Column 7). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

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•

c. Land Restoration and Forest Preservation. Entities may restore native habitat on land and
place administrative restrictions to avoid future human-caused releases of carbon. Administrative
restrictions can be permanent conservation easements registered with the County, State, or other
Government entity, or deed restrictions. Check the box if you are certifying that your entity has
placed administrative restrictions on the restored. Use the instructions below to complete each
row in the table:
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•

Name/Description of Tract of Land (Column 1). Enter the name or description of the tract
of land.
Type of Restriction (e.g., Easement, Deed Restrictions, etc.) Year (Column 2). Enter the
type of restriction on the tract of land.
Year Protected (Column 3). Enter the year in which the restriction was applied.
Acres (Column 4). Enter the area of the tract of land in acres.
Units (Column 5). Enter the unit of measure used to quantify the carbon stocks or fluxes
(i.e., metric tons).
50% of Carbon Stock Accumulated in 50 Years from Inception of Preservation Activity
(Column 6). Enter 50 percent of the carbon stock increases that are expected over the 50
years following the inception of the land restoration and forest preservation activity. Enter the
sum of all rows in the Total row.
Estimation Method (Column 7). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.

Voluntary Reporting of Greenhouse Gases

•

Rating (Column 8). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

d. Forest Land That Experiences Carbon Losses From Natural Disturbances. Natural
disturbances beyond the control of landowners can cause great fluxes of carbon, either as
emissions, following the disturbance, drastic decreases in carbon stocks, or great absorption of
carbon (in some cases) with regrowth. It is important, in order to maintain the credibility of
carbon reporting, that such natural disturbances are reported. Should forestland of an entity or
subentity experience a natural disturbance such as a fire or windthrow, the carbon stocks in the
disturbance year (the year in which the disturbance occurs) and for the preceding years should be
entered. Also provide the acreage affected. Entities must track carbon stock changes on each
tract of disturbed lands until carbon stocks reach pre-disturbance levels. Use the instructions
below to complete each row in the table:
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Name/Description of Tract of Land (Column 1). Enter the name or description of the tract
of land.
Acres (Column 2). Enter the area of the tract of land in acres.
Type of Disturbance (Column 3). Enter the type of disturbance the land experienced.
Year (Column 4). Enter the year in which the disturbance occurred.
Units (Column 5). Enter the unit of measure used to quantify the carbon stocks or fluxes
(e.g., metric tons).
Base Period Average (Column 6). Report the Base Period average of carbon stocks (for
multiple year Base Periods) or the base year value (for single year Base Periods).
Carbon Stock in Year Before Disturbance (Column 7). Report the estimated carbon stock
of the year prior to the disturbance. Enter the sum of all rows in the Total row.
Reporting Year Carbon Stock (Column 8). Report the estimated carbon stock of the
Reporting Year. Enter the sum of all rows in the Total row.
Loss (Column 9). Subtract Column 8 from Column 7 and enter the value here. Enter the sum
of all rows in the Total row.
Estimation Method (Column 10). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.
Rating (Column 11). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

e. Sustainably Managed Forests. Sustainably managed forests are forests managed to follow
several specific criteria relating to replenishment of harvested trees, low impact logging, and
other related activities. There are various entities that reporters may use to certify that their forests
are sustainably managed. Entities or subentities that sustainably manage forests can report a zero
flux, as it is assumed that the stock of carbon removed through timber harvesting is replaced by
regrowth facilitated by sustainable management practices. There are various third-party
certification systems (e.g., “Sustainable Forestry Initiative (SFI)” and the “Forest Stewardship
Council (FSC)”). Those reporters that have obtained such certification should report it. Use the
instructions below complete each row in the table:
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•
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Name/Description of Tract of Land (Column 1). Enter the name or description of the tract
of land.
Acres (Column 2). Enter the area of the tract of land in acres.
Has Sustainability Been Verified by Third Party Certifier (Y/N) (Column 3). Answer yes
or no.

Voluntary Reporting of Greenhouse Gases

•
f.

Identify System Used to Determine Sustainability (Column 4). Enter the name of the
certification system used to determine sustainability.

Incidental Lands. Entity landholdings that are a minor component of an entity’s operations and
are not actively managed for production of goods and services are considered incidental lands.
Reporters can either use methods specified in the Technical Guidelines to estimate changes in
stocks, in which case this should be reported in Schedule I, Section 2, Part B, Question 4a, or
report zero change in flux. If reporting zero change in flux, please provide information on the
acreage and type of incidental land. If these lands are developed in the future for production of
goods and services, the nature of the land-use change must be reported in the next inventory. Use
the instructions below to complete each row in the table:
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•
•

Name/Description of Tract of Land (Column 1). Enter the name or description of the tract
of land.
Type of Land (Column 2). Enter a description of the type of land, such as “right-of-way” or
“land around pipeline.”
Acres (Column 3). Enter the area of the tract of land in acres. Enter the sum of all rows in
the Total row.

g. Other Terrestrial Carbon Fluxes.
The following instructions apply to all other terrestrial carbon fluxes:
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Units (Column 3). Enter the unit of measure used to quantify the carbon stocks or fluxes
(e.g., metric tons).
Base Period Average (Column 4). Report the Base Period average of carbon stocks (for
multiple year Base Periods) or the base year value (for single year Base Periods).
Estimated Carbon Stocks in Year Prior to Reporting Year (Column 5). Report the
estimated carbon stock of the year prior to the Reporting Year.
Reporting Year Carbon Stock (Column 6). Report the estimated carbon stock of the
Reporting Year.
Reporting Year Stock Change or Carbon Flux (Column 7). Subtract Column 5 from
Column 6 and enter the value here. Reporters using flux-based measurement approaches can
enter the resulting values directly here and leave Columns 5 and 6 blank. Enter the sum of all
rows in the Total row.
Estimation Method (Column 8). Follow the general instructions for Schedule I, Section 2,
Part B, Column 10.
Rating (Column 9). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

The following is a description of each source/sink:
Crops on Mineral Soils. In contrast to organic soils, crop cultivation on mineral soils can actually
lead to greater absorption of carbon. These soils increase their organic matter levels as a result of
increasing crop productivity (providing more residues), less intensive tillage, and other changes in
agricultural management practices. Changes in land-use or management practices that result in
increased organic inputs or decreased oxidation of organic matter (e.g., improved crop rotations,
cover crops, and application of manure) will result in a net accumulation of soil organic carbon
until a new equilibrium is achieved.

Voluntary Reporting of Greenhouse Gases

Pasture/Grazing. The management of pastures and grazing lands can affect the net flows of
carbon between the soil and the atmosphere. Generally speaking, these lands can be significant
sinks for carbon as the soils remain relatively undisturbed. The degree of sequestration depends
upon several factors such as the management regime, quality of pasture, grazing frequency and
intensity.
Land Use Change. Land-use change is defined for reporting purposes as a change in land
classification between forest land and these categories: cropland, grassland, and developed land
(including urban land). Land-use change may affect all or part of the land area of an entity or
activity. Since the estimation methods for land-use change may be different than the estimation
methods for other land, determining the area of land-use change is important.
Other. This category encompasses all other forestry activities landowners may practice with
consequences on carbon storage not otherwise accounted for above.
h. Terrestrial Carbon Flux Summary. Enter the requested data from the previous Schedule I,
Section 2, Part B, Question 4a through 4g.
•
•

•

Units (Column 3). Enter the unit of measure used to quantify the carbon stocks or fluxes
(e.g., metric tons).
Reporting Year Stock Change or Carbon Flux (Column 4).
• Forestry Activities – Enter value from Total row of Column 7 of question 4a.
• Wood Products Method 1 – Enter value from Column 6 of question 4b.i.
• Wood Products Method 2 – Enter value from Column 5 of question 4b.ii.
• Land Restoration and Forest Preservation – Enter value from Total row of Column 6 of
question 4c.
• Sustainably Managed Forests – Leave this row blank.
• Incidental Lands – Leave this row blank.
• Other Terrestrial Carbon Fluxes – Enter value from Total row of Column 7 of question
4g.
Rating (Column 5). Follow the general instructions for Schedule I, Section 2, Part B,
Column 11.

5. De Minimis Emissions. List the de minimis sources that you intend to exclude from your entity-wide
emissions inventory, providing the following information about each source:
• De MinimisEmission Type (Column 1). Enter the emission type (Direct, Indirect, or Carbon
Flux) excluded.
• De Minimis Emission Source (Column 2). Enter the source of the emissions in Column 2 using
the codes listed in Appendix J.
• Gas (Column 3). Enter the type of gas emitted by the source in Column 3.
• Unit of Measure (Column 4). Enter the unit of measure used to quantify the source in Column 4.
• Base Period Average De Minimis Emissions (Column 5). Enter the average annual quantity of
the gas emitted during the Base Period in Column 5.
• Reporting Year De Minimis Emissions (Column 6). Enter the quantity of the gas emitted
during the Reporting Year in Column 6 if emissions from the source were re-estimated.
• Year Last Estimated (Column 7). Enter the year emissions from the source were last estimated.
Enter the last year of your entity’s Base Period if this is a Start Year report or if you have not reestimated emissions since the Start Year. Emissions from de minimis sources must be reestimated after any significant increase in such emissions, or every five years, whichever occurs
sooner.

Voluntary Reporting of Greenhouse Gases

Part C. Inventory of Foreign Emissions and Carbon Flux
Complete and attach one copy of Addendum A, Inventory of Foreign or Subentity Emissions. Part C is
optional for independently verified reports.

Part D. Total Emissions and Carbon Flux
Use Part D to summarize the emissions and carbon flux included in your entity’s emissions inventory.
1. Enter Total Domestic Emissions and Carbon Flux. Enter all emissions and flux data in metric tons
of carbon dioxide equivalents (mtCO2e). If this is a Start Year report, enter total Base Period
emissions for each emissions source in Column 3 through 7. If this is a Reporting Year report, enter
total Reporting Year emissions for each emissions or carbon flux source in Column 8. If your entity
has undergone boundary changes due to acquisitions or divestitures since the original Base Period,
update the Base Period emissions data to reflect these changes.
a. Direct Emissions (Item A). Calculate the total direct emissions by summing the total Base

Period emissions (Columns 3-7) or Reporting Year emissions (Column 8) reported for Stationary
Combustion, Mobile Sources, Sector-Specific Industrial Process Emissions, Agricultural Sources,
and Fugitive Emissions Associated with Geologic Reservoirs from Part B, Question 1a through
1e. Enter the result(s) under Item A in Part D. Biogenic carbon dioxide emissions should not be
included in the total direct emissions.
b. Indirect Emissions From Purchased Energy for Emissions Inventory (Item B). Enter the total

indirect emissions from purchased energy for the emissions inventory for the Base Period
(Columns 3-7) or Reporting Year (Column 8) from Part B, Question 2b. Be sure not to use
Indirect Emissions from Purchased Energy for Emission Reductions (Question 2c), which is to be
used for emission reduction calculations only.
c. Indirect Emissions From Purchased Energy for Calculation of Emission Reductions (Item

C). Enter the total indirect emissions from purchased energy for calculating emission reductions
for the Base Period (Columns 3-7) or Reporting Year (Column 8) from Part B, Question 2c.
d. Total Emissions (Item D). Sum the direct emissions (Item A) and indirect emissions from

purchased energy for emissions inventories (Item B) for the Base Period (Columns 3-7) or
Reporting Year (Column 8). Exclude indirect emissions from purchased energy for calculation of
emission reductions (Item C) from this total. Enter the result(s) under Item D in Part D.
e. Carbon Flux (Item E). Enter under Item E in Part D the Carbon Flux for the Reporting Year

(Column 8) from Part B, Question 4h, Column 4.
f.

Captured CO2 Sequestered in an Onsite Geologic Reservoir (Item F). Enter under Item F in
Part D the quantities of CO2 sequestered in an onsite geologic reservoir for the Base Period
Average (Column 7) or Reporting Year (Column 8) as recorded in Part B, Question 1f, Columns
4 and 7, respectively.

g. Total Inventory Emissions (Item G). Calculate total inventory emissions for the Base Period

(Columns 3-7) or the Reporting Year (Column 8) by subtracting Carbon Flux (Item E) and

Voluntary Reporting of Greenhouse Gases

Captured CO2 Sequestered in an Onsite Geologic Reservoir (Item F) from Total Emissions (Item
D). Enter the result(s) under Item G.
h. Other Indirect Emissions (Item H). Enter under Item H the total Other Indirect Emissions for

the Base Period (Columns 3-7) or Reporting Year (Column 8) from Part B, Question 3.
i.

Captured CO2 Transferred to Another Entity for Sequestration in a Geologic Reservoir
(Item I). Enter under Item I in Part D the quantities of captured CO2 Transferred to Another
Entity for Sequestration in a Geologic Reservoir for the Base Period Average (Columns 7) or
Reporting Year (Column 8) as recorded in Part B, Question 1f, Columns 5 and 8, respectively.

2. Enter Total Foreign Emissions and Carbon Flux. Use the instructions for Question 1 above to
enter total foreign emissions and carbon flux. You will need to pull data from the corresponding
questions in Addendum A, Inventory of Foreign or Subentity Emissions, as attached to Part C.

Part E. Emissions Inventory Rating Summary
All entities that certify their use of only A or B estimation methods are not required to complete Part E.
Large emitters intending to register reductions need to complete this section for the entire entity. (You
need not calculate a separate rating for each subentity included in your report.) A weighted average rating
of 3.0 or higher is required to register emission reductions. Small emitters also intending to register
reductions and not checking the certification box must complete this Part for those activities included in
their inventory.
For large or small emitters intending to only report reductions the submission of inventories is not
required. However, should they submit an inventory, a rating needs to be calculated, although it need not
achieve an average rating of 3.0 or higher. A large or small emitter reporting but not registering
reductions that submits an inventory may also certify the use of only A and B estimation methods and
skip Part E.
If this is a Start Year report, you should complete Question 1 only.
If this is a Reporting Year report, you should:
• complete Question 2; and
• complete Question 1 if you have submitted revised base period emissions data in Part B.
1. Base Period.
Follow the steps below to calculate the weighted average emissions inventory rating for the Base Period
in Part E Question 1. Calculate and enter data for domestic and foreign emissions sources separately.

•

For each rating category (A, B, C, and D), enter the total Base Period Average domestic and
foreign direct emissions calculated using methods with the corresponding rating in the
appropriate row under the Direct Emissions column (Column 3). Likewise, enter total domestic
and foreign Indirect Emissions from Purchased Energy (Column 4).

•

For each rating category, sum the total of Direct Emissions (Column 3) and Indirect Emissions
from Purchased Energy (Column 4), and enter in the Total Emissions column (Column 6). Sum
the values for each rating category and enter the result in the Totals row for this column.

Voluntary Reporting of Greenhouse Gases

•

For each rating category, multiply the Total Emissions (Column 6) by the Weighting Factor
(Column 2) and enter the result in the Weighted Total Emissions column (Column 7). Sum the
values for each rating category and enter the result in the Totals row for this column.

•

Calculate the weighted average emissions inventory rating by dividing the Total in the Weighted
Total Emissions column (Column 7) by the Total in the Total Emissions column (Column 6).
Enter this value under the Weighted Total Emissions column (Column 7) in the Weighted
Average Rating row.

2. Reporting Year.
Follow the steps below to calculate the weighted average emissions inventory rating for the Reporting
Year in Part D Question 2. Calculate and enter data for domestic and foreign emissions sources
separately.

•

For each rating category (A, B, C, and D), enter the total Reporting Year domestic and foreign
direct emissions calculated using methods with the corresponding rating in the appropriate row
under the Direct Emissions column (Column 3). Likewise, enter total domestic and foreign
emissions or flux by rating category in the respective columns for Indirect Emissions from
Purchased Energy (Column 4) and Carbon Flux (Column 5). Enter carbon flux as a positive
value, regardless of whether the flux was positive or negative carbon flux.

•

For each rating category, sum the total of Direct Emissions (Column 3), Indirect Emissions from
Purchased Energy (Column 4), and Carbon Flux (Column 5) and enter in the Total Emissions and
Carbon Flux column (Column 6). Sum the values for each rating category and enter the result in
the Totals row for this column.

•

For each rating category, multiply the Total Emissions and Carbon Flux (Column 6) by the
Weighting Factor (Column 2) and enter the result in the Weighted Total Emissions and Carbon
Flux column (Column 7). Sum the values for each rating category (A through D) and enter the
result in the Totals row of Column 7.

•

Calculate the weighted average emissions inventory rating by dividing the Total in the Weighted
Total Emissions and Carbon Flux column (Column 7) by the Total in the Total Emissions and
Carbon Flux column (Column 6). Enter this value under the Weighted Total Emissions and
Carbon Flux column (Column 7) in the Weighted Average Rating row.

Voluntary Reporting of Greenhouse Gases

Section 3. Emissions Offsets
Indicate by checking the appropriate check boxes at the beginning of Section 3 whether you have
obtained emission offsets from another reporting entity (or entities) or from entities that choose not to
report under the 1605(b) program (non-reporter). You must have an agreement with the other entity that
permits you to report the offsets.

Part A. Offsets Obtained by Agreement with Another Reporter to the Voluntary
Reporting of Greenhouse Gases Program
Complete Part A if you have obtained emissions offsets by agreement with other reporters to the
Voluntary Reporting of Greenhouse Gases Program. By registering or reporting but not registering offsets
in Part A, you are confirming the existence of an agreement between your entity and the entity providing
the emissions offset to permit the inclusion of the emissions offset in your report.
For each offset obtained, enter the following information in the data table provided:
•
•

•
•
•
•
•

Name of Other Reporter (Column 1). Enter the name of the other reporter in Column 1, using the
name as it appears in the other entity’s Form EIA-1605.
Name of Other Reporter’s Subentity (Column 2). If applicable, enter in Column 2 the name of the
other reporter’s subentity for which the offset was registered or reported as it appears in the other
entity’s Form EIA-1605.
Domestic or Foreign (Column 3). Indicate in Column 3 whether the offset was derived from a
domestic or foreign emissions source.
Gas (Column 4). Enter CO2e unless the offset is for a CFC, in which case enter the code for the
specific CFC from Appendix E.
Unit of Measure (Column 5). Enter metric tons unless the offset is for a CFC, in which case you
may report the quantity in kilograms.
Quantity (Column 6). Enter the quantity of the offset obtained in metric tons CO2e in Column 6,
unless the gas is a CFC, in which case enter to quantity in kilograms or metric tons of the specific gas.
Registered by Other Reporter? (Column 7) Indicate whether the offset was registered by the
reporter from whom it was obtained by entering “Y” for yes or “N” for no in Column 7.

Part B. Offsets Obtained by Agreement with a Non-reporter
Complete Part B if you have obtained emission offsets from one or more non-reporters to the Voluntary
Reporting of Greenhouse Gases Program. In addition to providing the information below, you must
attach Schedules I, II (if applicable), and III completed by, or on behalf of, the non-reporter.
For each offset obtained, enter the following information in the data table provided:
•
•
•
•

Name of Non-reporter (Column 1). Enter the name of the non-reporter in Column 1.
Name of Non-reporter’s Subentity (Column 2). If applicable, enter in Column 2 the name given to
the non- reporter’s subentity associated with the emission offset obtained.
Domestic or Foreign (Column 3). Indicate in Column 3 whether the offset was derived from a
domestic or foreign emissions source.
Gas (Column 4). Enter CO2e unless the offset is for a CFC, in which case enter the code for the
specific CFC from Appendix E.

Voluntary Reporting of Greenhouse Gases

•
•
•

Unit of Measure (Column 5). Enter metric tons unless the offset is for a CFC, in which case you
may report the quantity in kilograms.
Quantity (Column 6). Enter the quantity of the offset obtained in metric tons CO2e in Column 6,
unless the gas is a CFC, in which case enter to quantity in kilograms or metric tons of the specific gas.
Non-reporter Has Met Requirements for Registration? (Column 7) Indicate whether the nonreporter has met the requirements for registering reductions in the attached report by entering “Y” for
yes or “N” for no in Column 7.

Voluntary Reporting of Greenhouse Gases

Section 4. Entity-level Emission Reductions
If this is a Reporting Year report and you are estimating emission reductions for the entire entity,
complete and attach one copy of the appropriate addendum (Addendum B1-B16) for the method used to
the estimate reductions. If you are estimating emission reductions for two or more subentities, proceed to
Schedule II.

Voluntary Reporting of Greenhouse Gases

Instructions for Schedule II, Subentity Information
Section 1. Subentity Statement
Please complete this schedule for each subentity included in your report.
1. Enter Subentity Identification: Please list the subentity's name, its description, and relationship to
the entity.
2. Enter Reason for Delineation of Subentity: Please check all applicable box(es) to explain the
reason(s) for delineating the subentity.
Distinct Estimation Method: Check this box if you intend to use different methods to calculate
reductions for your subentities. Indicate which estimation method you plan to use to calculate
reductions for this specific subentity by checking the appropriate box.
Distinct Output Metric: Check this box if you intend to calculate separate emission reductions
using the changes in emission intensity method for one or more other subentities because a
different metric is required to accurately measure output.
Foreign Country Operations, Specify Country(ies): Check this box if the subentity includes
operations in a foreign country. Identify the country or countries included in this specific
subentity by entering the 3-digit country codes in the space provided. (See Appendix C for a list
of country codes.)
Distinct Base Period from Other Subentities (For new or acquired operations): Check this box
if the subentity has a distinct Base Period from other subentities.
Emission Reduction Calculation Method Changed: Check this box if the reduction calculation
method has changed, resulting in a distinct subentity.
Small Emitter Registering Emission Reductions Associated with More Than One Specific
Activity: Check this box if reductions are being estimated for more than one specific activity
conducted by a small emitter that intends to register emission reductions. If the entity intends to
register reductions for only one specific activity, the required inventory for this activity may be
reported on Schedule I, Section 2.
Reporting But Not Registering Emission Reductions Associated with More Than One Specific
Activity: Check this box if reductions are being estimated for more than one specific activity
conducted by an entity that intends to report but not register emission reductions. If the entity
intends to register reductions for only one specific activity, the required inventory for this activity
may be reported on Schedule I, Section 2.
Not Practicable to Assess the Changes in Net Emissions for this Subentity: Check this box if
you cannot assess the change in net emissions. Please explain how it is not practicable to assess
the change in the space provided.
3. Enter Significant Changes To Previous Subentity Statement: Complete this question if this is a
Reporting Year report and this subentity either has been added to your report or has undergone
significant changes since the previous year’s report. If the subentity is not new and has not undergone
significant changes this question can be skipped. Check the appropriate boxes describing the changes
your subentity has undergone and provide descriptive information where requested.
4. Describe the Subentity’s Primary Economic Activities (NAICS Code): Enter the primary (and, if
applicable, secondary) 3-digit NAICS code for the subentity. (For a list of NAICS codes, see
Appendix A.)

Voluntary Reporting of Greenhouse Gases

5. Describe the Organizational Boundaries of Subentity: Please use the space provided to describe
the organizational boundaries of this specific subentity.
6. Describe the Scope of the Emissions Inventory: If there are emissions associated with this
subentity, check the applicable box for each of the emissions sources included in the emissions
inventory for this specific subentity reported in Addendum A.
7. Describe the Geographic Scope of Activities: Please check the appropriate box to indicate whether
this report covers U.S. activities or non-U.S. activities. If you checked U.S. Activities Only, check
the box indicating the scope of the subentity’s activities in the U.S. using the following criteria:
Nationwide: Check the box for Nationwide if your subentity has operations in at least one state
in each of the 10 U.S. Census regions. The U.S. Census Regions are identified in Appendix B.
Multiple States: Check the box for Multiple States if your subentity has operations in more than
one State but does not meet the criteria for Nationwide. List the States in which your subentity
has operations using the two-letter abbreviations listed in Appendix B.
Single State: Check the box for Single State if your subentity has operations in only one State.
Identify the state in the space provided using two-letter abbreviations listed in Appendix B.
If you checked the box indicating that this report covers non-U.S. activities, identify the foreign
country or countries in which activities reported for this subentity occurred using the 3-digit country
codes found in Appendix C.
8. Indicate the Inclusion of Emission Reductions: Please check Yes or No to indicate whether
emission reductions are included in this year's report for this specific subentity. If no, please explain
why.
9. Define the Subentity Base Period: Check the box indicating the number of years in the Base Period
for the subentity, and enter the last (most recent) year of the Base Period.
10. Enter Any Supplementary Information for Subentity: Use this space to provide any supporting
information you feel should be included about this subentity in your report. Attach additional sheets
if necessary.

Section 2. Subentity Emissions Inventory
For each subentity included in your report, complete and attach one copy of Addendum A, Inventory of
Foreign or Subentity Emissions.
If you are a large emitter intending to register reductions, the subentities you establish for the purpose of
calculating reductions must, when aggregated, include all the emission sources and carbon sinks in your
entity. The sum of emissions and carbon flux reported for these subentities in Schedule II must equal the
total entity-level emissions reported in Schedule I, Section 2, Part D.
If you are a small emitter or a large emitter intending only to report reductions, you may establish one or
more subentities that include the emissions sources associated with the activity for which you are
estimating reductions. The inventory prepared for each subentity must represent a complete assessment of
the emissions and sequestration associated with the specific activity covered by the subentity.

Voluntary Reporting of Greenhouse Gases

Section 3. Subentity Emission Reductions
If this is a Reporting Year report, complete and attach one copy of the appropriate addendum (Addendum
B1-B16) for the method used to estimate reductions for each subentity.

Voluntary Reporting of Greenhouse Gases

Instructions for Schedule III, Emission Reductions Summary
Section 1. Registered Emission Reductions
Use Schedule III, Section 1 to summarize the registered emission reductions entered in Schedule I or
Schedule II and their associated emission reduction addenda. Enter domestic registered emission
reductions in Part A and foreign registered emission reductions in Part B. Table 1 below indicates the
source in Addendum B for each data value in the corresponding cells in the data tables for Parts A and B.
Abbreviated references are used to conserve space, which are explained via example below:
•
•

B1, H2 refers to the value in Addendum B1, Item H, Column 2.
B1, Part C.1 refers to data in Addendum B1, Part C, Question 1.

If you are registering reductions for your entire entity, and have not reported on subentities, complete both
Parts A and B using the same data from Addendum B and Schedule I referenced in Table 1.
If you are registering reduction based on subentities, complete both parts A and B using the summation of
all Addenda submitted to Schedule II referenced in Table 1 below.
Use the following instructions for completing the following Items in Parts A and B:
•
•
•
•
•
•

•

Column 2. Enter total gross registered reductions by emission method/source (or Addendum
type).
Column 3. Enter any registered reductions distributed to others by emission method/source
(or Addendum type).
Column 4. Subtract Column 3 from Column 2 for all Items.
Item P. Sum the values in Columns 2 and 3 for Items A1 through O to get all reductions from
Addendum B1-B15 and enter the result in the respective column under Item P.
Item R. Sum the values in Column 2 and 3 for Items P through Q2 to get total reductions
plus offsets and enter the result in the respective column under Item R.
Item S. Enter reduction deficits carried over from last year’s report in Column 4. For
Domestic, enter value from Schedule III, Section 1, Part A, Item T in your previous year’s
report. For Foreign, enter value from Schedule III, Section 1, Part B, Item T in your previous
year’s report. For both Domestic and Foreign, if the value is negative, enter the value, and, if
it is zero or positive, enter zero.
Item T. In Column 4, add Item R and Item S and enter Total Net Registered Reductions

Table 1. Net Entity-level Registered Reductions and Carbon Storage (metric tons CO2e)
1

Emission Reductions

Item
A

Method/Source

Gross
Registered
Reductions

Registered
Reductions
Distributed to
Other
Reporters

Net
Registered
Reductions
(Subtract
column 3 from
column 2)

Changes in Emissions Intensity
B1, I2

Direct

Indirect from Purchased Energy

B1, I3

Voluntary Reporting of Greenhouse Gases

B1, Part C.1
(Column 5)
B1, Part C.1
(Column 5)

Emission Reductions

Item
B

Method/Source

Gross
Registered
Reductions

Net
Registered
Reductions
(Subtract
column 3 from
column 2)

Changes in Absolute Emissions
B2, G2

Direct

Indirect from Purchased Energy

B2, G3
B3, H3

Changes in Carbon Storage

Changes in Avoided Emissions

Energy Generation and Distribution

Coal Mine Methane Gas Recovery

Landfill Methane Recovery

Geologic Sequestration

Electricity Transmission and Distribution
Improvements

Capture of Methane from Anaerobic Digestion at
Wastewater Treatment Facilities

Capture of Methane from Anaerobic Digestion of
Animal Waste

Recycling of Fly Ash

Demand-Side Management or Other Emission
Reduction Programs

Combined Heat and Power

Other Action-specific Methods

B4, H3

B5, K3

B6, CC5

B7, X5

B8, U3

B9, R3

B10, BB5

B11, BB5

B12, E3

B13, Part B.1,
(Column 5 of
Total row)
B14, MM3

B15, M3

Direct

Indirect from Purchased Energy

Registered
Reductions
Distributed to
Other
Reporters

B15, M4

B2, Part C.1
(Column 5)
B2, Part C.1
(Column 5)
B3, Part B.1
(Column 4 of
Total row)
B4, Part C.1
(Column 4 of
Total row)
B5, Part C.1
(Column 4 of
Total row)
B6, Part D.1
(Column 4 of
Total row)
B7, Part D.1
(Column 4 of
Total row)
B8, Part D.1
(Column 4 of
Total row)
B9, Part D.1
(Column 4 of
Total row)
B10, Part D.1
(Column 4 of
Total row)
B11, Part D.1
(Column 4 of
Total row)
B12, Part D.1
(Column 4 of
Total row)
B13, Part C.1
(Column 4 of
Total row)
B14, Part C.1
(Column 4 of
Total row)
B15, Part C.1
(Column 5)
B15, Part C.1
(Column 5)

Subtotal (Sum rows A1 through O2)

Voluntary Reporting of Greenhouse Gases

Emission Reductions

Item
Q

Method/Source

Net
Registered
Reductions
(Subtract
column 3 from
column 2)

Offsets

Offsets Obtained From Other Reporters

Offsets Obtained From Non-reporters

Gross
Registered
Reductions

Registered
Reductions
Distributed to
Other
Reporters

–Total from
Schedule I,
Section 3, Part
A, Column 6*
–Total from
Schedule I,
Section 3, Part
B, Column 6*

Subtotal (Sum rows P through Q2)

Reduction Deficits Carried Over from Last Year’s
Report

TOTAL (Add row R to row S)

*Include total of registered domestic offsets in Part A and total of registered foreign offsets in Part B.

Voluntary Reporting of Greenhouse Gases

Section 2. Reported but Not Registered Emission Reductions
Use Schedule III, Section 2 to summarize the reported but not registered emission reductions entered in
Schedule I or Schedule II and their associated emission reduction addenda. Enter domestic emission
reductions in Part A and foreign emission reductions in Part B. Table 2 below indicates the sources in
Addendum B for each data value in the corresponding cells in the tables for Parts A and B. Abbreviated
references are used to conserve space, which are explained via example below:
•
•

B1, H2 refers to the value in Item H, Column 2 of Addendum B1.
B1, Part C.1 refers to data in Part C, Question 1 of Addendum B1.

Complete both Parts A and B using the same data from Addendum B and Schedule I referenced in Table
2 below.
Use the following instructions for completing the following Items in Parts A and B:
•
•
•
•

•

Column 4. Subtract Column 3 from Column 2 for all Items.
Item P. Sum the values in Columns 2 and 3 in Items A1 through O and enter the result in the
respective column under Item P.
Item R. Sum the values in Column 2 and 3 in Items P through Q2 and enter the result in the
respective column under Item R.
Item S. Enter reduction deficits carried over from your previous year’s report in Column 4.
For Domestic, enter value from Schedule III, Section 2, Part A, Item T in your previous year’s
report. For Foreign, enter value from Schedule III, Section 2, Part B, Item T in your previous
year’s report. For both Domestic and Foreign, if the value is negative, enter value, and, if it is
zero or positive, enter zero.
Item U. If in Addendum B2, you have checked “yes,” to Part A, question 4, enter any
emissions reductions both reported but not registered on Addendum B2 and registered on
Addendum B1 in Column 4 only.
Item W. Enter the reduction deficit for the CFC carried over from last year’s report in
Column 4 only. For Domestic, enter value from Schedule III, Section 2, Part A, Item X in
previous year’s report. For Foreign, enter value from Schedule III, Section 2, Part B, Item X
in previous year’s report. For both Domestic and Foreign, if the value is negative, enter value,
and, if it is zero or positive, enter zero.
Item X. Enter the sum of rows V and W in Column 4 only.

Table 2. Net Entity-level Reported but Not Registered Reductions and Carbon Storage
1

Emission Reductions
Net
Reported
Reported
Reductions
Reductions
Gross
Distributed
(Subtract
to Other
Reported
column 3 from
Item
Method/Source
Reporters
Reductions
column 2)
Carbon Dioxide, Methane, Nitrous Oxide, Perfluorocarbons, Hydrofluorocarbons, and Sulfur
Hexafluoride (metric tons CO2e)
A

Changes in Emissions Intensity
B1, I2

Direct

Indirect from Purchased Energy

B1, I3

Voluntary Reporting of Greenhouse Gases

B1, Part C.1
(Column 5)
B1, Part C.1
(Column 5)

Emission Reductions
Net
Reported
Reported
Reductions
Reductions
Distributed
Gross
(Subtract
to Other
Reported
column 3 from
Item
Method/Source
Reductions
Reporters
column 2)
Carbon Dioxide, Methane, Nitrous Oxide, Perfluorocarbons, Hydrofluorocarbons, and Sulfur
Hexafluoride (metric tons CO2e)
A3
B

Other Indirect

B1, I4

B1, Part C.1
(Column 5)

B2, H2

B2, Part C.1
(Column 5)
B2, Part C.1
(Column 5)
B2, Part C.1
(Column 5)
B3, Part B.1
(Column 4 of
Total row)
B4, Part C.1
(Column 4 of
Total row)
B5, Part C.1
(Column 4 of
Total row)
B6, Part D.1
(Column 4 of
Total row)
B7, Part D.1
(Column 4 of
Total row)
B8, Part D.1
(Column 4 of
Total row)
B9, Part D.1
(Column 4 of
Total row)
B10, Part D.1
(Column 4 of
Total row)
B11, Part D.1
(Column 4 of
Total row)
B12, Part D.1
(Column 4 of
Total row)
B13, Part C.1
(Column 4 of
Total row)
B14, Part C.1
(Column 4 of
Total row)

Changes in Absolute Emissions

Direct

Indirect from Purchased Energy

Other Indirect

B2, H3
B2, H4
B3, H3

Changes in Carbon Storage

Changes in Avoided Emissions

Energy Generation and Distribution

Coal Mine Methane Gas Recovery

Landfill Methane Recovery

Geologic Sequestration

Transmission and Distribution Improvements

Capture of Methane from Anaerobic Digestion at
Wastewater Treatment Facilities

Capture of Methane from Anaerobic Digestion of
Animal Waste

Recycling of Fly Ash

Demand-Side Management or Other Emission
Reduction Programs

Combined Heat and Power

Other Action-specific Methods

B4, H3

B5, K3

B6, CC5

B7, X5

B8, U3

B9, R3

B10, BB5

B11, BB5

B12, E3

B13, B.1,
column 5 of
Total row
B14, MM3

B15, M3

Direct

Indirect from Purchased Energy

B15, M4

Voluntary Reporting of Greenhouse Gases

B15, Part C.1
(Column 5)
B15, Part C.1
(Column 5)

B15, M5

Other Indirect
Subtotal (Sum rows A1 through O)
Offsets

Offsets Obtained from Other Reporters

Offsets Obtained from Non-reporters

R
S
T

B15, Part C.1
(Column 5)

–Total from
Schedule I,
Section 3, Part
A, Column 6*
Total from
Schedule I,
Section 3, Part
B, Column 6*

Subtotal (Sum rows P through Q2)
Reduction Deficits Carried Over from Last Year’s
Report
TOTAL (Add row R to row S)
Emission Reductions Also Registered as Emission
Intensity Reductions

Chlorofluorocarbons (CFCs) (Kilograms of native gas) Attach additional copies of Part C if reporting
but not registering reductions in domestic emissions of more than one CFC.
V

Destruction of CFCs. Specify CFC: ___________

Reduction Deficit for this CFC Carried Over from
Last Year’s Report

B16, B.1
(Column 3 of
each row)

B16, C.1
(Column 4 of
each row)

TOTAL (Add row V to row W)

*Include total of reported domestic offsets in Part A and total of reported foreign offsets in Part B.

Voluntary Reporting of Greenhouse Gases

Instructions for Schedule IV, Verification and Certification
Section 1. Independent Verification
If your report has been independently verified, you must still provide the certification outlined in section
2, below.
If your report has been independently verified by a qualified verifier in accord with §300.11 of 10 CFR
Part 300, Guidelines for Voluntary Greenhouse Gas Reporting, that verifier must complete Schedule IV,
Section 1. Otherwise, please skip to Section 2 of Schedule IV, Reporter Self-certification.
1. Name of Entity Report Independently Verified
Enter the name of the entity report for which you have provided independent verification. This name
should be unique and match the name submitted on Schedule I, Section 1, Question 1, of Form EIA-1605.
2. Identity of Independent Verifier
Provide the legal name and complete address of the verifying company or individual. Provide the name
and contact information of a person employed by the company that can answer questions about the
verification of this Form EIA-1605 submission.
3. Independent Verifier Qualifications
a. Corporate Accreditation
Indicate accreditations held by your company by checking all boxes that apply. If the company is not
accredited by any organization listed but is accredited by another nationally recognized certification
program, check “Other,” and describe the unlisted organization providing accreditation.
b. Independent Verifier Personnel Accreditation
Provide the names of the lead verifier and other personnel on the verification team. For each of the
personnel, provide their title, any relevant degrees, and any professional accreditations (e.g., professional
engineer, certified public accountant) they may hold. Please also indicate whether each listed member of
the verification teams meet the requirements of §300.11(b) of 10 CFR Part 300, Guidelines for Voluntary
Greenhouse Gas Reporting. This section requires that all members of the verification team:
1) have education, training, and/or professional experience that matches the tasks they perform;
2) are familiar with the requirements of §300.11(b) of 10 CFR Part 300, Guidelines for Voluntary
Greenhouse Gas Reporting;
3) are familiar with the subject matter covered in the verification;
4) have knowledge of greenhouse gas emission and emission reduction quantification;
5) have knowledge of data and information auditing sampling methods; and
6) are familiar with risk assessment methodologies and materiality analysis procedures outlined by
other domestic and international standards.
In addition to these qualifications, the lead verifier should also:

Voluntary Reporting of Greenhouse Gases

1) be accredited by one or more nationally recognized accreditation programs; and
2) have experience managing an auditing or verification process, including recruitment and
allocation of a verification team.
c. Independent Verification Approach
Indicate the activities included in the independent verification of this report by checking all of the boxes
that apply.
4. Certification of Independent Verification
Indicate the name of the entity for which you have performed an independent verification and the data
period that your verification covered. The form must then be signed and dated by the lead certifier of the
verification team and a corporate officer of your company, if one exists, certifying that each of the listed
eight conditions have been achieved.

Section 2. Reporter Self-certification
As noted in Section 300.10 of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting, all
reports submitted to EIA on Form EIA-1605 must be certified by the Chief Executive Officer, Agency
Head, or an officer or employee of the entity who is responsible for reporting the entity’s compliance with
environmental regulations. If the report has been submitted on behalf of a household, any adult member
of the household may certify the report.
1. Certification
Provide the name, title and contact information of the person certifying your report. If reporting but not
registering reductions, this person must certify by signing and dating the form that, to the best of the
person’s knowledge and belief, the information submitted on the form meets the first three requirements
listed in this section. If registering reductions, signing and dating the form indicates that the first three
requirements have been met and the subsequently listed five requirements have also been met.

Voluntary Reporting of Greenhouse Gases

Instructions for Addendum A, Inventory of Foreign or
Subentity Emissions
Part A. Aggregated Emissions by Gas (for Independently Verified
Reports Only)
Use the instructions for Schedule I, Section 2, Part A to complete Addendum A, Part A. Note that you
must complete only one summary table for aggregate emissions; enter either entity-wide foreign
emissions or subentity emissions as appropriate. Only complete the “Weighted Rating” column if this
copy of Addendum A is being completed for entity-wide foreign operations.

Part B. Inventory of Emissions and Carbon Flux
Use the instructions for Schedule I, Section 2, Part B to complete Addendum A, Part B. If you are using
Addendum A to report for a subentity, ignore the instructions for providing ratings information. Only
complete the “Weighted Rating” column if this copy of Addendum A is begin completed for entity-wide
foreign operations.

Part C. Total Subentity Emissions and Carbon Flux
Use the instructions for Schedule I, Section 2, Part D to complete Addendum A, Part C.

Voluntary Reporting of Greenhouse Gases

Instructions for Addendum B, Emission Reduction Methods
B1. Changes in Emissions Intensity
Complete Addendum B1 if you intend to calculate reductions using the emissions intensity approach for
your entity or subentity. If you are reporting reductions for a subentity, enter the name of the subentity in
the space provided.

Part A. Output
1. Enter the Physical, Economic, or Indexed Output Measure for Base Period and Reporting
Year. Enter information for the specific output measure you have selected under the appropriate
Item(s) for PHYSICAL (Item A), ECONOMIC (Item B and C), or INDEXED measure (Item D).
Enter Base Period output data in Columns 4-8 and Reporting Year output in Column 9. Note that you
are to enter data for only one output measure type (PHYSICAL, ECONOMIC, or INDEXED),
completing either Item A, Items B and C, or Item D.
a. If a PHYSICAL measure is selected, enter a brief description under Output Measure (Item A,
Column 1) and indicate the unit of measure in Item A, Column 2. For example, a cement
manufacturer might enter “quantity of clinker” under Output Measure and “metric tons”
under Unit of Measure.
b. If an ECONOMIC measure is selected, enter a brief description under Output Measure (Items
B and C, Column 1). Provide the output measure in current dollar value(s) under Item B.
Calculate the constant dollar value(s) (in $2000) by multiplying the current value by the
implicit price deflators found in Appendix K and enter under Item C.
c. If an INDEXED measure is selected, enter a brief description of the basis of the INDEXED
Measure under Output Measure (Item D, Column 1). For example, a steel manufacturer
could enter tons of steel or dollar sales of steel. In Item D, Column 2, denote if the index is
based on a physical or economic measure.
d. If reporting Base Period data, enter the value(s) for the PHYSICAL, ECONOMIC, or
INDEXED measure under each of the years in the Base Period columns. If you have a single
year in your Base Period, enter the output value for this year under Year 1 (Column 3). If you
have multiple years in your Base Period, enter the output value for the first year under Year 1
(Column 3), the output value for the second year under Year 2 (Column 4), and so on. See
Section 2.3.1 of the Technical Guidelines for a discussion of selecting the Base Period.
e. If submitting Base Period data, calculate a simple average for the Base Period by summing
the output values reported under Year 1 through Year 4 (Columns 3 through 6) and dividing
this total by the number of years in the Base Period. Enter the result under Average (Column
7). Note that if using INDEXED output measures, the Base Period average (Item D, Column
7) index number should be set equal to 100.
f. If submitting Reporting Year data, enter the value for the PHYSICAL, ECONOMIC, or
INDEXED measure under the Reporting Year column.
2. If Providing an Output Measure Not Described in the Technical Guidelines, Indicate the Most
Relevant Reason Why Alternative Measure Was Selected. If the output measure you are using is
not listed in Tables 2.1 and 2.2 of the Technical Guidelines (also see Appendix L of these
instructions), check the box(es) to indicate why you selected an alternate measure.

Voluntary Reporting of Greenhouse Gases

3. Define and Describe the Output Measure Used and Provide a Rationale for Why This Measure
Was Selected. If your output measure is not included in Tables 2.1 and 2.2 of the Technical
Guidelines (also see Appendix L of these instructions), explain briefly why the selected output
measure is a good indicator of changes in emissions.

Part B. Emissions, Emissions Intensity, Emission Reductions
1. Enter Base Period and Reporting Year Emissions. Enter Base Period emissions data under Item E
and Reporting Year data under Item F in metric tons CO2e as recorded in your entity or subentity
emissions inventory (for an entity Schedule I, Section 2, Part D; for a subentity Addendum A, Part C
as attached in Schedule II, Section 2). Enter the total quantity of Direct Emissions in Column 2 as
entered in Part D, Item A of your entity emissions inventory or Part C, Item A of your subentity
emissions inventory. Be sure Direct Emissions include any CO2 captured and sequestered in geologic
reservoirs (onsite and offsite). Enter Indirect Emissions from Purchased Energy in Column 3 as
recorded in Part D, Item C (Indirect Emissions from Purchased Energy for Calculation of Emission
Reductions) of your entity emissions inventory or Part C, Item c of your subentity emissions
inventory. Enter Other Indirect Emissions in Column 4 as recorded in Part D, Item H of your entity
emissions inventory or Part C, Item H of your subentity emissions inventory.
2. Calculate and Enter Base Period and Reporting Year Intensity. Calculate Base Period emissions
intensity for Direct Emissions, Indirect Emissions from Purchased Power, and Other Indirect
Emissions by dividing the appropriate emissions value (for Direct, Indirect Emissions from Purchased
Power, and Other Indirect) under Item E (Part B, Question 1) by the corresponding PHYSICAL,
ECONOMIC, or INDEXED Output Measure recorded under Items A, C, or D (Part A, Question 1).
Enter the result under Item G in Column 2 for Direct Emissions, Column 3 for Indirect Emissions
from Purchased Energy, and Column 4 for Other Indirect Emissions. Likewise, calculate and enter
Reporting Year Emissions Intensity under Item H.
3. Calculate and Enter Emission Reductions. Calculate emission reductions for Direct Emissions,
Indirect Emissions from Purchased Energy, and Other Indirect sources by subtracting the
corresponding Reporting Year intensity (Item H) from the Base Period intensity (Item G) and
multiplying the result by the Reporting Year Output Measure (Item A8, C8, or D8 in Part A, Question
1). Enter the results of these calculations under Item I in the appropriate column: Column 2 for Direct
Emissions, Column 3 for Indirect Emissions from Purchased Energy, and Column 4 for Other Indirect
Emissions. Note that Other Indirect Emission reductions cannot be included in your report as
registered reductions.
4. Identify Types of Actions That Were the Likely Causes of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
5. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
6. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”

Voluntary Reporting of Greenhouse Gases

7. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part C if you have distributed the reductions reported by the entity or subentity in Part B,
question 3 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reductions distributed, enter the Name of Recipient receiving the reduction in Column
1, enter the Emission Type distributed (Direct, Indirect from Purchased Energy, and Other Indirect) in
Column 2, enter the Units in which the reduction is denominated (metric tons) in Column 4, and enter
the amount of the reduction in Column 5. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 3. Sum the total direct,
indirect, or other indirect reductions and enter these amounts in the specified Total rows.

Voluntary Reporting of Greenhouse Gases

B2. Changes in Absolute Emissions
Complete Addendum B2 if you intend to calculate reductions using the changes in absolute emissions
approach for your entity or subentity. Note that to register reductions using this emission reduction
method, your Reporting Year Output must be equal to or greater than your Base Period Average Output.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Output
1. Enter the Physical, Economic, or Indexed Output Measure for Base Period and Reporting Year. Enter
information for the specific output measure you have selected under the appropriate Item(s) for
PHYSICAL (Item A), ECONOMIC (Item B and C), or INDEXED measure (Item D). Enter Base
Period output data in Columns 3-7 and Reporting Year output in Column 8. Note that you are to
enter data for only one output measure type (PHYSICAL, ECONOMIC, or INDEXED), completing
either Item A, Items B and C, or Item D.
a. If a PHYSICAL measure is selected, enter a brief description under Output Measure (Item A,
Column 1) and indicate the unit of measure in Item A, Column 2. For example, a cement
manufacturer would enter “quantity of cement” under Output Measure and “metric tons”
under Unit of Measure.
b. If an ECONOMIC measure is selected, enter a brief description under Output Measure (Items
B and C, Column 1). Provide the output measure in current dollar value(s) under Item B.
Calculate the constant dollar value(s) (in $2000) by multiplying the current value by the
implicit price deflators found in Appendix K and enter under Item C.
c. If an INDEXED measure is selected, enter a brief description of the basis of the INDEXED
Measure under Output Measure (Item D, Column 1). For example, for a steel manufacturer
could enter tons of steel or dollar sales of steel. In Item D, Column 2 denote if the index is
based on a physical or economic measure.
d. If reporting Base Period data, enter the value(s) for the PHYSICAL, ECONOMIC, or
INDEXED measure under each of the years in the Base Period columns. If you have a single
year in your Base Period, enter the output value for this year under Year 1 (Column 3). If you
have multiple years in your Base Period, enter the output value for the first year under Year 1
(Column 3), the output value for the second year under Year 2 (Column 4), and so on. See
Section 2.3.1 of the Technical Guidelines for a discussion of selecting the Base Period.
e. If reporting Base Period data, calculate a simple average for the Base Period by summing the
output values reported under Year 1 through Year 4 (Columns 3 through 6) and dividing this
total by the number of years in the Base Period. Enter the result under Average (Column 7).
Note that if using INDEXED output measures, the Base Period average (Item D, Column 7)
index number should be set equal to 100.
f. If reporting Reporting Year data, enter the value for the PHYSICAL, ECONOMIC, or
INDEXED measure under the Reporting Year column.
2. Is the Reporting Year Output Equal To or Greater Than the Base Period Average Output?
Check “Yes” or “No.” If No, you may report but not register reductions on this addendum. Go to
Question 4.
3. Do You Intend to Register Absolute Emission Reductions for the Entity or Subentity? Check
“Yes” or “No.” If Yes, go to Question 5. If No, go to Question 4.

Voluntary Reporting of Greenhouse Gases

4. In Addition to Reporting but Not Registering Reductions on Addendum B2, Do You Also
Intend to Register Reductions on Addendum B1 for this Entity or Subentity (Changes in
Emissions Intensity)? Check “Yes” or “No.”
5. If Providing an Output Measure Not Described in the Technical Guidelines, Indicate the Most
Relevant Reason Why Alternative Measure Was Selected. Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
6. Define and Describe the Output Measure Used and Provide the Rationale for Why This
Measure Was Selected. Reporters may use the space provided to record information on the benefits
and costs of the actions taken to reduce emissions, such as the expected rates of return, life cycle
costs, or benefit to cost ratios, using appropriate discount rates.

Part B. Emissions and Emission Reductions
1. Enter Emissions and Calculate Emission Reductions. Enter Base Period emissions data under
Item E and Reporting Year data under Item F in metric tons CO2e as recorded in your entity or
subentity emissions inventory (for an entity Schedule I, Section 2, Part D; for a subentity Addendum
A, Part C as attached in Schedule II, Section 2). Enter the total quantity of Direct Emissions in
Column 2 as entered in Part C, Item A of your entity or subentity emission inventory. Be sure Direct
Emissions include any CO2 captured and sequestered in geologic reservoirs (onsite and offsite). Enter
Indirect Emissions from Purchased Energy in Column 3 as recorded in Part D, Item C (Indirect
Emissions from Purchased Energy for Calculation of Emission Reductions) of your entity emissions
inventory or Part C, Item C of your subentity emissions inventory. Enter Other Indirect Emissions in
Column 4 as recorded in Part D, Item H of your entity emissions inventory or Part C, Item H of your
subentity emissions inventory. Calculate Direct, Indirect from Purchased Energy and Other Indirect
Emission Reductions by subtracting the Reporting Year emissions (as entered in Item F) from the
Base Year emissions (as entered in Item E). Enter the result in either Item G if you intend to register
the emission reductions or Item H if you intend to report but not register the emission reductions.
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were a likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emissions
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Voluntary Reporting of Greenhouse Gases

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part C if you have distributed the reductions reported by the entity or subentity in Part B,
question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reductions distributed, enter the Name of Recipient receiving the reduction in Column
1, enter the Emission Type distributed (Direct, Indirect from Purchased Energy, and Other Indirect) in
Column 2, enter the Units in which the reduction is denominated (metric tons) in Column 4, and enter
the quantity of the reduction in Column 5. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 3. Sum the total direct,
indirect, or other indirect reductions and enter these amounts in the specified Total rows.

Voluntary Reporting of Greenhouse Gases

B3. Changes in Carbon Storage
Complete Addendum B3 if you have changes in carbon storage from Schedule I, Section 2, Part B,
question 4 or from Addendum A, Part B, question 4, as attached to Schedule II, Section 2. If you are
reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Terrestrial Carbon Flux
1. Enter Reporting Year Inventory of Terrestrial Carbon Flux. If you are reporting for an entity,
enter values for Reporting Year Carbon Stock Change or Carbon Flux from Schedule I, Section 2,
Part B, question 4h. If you are reporting for a subentity, enter values for Reporting Year Carbon
Stock Change or Carbon Flux from Addendum A, Part B, question 4h, as attached to Schedule II,
Section 2.
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part B. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part B if you have distributed the reductions reported to another reporter to the Voluntary
Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of the entity receiving the reduction in Column 1,
enter the Units in which the reduction is denominated (metric tons) in Column 3, and the amount of
the reduction in Column 4.

Voluntary Reporting of Greenhouse Gases

B4. Changes in Avoided Emissions
Complete Addendum B4 if you intend to calculate reductions resulting from the sale of energy products
using the changes in avoided emissions method for your entity or subentity. Complete one copy of
Addendum B4 for each energy product sold. If you are reporting reductions for a subentity, enter the
name of the subentity in the space provided.

Part A. Generated Energy Source and Characteristics
1. Did the Entity or Subentity Emit Greenhouse Gases in the Base Period (including any capacity
acquired since the Base Period)? Check “Yes” if your entity or subentity emitted greenhouse gases
in the Base Period. If you have checked “Yes,” you must estimate reductions using Addendum B5,
Emission Reductions from Energy Generation and Distribution and readjust your Base Period to
include any emission sources associated with energy generation capacity acquired since the Base
Period. Check “No” if your entity or subentity emitted no emissions in the Base Period and proceed to
Question 2.
2. Has the Entity or Subentity Acquired or Divested Generation Capacity Since the Base Period?
If your entity or subentity has acquired or divested energy generation capacity since the Base Period,
check “Yes” and proceed to Question 3. Check “No” if energy generating capacity has not been
acquired during the Base Period and proceed to Question 4.
3. Was the Acquired or Divested Capacity Operational During the Base Period for the Entity or
Subentity? Check “Yes” if the added energy generation capacity was operational during the Base
Period. (You must adjust the Base Period Energy Sold to reflect this added capacity.) Check “No” if
the added capacity was not operational during the Base Period.
4. Identify Energy Product Type Sold. Identify the energy product sold by your entity or subentity by
checking the appropriate box for “Electricity,” “Steam,” “Hot water,” or “Chilled water.”

Part B. Energy Generation, Emissions, and Emission Reductions
1. Enter Activity Data, Emission Coefficients, Conversion Factors, and Emission Reductions.
Calculate and enter the following activity data, emission coefficients, conversion factors, and
emission reductions in the data table provided:
•

Item A. Base Period Energy Sold. Enter the units of measure (e.g., MWh or MMBtu) used for
the energy sold in the Base Period in Column 2 and enter the quantity in Column 3.

•

Item B. Reporting Year Total Emissions. Enter the units of measure (i.e., metric tons CO2e) for
the total emissions associated with producing the energy product sold in the Reporting Year in
Column 2 and enter the quantity in Column 3.

•

Item C. Reporting Year Energy Generated. Enter the units of measure (e.g., MWh or MMBtu)
used for the total energy generated in the Base Period in Column 2 and the quantity in Column 3.

•

Item D. Reporting Year Emissions Intensity. Enter the units of measure (e.g., metric tons CO2e
per MWh) for emissions intensity in Column 2. Calculate the quantity by dividing Item B by
Item C and enter the result in Column 3.

Voluntary Reporting of Greenhouse Gases

•

Item E. Reporting Year Energy Sold. Enter the units of measure (e.g., MWh or MMBtu) used
for the energy sold in the Reporting Year in Column 2 and enter the quantity in Column 3.

•

Item F. Reporting Year Incremental Energy Sold. Enter the units of measure (e.g., MWh or
MMBtu) for the incremental energy sold in the Reporting Year in Column 2. Calculate the value
by subtracting the Reporting Year Energy Sold (Item E) from the Base Period Energy Sold (Item
A) and enter the result in Column 3.

•

Item G. Avoided Emissions Intensity Benchmark. Select the appropriate Avoided Emissions
Benchmark for the energy product sold from Appendix F for electricity and Appendix N for
steam and hot and chilled water. Enter the units of measure (e.g., metric tons CO2e per MWh) for
this benchmark in Column 2 and the value in Column 3.

•

Item H. Emission Reduction. Calculate the emission reduction by subtracting the Reporting
Year Emissions Intensity (Item D) from the Avoided Emissions Intensity Benchmark (Item G)
and multiply the result times the Reporting Year Incremental Energy Sold (Item F). Enter the
units of measure (i.e., metric tons CO2e) for the resulting reduction in Column 2 and the value in
Column 3.

2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reduction in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part C if you have distributed the reductions reported by the entity or subentity in Part B,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of recipient receiving the reduction in Column 1,
enter the Units in which the reduction is denominated (metric tons or kilograms) in Column 3, and the
quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon dioxide
equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B5. Emission Reductions from Energy Generation and Distribution
Complete Addendum B5 if you intend to calculate reductions resulting from the generation and sale of
energy products by your entity or subentity. You must use this method to estimate reductions rather than
the change in avoided emissions method if your entity or subentity emitted greenhouse gases in the Base
Period.
If your entity generates and sells more than one energy product (e.g., electricity, steam, hot and chilled
water), create a separate subentity and complete one copy of Addendum B5 for each energy product sold.
If you are registering reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Energy Generation and Emissions
1. Energy Product Type Exported. Identify the energy product sold by your entity or subentity by
checking the appropriate box for “Electricity,” “Steam,” “Hot water,” or “Chilled water.”
2. Emissions, Energy Generation, and Emissions Intensity. Calculate and enter the following
emissions, energy generation, and emissions intensity data in the table provided. Enter your Base
Period and Reporting Year emissions from Addendum A, Part B, question 2 as attached to Schedule
II, Section 2.
•

Item A. Base Period Emissions. Enter the units of measure (i.e., metric tons CO2e) for the total
emissions associated with producing the energy product sold in the Base Period in Column 2 and
enter the quantity in Column 3. If you are using a multi-year Base Period, enter Base Period
Average emissions in Column 3.

•

Item B. Base Period Exported Energy. Enter the units of measure (e.g., MWh or MMBtu) used
for the energy exported in the Base Period in Column 2 and enter the quantity in Column 3. If you
are using a multi-year Base Period, enter Base Period Average energy exported in Column 3.

•

Item C. Base Period Emissions Intensity. Enter the units of measure (e.g., metric tons CO2e per
MWh) for emissions intensity in Column 2. Calculate the quantity by dividing Item A by Item B
and enter the result in Column 3.

•

Item D. Reporting Year Emissions. Enter the units of measure (i.e., metric tons CO2e) for the
total emissions associated with producing the energy product sold in the Reporting Year in
Column 2 and enter the quantity in Column 3.

•

Item E. Reporting Year Exported Energy. Enter the units of measure (e.g., MWh or MMBtu)
used for the energy exported in the Reporting Year in Column 2 and enter the quantity in Column
3.

•

Item F. Reporting Year Emissions Intensity. Enter the units of measure (e.g., metric tons CO2e
per MWh) for emissions intensity in Column 2. Calculate the quantity by dividing Item D by
Item E and enter the result in Column 3.

•

Item G. Reporting Year Incremental Exported Energy. Enter the units of measure (e.g., MWh
or MMBtu) used for the exported energy product in Column 2. Calculate the incremental energy
exported by subtracting Item B from Item E and enter the result in Column 3.

Voluntary Reporting of Greenhouse Gases

•

Item H. Avoided Emissions Benchmark. Select the appropriate Avoided Emissions Benchmark
for the energy product sold from Appendix F for electricity and Appendix N for steam and hot
and chilled water. Enter the units of measure (e.g., metric tons CO2e per MWh) for this
benchmark in Column 2 and the value in Column 3.

Part B. Emission Reductions
1. Calculate and Enter Emission Reductions. Calculate the following emission reductions and enter
the results in metric tons CO2e in the data table provided:
•

Item I. Emission Reduction from Improvements in Historical Emissions Intensity. Subtract
Reporting Year Emissions Intensity (Item F) from Base Period Emissions Intensity (Item C) and
multiply the result by the Base Period Exported Energy (Item B). Enter the result of this
calculation in Column 3.

•

Item J. Emission Reduction from Incremental Exported Energy. Subtract Reporting Year
Emissions Intensity (Item F) from the Avoided Emissions Benchmark (Item H) and multiply the
result by the Reporting Year Incremental Exported Energy (Item G). Enter the result of this
calculation in Column 3.

•

Item K. Total Emission Reductions from Energy Generation and Exports. Sum Emission
Reduction from Improvements in Historical Emissions Intensity (Item I) and Emission Reduction
from Incremental Changes in Generation (Item J) and enter the result in Column 3.

2. Identify Types of Actions That Were the Likely Causes of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reduction in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Voluntary Reporting of Greenhouse Gases

Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and the
quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon dioxide
equivalent; therefore, CO2e has been printed under Gas in Column 3.

Voluntary Reporting of Greenhouse Gases

B6. Coal Mine Methane Gas Recovery
Complete Addendum B6 if you are applying the action specific method for calculating emission
reductions from coal mine methane recovery as described in 2.4.5.6.1 of the Technical Guidelines
pursuant to § 300.8(h)(5) of 10 CFR Part 300 Guidelines for Voluntary Greenhouse Gas Reporting.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter Location of Coal Mine(s). Enter the name and location of each coal mine where methane is
recovered.
2. Enter Date Methane Recovery Began. Enter the month and year that methane recovery began. This
is the earliest date when a mine listed in Part A, Question 1 began recovering methane.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature and
general characteristics, and the manner in which it reduced emissions. Include all information
important to understanding the action and it effects on emissions, as well as any special conditions
necessary to replicate its achievements.
4. Was the Action Reported Last Year. Indicate “Yes” if you included this action (for any of the
mines listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action(s) in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Action Quantification
1. Enter Action Characteristics. For each coal mine reported in Part A, Question 1, enter the seam
affected, and the month and year that seam was cut through. If multiple seams have been cut through
at a single mine, complete one line of the table for each seam affected.
2. Enter Volume of Gas by Source and Disposition. There are three potential sources of methane
from coal mines: 1) ventilation systems; 2) pre-mining degasification; and 3) other degasification
methods. There are five potential methods for the disposition of gas captured from each of these
sources, which are described below. For each source and disposition method, indicate the volume
captured in each year of your Base Period (Columns 2-5) and the volume captured in the Reporting
Year (Column 7), each expressed in thousand standard cubic feet (Mscf). Calculate and enter the
average volume of gas captured from the affected mines over the Base Period (Column 6). In the
bottom row, sum the total volume of gas captured in each year of your Base Period and the Reporting
Year. Calculate and enter the average total volume of gas captured from the affected mines over the
Base Period.
The methods for disposition of gas recovered from coal mines include:
Flared: Gas is combusted in a flare onsite for the purpose of disposal.
Electricity Generation Used Onsite: Gas is combusted onsite in an internal combustion engine,
gas turbine, or other device to generate electricity and the electricity is used onsite.

Voluntary Reporting of Greenhouse Gases

Electricity Generation Sold Offsite: Gas is combusted onsite in an internal combustion engine,
gas turbine, or other device to generate electricity and the electricity is sold offsite to an electric
utility or end-use electricity consumer.
Injected into Pipeline/Sale to Supply Network: Captured gas is injected into a pipeline for sale
offsite to either an end-use consumer or a natural gas transmission and distribution company.
Direct Use Onsite: Captured gas is combusted onsite to meet onsite non-electric energy demand.
3. Enter Average Heat Content of Gas Captured. For each volume of gas entered in Part B, Question
2 for the Base Period and Reporting Year, enter the average heat content, expressed as British thermal
units per standard cubic feet (Btu/scf) (Columns 2-5 and 7). Calculate and enter in units of Btu/scf the
average heat content for gas captured over the Base Period for each source and disposition (Column
6).
4. Enter Total Energy Content of Gas Captured and Combusted. Multiply the volume of gas
captured for each method of disposition (as reported in Part B, Question 2, above) by the average heat
content of the gas captured (as reported in Part B, Question 3, above) by each method of disposition
and then divide that figure by 1,000 to calculate the total Btu captured, expressed as million British
Thermal Units (MMBtu), for each method of disposition. Enter the product of this calculation for
each year of the Base Period (Columns 2-5) and for the Reporting Year (Column 7). Enter the
average total Btu captured for the Base Period for each method of disposition (Column 6). In the
bottom row, provide the sum of Btu captured for all methods of disposition for each year of the Base
Period and for the Reporting Year. Calculate and enter the average total Btu captured for the Base
Period.
5. Enter Mass of Methane Captured. Enter the total mass of methane captured, expressed in metric
tons carbon dioxide equivalent (metric tons CO2e) for each year of your Base Period (Columns 2-5)
and for the Reporting Year (Column 7). Enter the average mass of methane captured over the Base
Period (Column 6). To calculate the mass of methane captured, use the following steps:
a. Divide the Total Energy Content of Gas Captured (as reported in Part B, question 4, above)
by 1,005 Btu (the standard heat content of pure methane) and multiply this figure by
1,000,000. This will yield the volume of methane flared in standard cubic feet (scf).
b. Divide this figure by 1,000 to put it into Mscf (thousand standard cubic feet).
c. Multiply the volume of methane captured by the density of methane (42.28 pounds per Mscf).
This will provide the total weight of methane captured expressed as pounds.
d. Divide total pounds methane by 2204.62 to derive metric tons methane.
e. Convert metric tons methane to metric tons carbon dioxide equivalent by multiplying by 23
(the global warming potential of methane).

Part C. Emission Reductions
1. Calculate Changes in Methane Capture
•

Item A. Enter the average total mass of methane captured in the Base Period in metric tons
carbon dioxide equivalent from Part B, Question 5, Column 6, above.

•

Item B. Enter the total mass of methane captured in the Reporting Year in metric tons carbon
dioxide equivalent from Part B, Question 5, Column 7, above.

Voluntary Reporting of Greenhouse Gases

•

Item C. Enter the difference yielded by subtracting the average mass of methane captured in the
Base Period from the total mass of methane captured in the Reporting Year (B – A).

2. Calculate Changes in Disposition of Electricity Generation from Captured Methane. Enter
information on electricity use onsite and electricity sold offsite under Items D and E, respectively. For
each potential disposition, enter in Columns 2-5 the amount of electricity generated, in units of
megawatt-hours (MWh), for each year of your Base Period. In Column 7 enter the amount of
electricity generated (MWh) in the Reporting Year. In Column 6, calculate and enter the average
amount of electricity generated from the captured gas over the Base Period. Calculate and enter Total
Generation under Item F. For Columns 2-5 and 7, sum the total electricity generated in each year of
your Base Period and the Reporting Year, respectively. In Column 6, calculate and enter the average
total generation from the captured gas over the Base Period.
3. Calculate Carbon Dioxide Displaced from Electricity Used Onsite (Avoided Emissions).
•

Item G. Enter the average MWh of electricity used onsite for your Base Period from Part C,
Question 2, Item D, Column 6, above.

•

Item H. Enter the total MWh of electricity used onsite for your Reporting Year from Part C,
Question 2, Item D, Column 7, above.

•

Item I. Calculate and enter the Reporting Year incremental electricity used onsite by subtracting
the average MWh of electricity used onsite in your Base Period (Item G) from the total MWh
used onsite in the Reporting Year (Item H). If the incremental amount is negative, no reductions
were generated in your Reporting Year from electricity used onsite; therefore, you may skip to
Part C, Question 4.

•

Item J. Enter the total emissions (metric tons CO2e) from electricity used onsite during the
Reporting Year.

•

Item K. Calculate and enter the emissions intensity of electricity used onsite during the Reporting
Year by dividing Item J (metric tons CO2e) by Item H (MWh).

•

Item L. Enter the applicable Avoided Emissions Benchmark for electricity, which must be less
than or equal to 0.9 metric tons CO2e/MWh as described in 2.4.4.2.1 of the Technical Guidelines.

•

Item M. Calculate your Emission Reductions (metric tons CO2e) by subtracting Item K from
Item L, and multiplying the result by Item I.

4. Calculate Carbon Dioxide Displaced from Electricity Sales (Avoided Emissions).
•

Item N. Enter the average electricity sales during your Base Period (MWh) from Part C, Question
2, Item E, Column 6.

•

Item O. Enter the electricity sales during your Reporting Year (MWh) from Part C, Question 2,
Item E, Column 7.

•

Item P. Calculate and enter the incremental amount of electricity (MWh) sold in the Reporting
Year by subtracting the average MWh of electricity sold in your Base Period (Item N) from the

Voluntary Reporting of Greenhouse Gases

total MWh sold in the Reporting Year (Item O). If the incremental amount is negative, and no
reductions were generated in your Reporting Year from electricity sales, you may skip to Part C,
Question 5.
•

Item Q. Enter the total emissions (metric tons CO2e) from electricity sold during the Reporting
Year.

•

Item R. Calculate and enter the emissions intensity of electricity sold during the Reporting Year
by dividing Item Q (metric tons CO2e) by Item O (MWh).

•

Item S. Enter the applicable Avoided Emissions Benchmark for electricity, which must be less
than or equal to 0.9 metric tons CO2e/MWh as described in 2.4.4.2.1 of the Technical Guidelines.

•

Item T. Calculate your Emission Reductions (metric tons CO2e) by subtracting Item R from Item
S, and multiplying the result by Item P.

5. Calculate Changes in Carbon Dioxide Emissions from Flaring.
•

Item U. Enter Base Period average methane flared (MMBtu) from Part B, Question 4, Column 6.

•

Item V. Enter Reporting Year quantity of methane flared (MMBtu) from Part B, Question 4,
Column 7.

•

Item W. Calculate and enter the change in methane flared (MMBtu) by subtracting Item U from
Item V.

•

Item X. Calculate the change in carbon dioxide emissions from flaring by converting methane to
metric tons CO2e using the following steps:
a. Divide the heat content (as reported in Item W, above) by 1,005 Btu (the standard heat
content of pure methane) and multiply this figure by 1,000,000. This will yield the volume of
methane flared in standard cubic feet.
b. Divide this figure by 1,000 to put it into Mscf (thousand standard cubic feet)
c. Multiply the volume of methane captured by the density of methane (42.28 pounds per Mscf).
This will provide the total weight of methane captured expressed as pounds.
d. Divide total pounds methane by 2204.62 to derive metric tons methane.
e. Convert metric tons methane to metric tons carbon dioxide equivalent by multiplying by 23
(the global warming potential of methane).

6. Summarize Emission Reductions.
•

Item Y. In the Direct and TOTAL Columns, enter the increase in methane captured value (metric
tons CO2e) from Item C.

•

Item Z. In the Avoided and TOTAL Columns, enter the carbon dioxide displaced from electricity
used onsite value (metric tons CO2e) from Item M.

•

Item AA. In the Avoided and TOTAL Columns, enter the carbon dioxide displaced from
electricity sales value (metric tons CO2e) from Item T.

Voluntary Reporting of Greenhouse Gases

•

Item BB. In the Direct and TOTAL Columns, enter the change in carbon dioxide emissions from
flaring (metric tons CO2e) from Item X.

•

Item CC. Calculate and enter the net change in greenhouse gas emissions. In the Direct Column,
subtract Item BB from Item Y. In the Avoided Column, add Item Z and Item AA. In the TOTAL
Column, add Items Y, Z, and AA, and subtract Item BB from the sum. The resulting value in the
TOTAL Column should equal the sum of the values in the Direct and Avoided Columns.

7. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
8. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
9. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
10. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emissions
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 6 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and the
quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon dioxide
equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B7. Landfill Methane Recovery
Complete Addendum B7 if you are using the action specific method for calculating emission reductions
from landfill methane recovery as described in 2.4.5.6.2 of the Technical Guidelines pursuant to
§300.8(h)(5) of 10 CFR Part 300 Guidelines for Voluntary Greenhouse Gas Reporting.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter Location of Landfill(s). Enter the name and location of each landfill where methane recovery
occurred.
2. Enter Date Methane Recovery Began. Enter the month and year the methane recovery was
initiated. This is the earliest date when a landfill listed in Part A, Question 1 began capturing
methane.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature, general
characteristics, and the manner in which it reduced emissions. Include all information important to
understanding the action and it effects on emissions, as well as any special conditions necessary to
replicate its achievements.
4. Was the Action Reported Last Year. Indicate “Yes” if you included this action (for any of the
landfills listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action(s) in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Action Quantification
2. Enter Action Characteristics. For each landfill reported in Part A, Question 1, enter the year the
landfill opened and the year the landfill was closed, if it has closed. Also enter the year a gas recovery
system was put into place and an estimate of waste in place in the landfill at the end of the Reporting
Year in million metric tons of waste.
3. Enter Volume of Gas Captured and Disposition. There are six potential methods for the
disposition of captured gas, which are described below. For each method, indicate the volume
captured in each year of your Base Period (Columns 2-5) and the volume captured in the Reporting
Year (Column 7), each expressed in thousand standard cubic feet (Mscf). Calculate and enter the
average volume of gas captured from the affected facilities over the Base Period (Column 6). In the
bottom row, sum the total volume of gas captured in each year of your Base Period and the Reporting
Year. Calculate and enter the average total volume of gas captured from the affected facilities over
the Base Period.
The methods for disposition of gas from landfills include:
Flared: Gas is combusted in a flare onsite for the purpose of disposal.
Electricity Generation Used Onsite: Gas is combusted onsite in an internal combustion
engine, gas turbine, or other device to generate electricity and the electricity is used onsite.
Electricity Generation Sold Offsite: Gas is combusted onsite in an internal combustion
engine, gas turbine, or other device to generate electricity and the electricity is sold offsite to
an electric utility or end-use electricity consumer.

Voluntary Reporting of Greenhouse Gases

Injected into Pipeline/Sale to Supply Network: Captured gas is cleaned and upgraded to
match pipeline gas specifications, and is injected into a pipeline for sale offsite to either an
end-use consumer or a natural gas transmission and distribution company.
Direct Use Onsite: Captured gas is combusted onsite to meet onsite non-electric energy
demand.
Direct Use Offsite: Captured gas is transported offsite and combusted as a medium-Btu fuel
for meeting non-electric energy demand.
4. Enter Average Heat Content of Gas Captured. For each volume of gas entered in Part B, Question
2 for the Base Period and Reporting Year, enter the average heat content, expressed as British thermal
units per standard cubic feet (Btu/scf) (Columns 2-5 and 7). Calculate and enter in units of Btu/scf the
average heat content for gas captured over the Base Period for each source and disposition (Column
6).
5. Enter Total Energy Content of Gas Captured and Combusted. Multiply the volume of gas
captured for each method of disposition (as reported in Part B, Question 2, above) by the average heat
content of the gas captured (as reported in Part B, Question 3, above) by each method of disposition
and then divide that figure by 1,000 to calculate the total Btu captured, expressed as million British
Thermal Units (MMBtu), for each method of disposition. Enter the product of this calculation for
each year of the Base Period (Columns 2-5) and for the Reporting Year (Column 7). Enter the
average total Btu captured for the Base Period for each method of disposition (Column 6). In the
bottom row, provide the sum of Btu captured for all methods of disposition for each year of the Base
Period and for the Reporting Year. Calculate and enter the average total Btu captured for the Base
Period.
6. Enter Mass of Methane Captured. Enter the total mass of methane captured, expressed in metric
tons carbon dioxide equivalent (metric tons CO2e) for each year of your Base Period (Columns 2-5)
and for the Reporting Year (Column 7). Enter the average mass of methane captured over the Base
Period (Column 6). To calculate the mass of methane captured, use the following steps:
a. Divide the Energy Content of Gas Captured (as reported in Part B, question 4, above) by
1,005 Btu (the standard heat content of pure methane) and multiply this number by
1,000,000. This will yield the volume of methane flared in standard cubic feet.
b. Divide this figure by 1,000 to put it in Mscf (thousand standard cubic feet).
c. Multiply the volume of methane captured by the density of methane (42.28 pounds per Mscf).
This will provide the total weight of methane captured expressed as pounds.
d. Divide total pounds methane by 2204.62 to derive metric tons methane.
e. Convert metric tons methane to metric tons carbon dioxide equivalent by multiplying by 23
(the global warming potential of methane).

Part C. Emission Reductions
1. Calculate Changes in Methane Capture
•

Item A. Enter the average total mass of methane captured in the Base Period in metric tons
carbon dioxide equivalent from Part B, Question 5, Column 6, above.

•

Item B. Enter the total mass of methane captured in the Reporting Year in metric tons carbon
dioxide equivalent from Part B, Question 5, Column 7, above.

Voluntary Reporting of Greenhouse Gases

•

Item C. Enter the difference yielded by subtracting the average mass of methane captured in the
Base Period from the total mass of methane captured in the Reporting Year (B – A).

2. Calculate Changes in Disposition of Electricity Generation from Captured Methane. Enter
information on electricity use onsite and electricity sold offsite under Items D and E, respectively. For
each potential disposition, enter in Columns 2-5 the amount of electricity generated, in units of
megawatt-hours (MWh), in each year of your Base Period. In Column 7 enter the amount of
electricity generated (MWh) in the Reporting Year. In Column 6, calculate and enter the average
amount of electricity generated from the captured gas over the Base Period. Calculate and enter Total
Generation under Item F. For Columns 2-5 and 7, sum the total electricity generated in each year of
your Base Period and the Reporting Year, respectively. In Column 6, calculate and enter the average
total generation from the captured gas over the Base Period.
3. Calculate Carbon Dioxide Displaced from Electricity Used Onsite (Avoided Emissions).
•

Item G. Enter the average MWh of electricity used onsite for your Base Period from Part C,
Question 2, Item D, Column 6, above.

•

Item H. Enter the total MWh of electricity used onsite for your Reporting Year from Part C,
Question 2, Item D, Column 7, above.

•

Item J. Enter the total emissions (metric tons CO2e) from electricity used onsite during the
Reporting Year. Note: include emissions from supplemental fossil fuel use only. If there was no
supplemental fossil fuel used, enter zero.

•

Item K. Calculate and enter the emissions intensity of electricity used onsite during the Reporting
Year by dividing Item J (metric tons CO2e) by Item H (MWh). If there was no supplemental
fossil fuel used, enter zero.

•

Item L. Enter the applicable Avoided Emissions Benchmark for electricity from Appendix F,
which must be less than or equal to 0.9 metric tons CO2e/MWh, as described in 2.4.4.2.1 of the
Technical Guidelines.

•

Item M. Calculate your Emission Reductions (metric tons CO2e) by subtracting Item K from
Item L, and multiplying the result by Item I.

4. Calculate Carbon Dioxide Displaced from Electricity Sales (Avoided Emissions).
•

Item N. Enter the average electricity sales during your Base Period (MWh) from Part C, Question
2, Item E, Column 6.

•

Item O. Enter the electricity sales during your Reporting Year (MWh) from Part C, Question 2,
Item E, Column 7.

Voluntary Reporting of Greenhouse Gases

•

Item P. Calculate and enter the incremental amount of electricity (MWh) sold in the Reporting
Year by subtracting the average MWh of electricity sold in your Base Period (Item N) from the
total MWh sold in the Reporting Year (Item O). If the incremental amount is negative, no
reductions were generated in your Reporting Year from electricity sales, and you may skip to Part
C, Question 5.

•

Item Q. Enter the total emissions (metric tons CO2e) from electricity sold during the Reporting
Year. Note: Include emissions from supplemental fossil fuel use only. If there was no
supplemental fossil fuel used, enter zero.

•

Item R. Calculate and enter the emissions intensity of electricity sold during the Reporting Year
by dividing Item Q (metric tons CO2e) by Item O (MWh). If there was no supplemental fossil fuel
used, enter zero.

•

Item S. Enter the applicable Avoided Emissions Benchmark for electricity from Appendix F,
which must be less than or equal to 0.9 metric tons CO2e/MWh, as described in 2.4.4.2.1 of the
Technical Guidelines.

•

Item T. Calculate your Emissions Reductions (metric tons CO2e) by subtracting Item R from
Item S, and multiplying the result by Item P.

5. Calculate Carbon Dioxide Emission Displaced by Methane Supplied to a Natural Gas
Distribution Network.
•

Item U. Enter the average annual quantity of methane supplied to a natural gas distribution
network in the Base Period in MMBtu.

•

Item V. Enter the quantity of methane supplied to a natural gas distribution network in the B
Reporting Year in MMBtu.

•

Item W. Calculate the incremental quantity of methane supplied to a natural gas distribution
network by subtracting Item U from Item V. Enter the result in Item W, Column 3.

•

Item X. Enter the emissions factor for methane from H.

•

Item Y. Calculate the CO2 emissions displaced by methane supplied to a natural gas distribution
network by multiplying Item W by Item X. Enter the result under Item y, Column 3.

6. Summarize Emission Reductions.
•

Item Z. In the Direct and TOTAL Columns, enter the increase in methane captured value (metric
tons CO2e) from Item C.

•

Item AA. In the Avoided and TOTAL Columns, enter the carbon dioxide displaced from
electricity used onsite value (metric tons CO2e) from Item M.

•

Item BB. In the Avoided and TOTAL Columns, enter the carbon dioxide displaced from
electricity sales value (metric tons CO2e) from Item T.

Voluntary Reporting of Greenhouse Gases

•

Item CC. In the Indirect and TOTAL Columns, enter the carbon dioxide emissions displaced by
methane supplied to a natural gas distribution network from Item Y.

•

Item DD. For each column (Direct, Indirect, Avoided), calculate and enter the net change in
greenhouse gas emission reductions by totaling the reductions entered under Items Z, AA, and
BB. Likewise, in the TOTAL Column, add the values entered under Items Z, AA, BB, and CC
and enter the result in Item DD TOTAL Column. The resulting value in the TOTAL Column
should equal the sum of the values in the Direct, Indirect, and Avoided Columns.

7. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
8. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
9. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
10. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 5 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and the
enter quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B8. Geologic Sequestration
Complete Addendum B8 when using the action specific method for calculating emission reductions from
geologic sequestration of carbon dioxide as described in 2.4.5.6.5 of the Technical Guidelines pursuant to
Section 300.8(h)(5) of 10 CFR Part 300 Guidelines for Voluntary Greenhouse Gas Reporting.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter the Name and Location of CO2 Injection Project. Enter the name and location of each
facility where geologic sequestration occurred.
2. Enter the Date CO2 Injection Began. Enter the month and year the action was initiated. This is the
earliest date when a facility listed in Part A, Question 1 began CO2 injection for geologic
sequestration.
3. Describe the Action. Describe the action taken in the space provided, explaining its basic nature and
general characteristics, and the manner in which it reduced emissions. Include all information
important to understanding the action and it effects on emissions, as well as any special conditions
necessary to replicate its achievements.
4. Was the Action Reported Last Year? Indicate “yes” if you included this action (for any of the
injection projects listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not
include the action(s) in last year’s report, or you did not file a Form EIA-1605 report last year,
indicate “no.”
5. Is the Reporting Entity Responsible for the Injection of CO2 Into a Permanent Storage
Reservoir? Check “Yes” or “No” to indicate whether the entity is responsible.
6. If Answer to Question 5 is “No,” Does Reporter Have a Written Agreement With the
Sequestering Party Allowing the Reporter to Claim the Reductions? Check the appropriate box.
If “Not-applicable,” enter an explanation in the space provided.

Part B. Action Quantification
1. Enter Source of Carbon Dioxide Sequestered in Current Reporting Year. Complete a row for
each different source of carbon dioxide captured or acquired in the current Reporting Year. Enter the
name of each source in Column 1 and its location in Column 2. Enter the quantity of carbon dioxide
captured from anthropogenic sources in Column 3 and the quantity of anthropogenic CO2 acquired
via transfer or purchase from another entity in Column 4 in metric tons CO2e. Enter the quantity
acquired via transfer or purchase from another entity (for which the entity is deemed responsible
through a written agreement). An entity should only claim reductions for CO2 acquired and
sequestered in accordance with a written agreement. Enter the total carbon dioxide obtained from
each source in metric tons CO2e in Column 5. Include in Column 6 the name of the ultimate storage
site where each quantity of carbon dioxide was sequestered. In Item F, sum the quantities of carbon
dioxide and indicate the unit of measure.
2. Enter Amount Sequestered in Current Reporting Year. For each storage site where carbon
dioxide was sequestered in the current Reporting Year, complete a new row starting with Item G if

Voluntary Reporting of Greenhouse Gases

the carbon dioxide was sequestered by the entity, and starting with Item J if the carbon dioxide was
sequestered by a third party. Indicate whether the carbon dioxide was injected for enhanced resource
recovery, and enter the quantity injected, the quantity that leaked, the monitoring method used, and
the total net carbon dioxide sequestered during the current Reporting Year. In Row M, sum the
quantities of carbon dioxide and indicate the unit of measure. Enter all carbon dioxide quantities in
metric tons CO2e.
3. Enter Amount Sequestered in Base Year. For each storage site where carbon dioxide was
sequestered in the Base Year, complete a new row starting with Item N if the carbon dioxide was
sequestered by the entity, and starting with Item Q if the carbon dioxide was sequestered by a third
party. Indicate whether the carbon dioxide was injected for enhanced resource recovery, and enter the
quantity injected, the quantity that leaked, the monitoring method used, and the total net carbon
dioxide sequestered during the Base Year. In Row T, sum the quantities of carbon dioxide and
indicate the unit of measure. Enter all carbon dioxide quantities in metric tons CO2e.

Part C. Emission Reductions
1. Calculate Emission Reductions. For Item U, subtract the total carbon dioxide sequestered in the
Base Year (Item T7) from the total carbon dioxide sequestered in the current Reporting Year (Item
M7) to yield the total emission reductions expressed in metric tons carbon dioxide equivalent.
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emissions
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 1, above to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b))
Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter

Voluntary Reporting of Greenhouse Gases

the quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B9. Electricity Transmission and Distribution Improvements
Complete Addendum B9 if you intend to calculate reductions resulting from improvements to your
electricity transmission and distribution (T&D) system.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Date Action Was Initiated. Enter the month and year when the earliest improvement to the T&D
system was completed and operational in the space provided.
2. Did You Report Transmission and Distribution Improvements Last Year? Indicate whether you
have submitted information on T&D improvements affecting the T&D system included in you entity
or subentity report in a previous Reporting Year by checking the “Yes” or “No” checkbox.
3. Are You Reporting as a Control Area or as a Member of a Control Area? Indicate whether you
are reporting as a control area or as a member of a control area by checking the “Yes” or “No”
checkbox.

Part B. Activity Data
1. Enter Activity Data. Enter the following Base Period and Reporting Year activity data in the table
provided. Enter the unit of measure used (kWh [kilowatthours] or kVAh [kilovolt-ampere hours]) in
Column 2 for each item.
a. Enter Base Period Activity Data
•

•

Item A. Electricity Entering T&D System from Own Generation. Enter the average
annual quantity of electricity generated by your entity that entered the T&D system during
the Base Period in Column 3.
Item B. Electricity Delivered through T&D System to End Users. Enter the average
annual quantity of electricity delivered to end users through the T&D system during the Base
Period in Column 3.
Item C. Electricity Imported into T&D System. Enter the average annual quantity of
electricity generated by other entities and imported into your entity or subentity’s T&D
system during the Base Period in Column 3.
Item D. Exported from T&D System. Enter the average annual quantity of electricity
exported to other entities from your entity or subentity’s T&D system during the Base Period
in Column 3.
Item E. Net Imports of Electricity. Calculate net imports of electricity in the Base Period by
subtracting electricity exported from your T&D system (Item D) from the electricity imported
into your T&D system (Item C). Enter the result in Column 3.
Item F. Actual Net Interchange (ANI) if Reporting on Control Area Basis. If you are
reporting as a control area or as a member of a control area, enter the annual average Actual
Net Interchange (ANI) for the Base Period in Column 3.
Item G. Loss Ratio. Calculate the Base Period Loss Ratio using the Equation 1 below (or
Equation 2 below, if reporting as a control area or as a member of a control area). The letters
in these equations refer to the item designations above (e.g., A = Electricity Entering T&D
System from Own Generation). Enter the result in Item G, Column 3.

Voluntary Reporting of Greenhouse Gases

(A + E – B)/(A + E) (Equation 1)
(A – (B + F)/(A – F) (Equation 2)
b. Enter Reporting Year Activity Data
• Item H. Electricity Entering T&D System From Own Generation. Enter quantity of
electricity generated by your entity that entered the T&D system during the Reporting Year in
Column 3.
• Item I. Electricity Delivered Through T&D System to End Users. Enter the quantity of
electricity delivered to end users through the T&D system during the Reporting Year in
Column 3.
• Item J. Electricity Imported into T&D System. Enter the quantity of electricity generated
by other entities and imported into your entity or subentity’s T&D system during the
Reporting Year in Column 3.
• Item K. Exported From T&D System. Enter the quantity of electricity exported to other
entities from your entity or subentity’s T&D system during the Reporting Year in Column 3.
• Item L. Net Imports of Electricity. Calculate net imports of electricity in the Reporting
Year by subtracting electricity exported from your T&D system (Item K) from the electricity
imported into your T&D system (Item J). Enter the result in Column 3.
• Item M. Actual Net Interchange (ANI) if Reporting on Control Area Basis. If you are
reporting as a control area or as a member of a control area, enter the Actual Net Interchange
(ANI) for the Reporting Year in Column 3.
• Item N. Loss Ratio. Calculate the Reporting Year Loss Ratio using the Equation 3 below (or
Equation 4 below, if reporting as a control area or as a member of a control area). The letters
in these equations refer to the item designations above (e.g., H = Average Annual Electricity
Entering T&D System from Own Generation in Reporting Year). Enter the result in Column
3.
(H + L – I)/(H + L) (Equation 3)
(H – (I + M)/(H – M) (Equation 4)
c. Item O. Change in Loss Intensity. Calculate the Change in Loss Intensity using Equation 5
below (or Equation 6 below, if reporting as a control area or as a member of a control area). The
letters in these equations refer to the item designations above (e.g., H = Electricity Entering T&D
System from Own Generation in Reporting Year). Enter the result in Column 3.
(G – N) * (H + L) (Equation 5)
(G – N) * (H - M) (Equation 6)

Part C. Emission Reductions
1. Calculate Emission Reductions.
a. Item P. U.S. Avoided Emissions Benchmark for Electricity. Enter the appropriate Avoided
Emissions Benchmark for electricity from Appendix F in Column 3.
b. Item Q. System Power Factor. If you are calculating loss intensity in kVAh, enter the power
factor for your T&D system, if known. If this power factor is greater than 0.95, enter 0.95. If you
do not know the power factor for your T&D system, enter a default value of 0.90.
c. Item R. Total Emission Reductions. Calculate total emission reductions using Equation 7 below
(or Equation 8 below, if reporting as a control area or as a member of a control area). Enter the
result in Column 3.
(O * P)/1000 (Equation 7)
[O * (P * Q)]/1000 (Equation 8)

Voluntary Reporting of Greenhouse Gases

d. Item S. Direct Emission Reductions. Calculate the quantity of total emission reductions
attributable to direct emission sources using equation 9 below and enter the result in Column 3.
R * (I/(I + L)) (Equation 9)
e. Item T. Avoided Emissions (from Avoided Electricity Imports). Calculate the quantity of total
emission reductions attributable to avoided electricity imports (avoided emissions) using equation
10 below. Enter the result in Column 3.
R + (L/(I + L)) Equation 10
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of the entity receiving the reduction in Column 1,
enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter the
quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon dioxide
equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B10. Capture of Methane From Anaerobic Digestion at Wastewater
Treatment Facilities
Complete Addendum B10 when using the action specific method for calculating emission reductions
from the capture of methane from anaerobic digestion at wastewater treatment facilities as described in
2.4.5.6.3 of the Technical Guidelines pursuant to Section 300.8(h)(5) of 10 CFR Part 300 Guidelines for
Voluntary Greenhouse Gas Reporting.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter Locations of Wastewater Treatment Facilities. Enter the name and location of each facility
where methane capture occurred.
2. Enter Date Anaerobic Digester Use Began. Enter the month and year the action was initiated. This
is the earliest date when a facility listed in Part A, Question 1 began capturing methane.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature and
general characteristics, and the manner in which it reduced emissions. Include all information
important to understanding the action and it effects on emissions, as well as any special conditions
necessary to replicate its achievements.
4. Was the Action Reported Last Year? Indicate “Yes” if you included this action (for any of the
facilities listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action(s) in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Action Quantification
1. Enter Volume of Gas Captured and Disposition. There are five potential methods for the
disposition of captured gas, which are described below. For each method, indicate the volume
captured (Mscf) in each year of your Base Period (Columns 2-5) and the volume (Mscf) captured in
the Reporting Year (Column 7). Calculate and enter the average volume of gas captured from the
affected facilities over the Base Period (Column 6). In the bottom row, sum the total volume of gas
captured in each year of your Base Period and the Reporting Year. Calculate and enter the average
total volume of gas captured from the affected facilities over the Base Period.
The methods for disposition of gas from anaerobic digestion of wastewater include:
Flared: Gas is combusted in a flare onsite for the purpose of disposal.
Electricity Generation: Gas is combusted onsite in an internal combustion engine, gas turbine, or
other device to generate electricity and the electricity is used onsite or sold offsite to an electric
utility or end-use electricity consumer.
Injected into Pipeline/Sale to Supply Network: Captured gas is cleaned and upgraded to match
pipeline gas specifications, and is injected into a pipeline for sale offsite to either an end-use
consumer or a natural gas transmission and distribution company.
Direct Use Onsite: Captured gas is combusted onsite to meet onsite non-electric energy demand.

Voluntary Reporting of Greenhouse Gases

Direct Use Offsite: Captured gas is transported offsite and combusted as a medium-Btu fuel for
meeting non-electric energy demand.
2. Enter Average Heat Content of Gas Captured and Utilized. For each volume of gas entered in
Part B, Question 1, above for the Base Period and Reporting Year, enter the average heat content,
expressed as British thermal units per standard cubic feet (Btu/scf) (Columns 2-5 and 7). Calculate
and enter in units of Btu/scf the average heat content for gas captured over the Base Period for each
source and disposition (Column 6).
3. Enter Total Energy Content of Gas Captured and Utilized. Multiply the volume of gas captured
for each method of disposition (as reported in Part B, Question 1, above) by the average heat content
of the gas captured (as reported in Part B, Question 2, above) and divide this figure by 1,000 to
calculate the total Btu captured, expressed as million British thermal units (MMBtu), for each method
of disposition. Enter the product of the multiplication for each year of the Base Period (Columns 2-5)
and for the Reporting Year (Column 7). Enter the average total Btu captured for the Base Period for
each method of disposition (Column 6). In the bottom row, provide the sum of Btu captured for all
methods of disposition for each year of the Base Period and for the Reporting Year. Calculate and
enter the average total Btu captured for the Base Period.
4. Enter Mass of Methane Captured and Utilized. Enter the total mass of methane captured,
expressed in metric tons carbon dioxide equivalent (metric tons CO2e) for each year of your Base
Period and for the Reporting Year. Enter the average mass of methane captured over the Base Period.
To calculate the mass of methane captured, use the following steps:
a. Divide the Energy Content of Gas Captured (as reported in question 3, above) by 1,005 Btu
(the standard heat content of pure methane) and multiply by 1,000,000. This will yield the
volume of methane flared in standard cubic feet.
b. Divide this figure by 1,000 to put it in Mscf (thousands of standard cubic feet).
c. Multiply the volume of methane captured by the density of methane (42.28 pounds per Mscf).
This will provide the total weight of methane captured expressed as pounds.
d. Divide total pounds methane by 2204.62 to derive metric tons methane.
e. Convert metric tons methane to metric tons carbon dioxide equivalent by multiplying by 23
(the global warming potential of methane).
5. Enter Nitrous Oxide Emissions From Aerobic Conditions During Base Period. For domestic
wastewater treatment facilities, calculate nitrous oxide emissions from domestic wastewater effluent
during the Base Period and Reporting Year, as described in 1.E.4.3.2 of the Technical Guidelines,.

Part C. Emission Reductions
1. Calculate Changes in Methane Captured and Utilized
•

Item A. Enter the average total mass of methane captured in the Base Period in metric tons
carbon dioxide equivalent from Part B, Question 4, Column 6, above.

•

Item B. Enter the total mass of methane captured in the Reporting Year in metric tons carbon
dioxide equivalent from Part B, Question 4, Column 7, above.

•

Item C. Enter the difference yielded by subtracting the average mass of methane captured in the
Base Period from the total mass of methane captured in the Reporting Year (B – A).

Voluntary Reporting of Greenhouse Gases

2. Calculate Changes in Disposition of Electricity Generation from Captured Methane. Enter
information on electricity use onsite and electricity sold offsite under Items D and E, respectively. For
each potential disposition, enter in Columns 2-5 the amount of electricity generated, in units of
megawatt-hours (MWh), in each year of your Base Period. In Column 7 enter the amount of
electricity generated (MWh) in the Reporting Year. In Column 6, calculate and enter the average
amount of electricity generated from the captured gas over the Base Period. Calculate and enter Total
Generation under Item F. For Columns 2-5 and 7, sum the total electricity generated in each year of
your Base Period and the Reporting Year, respectively. In Column 6, calculate and enter the average
total generation from the captured gas over the Base Period.
3. Calculate Carbon Dioxide Displaced from Electricity Used Onsite (Avoided Emissions).
•

Item G. Enter the average MWh of electricity used onsite for your Base Period from Part C,
Question 2, Item D, Column 6, above.

•

Item H. Enter the total MWh of electricity used onsite for your Reporting Year from Part C,
Question 2, Item D, Column 7, above.

•

Item J. Enter the total emissions (metric tons CO2e) from electricity used onsite during the
Reporting Year. Note: Include emissions from supplemental fossil fuel use only. If there was no
supplemental fossil fuel used, enter zero.

•

Item L. Enter the applicable Avoided Emissions Benchmark for electricity from Appendix F,
which must be less than or equal to 0.9 metric tons CO2e/MWh as described in 2.4.4.2.1 of the
Technical Guidelines.

•

Item M. Calculate your Emissions Reductions (metric tons CO2e) by subtracting Item K from
Item L, and multiplying the result by Item I.

4. Calculate Carbon Dioxide Displaced from Electricity Sales (Avoided Emissions).
•

Item N. Enter the average electricity sales during your Base Period (MWh) from Part C, Question
2, Item E, Column 6.

•

Item O. Enter the electricity sales during your Reporting Year (MWh) from Part C, Question 2,
Item E, Column 7.

•

Voluntary Reporting of Greenhouse Gases

reductions were generated in your Reporting Year from electricity sales; therefore, you may skip
to Part C, Question 5.
•

•

Item S. Enter the applicable Avoided Emissions Benchmark for electricity from Appendix F,
which must be less than or equal to 0.9 metric tons CO2e/MWh as described in 2.4.4.2.1 of the
Technical Guidelines.

•

Item T. Calculate your Emissions Reductions (metric tons CO2e) by subtracting Item R from
Item S, and multiplying the result by Item P.

5. Calculate Carbon Dioxide Emission Displaced by Methane Supplied to a Natural Gas Distribution
Network.
•

Item U. Enter the average annual quantity of methane supplied to a natural gas distribution
network in the Base Period in MMBtu.

•

Item V. Enter the quantity of methane supplied to a natural gas distribution network in the B
Reporting Year in MMBtu.

•

Item W. Calculate the incremental quantity of methane supplied to a natural gas distribution
network by subtracting Item U from Item V. Enter the result in Item W, Column 3.

•

Item X. Enter the emissions factor for methane from H.

•

Item Y. Calculate the CO2 emissions displaced by methane supplied to a natural gas distribution
network by multiplying Item W by Item X. Enter the result under Item y, Column 3.

6. Calculate Changes in Nitrous Oxide Emissions from Use of Anaerobic Digester.
•

Item Z. Enter Base Period average annual nitrous oxide emissions value (metric tons CO2e) from
Part B, Question 5, Column 6.

•

Item AA. Enter Reporting Year quantity of nitrous oxide emissions value (metric tons CO2e)
from Part B, Question 5, Column 7.

•

Item BB. Calculate and enter the change in nitrous oxide emissions (metric tons CO2e) by
subtracting Item Z from Item AA.

7. Summarize Emissions Reductions.
•

Item CC. In the Direct and TOTAL columns, enter the increase in the methane captured value
(metric tons CO2e) from Item C.

Voluntary Reporting of Greenhouse Gases

•

Item DD. In the Avoided and TOTAL columns, enter the carbon dioxide displaced from
electricity used onsite (metric tons CO2e) from Item M.

•

Item EE. In the Avoided and TOTAL columns, enter the carbon dioxide displaced from
electricity sales (metric tons CO2e) from Item T.

•

Item FF. In the Indirect and TOTAL Columns, enter the carbon dioxide emissions displaced by
methane supplied to a natural gas distribution network from Item Y.

•

Item GG. In the Direct and TOTAL columns, enter the change in nitrous oxide emissions value
(metric tons CO2e) from Item BB.

•

Item HH. Calculate and enter the net change in emissions. In the Direct column, subtract Item
GG from Item CC. In the Indirect column, enter the value in Item FF. In the Avoided column,
add Item DD and Item EE. In the TOTAL column, add Items CC, DD, EE, and FF, and subtract
Item GG from the sum. The resulting value in the TOTAL column should equal the sum of the
values in the Direct, Indirect, and Avoided columns.

8. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
9. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
10. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
11. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 6, above to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b))
Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter
the quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B11. Capture of Methane From Anaerobic Digestion of Animal Waste
Complete Addendum B11 when using the action specific method for calculating emission reductions
from the capture of methane from anaerobic digestion of animal waste as described in 2.4.5.6.4 of the
Technical Guidelines pursuant to Section 300.8(h)(5) of 10 CFR Part 300 Guidelines for Voluntary
Greenhouse Gas Reporting.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter Location of Livestock Management Facilities. Enter the name and location of each facility
where methane capture occurred.
2. Date Anaerobic Digester Use Began. Enter the month and year the action was initiated. This is the
earliest date when a facility listed in Part A, Question 1 began capturing methane.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature and
general characteristics, and the manner in which it reduced emissions. Include all information
important to understanding the action and it effects on emissions, as well as any special conditions
necessary to replicate its achievements.
4. Was the Action Reported Last Year? Indicate “Yes” if you included this action (for any of the
facilities listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action(s) in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Action Quantification
1. Enter Action Characteristics. For each livestock management facility reported in Part A, Question
1, enter each species of animal producing waste handled by the facility that captured methane, and the
corresponding number of animals per species. If one facility includes more than one animal species,
report separate species in separate rows, repeating the name of the facility.

Part C. Emission Reductions
1. Calculate Changes in Methane Captured and Utilized.
•

Item A. Enter the average amount methane supplied annually to a natural gas distribution
network in the Base Period in MMBtu.

•

Item B. Enter the average amount of methane supplied to a natural gas distribution network in
the Reporting Year in MMBtu.

•

Item C. Calculate and enter the incremental amount of methane supplied to a natural gas
distribution network in the Reporting Year in MMBtu (B – A).

•

Item D. Enter the emissions factor for methane from Appendix H.

Voluntary Reporting of Greenhouse Gases

•

Item E. Calculate and enter the change in carbon dioxide emissions from methane supplied to a
natural gas distribution network.

2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 6 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter
the amount of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B12. Recycling of Fly Ash
Complete Addendum B12 when using the action specific method for calculating emission reductions
associated with recycling of fly ash as described in 2.4.5.6.7 of the Technical Guidelines pursuant to
Section 300.8(h)(5) of the General Guidelines.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Enter Name and Location of Concrete Manufacturing Facilities Where Fly Ash Was Recycled.
Enter the name and location of each facility where action occurred.
2. Enter Date Fly Ash Recycling Began. Enter the month and year the action was initiated. This is the
earliest date when a facility listed in Part A, Question 1 began recycling fly ash.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature and
general characteristics, and the manner in which it reduced emissions. Include all information
important to understanding the action and it effects on emissions, as well as any special conditions
necessary to replicate its achievements.
4. Was the Action Reported Last Year? Indicate “Yes” if you included this action (for any of the
facilities listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Action Quantification
1. Enter Total Quantity of Fly Ash Used and Portland Cement Displaced for Base Period and
Reporting Year.
• Item A. Enter the total quantity of fly ash used in place of Portland cement in each year of your
Base Period (A3-A6) and the total quantity used in the Reporting Year (A8), expressed in short
tons or metric tons. Calculate and enter the average quantity of fly ash used per year over the
Base Period and enter the result in Column A7.
• Item B. Enter the total quantity of Portland cement displaced by fly ash in each year of your Base
Period in Columns A3-A6 and the total quantity displaced in the Reporting Year in Column A8.
Calculate the average quantity of Portland cement displaced per year in the Base Period and enter
the result in Column A7.
2. Calculate Substitution Ratio of Fly Ash for Portland Cement for Base Period and Reporting
Year.
•

Item C. Calculate and enter the Base Period substitution ratio by dividing Item B7 by Item A7.

•

Item D. Calculate and enter the Reporting Year substitution ratio by dividing Item B8 by Item
A8.

Voluntary Reporting of Greenhouse Gases

Part C. Emission Reductions
1. Calculate Reduction in Indirect Emissions
•
•
•
•
•
•

Item E. Enter the net emissions factor for virgin cement (0.2396 metric tons carbon equivalent).
Item F. Enter the net emissions factor for fly ash (0.0021 metric tons carbon equivalent).
Item G. Enter the conversion factor for carbon equivalent to CO2e (3.667).
Item H. Calculate emissions displaced in the Base Period using the following equation:
Item A7 * ((Item E/Item C) – Item F) * Item G.
Item I. Calculate emissions displaced in the Reporting Year using the following equation: (Item
Item A8 * ((Item E/Item D) – Item F) * Item G.
Item J. Calculate and enter the indirect reductions from recycling fly ash by subtracting Item H
from Item I.

2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part D. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter
the amount of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

Voluntary Reporting of Greenhouse Gases

B13. Demand-Side Management and Other Emission Reduction
Programs
Complete Addendum B13 when using the action specific method for calculating emission reductions
associated with demand-side management or other emission reduction programs as described in 2.4.5.6.9
of the Technical Guidelines pursuant to Section 300.8(h)(5) of the General Guidelines.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
If you are reporting more than one program, copy Part A and complete for each program.
1. Enter Name of Program.
2. Enter Location of Program. Enter the city and state (if a domestic subentity) or the city and country
(if a foreign subentity) where the program occurred. If multiple states, list all that apply.
3. Enter Date Program Began. Enter the month and year the program was initiated.
4. Provide Summary Description. Describe the action taken in the space provided, explaining its basic
nature and general characteristics, and the manner in which it reduced emissions. Include all
information important to understanding the action and it effects on emissions, as well as any special
conditions necessary to replicate its achievements.
5. Check the Applicable Box(es) to Indicate What the Program Provides to Very Small Emitters.
Check all that apply.
6. Identify Sector(s) of Very Small Emitters Targeted. Check all that apply.
7. Describe Program Evaluation Method. Method must be capable of reliably distinguishing between
program effects and non-program-related effects, and capable of estimating how program-related
effects are likely to diminish over time, and may include statistically valid surveys or energy use
metering.
8. Enter Name and Describe Qualifications of DSM 3rd Party Verifier. To be qualified, the thirdparty must have experience in conducting or assessing statistically valid program impact evaluations
recognized by government agencies.
9. Enter Annual Energy Usage Reductions in Reporting Year. If emission reductions were not
related to energy usage, skip to Part A, Question 10. Otherwise enter the unit used to measure energy
consumption (e.g., KWh, MMBtu) and the quantity of the energy use reduction.
10. Enter Greenhouse Gas Emission Reductions in Reporting Year. Enter Reporting Year emission
reduction for the program.
11. Do the Reductions Qualify for Registration? Check the box for “Yes” if the reductions achieved
by the program meet all of the criteria listed for registration. If not, check “No.”

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Part B. Emissions Reductions
1. Summarize Energy Savings and Greenhouse Gas Emissions Reductions by Program. For each
program enter the program name as reported in Part A, Question 1, and enter the energy unit in
Column 2 (e.g., kWh of electricity, thousand cubic feet of natural gas), the total quantity of energy
savings in Column 3, the emissions unit in Column 4 (e.g., metric tons), and the total quantity of
emission reductions in Column 5. In the bottom row, Column 4, enter the unit of emission
reductions. In the bottom row, Column 5, sum the total emission reductions from all programs.
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement” and “Local requirement.”
5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part C if you have distributed the reductions reported by the entity or subentity in Part B,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the Name of the Recipient receiving the reduction in
Column 1, enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter
the quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon
dioxide equivalent; therefore, CO2e has been printed under Gas in Column 2.

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B14. Combined Heat and Power Generators
Complete Addendum B14 when using the action specific method for calculating emission reductions
from combined heat and power (CHP) generators as described in 2.4.6.3 of the Technical Guidelines
pursuant to Section 300.8(h)(5) of the General Guidelines.
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Quantification
1. Enter Plant Emissions Data.
• Item A. Calculate total CHP plant fuel use by summing the quantities for each year in the Base
Period and dividing by the number of years in the Base Period. Enter the result in Column 3.
• Item B. Calculate and sum emissions resulting from plant fuel use in each year of the Base Period
using the methods in Chapter 1, Part C of the Technical Guidelines. Divide total Base Period
emissions by the number of years in the Base Period and enter the result in Column 3.
• Item C. Calculate total CHP plant fuel use in the Reporting Year and enter the result in Column
3.
• Item D. Calculate the emissions resulting from plant fuel use in the Reporting Year using the
methods in Chapter 1, Part C of the Technical Guidelines and enter the result in Column 3.
2. Enter Activity Data. For Items E through J, enter the specified quantity for the Base Period average.
To calculate the Base Period average, sum the quantities for each year in the Base Period and divide
by the number of years in the Base Period.
• Item E. Enter the Base Period average total thermal generation for the CHP plant in MMBtu.
• Item F. Enter the Base Period average total electrical generation for the CHP plant in MWh.
• Item G. Enter the Base Period average amount of thermal energy exported for use by other
entities in MMBtu.
• Item H. Enter the Base Period average amount of electricity exported for use by other entities in
MWh.
• Item I. Enter the Base Period average thermal generating efficiency for the CHP plant. If this
efficiency is not known, use a default value of 80%.
• Item J. Enter the Base Period average electrical generating efficiency for the CHP plant. If this
efficiency is not known, use a default value of 35%.
• Item K. Enter the total thermal generation for the CHP plant in the Reporting Year in MMBtu.
• Item L. Enter the total electrical generation for the CHP plant in the Reporting Year in MWh.
• Item M. Enter the amount of thermal energy exported for use by other entities in the Reporting
Year in MMBtu.
• Item N. Enter the amount of electricity exported for use by other entities in the Reporting Year in
MWh.
• Item O. Enter the thermal generating efficiency for the CHP plant in the Reporting Year. If this
efficiency is not known, use a default value of 80%.
• Item P. Enter the electrical generating efficiency for the CHP plant in the Reporting Year. If this
efficiency is not known, use a default value of 35%.
• Item Q. Enter the applicable Thermal Avoided Emissions Benchmark, which may be found in
Appendix N.
• Item R. Enter the applicable Avoided Emissions Benchmark for Electricity in Appendix F, which
must be less than or equal to 0.9 metric tons CO2e/MWh as described in Section 2.4.4.2.1 of the
Technical Guidelines

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102

3. Calculate Emissions for Each Generating Stream. Calculate and enter emissions for each
generating stream expressed in metric tons of carbon dioxide equivalent as follows:
• Item S. Calculate and total thermal generation emissions for the Base Period using the following
equation:
Item B * ((Item E / Item I) / ((Item E / Item I) + (Item F / Item J)))
•

Item T. Calculate total electricity generation emissions for the Base Period by subtracting Item S
from Item B.

•

Item U. Calculate and total thermal generation emissions for the Reporting Year using the
following equation:
Item D * ((Item K / Item O) / ((Item K / Item O) + (Item L / Item P)))

•

Item V. Calculate total electricity generation emissions for the Reporting Year by subtracting
Item U from Item D.

4. Calculate Emissions Associated with Thermal and Electrical Energy Exported and Used Onsite.
•

Item W. Calculate and enter the exported thermal generation emissions for the Base Period
(metric tons CO2e) by dividing the thermal exports Base Period average (as entered in Item G) by
the total thermal generation Base Period average (as entered in item E), and multiplying the result
by the total thermal generation emissions for the Base Period (as entered in Item S).

•

Item X. Calculate and enter the exported electrical generation emissions for the Base Period
(metric tons CO2e) by dividing the electricity exports Base Period average (as entered in Item H)
by the total electrical generation Base Period average (as entered in Item F), and multiplying the
result by the total electricity generation emissions for the Base Period (as entered in item T).

•

Item Y. Calculate and enter the onsite thermal generation emissions for the Base Period (metric
tons CO2e) by subtracting the value entered for Item W, above, from the total thermal generation
emissions for the Base Period (as entered in Item S).

•

Item Z. Calculate and enter the onsite electrical generation emissions for the Base Period (metric
tons CO2e) by subtracting the value entered for Item X, above, from the total electricity
generation emissions for the Base Period (as entered in Item T).

•

Item AA. Calculate and enter the exported thermal generation emissions for the Reporting Year
by dividing the thermal exports for the Reporting Year (as entered in Item M) by the total thermal
generation for the Reporting Year (as entered in Item K), and multiplying the result by the total
thermal generation emissions for the Reporting Year (as entered in item U).

•

Item BB. Calculate and enter the exported electrical generation emissions for the Reporting Year
by dividing the electricity exports for the Reporting Year (as entered in Item N) by the total
electrical generation for the Reporting Year (as entered in Item L), and multiplying the result by
the total electricity generation emissions for the Reporting Year (as entered in item V).

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103

•

Item CC. Calculate and enter the onsite thermal generation emissions for the Reporting Year
(metric tons CO2e) by subtracting the value entered for Item AA, above, from the total thermal
generation emissions for the Reporting Year (as entered in Item U).

•

Item DD. Calculate and enter the onsite electrical generation emissions for the Reporting Year
(metric tons CO2e) by subtracting the value entered for Item BB, above, from the total electricity
generation emissions for the Reporting Year (as entered in Item V).

Part B. Emission Reductions
1. Calculate Direct Emission Reductions from Onsite Energy Use. Use the method in question 1a,
below, if you are using the emissions intensity method to calculate onsite emission reductions. If
using absolute emissions reduction method to calculate onsite emission reductions, use the method in
question 1b, below.
a. Calculate Changes in Emissions Intensity from Energy Used Onsite. (Use this method if you
are using emissions intensity method to calculate onsite emission reductions).
•

Item EE. Calculate and enter the direct emission reductions from thermal generation used
onsite (metric tons CO2e) by calculating the difference between Item S divided by Item E and
Item U divided by Item K, and multiplying the result by the difference between Item K and
Item M.

•

Item FF. Calculate and enter the direct emission reductions from electrical generation used
onsite (metric tons CO2e) by calculating the difference between Item T divided by Item F and
Item V divided by Item L, and multiplying the result by the difference between Item L and
Item N.

b. Calculate Absolute Changes in Emissions from Energy Used Onsite. (Use this method if you
are using absolute emissions method to calculate onsite emission reductions).
•

Item GG. Calculate and enter the emission reductions from thermal generation used onsite
(metric tons CO2e) by subtracting the onsite thermal generation emissions for the Reporting
Year (as entered for Item CC above) from the onsite thermal generation emissions for the
Base Year (as entered for Item Y above).

•

Item HH. Calculate and enter the emission reductions from electrical generation used onsite
(metric tons CO2e) by subtracting the onsite electrical generation emissions for the Reporting
Year (as entered for Item DD above) from the onsite electrical generation emissions for the
Base Year (as entered for Item Z above).

2. Calculate Emission Reductions Associated with Energy Exports
a. Calculate the Thermal Energy Emission Reductions Due to Improvements in Historical
Emissions Intensity. To calculate Item II expressed in metric tons CO2e, subtract the result of
Item U divided by Item K from the result of Item S divided by Item E, and multiply the result by
Item G.

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b. Calculate the Thermal Energy Emission Reductions Due to Incremental Changes in
Thermal Exports. To calculate Item JJ expressed in metric tons CO2e, subtract the result of Item
U divided by Item K from Item Q, and multiply the result by the result of Item M minus Item G.
c. Calculate the Electricity Emission Reductions Due to Improvements in Historical Emissions
Intensity. To calculate Item KK expressed in metric tons CO2e, subtract the result of Item V
divided by Item L from the result of Item T divided by Item F, and multiply the result by Item H.
d. Calculate and Enter the Electricity Emission Reductions Due to Incremental Changes in
Electricity Exports. To calculate Item LL expressed in metric tons CO2e, subtract the result of
Item V divided by Item L from Item R, and then multiply by the result of Item N minus Item H.
3. Summarize Emission Reductions
•

Item MM. Calculate and enter the reductions associated with onsite energy use, expressed in
metric tons CO2e, which is the sum of Item EE and Item FF, if using the Changes in Emissions
Intensity method, or the sum of Item GG and HH, if using the Changes in Absolute Emissions
method.

•

Item NN. Calculate and enter the total emission reductions from energy generation and exports,
expressed in metric tons CO2e, by summing Items II, JJ, KK, and LL.

•

Item OO. Sum and enter the total emission reductions, expressed in metric tons CO2e, by adding
the reductions associated with onsite energy use (as calculated in MM) and the total emission
reductions from energy generation and exports (as calculated in NN).

4. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
5. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
6. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check “Government requirement and “Local requirement.”
7. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

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105

1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of the entity receiving the reduction in Column 1,
enter the Units in which the reduction is denominated (metric tons) in Column 3, and enter the
quantity of the reduction in Column 4. The reduction distributed must be recorded in carbon dioxide
equivalent; therefore, CO2e has been printed under Gas in Column 2.

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106

B15. Other Action-specific Methods
Complete Addendum B15 if you intend to calculate emission reductions using the generic, other actionspecific method. Note that this method can only be used if it is not possible to use any of the other
emission reduction methods contained in Addendum B (B1 – B14).
If you are reporting reductions for a subentity, enter the name of the subentity in the space provided.

Part A. Action Identification
1. Explain Why It Was Not Possible to Use Any of the Other Methods to Estimate Reductions.
Provide an explanation in the space provided of why none of the other emission reduction methods
(embodied in Addenda B1 through B14) could be used to estimate reductions for your entity or
subentity.
2. Enter Date Action Was Initiated. Enter the month and year when the action was initiated.
3. Was the Action Reported Last Year? Indicate whether you have submitted information on this
action in a previous Reporting Year by checking the “Yes” or “No” checkbox.
4. Identify Activities Affected by the Action. Identify the activities that were affected by the action
and provide specific information on the technology, process, or output involved.
5. Identify Equipment Affected by the Action. Identify and quantify any equipment that was affected
by the action. For example, the reporter should provide the number of vehicles, transformers, or lights
affected by the action.
6. Identify the Emission Sources Affected by the Action. Identify the emission sources that were
affected by the action.

Part B. Emission Reduction Computation
1. Enter Activity Data, Emission Coefficients, and Conversion Factors. Enter any activity data,
emission coefficients, and conversion factors that you used to estimate the emission reduction for
your action. For example, an entity conducting an motor efficiency effort would report the following
information:
•

Item A. Base Period average annual electricity consumption by motors in kWh.

•

Item B. Reporting Year electricity consumption by motors in kWh.

•

Item C. Applicable regional electricity end use emission coefficient in metric tons CO2 per
MWh.

2. Enter Equation(s) Used to Calculate Base Period and Reporting Year Emissions in Question 3.
Using the item designations for the information entered in Question 1, enter the equations used to
calculate the reduction. For the above example, the equation would be written as follows:
Base Period Emissions = A * (1 MWh/1000 kWh) * C
Reporting Year Emissions = B * (1 MWh/1000 kWh) * C

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3. Calculate Emission Reductions. Calculate and enter emissions and emission reductions for the
following sources of emissions affected by the action: Direct (Column 3), Indirect from Purchased
Energy (Column 4), and Other Indirect (Column 5). Calculate and enter the following:
•

Item K. Base Period Emissions. Calculate and enter the average annual emissions associated
with the action during the Base Period.

•

Item L. Reporting Year Emissions. Calculate and enter the emissions associated with the action
during the Reporting Year.

•

Item M. Registered Emission Reductions If you intend to register emission reductions,
calculate and enter the reductions of Direct Emissions (Column 3) and Indirect Emissions from
Purchased Energy (Column 4) by subtracting Reporting Year Emissions (Item L) from Base
Period Emissions (Item K). (Note that reductions of Other Indirect Emissions may not be
registered and must be entered under Item N.)

•

Item N. Reported Emission Reductions If you intend to report emission reductions, calculate
and enter the reductions of Direct Emissions (Column 3), Indirect Emissions from Purchased
Energy (Column 4), and Other Indirect Emissions (Column 5) by subtracting Reporting Year
Emissions (Item L) from the corresponding Base Period Emissions value
(Item K).

4. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
5. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
6. Identify the Cause(s) of the Emission Reduction(s). Check the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting for a foreign subentity and the reductions were caused by a
requirement of a foreign government, check Government Requirement and Local Requirement.
7. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part D if you have distributed the reductions reported by the entity or subentity in Part C,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of the entity receiving the reduction in Column 1,
enter the emission reduction type (Direct, Indirect, or Other Indirect) in Column 2, enter the Units in
which the reduction is denominated (metric tons) in Column 4, and enter the quantity of the reduction

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in Column 5. The reduction distributed must be recorded in carbon dioxide equivalent; therefore,
CO2e has been printed under Gas in Column 3. Sum the total direct, indirect, or other indirect
reductions and enter these amounts in the specified Total rows.

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B16. Destruction of Chlorofluorocarbons
Complete Addendum B16 when using the action specific method for calculating emission reductions
associated with destruction of chlorofluorocarbons (CFCs) as described in 2.4.5.6.8 of the Technical
Guidelines pursuant to Section 300.8(h)(5) of the General Guidelines. Reporters may report but not
register reductions associated with the destruction of CFCs.
If you are reporting but not registering reductions for a subentity, enter the name of the subentity in the
space provided.

Part A. Action Identification
1. Enter Name and Location of Facility Where CFCs Were Destroyed. Enter the name and location
of each facility where action occurred.
2. Enter Date CFC Destruction Began. Enter the month and year the action was initiated. This is the
earliest date when a facility listed in Part A, Question 1 began destroying CFCs.
3. Describe Action. Describe the action taken in the space provided, explaining its basic nature, general
characteristics, and the manner in which it reduced emissions. Include all information important to
understanding the action and it effects on emissions, as well as any special conditions necessary to
replicate its achievements.
4. Was the Action Reported Last Year? Indicate “Yes” if you included this action (for any of the
facilities listed in Part A, Question 1) on last year’s Form EIA-1605 report. If you did not include the
action in last year’s report, or you did not file a Form EIA-1605 report last year, indicate “No.”

Part B. Emission Reductions
1. Enter Type and Quantity of CFCs Destroyed. In Column 1, indicate the type of CFC destroyed. In
Column 2, report the unit of measure expressed as kilograms or metric tons. In column 3, enter the
quantity of each type of CFC destroyed. In Column 4, indicate whether the reduction was transferred
to another reporting entity. If “yes,” complete Part C.
2. Identify Types of Actions That Were the Likely Cause of the Reductions Achieved. Using the
action type codes in Appendix M, enter the codes for all applicable activity types that were the likely
cause of the reductions in the boxes provided.
3. Describe the Actions That Were the Likely Causes of the Reductions Achieved. Use the space
provided to provide a brief summary of the actions that contributed to the emission reductions
achieved in the Reporting Year.
4. Identify the Cause(s) of the Emission Reduction(s). Select the applicable check boxes
corresponding to the causes of the emission reductions achieved by your entity or subentity. If the
reduction is the result of a government requirement, check the applicable requirement types (Federal,
State and/or Local). If you are reporting but not registering for a foreign subentity and the reductions
were caused by a requirement of a foreign government, check Government Requirement and Local
Requirement.

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5. Summarize Benefits and Costs of the Actions Taken to Reduce Greenhouse Gas Emission
(Optional). Reporters may use the space provided to record information on the benefits and costs of
the actions taken to reduce emissions, such as the expected rates of return, life cycle costs, or benefit
to cost ratios, using appropriate discount rates.

Part C. Distribution of Emission Reductions to Other 1605(b) Reporters
Complete Part C if you have distributed the reductions reported by the entity or subentity in Part B,
Question 1 to another reporter to the Voluntary Reporting of Greenhouse Gases (1605(b)) Program.
1. Where Applicable, Enter Emission Reductions Distributed to Other 1605(b) Reporters. For
each emission reduction distributed, enter the name of the entity receiving the reduction in Column 1,
enter the native gas in Column 2, enter the Units in which the reduction is denominated (metric tons
or kilograms) in Column 3, and enter the quantity of the reduction in Column 4.

Voluntary Reporting of Greenhouse Gases

111

Instructions for Addendum C, Country-specific Factors Used
to Estimate Emissions from Foreign Sources
Complete Addendum C if you are reporting emissions for a foreign subentity.
1. Enter Information on Emission Factors Used to Estimate Emissions for Foreign Subentities.
Enter the following information for each emission factor used in estimating emissions for a foreign
subentity:
a. Emissions Type (Column 1). Enter the Emission Type in column 1 (e.g., Direct, Indirect from
Purchased Energy, Other Indirect, Terrestrial Carbon Flux and Stocks).
b. Emission Source (Column 2). Enter the Emission Source for which the factor was used using the
codes listed in Appendix J in Column 2.
c. Gas (Column 3). Identify the gas for which the factor is applicable in Column 3.
d. Unit of Measure (Column 4). Enter the unit of measure for the factor (e.g., metric tons of gas
per MMBtu).
e. Factor Value (Column 5). Enter the quantitative value of the factor in Column 5.
f.

Countries/Regions (Column 6). List the countries or regions for which you have used the
emission factor in Column 6. For countries, use the country codes in Appendix C.

g. Factor Source (Column 7). Use the Item letter in the left hand column of the table in Question 2
to identify the source of the emission factor (e.g., publication, Web site) listed. If there is no
publically available documentation for the emission factor, enter “T” and describe how this factor
was developed in Question 3.
2. List the Publications and Other Sources for Factors Used to Estimate Foreign Emissions. List
the publications and other reference that were the sources for the emission factors used in preparing
the emissions inventory for any foreign subentity included in your report.
3. Document Reporter-defined Emission Factors. For emission factors that do not have publicly
available documentation exists or to which you have made adjustments, describe how these factors
were developed or adjusted in the space provided below.

Voluntary Reporting of Greenhouse Gases

112

Appendix A. North American Industrial Classification
System (NAICS) Codes
Agriculture, Forestry, Fishing and Hunting
111
Crop Production
112
Animal Production
113
Forestry and Logging
114
Fishing, Hunting and Trapping
115
Support Activities for Agriculture and Forestry
Mining
211
212
213

Oil and Gas Extraction
Mining (except Oil and Gas)
Support Activities for Mining

Utilities
221

Utilities

Construction
236
Construction of Buildings
237
Heavy and Civil Engineering Construction
238
Specialty Trade Contractors
Manufacturing
311
Food Manufacturing
312
Beverage and Tobacco Product Manufacturing
313
Textile Mills
314
Textile Product Mills
315
Apparel Manufacturing
316
Leather and Allied Product Manufacturing
321
Wood Product Manufacturing
322
Paper Manufacturing
323
Printing and Related Support Activities
324
Petroleum and Coal Products Manufacturing
325
Chemical Manufacturing
326
Plastics and Rubber Products Manufacturing
327
Nonmetallic Mineral Product Manufacturing
331
Primary Metal Manufacturing
332
Fabricated Metal Product Manufacturing
333
Machinery Manufacturing
334
Computer and Electronic Product
Manufacturing
335
Electrical Equipment, Appliance, and
Component Manufacturing
336
Transportation Equipment Manufacturing
337
Furniture and Related Product Manufacturing
339
Miscellaneous Manufacturing

Wholesale Trade
423
Merchant Wholesalers, Durable Goods
424
Merchant Wholesalers, Nondurable Goods
425
Wholesale Electronic Markets and Agents and
Brokers
Retail Trade
441
Motor Vehicle and Parts Dealers
442
Furniture and Home Furnishings Stores
443
Electronics and Appliance Stores
444
Building Material and Garden Equipment and
Supplies Dealers
445
Food and Beverage Stores
446
Health and Personal Care Stores
447
Gasoline Stations
448
Clothing and Clothing Accessories Stores
451
Sporting Goods, Hobby, Book, and Music
Stores
452
General Merchandise Stores
453
Miscellaneous Store Retailers
454
Nonstore Retailers
Transportation and Warehousing
481
Air Transportation
482
Rail Transportation
483
Water Transportation
484
Truck Transportation
485
Transit and Ground Passenger Transportation
486
Pipeline Transportation
487
Scenic and Sightseeing Transportation
488
Support Activities for Transportation
491
Postal Service
492
Couriers and Messengers
493
Warehousing and Storage
Information
511
Publishing Industries (except Internet)
512
Motion Picture and Sound Recording
Industries
515
Broadcasting (except Internet)
516
Internet Publishing and Broadcasting
517
Telecommunications
518
Internet Service Providers, Web Search
Portals, and Data Processing Services
519
Other Information Services

Voluntary Reporting of Greenhouse Gases

113

Finance and Insurance
521
Monetary Authorities - Central Bank
522
Credit Intermediation and Related Activities
523
Securities, Commodity Contracts, and Other
Financial Investments and Related Activities
524
Insurance Carriers and Related Activities
525
Funds, Trusts, and Other Financial Vehicles

Real Estate and Rental and Leasing
531
Real Estate
532
Rental and Leasing Services
533
Lessors of Nonfinancial Intangible Assets
(except Copyrighted Works)
Professional, Scientific, and Technical Services
541
Professional, Scientific, and Technical
Services
Management of Companies and Enterprises
551
Management of Companies and Enterprises
Administrative and Support and Waste Management
and Remediation Services
561
Administrative and Support Services
562
Waste Management and Remediation Services
Educational Services
611
Educational Services
Health Care and Social Assistance
621
Ambulatory Health Care Services
622
Hospitals
623
Nursing and Residential Care Facilities
624
Social Assistance

Arts, Entertainment, and Recreation
711
Performing Arts, Spectator Sports, and Related
Industries
712
Museums, Historical Sites, and Similar
Institutions
713
Amusement, Gambling, and Recreation
Industries
Accommodation and Food Services
721
Accommodation
722
Food Services and Drinking Places
Other Services (except Public Administration)
811
Repair and Maintenance
812
Personal and Laundry Services
813
Religious, Grantmaking, Civic, Professional,
and Similar Organizations
814
Private Households

Public Administration
921
Executive, Legislative, and Other General
Government Support
922
Justice, Public Order, and Safety Activities
923
Administration of Human Resource Programs
924
Administration of Environmental Quality
Programs
925
Administration of Housing Programs, Urban
Planning, and Community Development
926
Administration of Economic Programs
927
Space Research and Technology
928
National Security and International Affairs

Voluntary Reporting of Greenhouse Gases

114

Appendix B. U.S. Census Regions and
Abbreviations for States and U.S. Territories

Source: http://www.eia.doe.gov/emeu/reps/maps/us_census.html.

Census Bureau Regions and Divisions with State Abbreviations
REGION 1: NORTHEAST

REGION 2: MIDWEST*

Division 1: New England
Connecticut
CT
Maine
ME
Massachusetts
MA
New Hampshire
NH
Rhode Island
RI
Vermont
VT

Division 3: East North Central
Illinois
IL
Indiana
IN
Michigan
MI
Ohio
OH
Wisconsin
WI

Division 2: Middle Atlantic
New Jersey
NJ
New York
NY
Pennsylvania
PA

Division 4: West North Central
Iowa
IA
Kansas
KS
Minnesota
MN
Missouri
MO

Voluntary Reporting of Greenhouse Gases

115

Nebraska
North Dakota
South Dakota

NE
ND
SD

REGION 3: SOUTH
Division 5: South Atlantic
Delaware
DE
District of Columbia
DC
Florida
FL
Georgia
GA
Maryland
MD
North Carolina
NC
South Carolina
SC
Virginia
VA
West Virginia
WV
Division 6: East South Central
Alabama
AL
Kentucky
KY
Mississippi
MS
Tennessee
TN

REGION 4: WEST
Division 8: Mountain
Arizona
Colorado
Idaho
Montana
Nevada
New Mexico
Utah
Wyoming

AZ
CO
ID
MT
NV
NM
UT
WY

Division 9: Pacific
Alaska
California
Hawaii
Oregon
Washington

AK
CA
HI
OR
WA

Division 7: West South Central
Arkansas
AR
Louisiana
LA
Oklahoma
OK
Texas
TX
*Prior to June 1984, the Midwest Region was designated as the North Central Region.
Source: http://www.census.gov/geo/www/reg_div.txt.

Abbreviations for U.S. Territories
American Samoa
Federated States of
Micronesia
Guam
Midway Islands
Puerto Rico
U.S. Virgin Islands

AQ
FM
GQ
MQ
PR
VQ

Voluntary Reporting of Greenhouse Gases

116

Appendix C. Country Codes
Code

Country

Code

Country

Afghanistan

Bulgaria

Albania

Burkina Faso

Algeria

Burma

Andorra

Burundi

Angola

Cambodia

Anguilla

CM Cameroon

Antarctica

Canada

Antigua and Barbuda

Cape Verde

Argentina

Cayman Islands

Armenia

Central African Republic

Aruba

Chad

Ashmore and Cartier Islands

Chile

Australia

China

Austria

Christmas Island

Azerbaijan

Clipperton Island

Bahamas, The

Cocos (Keeling) Islands

Bahrain

Colombia

Baker Island

Comoros

Bangladesh

Congo

Barbados

Congo, Democratic Republic of the

Bassas Da India

CW Cook Islands

Belarus

Coral Sea Islands

Belgium

Costa Rica

Belize

Cote D'ivoire

Benin

Croatia

Bermuda

Cuba

Bhutan

Cyprus

Bolivia

Czech Republic

Bosnia and Herzegovina

Denmark

Botswana

Djibouti

Bouvet Island

Dominica

Brazil

Dominican Republic

British Indian Ocean Territory

East Timor

British Virgin Islands

Ecuador

Brunei

Egypt

Voluntary Reporting of Greenhouse Gases

117

Code
ES El Salvador

Country

Code
HQ Howland Island

Country

Equatorial Guinea

Hungary

Eritrea

Iceland

Estonia

India

Ethiopia

Indonesia

Europa Island

Iran

Falkland Islands (Islas Malvinas)

Iraq

Faroe Islands

Ireland

Fiji

Israel

Finland

Italy

France

Jamaica

French Guiana

Jan Mayen

French Polynesia

Japan

French Southern and Antarctic Lands

Jarvis Island

Gabon

Jersey

Gambia, The

Johnston Atoll

Gaza Strip

Jordan

GG Georgia

Juan De Nova Island

GM Germany

Kazakhstan

Ghana

Kenya

Gibraltar

Kingman Reef

GO Glorioso Islands

Kiribati

Greece

Korea, Democratic People's Republic of

Greenland

Korea, Republic of

Grenada

Kuwait

Guadeloupe

Kyrgyzstan

Guatemala

Laos

Guernsey

Latvia

Guinea

Lebanon

Guinea-Bissau

Lesotho

Guyana

Liberia

Haiti

Libya

HM Heard Island and McDonald Islands

Liechtenstein

Honduras

Lithuania

Hong Kong

Luxembourg

Voluntary Reporting of Greenhouse Gases

118

Code
MC Macau

Country

Code
Country
CQ Northern Mariana Islands

Macedonia

Madagascar

MU Oman

Malawi

Pakistan

MY Malaysia

Palau

Maldives

Palmyra Atoll

Mali

Panama

Malta

Papua New Guinea

Man, Isle of

Paracel Islands

RM Marshall Islands

Paraguay

Martinique

Peru

MR Mauritania

Philippines

Mauritius

Pitcairn Islands

Mayotte

Poland

Mexico

Portugal

MD Moldova

Qatar

MN Monaco

Reunion

MG Mongolia

Romania

Russia

Montenegro

Norway

MH Montserrat

RW Rwanda

MO Morocco

St. Kitts and Nevis

St. Helena

WA Namibia

St. Lucia

Nauru

St. Pierre and Miquelon

Navassa Island

St. Vincent and The Grenadines

Nepal

WS Samoa

Netherlands

San Marino

Netherlands Antilles

Sao Tome and Principe

New Caledonia

Saudi Arabia

New Zealand

Senegal

Nicaragua

Serbia

Niger

Seychelles

Nigeria

Sierra Leone

Niue

Singapore

Norfolk Island

Slovakia

Mozambique

Voluntary Reporting of Greenhouse Gases

119

Code
SI Slovenia

Country

Code
TE Tromelin Island

Country

Solomon Islands

Tunisia

Somalia

Turkey

South Africa

Turkmenistan

South Georgia and the South Sandwich
Islands

Turks and Caicos Islands

Tuvalu

Spain

Uganda

Spratly Islands

Ukraine

Sri Lanka

United Arab Emirates

Sudan

United Kingdom

Suriname

United States

Svalbard

Uruguay

WZ Swaziland

Uzbekistan

SW Sweden

Vanuatu

Switzerland

Vatican City

Syria

Venezuela

Tajikistan

Vietnam

Tanzania

WQ Wake Island

Thailand

WF Wallis and Futuna

Taiwan

WE West Bank

Togo

Western Sahara

Tokelau

Yemen

Tonga

Zambia

Trinidad And Tobago

Zimbabwe

Sources: (1) National Institute of Standards and Technology, Information Technology Laboratory,
Federal Information Processing Standards Publication 10-4, Specifications for Countries, Dependencies,
Areas of Special Sovereignty, and Their Principal Administrative Divisions, 1995 April,
http://www.itl.nist.gov/fipspubs/fip10-4.htm.
(2) National Geospatial Intelligence Agency, FIPS 10-4 Change Notices, http://earthinfo.nga.mil/gns/html/fips_files.html.

Voluntary Reporting of Greenhouse Gases

120

Appendix D. Greenhouse Gas Reduction Initiatives
Domestic Voluntary Initiatives
Code
Program
AGS
AgSTAR
CCP
Cool Communities Program
CCTY
Clean Cities Program
CLL
Climate Leaders
CLV
Climate VISION
CMOP
Coalbed Methane Outreach Program
ESB
Energy Star Buildings and Green Lights Partnership
ESC
Energy Star Computers Program
ESSB
Energy Star Small Business Program
EST
Energy Star Transformers
ESP
Other Energy Star Programs
FSP
Forest Stewardship Program
LMOP
Landfill Methane Outreach Program
NGS
Natural Gas STAR
OTH
Other Federal, state and local programs
RBA
Rebuild America
RGGI
Regional Greenhouse Gas Initiative
RLMP
Ruminant Livestock Methane Program
SFERP Sulfur Hexafluoride (SF6) Emissions Reduction Partnership for Electric Power Systems
VAIP
Voluntary Aluminum Industrial Partnership
WWP
Waste Wise Program
Domestic Registries and Exchanges
Code
Program
CCAR
California Climate Action Registry
CCX
Chicago Climate Exchange
WVERR Wisconsin Voluntary Emission Reduction Registry
ERT
ERT GHG Registry Program
ECR
Eastern Climate Registry
NHGGR
New Hampshire GHG Registry
International Registries and Exchanges
Code
Program
EUETS
European Union Greenhouse Gas Emission Trading Scheme (EU ETS)
WBCF
World Bank Carbon Fund
IETS
International Emissions Trading System
WEC
World Energy Council GHG Emissions Reduction Programme
GEIM
La Programa GEI Mexico
CGGCR Canadian GHG Challenge Registry

Voluntary Reporting of Greenhouse Gases

121

Appendix E. Greenhouse Gases and Global Warming
Potentials (GWP)
GREENHOUSE GAS NAME
(1) Carbon Dioxide
(2) Methane
(3) Nitrous Oxide
(4) Hydroflourocarbons
HFC-23 (trifluoromethane)
HFC-32 (difluoromethane)
HFC-41 (monofluoromethane)
HFC-125 (pentafluoroethane)
HFC-134 (1,1,2,2-tetrafluoroethane)
HFC-134a (1,1,1,2-tetrafluoroethane)
HFC-143 (1,1,2-trifluorethane)
HFC-143a (1,1,1-trifluoroethane)
HFC-152 (1,2-difluorethane)
HFC-152a (1,1-difluoroethane)
HFC-161 (ethyl fluoride)
HFC-227ea (heptafluoropropane)
HFC-236cb (1,1,1,2,2,3-hexafluoropropane)
HFC-236ea (1,1,1,2,3,3-hexafluoropropane)
HFC-236fa (1,1,1,3,3,3-hexafluoropropane)
HFC-245fa (1,1,1,3,3-pentafluoropropane)
HFC-245ca (1,1,2,2,3-pentafluoropropane)
HFC-365mfc (pentafluorobutane)
HFC-43-10mee (decafluoropentane)
(5) Perfluorcarbons
Perfluoromethane
Perfluoroethane
Perfluoropropane
FC 3-1-10 (perfluorobutane)
Perfluorocyclobutane
Perfluoropentane
FC 5-1-14 (perfluorohexane)
(6) Sulfur Hexafluoride
2
(7) Chlorofluorocarbons
CFC-11 (trichlorofluoromethane)
CFC-12 (dichlorodifluoromethane)
CFC-13 (monochlorotrifluoromethane)
CFC-113 (Freon 113)
CFC-114 (dichlorotetrafluoroethane)
CFC-115 (monochloropentafluoroethane)

GREENHOUSE
GAS CODE
CO2
CH4
N2O

FORMULA
CO2
CH4
N2O

GWP
1
23
296

15
16
43
17
44
18
45
46
47
19
48
20
49
50
41
51
21
52
53

CHF3
CH2F2
CH3F
CHF2CF3
CHF2CHF2
CH2FCF3
CHF2CH2F
CF3CH3
CH2FCH2F
CH3CHF2
CH3CH2F
CF3CHFCF3
CH2FCF2CF3
CHF2CHFCF3
CF3CH2CF3
CHF2CH2CF3
CH2FCF2CHF2
CF3CH2CF2CH3
CF3CHFCHFCF2CF3

12000
550
97
3400
1100
1300
330
4300
43
120
12
3500
1300
1200
9400
9400
0
890
1500

22
23
42
30
54
51
31
SF6

CF4
C2F6
C3F8
C4F10
c-C4F8
C5F12
C6F14
SF6

5700
11900
8600
8600
10000
8900
9000
22200

01
02
56
03
04
05

CCl3F
CCl2F2
CClF3
CCl2FCClF2
CClF2CClF2
CF3CClF2

Intergovernmental Panel on Climate Change, Climate Change 2001: The Scientific Basis (Cambridge, UK: Cambridge University
Press, 2001).
2

The reporting of CFC emissions on Form EIA-1605 is optional. CFC emissions cannot be included in total
inventory emissions since reliable net global warming potentials are not available for these gases. Reductions in
CFC emissions may be reported but not registered.

Voluntary Reporting of Greenhouse Gases

122

Appendix F. Electricity Emission Factors
Electricity Emission Factors (metric tons CO2e/MWh)
Weighted Avg. 1991 - 1994

Weighted Avg. 1999 - 2002

Emission Reductions

Emission
Inventorya

Avoided
Emissionsb

Indirect
Emissionsc

Emission
Inventorya

Avoided
Emissionsb

Indirect
Emissionsc

(1) New York, Connecticut, Rhode
Island, Massachusetts, Vermont, New
Hampshire and Maine

0.500

0.814

0.874

0.466

0.742

0.791

(2) New Jersey, Delaware,
Pennsylvania, Maryland, West
Virginia, Ohio, Indiana and Michigan

0.799

0.900

1.007

0.782

0.900

0.997

(3) Illinois and Wisconsin

0.636

0.900

1.157

0.638

0.900

1.145

(4) Missouri, Kentucky, Virginia,
Arkansas, Tennessee, North
Carolina, South Carolina, Louisiana,
Mississippi, Alabama and Georgia

0.681

0.900

1.020

0.690

0.900

1.000

(5) Florida

0.718

0.835

0.895

0.678

0.785

0.837

(6)Texas

0.786

0.811

0.869

0.730

0.779

0.831

(7) Oklahoma and Kansas

0.857

0.900

0.984

0.867

0.900

0.986

(8)North Dakota, South Dakota,
Nebraska, Minnesota and Iowa

0.892

0.900

1.185

0.875

0.900

1.154

(9) Colorado, Utah, Nevada,
Wyoming and Montana

0.945

0.900

1.056

0.909

0.900

1.004

(10) New Mexico and Arizona

0.690

0.900

1.019

0.658

0.900

0.966

(11) Oregon, Washington and Idaho

0.124

0.900

1.053

0.147

0.778

0.830

(12) California

0.345

0.620

0.665

0.350

0.617

0.658

(13) Hawaii

0.861

0.853

0.915

0.858

0.848

0.904

(14) Alaska

0.797

0.900

1.004

0.749

0.857

0.914

Region

Emission Inventory Electricity Emission Factors based on average emissions intensity of total electric sector generation for
specified state-based region, including transmission and distribution (T&D) losses incurred in delivering electricity to point of use.
b
Avoided Emissions Benchmark Emission Factors based on average emissions intensity of fossil-fired generation for specified
state-based region, but no higher than 0.9 metric tons of CO2 equivalent per MWh. Note that the Avoided Emissions Benchmark
does not include (T&D) losses.
c
Indirect Emission Reductions Emission Factors for reduced purchases of electricity based on average emissions intensity of
fossil-fired generation for specified state-based region, including transmission and distribution (T&D) losses incurred in delivering
electricity to point of use.

Voluntary Reporting of Greenhouse Gases

123

Appendix G. Estimation Methods and Ratings
Source
Carbon Dioxide from Coal

Carbon Dioxide from Natural
Gas

Carbon Dioxide from Fuel Oil

Method
Stationary Combustion
CEM or mass balance supervised by a
government regulatory agency
Mass balance, measured consumption,
emission factor derived from plant-specific
periodic analysis
Mass balance, measured consumption,
emission factor derived from plant-specific
single analysis
Mass balance, estimated consumption
based on purchases or deliveries, emission
factor derived from plant-specific periodic
analysis
Mass balance, measured consumption,
emission factor is default based on coal
rank
Mass balance, estimated consumption
based on purchases or deliveries, emission
factor derived from plant-specific single
analysis
Mass balance, estimated consumption
based on purchases or deliveries, emission
factor is default based on coal rank
Continuous emissions monitoring or mass
balance supervised by a Government
regulatory agency
Mass balance where heating value is known
and falls between 975 and 1100 btu per
standard cubic foot.
Mass balance, where heating value and gas
composition are known and used to
calculate a situation-specific emission factor
(even if outside 975-1100 btu/scf range)
Mass balance based on purchases where
only volume is known (no heating value);
Mass balance of “rich” flare gas, or low btu
gas where composition is not known
Continuous emissions monitoring or mass
balance supervised by a government
regulatory agency
Mass balance Based on actual fuel
consumption and specific information about
fuel quality (e.g., heating value, density, or
actual carbon content)
Mass balance based on actual fuel
consumption (or purchases if stock changes
are not material), but default emission
factors
Mass balance based on purchases and
default emissions factors

Voluntary Reporting of Greenhouse Gases

Rating

Code

C01A1

C01A2

C01B1

C01B2

C01C1

C01C2

C01D1

C02A1

C02A2

C02A3

C02B1

C02C1

C03A1

C03A2

C03B1

C03B2

124

Source
Liquid Petroleum Gas

Methane & Nitrous Oxide
Emissions from Stationary
Source Combustion

Carbon Dioxide Emissions
from Refinery Fuel Gas

Carbon Dioxide Emissions
from Petroleum Coke

Method
CEM or mass balance using actual
quantities consumed (volume, weight or
heating value)
Mass balance using actual quantities
consumed (volume weight, or heating
value) so long as the actual product is
known to be propane or butane.
Mass balance using fuel purchase data
(with no correction for stock change, if
material)
Mass balance using “LPG” without
identification of a particular compound
Continuous Emission Monitor supervised by
a regulatory agency
Unsupervised CEM, unit-specific emission
factors base on actual measurements
Default emission factors based on
published sources.
Continuous emission monitoring (or mass
balance), supervised by a government
regulatory agency
Mass balance, based on volume, density
and composition from multiple gas samples
Mass balance, based on volume plus
density or heating value, and composition
from a single gas sample
Mass balance, based on actual heating
value, using default emissions factor
Mass balance, based on volume, using
assumed heating value and default
emissions factor
Continuous emission monitoring (or mass
balance supervised by a regulatory agency
Mass balance based on measured
consumption or complete estimate of usage
(including catalyst coke and non-fuel use, if
applicable), actual carbon content
composition of coke based on periodic
samples
Mass balance based on measured
consumption or complete estimate of usage
(including catalyst coke and non-fuel use, if
applicable), emissions factor based on onetime sample
Mass balance based on measured
consumption or complete estimate of
usage, plus default emissions factor
Mass balance based on marketable coke
only (if catalyst coke is being combusted)
and default emissions factor

Voluntary Reporting of Greenhouse Gases

Rating
A

Code
C04A1

C04A2

C04B1

C04C1

C05A1

C05B1

C05C1

C06A1

C06A2

C06B1

C06C1

C06D1

C07A1

C07A2

C07B1

C07C1

C07D1

125

Source
Carbon Dioxide from Venting
and Flaring of Natural Gas

Carbon Dioxide from
Combustion of Crude Oil

Carbon Dioxide Emissions
from Waste Fuels

Carbon Dioxide from NonFuel Use of Fossil Fuel

Carbon Dioxide Emissions
from Highway Vehicles

Method
Measured venting or flaring; actual
composition data from periodic samples
Estimated venting or flaring; actual
composition data from single sample
Estimated venting or flaring; assumed
composition using default emission factor
Continuous emission monitoring or mass
balance supervised by a regulatory agency
Measured fuel use; emissions factor based
on actual composition data
Measured fuel use; assumed composition
using default emission factor
Continuous emission monitoring or mass
balance supervised by a regulatory agency.
Pro-rated by measured waste composition.
Continuous emission monitoring or mass
balance supervised by a regulatory agency,
with emissions pro-rated by default waste
composition.
Default emissions factor multiplied by
quantity of waste combusted
Facility-level mass balance computation
with known product composition
Facility-level mass balance computation
with default emissions factor for product
Product consumption multiplied by default
emissions factor multiplied by a default
fraction combustion for asphalt, lubricants,
and solvents
Product consumption multiplied by default
emissions factor multiplied by default
fraction sequestered (petrochemical
feedstocks).
Mobile Sources
Mass balance based on fuel volume
burned, or bulk purchase data adjusted for
stock change
Mass balance based on bulk fuel purchase
not accounting for stock change
Mass balance based on distance traveled
and fuel economy data, or hours,
horsepower-hours, or ton-distance shipped
and fuel consumption per unit activity data
Mass balance based on fuel price or
expenditure data

Voluntary Reporting of Greenhouse Gases

Rating

Code

C08A1

C08B1

C08C1

C09A1

C09A2

C09B1

C10A1

C10B1

C10C1

C11A1

C11B1

C11B2

C11C1

D01A1
A
B

D01B1

D01C1

D01D1

126

Source
Carbon Dioxide Emissions
from Off –Road Vehicles,
Including Diesel Locomotives

Carbon Dioxide Emissions
from Water Borne Vessels

Carbon Dioxide Emissions
from Aircraft

Method
Mass balance based on actual fuel
consumed or via bulk purchase data that
accounts for stock change
Mass balance using fuel consumption
based on bulk purchase not accounting
for stock change
Mass balance based on distance
traveled and fuel economy for each
engine, or hours, horsepower hours of
operation, or ton-distance shipped and
fuel consumed per unit activity data
Mass balance based on fuel price data
only or default factors for fuel
consumption per unit activity data
Mass balance based on actual fuel
quantities consumed or bulk purchase
records accounting for stock change
Mass balance based on bulk fuel
purchase data not adjusted for stock
change
Mass balance based on distance
traveled data and fuel economy for each
engine, or hours, horsepower hours of
operation, or ton-distance shipped and
specific information on fuel consumed
per unit activity data
Mass balance based on fuel price data
only or default factors for fuel
consumption per unit of activity data
Mass balance based on measured
quantities loaded into vehicle or bulk
purchase records accounting for stock
change
Mass balance fuel consumption volume
from bulk purchase data not adjusted for
stock change
Mass balance based on distance
traveled and fuel economy for each
engine or hours, horsepower hours, or
ton-distance shipped and specific
information on fuel consumed per unit
activity data
Mass balance based on fuel price data
only or default factors for fuel
consumption per unit of activity data

Voluntary Reporting of Greenhouse Gases

Rating

Code

D02A1

D02B1

D02C1

D02D1

D03A1

D03B1

D03C1

D03D1

D04A1

D04B1

D04C1

D04D1

127

Source
Methane and Nitrous Oxide
from Highway Vehicles

Methane and Nitrous Oxide
from Off-Road and Marine
Vessels

Methane and Nitrous Oxide
from Aircraft

Hydrofluorocarbons from
Mobile Refrigeration and Air
Conditioning

Nitrous Oxide Emissions from
Adipic Acid Production

Method
Inference based on vehicle distance
traveled (or fuel consumption) and an
emission factor for specific vehicle types,
provided combustion and emission
control technology are known for each
vehicle
Inference based on total vehicle distance
traveled (for an uncharacterized vehicle
mix) and weight average emission factor
Inference based on fuel or energy
consumption data and specific factors
Inference based other activity data (e.g.,
distance traveled) to calculate fuel
consumption, if fuel economy factors are
specific
Inference based on default/generic fuel
economy values and available activity
data
Inference based on individual jet engine
aircraft LTO and cruise data and IPCC
default emission factors
Known fuel/energy consumption and
either LTO approach or emissions per
kilogram fuel
Inference based on other activity data
(e.g., distance traveled) use to calculate
fuel consumption to use with IPCC
factors, provided fuel economy data are
specific
Inference using other activity data (e.g.,
hours) and default/generic fuel economy
values
Mass balance, provided specific features
and data availability
Mass balance based on emission factors
(percent) for initial charge, annual
leakage, capacity remaining at disposal,
and recovery
Industrial Processes
Direct measurement, including
continuous emissions monitoring and
periodic direct measurements
Default emission factors using known
destruction and utilization factors for an
abatement technology
Default emission factors, using utilization
factors, and reflecting an uncontrolled
stream or default factor for an abatement
technology

Voluntary Reporting of Greenhouse Gases

Rating

Code

D04A1

D04B1

D05A1

D05B1

D05C1

D06A1

D06B1

D06C1

D06D1

D07A1

D07C1

E01A1

E01B1

E01C1

128

Source
Carbon Dioxide, PFCs, and
Sulfur Hexafluoride
Emissions from Aluminum
Production

PFCs from Aluminum
Production

Sulfur Hexafluoride from
Aluminum Production
Carbon Dioxide from
Ammonia Production

Carbon Dioxide from
Cement Production – Clinker
Production

Carbon Dioxide from
Cement Production –
Discarded Bypass/Cement
Kiln Dust

Carbon Dioxide from
Hydrogen Production
Carbon Dioxide Emissions
from Iron and Steel
Production – Reducing
Agent

Method
Mass balance based on quantity and
composition of reducing agents consumed
Mass balance based on default anode
composition values and data on quantity of
reducing agent consumed
Default emission factors
Smelter-specific slope factors based on
representative field measurements
Technology-specific slope factors (or
overvoltage coefficients), anode effect
frequency and duration (or anode effect
overvoltage), and production data
Inference method based on most recent
IPCC default emission factors
Inference method using purchase data
Direct measurement, including continuous
emission monitoring
Mass balance when carbon content of
feedstock fuel is known
Mass balance using default carbon content
value
Default emission factor of 1.26 tons carbon
dioxide per ton ammonia produced
Mass balance, clinker method, based on
measured calcium oxide content of clinker
Clinker method based on measured
magnesium oxide content of clinker
Default emission factor (includes emissions
from CaO and MgO)
Mass balance, cement method, based on
plant-specific raw material data and clinker
content of cement
Default clinker and additive fraction values
for appropriate cement production mix
Default emission factor of 0.499 tons
carbon dioxide per ton cement produced
Direct measurement
Plant-specific clinker emission factors and
data on portion of CKD that is calcined
Inference based on discarded CKD value,
assumed equal to two percent of CO2 from
clinker production
Direct measurement
Mass balance based on feedstock use of
fossil fuels
Plant-specific data on reducing agent
consumption and its carbon content
Default reducing agent emission factors

Voluntary Reporting of Greenhouse Gases

Rating

Code

E02A1

E02B1

E02B2

E03A1

E03B1

E03C1

E04A1

E05A1

E05B1

E05B2

E05C1

E06A1

E06A2

E06B1

E06A3

E06B2

E06C2

E07A1

E07B1

E07C1

E08A1

E08A2

E09A1

E09B1

129

Source
Carbon Dioxide Emissions
from Iron and Steel
Production – Furnace
Additives
Carbon Dioxide Emissions
from Iron and Steel
Production – Conversion of
Iron to Steel
Carbon Dioxide Emissions
from Iron and Steel
Production – Graphite
Electrodes in EAF Furnaces
Carbon Dioxide Emissions
from Iron and Steel
Production – All Processes
Carbon Dioxide Emissions
from Lime Production

Carbon Dioxide from
Limestone and Dolomite
Use

Carbon Dioxide from
Methanol Production

Methane from Methanol
Production
Methane from Petrochemical
Production
Nitrous Oxide from Nitric
Acid Production

Carbon Dioxide from Soda
Ash Production
Carbon Dioxide from Soda
Ash Use
Methane from Coal Mining
(all sources)

Method
Mass balance using default furnace-additive
emission factor

Mass balance based on plant-specific
carbon content of pig iron minus plantspecific carbon content of steel
Mass balance based on default carbon
content values
Mass Balance using plant-specific graphite
electrode emission factors
Mass Balance using default emission factor
Production times default emission factor of
1.75 tons carbon per ton of steel
Mass balance using limestone production
emission factor based on measured lime
purity value
Mass balance using IPCC default emission
factor
Mass balance using plant-specific emission
factor based on limestone and dolomite
content of the raw material consumed
Mass balance using IPCC default emission
factor
Direct measurement
Mass balance accounting for carbon
content of feedstock fuel minus carbon
content of methanol
Direct measurement
Use of IPCC provided default factors
Continuous emissions monitoring or other
direct measurement
Use of IPCC provided default factors
Continuous emissions monitoring
Emission factors based on direct, periodic
measurement of plant emissions
Default emission factors for uncontrolled
and non-selective catalytic reduction control
technologies from consensus-based
published sources
Default emission factors for uncontrolled
and non-selective catalytic reduction control
technologies
Emission factor based on production of
soda ash from trona
Emission factor based on molecular weight
ratio of carbon dioxide to soda ash
Direct measurement
Direct measurement augmented by indirect
estimates based on default emission factors
Indirect estimates based on default
emission factors

Voluntary Reporting of Greenhouse Gases

Rating

Code

E10A1

E11A2

E11B1

E12A1

E13A2

E14C1

E15A1

E15B1

E16A1

E16B1

E17A1

E17B1

A
B

E18A1
E18B1

E19A1

B
A

E19B1
E20A1

E20A2

E20B1

E20C1

E21A1

E22A1

E23A1

E23B1

E23C1

130

Source
Carbon Dioxide and Methane
from Oil and Natural Gas
Industries

Methane from Wastewater
and Sludge Handling

Nitrous Oxide from Disposed
Wastewater Treatment
Effluent
Methane from Landfilling

HFCs from HCFC-22
Production

Sulfur Hexafluoride from
Electrical Equipment

Method
Direct, site-specific measurements
Mass-balance approach, including
documentation on all data, factors, and
methods
Default emission factors based on general
activity data
Emission factors derived from measured
wastewater stream composition data
Default emission factors based on general
activity data
Direct measurement
IPCC method using measured, sitespecific effluent data
IPCC method using default values
IPCC First-order decay model using sitespecific waste and landfill parameters
Publicly available models that rely on
user-defined data elements
Publicly-available models that rely on
default parameters
Mass balance using single year, sitespecific DOC data
Mass balance using single year, default
DOC values
Continuous emissions monitoring
Emission estimates based on
representative direct measurement
Default, uncontrolled emission factors
with abatement/capture technology
reduction value if applicable
Mass balance by Life Cycle Stage of
Equipment (IPCC Tier 3a)
Mass Balance at the Manufacturer and
Facility Level (IPCC Tier 3b)
Life Cycle Stage using Emission Factors
(IPCC Tier 2a)
Inference Method using IPCC Default
Emission Factors (IPCC Tier 2b)
Potential Emissions Method (IPCC Tier 1)

Voluntary Reporting of Greenhouse Gases

Rating
A

Code
E24A1

E24B1

E24C1

E25A1

E25B1

E26A1

E26B1

E26C1

E27A1

E27A2

E27B1

E27C1

E27D1

E28A1

E28B1

E28C1

E29A1

E29A2

E29B1

E29C1

E29D1

131

Source
HFCs from Use of Air
Conditioning and
Refrigeration Equipment

SF6 Emissions from
Magnesium Production
Methods for High GWP
Gases from Semiconductor
Manufacturing

Carbon Dioxide, Methane,
and Nitrous Oxide from
Electricity Imports

Method
EPA Climate Leaders Material Balance
Method
EPA Climate Leaders Simplified Material
Balance Method
IPCC Good Practice Guidance Mass
Balance, or Top-Down Approach that
does not rely on emission factors
IPCC Revised 1996 Guidelines Tier 2Actual Emissions, using facility-specific
emission factors that have been
demonstrated to be highly representative
IPCC Revised 1996 Guidelines Tier 2Actual Emissions, using reasonably
representative facility-specific emission
factors
IPCC Revised 1996 Guidelines Tier 2Actual Emissions, using country-specific
emission factors
IPCC Revised 1996 Guidelines Tier 1Potential Emissions
California Climate Change Action Registry
General Reporting Protocol Mass Balance
Method
Mass balance using consumption data
Default emission factors based on general
activity data
Mass Balance at the specific process or
tool level (IPCC Tier 2a)
Mass Balance at the process or tool type
level (IPCC Tier 2b)
Mass Balance using WRI spreadsheets
with plant specific data
Mass Balance using site specific
purchase and abatement data (IPCC Tier
2c)
Mass Balance using WRI spreadsheets
with default factors
Indirect Emissions
Measured electricity consumption in
conjunction with source-specific,
generator-type or default regional or
default national emission rates and
system-specific or default transmission
loss factor
“Area” method estimate of electricity
consumption in conjunction with sourcespecific, generator-type or default regional
or default national emission rates and
system-specific or default transmission
loss factor

Voluntary Reporting of Greenhouse Gases

Rating

Code

E30A1

E30A2

E30A3

E30A4

E30B1

E30C1

E30D1

E30A5

E31A1

E31B1

E32A1

E32B1

E32B2

E32C1

E32C2

F01A1

F01B1

132

Source
Carbon Dioxide, Methane,
and Nitrous Oxide from
Steam or Hot Water Imports

Carbon Dioxide, Methane,
and Nitrous Oxide from
Chilled Water Purchases

Method
Measured heat consumption in
conjunction with source-specific emission
factor and source-specific or default
transmission loss factor
Measured heat consumption in
conjunction with default emission factor
and source-specific or default
transmission loss factor
“Area” method estimate of heat
consumption in conjunction with sourcespecific emission factor and sourcespecific or default transmission loss
factor
“Area” method estimate of heat
consumption in conjunction with default
emission factor and source-specific or
default transmission loss factor
Measured chilled water consumption data
used in conjunction with source-specific
COP and a source-specific or default
transmission loss factor

Measured chilled water consumption data
used in conjunction with default COP and
source-specific or default transmission
loss factor

“Area” method estimates of chilled water
consumption used in conjunction with
source-specific COP and source-specific
or default transmission loss factor

“Area” method estimates of chilled water
consumption in conjunction with default
COP and source-specific or default
transmission loss factor

Voluntary Reporting of Greenhouse Gases

Rating

Code

F02A1

F02B1

F02C1

F02D1

Same rating as
given to the
method used to
calculate
emissions (see
Step 4)
One value rating
lower than the
rating given to
the method used
to calculate
emissions (see
Step 4)
Two value
ratings lower
than the rating
given to the
method used to
calculate
emissions (see
Step 4)
D

F02X1

F02X2

F02X3

F02D1

133

Source
Carbon Dioxide, Methane,
and Nitrous Oxide from
Electricity and Heat
Purchases from Offsite CHP
Plants

Method
Measured steam/electricity consumption
data used in conjunction with sourcespecific emission rates and a sourcespecific or default transmission loss
factor
Measured steam/electricity consumption
data used in conjunction with the method
provided for allocating fuel use to thermal
and electrical generation, and a specific
or default transmission loss factor

“Area” method estimate of
steam/electricity consumption used in
conjunction with source-specific emission
rates and a source-specific or default
transmission loss factor

“Area” method estimate of
steam/electricity consumption used in
conjunction with the method provided for
allocating fuel use to thermal and
electrical generation, and a specific or
default transmission loss factor
Geologic Sequestration of Carbon Dioxide
Fugitive Emissions from the
Direct measurement and at least annual
extraction of Naturally
content analysis of gas
Occurring CO2
Mass balance based on before-and-after
measurements, minus amount extracted
(Equation 1)
Fugitive Emissions During
Difference between upstream and
Extraction from
downstream measurements based on
CEM or flow meter data (Equation 2)
Anthropogenic Source
Difference between upstream and
downstream measurements based on
annual emissions data (Equation 2)
Manufacturer’s specifications for capture
technology employed (Equation 3)
Fugitive Emissions During
Direct actual measurements at pipeline
beginning and endpoint (Equation 4)
Transport and Processing
Direct actual measurements at tank fill
and delivery (Equation 5)
Annual measurements at pipeline
beginning and endpoint (Equation 4)
Estimating without direct measurement
(Equation 6)
Use of EPA VOC emissions factors
(Equation 7)

Voluntary Reporting of Greenhouse Gases

Rating
Same rating as
given to the
method used to
calculate
emissions (see
Step 4)
One value rating
lower than the
rating given to
the method used
to calculate
emissions (see
Step 4)
Two value
ratings lower
than the rating
given to the
method used to
calculate
emissions (see
Step 4)

Code

F03X1

F03X2

F03X3

F03D1

G01A1

G01B1

G02A1

G02B1

G02C1

G03A1

G03A2

G03B1

G03C1

G03D1

134

Source
Fugitive Emissions from
Enhanced Oil Recovery

Post Injection Seepage to
atmosphere

Methane and Nitrous Oxide
from Enteric Fermentation
Methane and Nitrous Oxide
from Livestock Waste
Methane and Nitrous Oxide
from Crop Residue Burning
Methane from Rice
Cultivation
Nitrous Oxide from
Agricultural Soils
Carbon Dioxide from Lime
Applications to Agricultural
Soils
Carbon Dioxide Fluxes on
Mineral Soils

Method
Monitoring system for direct CO2 loss
measurement
Difference in CO2 needed and CO2
stored (Equation 8)
Monitoring plan using 4D seismic,
reservoir pressure monitoring, formation
fluid monitoring, shallow water sampling
(if present) and soil gas surveys
Monitoring plan using one or more
measurement techniques in both
categories
Monitoring plan using measurement
techniques in only one category
Agricultural Emissions and Sequestration
Inference using improved emission
factors
Inference using default emission factors
Inference Using Emission Factors
Specific to Livestock Category and
Waste Management System
Inference Using Default Emission
Factors
Inference Using Default Emission
Factors
Inference Using Specific Activity Data
and Default N2O Emission Factor

Carbon Dioxide Emissions on
Cultivated Organic Soils

Inference Using Default Emission
Factors
Model-based Estimates of CO2 Flux on
Mineral Soils with uncertainty estimates
less than or equal to 15 percent
Model-based Estimates of CO2 Flux on
Mineral Soils with uncertainty estimates
greater than 15 percent
Direct Measurement of Mineral Soil
Carbon Stocks
Inference Using Default Emission and
Sequestration Factors
Direct measurement of Organic Soil
Carbon Stock Change with associated
uncertainty levels of 15 percent or less
Direct measurement of Organic Soil
Carbon Stock Change with associated
uncertainty levels of more than 15
percent
Inference Using Default Emission
Factors

Voluntary Reporting of Greenhouse Gases

Rating

Code

G04A1

G04D1

G05A1

G05B1

G05C1

F01A1

F01B1

F02B1

F03B1

F04B1

F05B1

F06B1

F07A1

F07B1

A or B

F07X1

F07C1

F08A1

F08B1

F08B2

135

Source
Forest Ecosystem Carbon
Stocks

Forest Ecosystem Carbon
Stocks (continued)

Harvest Wood Products
Carbon Stocks

Method
Estimates from look-up tables that match
specific site conditions and management
practices, as documented using
independent data or information.
Use of the US Forest Service COLE
model or an approved model, validated
with data specific to the site conditions
and management practices.
Sampling with quantified accuracy
Estimates in look-up tables adapted to
specific site conditions and management
practices.
Use of an approved model that is
parameterized specifically for site
conditions and management practices.
Use of the U.S. Forest Service COLE
Model
Typical application of regional look-up
tables that generally match the site
conditions and management practices
Use of an approved model that generally
matches site conditions and
management practices.
Use of look-up tables for site conditions
and management practices that are not
represented accurately by the tables.
Use of an approved model validated with
data specific to the product mix of the
entity
Use of specific data on harvest and
product mix and default decay factors
provided in section 4 or the Appendix
Use of aggregate data on harvest and
default decay factors provided in section
4 of the appendix

Voluntary Reporting of Greenhouse Gases

Rating

Code

F09A1

F09A2

F10A1

F10B1

F10B2

F10B3

F10C1

F10C2

F10D1

F11A1

F11B1

F11C1

136

Appendix H. Fuel Emission Factors
Carbon Dioxide Emission Factors for Stationary Combustion
Fuel

Emission Factor

Units

Anthracite

102.58

kg CO2/MMBtu

Bituminous

92.53

kg CO2/MMBtu

Sub-bituminous

96.12

kg CO2/MMBtu

Lignite

95.47

kg CO2/MMBtu

Electric Power Sector

94.31

kg CO2/MMBtu

Residential/Commercial

94.53

kg CO2/MMBtu

Industrial Coking

93.04

kg CO2/MMBtu

Other Industrial

93.44

kg CO2/MMBtu

53.74

mt CO2 / 10 Btu

HHV of 1000 - 1025 Btu/scf

52.65

mt CO2 / 10 Btu

HHV of 1025 - 1050 Btu/scf

52.79

mt CO2 / 10 Btu

HHV of 1050 - 1075 Btu/scf

52.93

mt CO2 / 10 Btu

HHV of 1075 - 1100 Btu/scf

53.18

mt CO2 / 10 Btu

72.31542

mt CO2 / 10 Btu

70.8716

mt CO2 / 10 Btu

71.23159

mt CO2 / 10 Btu

78.8001

mt CO2 / 10 Btu

58.98

mt CO2 / 10 Btu

62.44

mt CO2 / 10 Btu

Isobutene

64.43

mt CO2 / 10 Btu

64.32

mt CO2 / 10 Btu

62.47

mt CO2 / 10 Btu

63.87

mt CO2 / 10 Btu

73.69

mt CO2 / 10 Btu

85.97

kg CO2/MMBtu

0.9979

kg CO2/gallon

Coal

Natural Gas
HHV of 975 - 1000 Btu/scf

9
9
9
9
9

Petroleum Fuels
Middle Distillate Fuels (No. 1, No. 2, No. 4 fuel
1
oil, diesel, home heating oil)
Jet Fuel ( JetA, JP-8)

Kerosene

Heavy Fuel Oil (No. 5, 6 fuel oil), bunker fuel
1

Ethane

Propane

N-butane

Unspecified LPG
Refinery Gas

Crude Oil

9
9
9
9
9
9
9

9
9

Other Fuels
Tires/Tire Derived Fuel
2

Waste Oil

Plastics from MSW

2885.5

kg CO2/metric ton

MSW

919

lbs CO2/short ton

MSW

lbs CO2/MMBtu

Energy Information Administration, Documentation for Emissions of Greenhouse Gases in the United States 2003, May 2005,
website: www.eia.doe.gov/oiaf//1605/ggrpt/documentation/pdf/0638(2003).pdf.
2
Energy Information Administration, Instructions for Form EIA-1605 (for Data Through 2005), Voluntary Reporting of Greenhouse
Gases Program, March 2006, Appendix B.

Voluntary Reporting of Greenhouse Gases

137

Carbon Dioxide Emission Factors for Transportation Fuels
Emission Factors
Transportation Fuel
Pounds CO2 Per Unit of Volume Metric Tons CO2 Per Billion Btu
Aviation Gasoline
18.15 per gallon
68.50
Biodiesel
-B100
0 per gallon
0
-B20
17.71 per gallon
59.17
-B10
19.93 per gallon
65.86
-B5
21.04 per gallon
69.16
-B2
21.70 per gallon
71.12
Diesel Fuel (No. 1 and No.
22.15 per gallon
72.43
2)
Ethanol/Ethanol Blends
-E100
0 per gallon
0
-E85
2.9 per gallon
14.59
-E10 (Gasohol)
17.41 per gallon
65.29
Motor Gasoline
19.36 per gallon
70.21
Jet Fuel, Kerosene
20.88 per gallon
70.17
Natural Gas
119.90 per 1000 cubic feet
52.80
Propane
12.60 per gallon
62.76
Residual Fuel (No. 5 and
25.75 per gallon
78.02
No. 6 Fuel Oil)

Voluntary Reporting of Greenhouse Gases

138

Appendix I. System and Fuel Codes for Purchased
Steam and Chilled/Hot Water
System Codes
Code

System Type
Steam/Hot Water Systems

WB
FB
AC
CC
EC
OT
UK

Water-tube Boiler
Fire-tube Boiler
Chilled Water Systems
Absorption Chiller
Engine-Driven Chiller
Electric-Driven Chiller
Other or Unknown Systems
Other
Unknown

Fuel Codes
Code
DF
KS
LG
MG
PC
RF
WO
ME
LF
FG
NG
PR
AC
BC
SB
LC
BM
GE
SL
TF
WW
MS
BD
EL
OT
UK

Fuel Type
Petroleum Products
Distillate Fuel (Nos. 1, 2, and 4 Fuel Oil and Diesel)
Kerosene
Liquified Petroleum Gases
Motor Gasoline
Petroleum Coke
Residual Fuel (Nos. 5 and 6 Fuel Oil)
Waste Oil
Natural Gas and Other Gaseous Fuels
Methane
Landfill Gas
Flare Gas
Natural Gas (Pipeline)
Propane
Coal
Anthracite
Bituminous
Subbituminous
Lignite
Renewable Fuels
Biomass
Geothermal
Solar
Tires/Tire-Derived Fuel
Wood and Wood Waste
Municipal Solid Waste
Biodiesel
Electricity
Electricity
Other or Unknown Fuels
Other
Unknown

Voluntary Reporting of Greenhouse Gases

139

Appendix J. Emission Source Codes
Emission Source Category
Stationary Combustion

Mobile Sources

Sector-Specific Industrial
Processes: General

Sector-Specific Industrial
Processes: Energy
Sector-Specific Industrial
Processes: Waste Handling
Sector-Specific Industrial
Processes: High GWP Gases

Agricultural Sources

Code
DIRECT EMISSIONS
SC01
SC02
SC03
SC04
SC05
MS01
MS02
MS03
MS04
MS05
IP01
IP02
IP03
IP04
IP05
IP06
IP07
IP08
IP09
IP10
IP11
EI01
EI02
WI01
WI02
GI01
GI02
GI03
GI04
GI05
AS01
AS02
AS03
AS04
AS05
AS06
AS07
AS08
AS09
AS10

Emission Source

Fossil fuel combustion
Non-standard fuel combustion
Waste fuels combustion
Biomass combustion
Nonfuel use of fossil fuels
Highway vehicles
Off-road vehicles
Marine vessels
Aircraft
Mobile refrigeration and air conditioning
Adipic acid production
Aluminum production
Ammonia production
Cement production
Hydrogen production
Iron and steel production
Lime production
Limestone and dolomite use
Methanol production
Nitric acid production
Soda ash production and use
Coal mines
Oil and natural gas industries
Domestic and industrial wastewater handling
Landfills
Aluminum production
HCFC-22 production
Industrial production and use of high GWP gases
Magnesium production
Semiconductor manufacture
Enteric fermentation
Livestock waste
Residue burning
st
Rice cultivation – 1 harvest
nd
Rice cultivation – 2 (“ratoon”) harvest
Agricultural soils – nitrogen application
Agricultural soils – organic soils
Lime application
Cultivation of organic soils
Other

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Emission Source Category
Fugitive Emissions
Associated with Geologic
Reservoirs

Indirect Emissions from
Purchased Energy

Other Indirect Emissions

Code
GR01
GR02
GR03

Emission Source
CO2 extracted from natural geologic reservoir
CO2 extracted from man-made geologic reservoir
Fugitive emissions from the extraction of naturally
occurring CO2
GR04
Fugitive emissions from the extraction of CO2 from
anthropogenic sources
GR05
Fugitive emissions during transport and processing
GR06
Fugitive emissions during injection and extraction for
enhanced resource recovery
GR07
Post-injection seepage from permanent geologic storage
reservoir
INDIRECT EMISSIONS
PE01
Electricity
PE02
Steam
PE03
Hot water
PE04
Chilled water
OI01
Employee commuting
OI02
Manufacture and sale of energy efficient products
OI03
Consumption of energy-intensive products
OI04
Other

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Appendix K. GDP Implicit Price Deflators
Chained Weighted Price Deflator for GDP[2000=100]
Year

Value

1987

73.204

1988

75.706

1989

78.569

1990

81.614

1991

84.457

1992

86.402

1993

88.390

1994

90.265

1995

92.115

1996

93.859

1997

95.415

1998

96.475

1999

97.868

2000

100.000

2001

102.402

2002

104.193

2003

106.409

2004

109.429

2005

112.744

2006

Source: Bureau of Economic Analysis, Table 1.1.4. Price Indexes for Gross Domestic Product

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Appendix L. Possible Output Measures
NAICS
Code
51

111
113
212
221

311

313

314

321

322

323
324

NAICS Description with Possible Output Metrics
Information
number of employees
square feet of building space
Health Care and Social Assistance
number of beds
square feet of building space
Crop Production
metric tons of product/raw material
Forestry and Logging
acres
Mining (except Oil and Gas)
metric tons of product/raw material
Utilities
kilowatt-hours
revenue (U.S. $)
Food Manufacturing
short tons of product/raw material
metric tons of product/raw material
lbs of product/raw material
kg of product/raw material
sacks (flour)
bushels (wheat)
kilolitres of product/raw material
Textile Mills
1000 lbs of product/raw material
million hours (spindle)
bales (cotton)
lbs (tie cord)
square yards (fabrics)
Textile Product Mills
dozens
square yards of product/raw material
Wood Product Manufacturing
billion board feet
cubic meters of product/raw material
Paper Manufacturing
short tons of product/raw material
metric tons of product/raw material
Printing and Related Support Activities
square meter
Petroleum and Coal Products Manufacturing
million barrels per day (crude throughput)

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NAICS
Code
325

326
327

331

332

333

334

335

336

NAICS Description with Possible Output Metrics
Chemical Manufacturing
short tons of product/raw material
metric tons of product/raw material
gallons of product/raw material
cubic ft. of product/raw material
Plastics and Rubber Products Manufacturing
metric tons of product/raw material
Nonmetallic Mineral Product Manufacturing
billion square feet of product/raw material
short tons of product/raw material
metric tons of product/raw material
metric tons (clinker)
kilograms of product/raw material
million dozen tumblers
million dozen cookware
million dozen stemware
million pieces tableware
1000 bricks
square meters (wall tile)
Primary Metal Manufacturing
million tons by metal smelted
1000 short tons steel in process
1000 short tons of finished steel
1000 metric tons of product by grade-carbon & furnace type
1000 metric tons of product by grade-alloy & furnace type
1000 metric tons of product by grade-stainless & furnace type
Fabricated Metal Product Manufacturing
million tons by metal
1000 units by type
Machinery Manufacturing
units by type
units by fuel-gas
units by fuel-diesel
units by fuel-Natural Gas
units by fuel-LPG
Computer and Electronic Product Manufacturing
units by type
square meters of silicon
Electrical Equipment, Appliance, and Component Manufacturing
units by type
1000 lbs gross (by type of material)
1000 units (if product type does not change substantially over time)
Transportation Equipment Manufacturing
units by type-cars
units by type-trucks
number of vehicles

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NAICS
Code
337
339
442
486
523
531

541

562
611

812

813

814

921

928

NAICS Description with Possible Output Metrics
Furniture and Related Product Manufacturing
units by type
Miscellaneous Manufacturing
units by type
Furniture and Home Furnishings Stores
units by type
Pipeline Transportation
barrels of throughput
Securities, Commodity Contracts, and Other Financial Investments
and Related Activities
square feet of building space
Real Estate
square feet of building space by category of commercial building
number of apartments
number of residential units
Professional, Scientific, and Technical Services
square feet of building space
number of employees
Waste Management and Remediation Services
tons of waste processed
Educational Services
number of students
number of faculty
Personal and Laundry Services
lbs laundry cleaned
number of employees
Religious, Civic, Professional, and Similar Organizations
by category of commercial building
square feet of building space
Private Households
household
number of inhabitants
Executive, Legislative, and Other General Government Support
number of employees
square feet of building space
by category of commercial building
National Security and International Affairs
square feet of building space
number of employees

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Appendix M. Action Type Codes
Action Category
1. Electricity Generation,
Transmission, and
Distribution

2. Cogeneration and Waste
Heat Recovery
3. Energy End Use

4. Transportation and OffRoad Vehicles

Code
A01
A02
A03
A04
A05
A06
A07
A08
A09
A10
A11
A12
A13
A14
A15
B01
C01
C02
C03
C04
C05
C06
C07
C08
C09
C10
C11
D01
D02
D03
D04
D05
D06
D07
D08
D09
D10
D11
D12
D13
D14
D15
D16
D17
D18

Action Type
General Generation, transmission & distribution projects
General generator improvements
Heat rate or other efficiency improvement
Availability improvement
Fuel Switching
Increase in low-emitting capacity
Decrease in high-emitting capacity
Dispatching changes only
Zero/low emitting power purchases
General transmission and distribution
High-efficiency transformers
Reconductoring
Distribution voltage upgrade
Other transmission & distribution improvements
Other electricity generation, transmission, and distribution
projects/activities
Cogeneration and waste heat recovery
General energy use
Equipment and appliances improvement or replacement
Lighting and lighting control
Load control
Heating, ventilation, and air conditioning
Building shell improvement
Motor and motor drive
Fuel switching
Industrial power systems
Urban forestry (energy effects only)
Other energy end-use projects/activities
General transportation
Marketing/manufacturing of more efficient vehicles
Marketing/manufacturing of more efficient vehicle
components
Marketing/manufacturing of alternative fuel vehicles
Operation of more efficient vehicles
Use of more efficient vehicle components
Operation of alternative fuel vehicles
General trip reduction (demand modification)
Demand Modification: Carpooling/Vanpooling
Demand Modification: Mass transit
Demand Modification: Employee parking buyout
Demand Modification: Telecommuting
Demand Modification: Other
Service efficiency improvements
Driver/operator training
Infrastructure improvement
Accelerated scrappage
Other transportation and off-road vehicle projects/activities

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Action Category
5. Waste Treatment and
Disposal —Methane

Code
E01
E02
E03
E04
E05
E06
E07
E08
E09
E10
E11
E12
E13

6. Agriculture —Methane and
Nitrous Oxide

F01
F02
F03
F04
F05
F06
F07
F08
F09

7. Oil and Natural Gas
Systems and Coal Mining —
Methane

G01
G02
G03
G04

G05
G06
G07
G08
G09
G10
G11
G12
G13

Action Type
General Waste Treatment and Disposal: Methane emissions
avoidance or recovery
Landfills: General methane emissions avoidance or recovery
Landfills: Landfill gas recovery for energy use
Landfills: Flaring landfill gas
Landfills: Modification of waste stream (e.g., yard waste
bans)
Landfills: Other
Wastewater Treatment: General methane emissions
avoidance or recovery
Wastewater Treatment: Biogas recovery for energy use
Wastewater Treatment: Flaring biogas
Wastewater Treatment: Modification of waste stream (e.g.
elimination of pulp and paper wastes)
Wastewater Treatment: Altered waste treatment (may be
mechanical or chemical)
Wastewater Treatment: Other
Other waste treatment and disposal activities reducing
emissions of methane
General Agriculture: Methane and nitrous oxide emissions
avoidance or recovery
General Livestock: General methane emissions avoidance
or recovery
Livestock: Reduced livestock production
Livestock: Improved livestock productivity
Livestock: Recovery of biogas from manure for energy use
Livestock: Recovery and flaring of biogas from manure
Cropland: Rice field drainage
Cropland: Improved nutrients management
Other agricultural projects reducing emissions of methane or
nitrous oxide
General oil and natural gas systems and coal mining
Oil and Natural Gas Systems: General methane emissions
avoidance or recovery
Oil and Natural Gas Systems: Reduction in gas vented due
to increased flaring
Oil and Natural Gas Systems: Reduction in gas vented due
to recovery for energy
Oil and Natural Gas Systems: Changes in operation and
maintenance practices
Oil and Natural Gas Systems: Equipment replacement and
upgrade
Oil and Natural Gas Systems: Natural gas reinjection
Oil and Natural Gas Systems: Reduced production
Oil and Natural Gas Systems: Recovery of glycol dehydrator
emissions
Oil and Natural Gas Systems: Other methane emissions
avoidance or recovery
Coal Mining: General methane emissions avoidance or
recovery
Coal Mining: Decreased production
Coal Mining: Change in operation and maintenance
procedures

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Action Category
7. Oil and Natural Gas
Systems and Coal Mining —
Methane (continued)

Code
G14
G15
G16
G17
G18
G19
G20
G21

8. Carbon Sequestration

9. Halogenated Substances

10. Other Emission
Reduction Projects

H01
H02
H03
H04
H05
H06
H07
H08
H09
H10
H11
I01
I02
I03
I04
I05
I06
I07
J01
J02
J03
J04
J05
J06
J07
J08
J09

Action Type
Coal Mining: Equipment replacement and upgrade
Coal Mining: Pre-mining degasification
Coal Mining: Gas recovery using in-mine horizontal
boreholes
Coal Mining: Gas recovery using gob wells
Coal Mining: Recovery of mine ventilation air
Coal Mining: Gas recovery from inactive mines
Coal Mining: Other methane emissions avoidance or
recovery
Other projects reducing methane emissions from oil and
natural gas systems and coal mining
General carbon sequestration
General tree planting
Afforestation
Reforestation
Urban Forestry (sequestration effects only)
Forest preservation
Modified forest management
Woody biomass production and other agroforestry
Wood products
Conservation tillage
Other carbon sequestration projects/activities
General halogenated substances
Reclamation: Recycling
Reclamation: Destruction
Substitution
Emission avoidance
Use of improved appliances
Other halogenated substances projects/activities
General projects
Other materials recycling/reuse
Waste/source reduction
Coal ash reuse
Underground injection of carbon dioxide
Reduction of process emissions
Research and development programs
Education and training programs
All other projects not included in the above categories

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Appendix N. Emission Benchmarks for Purchased
Steam and Chilled/Hot Water
Use these emission factors to calculate the following:
• Indirect emissions from the consumption of purchased steam and hot/chilled water for emissions
inventories.
• Reductions in indirect emissions resulting from the consumption of purchased steam and
hot/chilled water.
• Avoided emissions resulting from the sale of steam and hot/chilled water to another entity.
Emission Factors for Steam and Chilled/Hot Water
Energy Product
Steam or Hot Water (kg CO2e/MMBtu)
Chilled Water (kg CO2e/Ton-hours Cooling)
Absorption Chiller Using Natural Gas c
Engine-Driven Chiller Using Natural Gas c
Electric-Driven Chiller c

Emission
Inventory
a
86.845
0.871
0.581
see notes
below

Emission Reductions
Avoided
Indirect
Emissions
Emissions
b
a
78.95
86.845

see notes
d
below

0.871
0.581
see notes
below

Weighted average based on Energy Information Administration’s (EIA) 1998 Manufacturers Energy Consumption Survey data on
the quantities of natural gas, coal, and residual and distillate fuel oils consumed as boiler fuel, carbon coefficients provided in EIA's
Assumptions to the Annual Energy Outlook 2003, and EIA/OIAF efficiency assumptions of 80, 81, and 82 percent for natural gas,
coal and petroleum boilers, respectively. Value also includes 10 percent loss during transmission.
b
Same methodology as emission inventory and indirect emission reductions factors but does not include transmission losses.
c
Chilled water efficiencies based on California Climate Action Registry, General Reporting Protocol (October 2002).
d
All avoided emission reductions are assumed to displace chilled water from electric driven chillers.
Source: U.S. Department of Energy, Office of Policy and International Affairs, Technical Guidelines to the Voluntary Reporting of
Greenhouse Gases (1605(b)) Program (March 2006) p. 154-156.

Notes – Electric Driven Chiller Calculations:

The quantity of emissions associated with a unit of electricity varies on a regional basis according to the
mix of electric power generators in a given region. When calculating indirect and avoided emissions
associated with chilled water obtained from electric driven chillers, reporters should use regional
electricity emission factors in Appendix F – Electricity Emission Factors that reflect their appropriate
regional electricity emission rate. Reporters should use the formulas provided below to calculate
appropriate emission factors (kg CO2e/ton-hour Cooling) for electric-driven chilled water.
Chilled Water Emission Factor for Use in Calculating Indirect Emissions for Emission Inventories

Reporters should use this formula for determining an appropriate emissions factor for use in
indirect emissions inventory calculations. It includes a 10 percent thermal loss factor in
transmission, and makes use of the regional electricity emissions factors for emission inventories
found in Appendix F:
EF Chilled Water = 0.921 * EF Electric/Inventory
Where:
EF Chilled Water

Emissions Factor, expressed in kg CO2e/ton hour of cooling
purchased

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EF Electric/Inventory =

Appropriate Regional Electricity Emissions Factor for Emission
Inventory, expressed in MT CO2e/MWh

Chilled Water Emission Factor for Use in Calculating Reductions in Indirect Emission Reductions

Reporters should use this formula for determining an appropriate emissions factor for use in
indirect emission reductions calculations. It includes a 10 percent thermal loss factor in
transmission, and makes use of the regional electricity emissions factors for indirect emission
reductions found in Appendix F:
EF Chilled Water = 0.921 * EF Electric/Indirect
Where:
EF Chilled Water

EF Electric/Indirect =

Emissions Factor, expressed in kg CO2e/ton hour of cooling
purchased
Appropriate Regional Electricity Emissions Factor for Indirect
Emission Reductions, expressed in MT CO2e/MWh

Chilled Water Emission Factor for Use in Calculating Avoided Emissions

Reporters should use this formula for determining an appropriate emissions factor for use in avoided
emissions calculations. It does not include a thermal loss factor in transmission, and makes use of the
regional electricity emission factors for indirect emission reductions found in Appendix F:
EF Chilled Water = 0.837 * EF Electric/Indirect
Where:
EF Chilled Water

EF Electric/Indirect =

Emissions Factor, expressed in kg CO2e/ton hour of cooling
purchased
Appropriate Regional Emission Electricity Emissions Factor for
Indirect Emission Reductions from Appendix F, expressed in MT
CO2e/MWh

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Glossary of Selected Terms
Activity of a small emitter: With respect to a small emitter, any single category of anthropogenic
production, consumption or other action that releases emissions or results in sequestration, the annual
changes of which can be assessed generally by using a single calculation method.
Afforestation: The establishment of forest or forest stands on lands that have not been recently forested.
Aggregator: An entity that reports to the 1605(b) program on behalf of non-reporting entities. An
aggregator may be a large or small emitter, such as a trade association, non-profit organization or public
agency.
Agroforestry: A land-use system that involves deliberate retention, introduction, or mixture of trees or
other woody perennials in crop and animal production systems to take advantage of economic and/or
ecological interactions among the components.
Anaerobic lagoon: A liquid-based organic waste management installation characterized by waste
residing in water at a depth of at least 6 feet for periods of 30 to 200 days.
Anaerobic decomposition: Decomposition in the absence of oxygen, as in an anaerobic lagoon or
digester, which produces CO2 and CH4.
Anthropogenic: Greenhouse gas emissions and removals that are a direct result of human activities or are
the result of natural processes that have been affected by human activities.
Avoided emissions: The greenhouse gas emission reductions that occur outside the organizational
boundary of the entity as a direct consequence of changes in the entity’s activity, including but not
necessarily limited to the emission reductions associated with increases in the generation and sale of
electricity, steam, hot water or chilled water produced from energy sources that emit fewer greenhouse
gases per unit than other competing sources of these forms of distributed energy.
Base period: A period of 1-4 years used to derive the average annual base emissions, emissions intensity
or other values from which emission reductions are calculated.
Base value: The value from which emission reductions are calculated for an entity or subentity. The
value may be annual emissions, emissions intensity, kilowatt-hours generated, or other value specified in
the 1605(b) guidelines. It is usually derived from actual emissions and/or activity data derived from the
base period.
Biofuels: Liquid fuels and blending components produced from biomass (plant) feedstocks, used
primarily for transportation.
Biogenic emissions: Emissions that are naturally occurring and are not significantly affected by human
actions or activity.
Biomass: Non-fossilized organic matter available on a renewable basis, including organic material (both
living and dead) from above and below ground, e.g., trees, crops, grasses, tree litter, roots, animals, and
animal waste. Biomass includes forest and mill residues, agricultural crops and residues, wood and wood
residues, animal wastes, livestock operation residues, aquatic plants, fast-growing trees and plants, and
the organic portion of municipal and relevant industrial wastes.

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Boundary: The actual or virtual line that encompasses all the emissions and carbon stocks that are to be
quantified and reported in an entity's greenhouse gas inventory, including de minimis emissions. Entities
may use financial control or another classification method based on ownership or control as the means of
determining which sources or carbon stocks fall within this organizational boundary.
Calcining: The process of thermally decomposing carbonate into quicklime, as in cement manufacturing.
Carbon cycle: The flow of carbon through the atmosphere, ocean, terrestrial biosphere, and lithosphere.
Carbon exchange between carbon pools is driven by chemical, physical, geological, and biological
processes. Also see Carbon pool below.
Carbon dioxide equivalent (CO2e): The amount of carbon dioxide by weight emitted into the
atmosphere that would produce the same estimated radiative forcing as a given weight of another
radiatively active gas. Carbon dioxide equivalents are computed by multiplying the weight of the gas
being measured (for example, methane) by its estimated global warming potential. The global warming
potential (GWP) is the standard unit used for aggregating different greenhouse gases with dissimilar
radiative forcing properties into a common unit. Also see Global warming potential below
Carbon flow/carbon flux: The movement of carbon from one carbon pool to another, expressed as a
quantum transfer (flow), or as a rate per unit time (flux).
Carbon pool: Any reservoir of carbon. The four pools are atmosphere, biosphere, oceans and sediments.
Carbon stocks: The quantity of carbon stored in biological and physical systems including: trees,
products of harvested trees, agricultural crops, plants, wood and paper products and other terrestrial
biosphere sinks, soils, oceans, and sedimentary and geological sinks.
Chlorofluorocarbon (CFC): Any of the various compounds of carbon, hydrogen, chlorine, and fluorine,
typically used as refrigerants and for other purposes.
Climate Leaders: The EPA sponsored industry-government partnership that works with individual
companies to develop long-term comprehensive climate change strategies. Certain Climate Leaders
Partners have, working with EPA, set a corporate-wide greenhouse gas reduction goal and have
inventoried their emissions to measure progress towards their goal.
Climate VISION: The public-private partnership initiated pursuant to a Presidential directive issued in
2002 that aims to contribute to the President's goal of reducing greenhouse gas intensity through
voluntary frameworks with industry. Climate VISION partners have signed an agreement with DOE to
implement various climate-related actions to reduce greenhouse gas emissions.
Cogeneration facility: A facility producing electricity and another form of useful energy (such as heat or
steam) through sequential use of energy.
Coke: The solid black hydrocarbon left as a residual after the volatile hydrocarbons have been removed
from bitumen by distillation. It is a fuel product often used in metal processing as a fuel and a reduction
agent for oxide compounds, the use of which results in carbon dioxide emissions.
Conversion factor: A coefficient that converts units of one measurement system into corresponding units
in another measurement system.

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Cropland: A land cover/use category that includes areas used for the production of crops for harvest.
De minimis emissions: Emissions from one or more sources and of one or more greenhouse gases that, in
aggregate, are less than or equal to 3 percent of the total annual carbon dioxide (CO2) equivalent
emissions of an entity.

DOE: The U. S. Department of Energy.
Direct emissions: Emissions from sources within the organizational boundaries of an entity.
Direct measurement: Quantification of the greenhouse gas components of an exhaust stream by
continuous emissions monitoring (CEM) or sufficient periodic sampling to closely approximate
continuous monitoring.
Direct monitoring: See Direct measurement

Distributed energy: Electrical or thermal energy generated by an entity that is sold or otherwise
exported outside of the entity’s boundaries for use by another entity.
Double reporting: When one entity submits emission or reduction data more than once or when two or
more entities report the same emission or reduction.
Ecosystem carbon components:
Live tree – A living woody perennial plant (capable of reaching at least 15 feet in height) with a
diameter at breast height greater than 2.5 cm (1 inch), including the carbon mass in roots with
diameters greater than 0.2 to 0.5 cm (note the specific diameter threshold will depend on
sampling/estimation methods), stems, branches, and foliage.
Tree seedling – A trees less than 2.5 cm (1 inch) diameter at breast height.
Standing dead tree – A dead tree of at least 2.5 cm diameter at breast height that has not yet fallen,
including the carbon mass of coarse roots, stems, and branches.
Understory vegetation – Roots, stems, branches, and foliage of tree seedlings, shrubs, herbs, forbs,
and grasses.
Forest floor – Fine woody debris (smaller than 7.5 cm), tree litter, humus, and fine roots in the
organic forest floor layer above mineral soil.
Down dead wood – Logging residue and other coarse dead wood on the ground (greater than 7.5
cm diameter), as well as stumps and the coarse roots of stumps.
Soil – Includes fine roots and all other organic carbon not included in the above pools, to a depth of
one (1) meter.
Harvested wood – Wood removed from the forest ecosystem for the processing of various products.
Logging debris (slash) left in the forest after harvesting is not included.
EIA: The Energy Information Administration within the U.S. Department of Energy.
Emissions: The direct release of greenhouse gases to the atmosphere from any anthropogenic (human
induced) source and certain indirect emissions (releases) specified in this part.
Emissions coefficient: A unique value for scaling emissions to activity data in terms of a standard rate of
emissions per unit of activity (e.g., pounds of carbon dioxide emitted per Btu of fossil fuel consumed).
Emissions factor: see Emissions coefficient

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Emissions, fugitive: Any unintentional release of greenhouse gases to the atmosphere, including methane
from the processing, transmission, and/or transportation of fossil fuels, HFCs from stationary and mobile
air-conditioning and refrigeration equipment, SF6 from electric power distribution, and methane from
solid waste landfills.
Emissions intensity: Emissions per unit of output, where output is defined as the quantity of physical
output, or a non-physical indicator of an entity's or subentity's productive activity.
Emissions, process: Emissions inherent in a productive process, as in cement or ammonia manufacture,
as distinguished from those resulting from fuel combustion.
Emissions source: A discrete process, occurring at a particular location, which emits one or more
Greenhouse Gases.
Engineered sequestration: An engineered process whereby carbon dioxide is captured from the point of
emission and then stored in underground reservoirs (geologic sequestration), dissolved in deep oceans, or
converted to rock-like solid materials.
Enteric fermentation: Animal digestion aided by methane-generating microbes in the animal rumen and
intestine that produces greenhouse gas emissions, primarily methane.
Entity: The whole or part of any business, institution, organization, government agency or corporation, or
household that:
• Is recognized under any U.S. Federal, State or local law that applies to it;
• Is located and operates, at least in part, in the United States; and
• The emissions of such operations are released, at least in part, in the United States.
A reporting entity is an entity that has submitted a report under the 1605(b) program that has been
accepted by the Energy Information Administration.
Entity boundary: The limit in the scope of coverage for an entity’s emission inventory and emission
reduction report.
Entity statement: The 1605(b) participant’s description of entity name, primary activities, covered sites
and activities, emissions measurement method(s) and the applicability of each method to separate
operations. In the case of entities seeking to register emission reductions, the entity statement also
provides information on the methods used to define the operational boundaries of the entity and the
resulting entity boundaries, shared ownership arrangements, designation of a start year, description of
baseline methods, and identification of sub-entities to which different measurement methods may apply.
For more specific requirements of entity statements, see § 300.5 of 10 CFR Part 300, Guidelines for
Voluntary Greenhouse Gas Reporting.
Equity share: The percentage interest in ownership, benefits, or control that may govern entitlements to
emission reductions by participants in collective undertakings.
Estimation method: The technique, including key assumptions and data sources, used by a 1605(b)
participant to derive reported emissions, emission reductions, and/or sequestration where actual
measurement is not possible or practical.

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Financial control: The ability to direct the financial and operating policies of all elements of the entity
with a view to gaining economic or other benefits from its activities over a period of many years.
First reduction year: The first year for which an entity intends to register emission reductions; it is the
year that immediately follows the start year.
Flaring: The combustion of non-utilized gases prior to release into the atmosphere. See also Venting.
Forest land: Land at least 10 percent stocked by forest trees of any size, or formerly having such tree
cover, and not currently developed for non-forest uses. The minimum area considered for classification is
one (1) acre.
Forest management: The practical application of biological, physical, quantitative, managerial,
economic, social, and policy principles to the regeneration, tending, protection, harvest, access,
utilization, and conservation of forests to meet specified goals and objectives while maintaining the
productivity of the forest.
Fugitive emissions: Uncontrolled releases to the atmosphere of greenhouse gases from the processing,
transmission, and/or transportation of fossil fuels or other materials, such as HFC leaks from refrigeration,
SF6 from electrical power distributors, and methane from solid waste landfills, among others, that are not
emitted via an exhaust pipe(s) or stack(s).
General Guidelines: The emission and emission reduction Guidelines that appear in Part 300 of the U.S.
Code of Federal Regulations.
Geologic sequestration: A type of engineered sequestration, where captured carbon dioxide is injected
for permanent storage into underground geologic reservoirs, such as oil and natural gas fields, saline
aquifers, or abandoned coal mines.
Global warming potential (GWP): An index used to compare the relative radiative forcing of different
gases without directly calculating the changes in atmospheric concentrations. GWPs are calculated as the
ratio of the radiative forcing that would result from the emission of one kilogram of a greenhouse gas to
that from the emission of one kilogram of carbon dioxide over a fixed period of time, such as 100 years.
Grassland: Rangelands and pasturelands that are not considered cropland and would not become
forestland without human intervention.
Greenhouse gases (GHGs): The gases that may be reported to the Department of Energy under this
program. They are:
(1) Carbon dioxide (CO2)
(2) Methane (CH4)
(3) Nitrous oxide (N2O)
(4) HydrofluorocarbonsHFC-23 [trifluoromethane- (CHF3]HFC-32 [trifluoromethane-CH2F2],
CH2CF3, CH3F, CHF2CF3, CH2FCF3, CH3FCF3, CHF2CH2F, CF3CH3, CH2FCH2F, CH3CHF2,
CH3CH2F, CF3CHFCF3, CH2FCF2CF3, CHF2CHFCF3, CF3CH2CF3, CH2FCF2CHF2,
CHF2CH2CF3, CF3CH2CF2CH3, CH3 CHFCHFCF2)
(5) Perfluorocarbons (perfluoromethane-CF4, perfluoroethane-C2F6, C3F8, C4F10, c-C4F8, C5F12,
C6F14)
(6) Sulfur hexafluoride (SF6 )

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(7) Chlorofluorocarbons (CFC-11 [trichlorofluoromethane-CCl3F], CCl2F2, CClF3, CCl2FCClF2,
CClF2CClF2, ClF3CClF2,)
(8) Other gases or particles that have been demonstrated to have significant, quantifiable climate
forcing effects when released to the atmosphere in significant quantities and for which DOE has
established or approved methods for estimating emissions and reductions. (Note: As provided in §
300.6(i) of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting,
chlorofluorcarbons and other gases with quantifiable climate forcing effects may be reported to
the 1605(b) program if DOE has established an appropriate emission inventory or emission
reduction calculation method, but reductions of these gases may not be registered.)
Heating value: The amount of thermal energy released per unit of a fuel that is burned completely.
Hydrofluorocarbons (HFCs): A class of anthropogenically created chemical compounds composed of
one or more carbon atoms and varying numbers of hydrogen and fluorine atoms. Most HFCs have potent
radiative forcing effects, with 100-year GWPs generally between 1,300 and 12,000 times that of CO2.
Incidental lands: Entity landholdings that are a minor component of an entity’s operations and are not
actively managed for production of goods and services, including:
(1)Transmission, pipeline, or transportation right of ways that are not managed for timber
production;
(2) Land surrounding commercial enterprises or facilities; and
(3) Land where carbon stock changes are determined by natural factors.
Independent verifier: One who is qualified to attest to the accuracy and completeness of emissions
reports and who is capable of independent assessment by virtue of having no ties to the emitter that might
create a conflict of interest. For detailed qualifications of independent verifiers, see § 300.11 of 10 CFR
Part 300, Guidelines for Voluntary Greenhouse Gas Reporting.
Independent verification: A process by which an organizationally independent source assess the
accuracy, completeness and conformity with DOE Guidelines of proffered entity reports of emissions and
emission reductions, in accord with 1605(b) Guidelines. For detailed qualifications of independent
verification, see § 300.11 of 10 CFR Part 300, Guidelines for Voluntary Greenhouse Gas Reporting.
Indexed measure: An output measure, either physical or economic, that is defined relative to an index
year’s physical quantity or dollar value.
Indirect emissions: Greenhouse gas emissions from stationary or mobile sources outside the
organizational boundary that occur as a direct consequence of an entity’s activity, including but not
necessarily limited to the emissions associated with the generation of electricity, steam and hot/chilled
water used by the entity.
Intergovernmental Panel on Climate Change (IPCC): A panel established jointly by the World
Meteorological Organization and the United Nations Environmental Program in 1988 to assess scientific,
technical and socio-economic information relevant to climate change, its potential impacts, and options
for adaptation and mitigation.
Inventory: A quantified account of an entity’s total Greenhouse Gas emissions.
Joint venture: A legal organization that takes the form of a partnership in which the persons jointly
undertake a transaction for mutual profit. Generally each person contributes assets and share risks. Like
a partnership, joint ventures can involve any type of business transaction and the “persons” involved can

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be individuals, groups of individuals, companies, or corporations. (Source:
http://www.law.cornell.edu/wex/index.php/Joint_venture.)
Landfill gas: Gas that is generated by the decomposition of organic material at landfill disposal sites. The
average composition of landfill gas is approximately 50 percent methane and 50 percent carbon dioxide
and water vapor by volume. The methane percentage, however, can vary from 40 to 60 percent,
depending on several factors including waste composition (e.g. carbohydrate and cellulose content). The
methane in landfill gas may be vented, flared, combusted to generate electricity or useful thermal energy
on-site, or injected into a pipeline for combustion off-site.
Large emitter: an entity whose annual emissions are more than 10,000 metric tons of CO2 equivalent, as
determined in accordance with § 300.5(c) of 10 CFR Part 300, Guidelines for Voluntary Greenhouse
Gas Reporting.
Life cycle: The progression of a product or facility through its service life.
Look-up tables: Reference tables, typically provided to relate values of an observable parameter to
corresponding values of less easily observed variables.
Managed carbon stocks: Stocks that are affected by human decision or action. Examples include
managed forest, engineered carbon sinks, or certain agricultural practices.
Mass balance: A method for calculating emissions based on the mass and composition of fuel inputs,
appropriate emissions factors, and combustion performance.
Materials balance calculation: A computation of carbon flow through an industrial process.
Mineral soils: A soil consisting predominantly of, and having its properties determined predominantly
by, mineral matter. Usually contains less than 200 g/kg organic carbon (less than 120-180 g/kg if
saturated with water), but may contain an organic surface layer up to 30 cm thick.
Mobile source emissions: Transportation emissions, plus emissions from small engines such as
lawnmowers and equipment used at commercial and industrial sites, non-road equipment used in farming
and forestry, at airports, and at railroad and marine terminals.
Municipal solid waste: Residential solid waste and some non-hazardous commercial, institutional, and
industrial wastes.
Natural disturbances: Processes or events such as insect outbreaks, fire, disease, flooding, windstorms
and avalanches that cause ecosystem change.
Net carbon flow: The sum of all transfers of carbon between the land and the atmosphere over a
specified period. See also Carbon flow/carbon flux.
Net emission reductions or net entity-wide emission reductions: The sum of all annual changes in
emissions, eligible avoided emissions and sequestration of the greenhouse gases specifically identified in
§ 300.6(i), and determined to be in conformance with §§ 300.7 and 300.8 of 10 CFR Part 300, Guidelines
for Voluntary Greenhouse Gas Reporting.
Offset: An emission reduction that is included in a 1605(b) report and meets the requirements of 10 CFR
Part 300, Guidelines for Voluntary Greenhouse Gas Reporting, but is achieved by an entity other than the

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reporting entity. Offset reductions must not be reported or registered by any other entity and must appear
as a separate and distinct component of an entity’s report. Offsets are not integrated into the reporting
entity’s emissions or net emission reductions.
Operational control: The authority to introduce and implement operating policies in an organization.
Operations data system: A data collection system that reports the physical quantities of inputs utilized
and products manufactured. These data are typically produced for management and regulatory
compliance needs and are usually held at the facility level in the organization.
Organic growth/decline: Increases/decreases in greenhouse gas emissions as a result of changes in
production levels, net investment in new capacity, and changes in product mix, as distinguished from
acquisitions and divestitures.
Organic soils: Soil materials that are saturated with water and have 174g/kg or more organic carbon if
the mineral fraction has 500 g/kg or more clay, or 116 g/kg organic carbon if the mineral fraction has no
clay, or has proportional intermediate contents. If these materials were never saturated with water they
would have 203 g/kg or more organic carbon.
Organizational boundary: The scope of the entity covered by 1605(b) reporting, as defined in the entity
statement. Generally, the organizational boundary of an entity encompasses all facilities and operations
that are under the management control of the entity, which usually includes all land, facilities and vehicles
that are wholly or majority owned or under long-term lease by the entity, as well as certain other facilities,
vehicles or land that are under the management control of the entity. See also Entity Boundary.
Output: Output is a physical or economic measure used in determining an entity’s or subentity’s
emissions intensity that is a reliable indicator of the level of activity of the entity or subentity and is
related to the emissions levels of the entity or subentity.
Outsourcing: Contracting out activities by an entity to other businesses, where the output of the
outsourced activity is later re-integrated into the entity’s products or is otherwise integral to the entity’s
operations.
Permanence: The longevity of carbon in a carbon sink (such as forest land).
Perfluorocarbons (PFCs): A group of man-made chemicals composed of one or six carbon atoms and
four to fourteen fluorine atoms, containing no chlorine. PFCs are compounds derived from hydrocarbons
by replacement of hydrogen atoms by fluorine atoms. PFCs have several commercial uses and are emitted
as a byproduct of aluminum smelting and semiconductor manufacturing. PFCs have very high 100-year
Global Warming Potentials and are very long-lived in the atmosphere.
Prescribed fire: Intentionally set and managed forest burns, which further specific resource management
objectives.
Process emissions: See Emissions, process.
Process models: Mathematical representations of ecosystem processes, such as nitrogen and carbon
cycles.
Reforestation: The re-establishment of forest cover, naturally or artificially, on lands that have recently
been harvested or otherwise cleared of trees.

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Regeneration: The natural (by natural seeding, coppice, or root suckers) or artificial (by direct seeding or
planting) process of re-establishing tree cover on forestland.
Registration: The reporting of emission reductions that the EIA has determined meet the qualifications
for registered emission reductions set forth in the guidelines.
Reporting but not registering: If an entity does not choose to report emissions in a manner that
conforms to the registration requirements, including those set forth in §§ 300.6 and 300.7 of 10 CFR Part
300, Guidelines for Voluntary Greenhouse Gas Reporting, then the entity may choose to report on any
emissions or any emission reductions by complying with the other requirements of 10 CFR Part 300.
Reporting Year: The year that is the subject of a report to EIA.
Sequestration: The process by which CO2 is removed from the atmosphere, either through biologic
processes or physical processes.
Simplified Emission Inventory Tool (SEIT): A computer-based method, to be developed and made
readily accessible by EIA, for translating common physical indicators into an estimate of greenhouse gas
emissions.
Silviculture: The art and science of controlling the establishment, growth, composition, health, and
quality of forests and woodlands.
Sink: An identifiable discrete location, set of locations, or area in which CO2 or some other greenhouse
gas is sequestered.
Small emitter: An entity whose annual emissions are less than or equal to 10,000 metric tons of CO2
equivalent, as determined in accordance with § 300.5(c), and that chooses to be treated as a small emitter
under the guidelines.
Source: Any land, facility, process, vehicle or activity that releases a greenhouse gas.
Start year: The year upon which the initial entity statement is based and the last year of the initial base
period(s).
Stationary sources: Emission sources at fixed locations, such as power plants, factories, refineries,
mines, heating plants or waste conversion facilities.
Subentity: A component of any entity, such as a discrete business line, facility, plant, vehicle fleet, or
energy using system, which has associated with it emissions of greenhouse gases that can be
distinguished from the emissions of all other components of the same entity and, when summed with the
emissions of all other subentities, equal the entity's total emissions.
Sustainable Forest Management: The practice of managing forests to provide ecological, economic,
social and cultural benefits for present and future generations. For the purposes of 1605(b) reporting, a
determination of sustainably managed forests must be certified consistent with provisions of the
Technical Guidelines, Chapter 1.I.3.5.
Technical Guidelines: Detailed explanatory supplements to the 1605(b) General Guidelines.

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Terrestrial sequestration: Biotic sequestration of carbon in above- and below-ground biomass and soils.
Total emissions: The total annual contribution of the greenhouse gases (as defined in 10 CFR Part 300,
Guidelines for Voluntary Greenhouse Gas Reporting) to the atmosphere by an entity, including both
direct and indirect entity-wide emissions.
Total entity-wide emission reductions: The sum of all annual changes in emissions, carbon stocks and
avoided emissions of the greenhouse gases specifically identified in §300.6(f) 10 CFR Part 300,
Guidelines for Voluntary Greenhouse Gas Reporting, determined in conformance with §300.7 and 300.8
of those guidelines. In calculating this total, decreases in emissions and increases in carbon stocks and
avoided emissions are expressed as positive values.

Transportation sources: In the context of emissions, transportation sources include vehicles that
operate on roads and highways, as well as non-road vehicles, engines, and equipment, but exclude farm
equipment associated with particular farm premises. Examples of transportation sources include cars,
trucks, buses, earth-moving equipment, lawn and garden power tools, ships, railroad locomotives, and
airplanes.
United States or U.S.: The 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the
Commonwealth of the Northern Mariana Islands, Guam, American Samoa, and any other territory of the
United States.
Venting: Release of gases into the atmosphere without combustion. See also Flaring.
Verification: See Independent verification.
Wood products: Products derived from the harvested wood from a forest, including fuel-wood and logs
and the products derived from them such as cut timber, plywood, wood pulp, paper, etc. Includes both
products in use and in disposal systems such as landfills (but which have not yet decayed, releasing
carbon to the atmosphere as carbon dioxide and/or methane).

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File Title	Microsoft Word - Master Instructions_DRAFT_042507_FINAL.doc
Author	rry
File Modified	2007-04-25
File Created	2007-04-25