48C Application Data Sheet - GHG Reduction.xlsx

Qualifying Advanced Energy Project Credit - Notice 2023-18

48C Application Data Sheet - GHG Reduction.xlsx

OMB: 1545-2151

Document [xlsx]

Download: xlsx | pdf

Overview

Project Overview
Commercial Viability
Emissions Accounting
Workforce Community Engagement
Scope 1 - Stationary Combustion
Scope 1 - Process Emissions
Scope 1 - Refrigerants
Scope 1 - Fire Suppression
Scope 1 - Purchased Gases
Scope 2 - Electricity
Scope 2 - Steam
Scope 2 - Hydrogen
Optional - Offsets
Optional - RECs
Unit Conversions
Heat Content
Emission Factors
Help - Stationary Combustion
Help - Refrigeration and AC
Help - Fire Suppression
Help - Purchased Gases
Help - Electricity
Help - Market-Based Method
Help - Steam
Help - Hydrogen
Help - Offsets

Sheet 1: Project Overview

User Input	Calculated or from other tab	Instructions are in yellow boxes next to the corresponding inputs
This worksheet is used to capture information on Industrial Greenhouse Gas Reduction project proposals. Input data and assumptions should be substantiated in and show clear correspondence to applicant's project narrative. Applicant should first fill out the relevant user input (green) cells in the Project Overview tab. Data will be extracted from this workbook to compare submissions. Therefore, no cells, rows, or columns should be added.



Section	Applicant Information	Input	Units	Notes
Project Overview	Applicant Control Number			The control number used to track the application in the DOE 48C application portal.
	Company Name
	City (HQ)
	State (HQ)
	Zip Code (HQ)
	City (Facility)
	State (Facility)
	Zip Code (Facility)
	Qualified Investment ($)			Dollar amount of the qualified investment that "re-equips" the facility, as defined in 48C(b).
	Expected Credit Rate			Applicants should select a 30% tax credit if they anticipate meeting the wage and apprenticeship requirements under 48C(e)(5) and (6). Applicants who do not anticipate meeting those requirements should select 6% from the dropdown. For more on wage and apprenticeship requirements, please see Section 4 of IRS Notice 2023-18
	Tax Credit ($)	0		Calculated by multiplying Qualified Investment by Expected Credit Rate.
	Sector/Industry			Select the sector or industry that most closely matches the facility.
	If other Sector			If selected Other above, type a freeform answer.
	Facility Output Product			Brief description of the facility output product in 5 words or less (e.g., "rebar").
	Current production		tons/year	Current annual production in the facility covered by the greenhouse gas reduction project, expressed in tons of the facility output product per year.
	Future production		tons/year	Future annual production in the facility covered by the greenhouse gas reduction project, expressed in tons of the facility output product per year after the retrofit project. If the project will alter annual production (e.g., increase or decrease output), that should be reflected here and described in the narrative.
	GHG Emissions Reduction Approach			Select the process change that most closely describes the greenhouse gas reduction technique
	If other (or multiple) Decarbonization Approach			If selected Other above, type a freeform answer. If secondary or multiple equipment types are used, use freeform answer to describe
	Technology Readiness Level of decarbonization approach			Submit the Technology Readiness Level (1-9) of the technology, equipment, or process used in the GHG reduction project. To assess their technology, applicants may use DOE's CARAT tool here, based on the related Adoption Readiness Level: https://www.energy.gov/media/290831
	EPA GHGRP ID (if applicable)			Applicants subject to EPA GHGRP reporting should provide their GHGRP ID.
	Which emissions reduction eligibility requirement do you meet?			Applicants should select whether they achieve at least a 20% reduction in GHG emissions for Scope 1, Scope 2, a combination of Scopes 1 and 2, or a facility sub-unit. Regardless of eligibility, applicants must fill out at least facility-wide Scope 1 and Scope 2 emissions before and after the retrofit below; combined Scope 1 and Scope 2 emissions will be used to evaluate the holistic impact of the project.

Sheet 2: Commercial Viability

User Input	Calculated or from other tab	Instructions are in yellow boxes next to the corresponding inputs
This worksheet is used to capture information on commercial viability of Industrial Greenhouse Gas Reduction project proposals. Input data and assumptions should be substantiated in and show clear correspondence to applicant's project narrative. Applicant should first fill out the relevant user input (green) cells in the Project Overview tab. Data will be extracted from this workbook to compare submissions. Therefore, no cells, rows, or columns should be added. Cash flow statement instructions: In the appendix materials, applicants should provide an investment bank quality financial model for the project. The model should quantify the projected financial parameters including operating costs, operating revenues, financing cash flows, EBITDA, tax credits/liabilities, and ROI over the project lifespan. The model should also include a list of key economic/financial assumptions as a separate tab. The model should be dynamic and not hardcoded. [Please use nominal dollars, note inflation estimator used and the start year]






Section	Applicant Information	Input	Notes	Instructions
Organization	Organization type			Small business, medium business, large business, academic, federal government, state or local government, non-profit. Small and medium enterprises are classified in the North American Industry Classification System (NAICS) as any of sectors 31 through 33; and have a total number of employees within 165% of the size standard limits established by the Small Business Administration (SBA), based on the firm’s associated NAICS sector as set forth in 13 CFR Part 121.201.
	Public or private (if small, medium, or large business)
	Investment stage (if private)			Specify investment stage (e.g., series A, B, or C)
	Capital raised to date ($)			Specify capital raised to date and describe who led the last round of funding in the notes section
	Annual revenue ($)			Provide the revenue of the applicant company for the most recently completed fiscal year
	Net income ($)
	Debt to capital ratio
	Cash flow available for debt service ($)
	5-year revenue projection ($)			Please briefly describe the company's growth plans for the next five years.
	Total full-time employees
	Market cap (if public)
	Moody's investment grade (if available)
	S&P investment grade (if available)
	Fitch's investment grade (if available)
Project to completion	Date Complete Permitting
	Date Begin Construction
	Date Begin Operation
	Future equity need to support organization growth over next 5 years ($)
	Future debt need to support organization growth over next 5 years ($)
Site selection	Company Name
	City (Facility)
	State (Facility)
	Zip Code (Facility)
Project finance metrics	Projected return on investment			See instructions above on the cash flow statement to be submitted
	Weighted average cost of capital			See instructions above on the cash flow statement to be submitted
	Net present value (with incentives)			See instructions above on the cash flow statement to be submitted
	Net present value (without incentives)
	Unlevered Project IRR (%) (with incentives)			See instructions above on the cash flow statement to be submitted
	Unlevered Project IRR (%) (without incentives)
	Break-even point (with incentives)			See instructions above on the cash flow statement to be submitted
	Break-even point (without incentives)
Project finance sources (please list sources in the table below)	Equity (%)			Indicate the percentage of anticipated equity from outside sources
	Debt (%)			Indicate the percentage of debt anticipated in the capital stack. Enter 0 if not applicable.
	State or local incentives ($)			Indicate amount of state or local incentives received for the project and briefly describe whether it is a fixed-dollar amount or cost-share. Indicate which incentives are already secured.
	State or local incentives (non-financial)			Describe non-financial incentives (e.g., land leases, apprenticeship programs, infrastructure support etc.). Indicate which incentives are already secured.
	Other federal incentives ($)			Indicate amount of federal incentives received for the project and briefly describe whether it is a fixed-dollar amount or cost-share. Indicate which incentives are already secured.
Market overview	Target addressable market ($ revenue)			Site third party vetting/ inputs
	Target addressable market (# of units)			Site third party vetting/ inputs
	Projected YOY market growth over the next 5 years (5)			Site third party vetting/ inputs
	Key customers			Please list your key customers and indicate customer concentration in the notes.
	Market share over the next 5 years (%)			Site third party vetting/ inputs
Product competitiveness	Unit cost ($)			Site third party vetting/ inputs
	Absolute difference in unit cost of product compared to industry average			Describe how much more expensive than average your unit cost is. If less expensive, indicate this with a negative value. Site third party vetting/ inputs.
	Percent difference in unit cost of product compared to industry average			Site third party vetting/ inputs
Corporate disclosures	Ongoing legal claims (Yes or No)			Indicate if there are any ongoing or expected legal claims related to the project . If selecting Yes, please describe in application narrative
	Planned debt restructuring (Yes or No)			Indicate any planned debt restructuring. If selecting Yes, please explain in the application narrative.
	Going concern (Yes or No)
	Near-term debt maturities ($)
	Other planned corporate actions that may affect completion of project (Yes or No)			Indicate any planned corporate or management actions that can impact the timely completion of the project or can cause the project to be stalled for an extended period of time. If selecting Yes, explain in brief.


List the top four financing sources for the project and the sum of all other financing sources. Please describe the timing of expected equity contributions and debt funding as well as the timing of repayment of expected debt funding
Financing Source	Type of Financing (e.g., equity, debt, etc.)	Amount ($)	Timing of financing
Financing Source 1
Financing Source 2
Financing Source 3
Financing Source 4
Financing Source 5
Sum of other financing sources

Indicate the main categories of expenditures associated with the qualified investment. If project contains additional categories of expenditures that are not eligible as a qualified investment (e.g., building expansion), indicate here as well.
Cost ($)	Description of expenditure (e.g., Purchasing 2 new units of XX machinery, retooling XX production line)	Is this investment qualified per IRS Notices 2023-18 and 2023-44?

Sheet 3: Emissions Accounting

Baseline Emissions Summary

Guidance

This Summary Tab estimates baseline and future annual GHG emissions at the retrofitted facility. Columns F and I below automatically sum the baseline and post-retrofit emissions from the required Scope 1 and Scope 2 tabs. In Column I through Column M, applicants are asked to explain and justify improved annual emissions at the facility for that particular emissions source category. Applicants have the option to include information on offsets and RECs, though these will not count in the calculation of the applicants' total reductions and are merely an opportunity for the applicant to showcase additional efforts underway.

The methodology for estimating baseline and future emissions in this data sheet is based on EPA's Simplified Greenhouse Gas Calculator. While this simplified calculator may not calculate all possible emissions at a facility, it is designed to capture the major industrial Scope 1 and Scope 2 sources. Applicants who wish to submit more detailed project-specific emissions assessments (e.g., LCAs, FEED studies) are encouraged to do so in their supplementary materials.

Applicants should complete each tab with in the most recent year-long reporting period. Applicants with up-to-date GHGRP reporting may indicate that they have submitted a GHGRP record in lieu of baseline emissions accounting and submit their GHGRP ID below.

Organizational Information:

Control ID:

GHGRP ID (if applicable):

Note: Applicants that provide a GHGRP ID are encouraged, but not required, to fill in the Scope 1 tabs. All applicants are required to fill in the Scope 2 tabs.

Inventory Reporting Period:

Start:

MM/DD/YY

End:

MM/DD/YY

Scope 1 Emissions

Baseline (pulls from tabs)

Estimated post-retrofit (pulls from tabs)

Percentage change

Decarb approach

Justification

Cells pull from the detailed baseline emissions tabs.

Estimated emissions in each source category after the retrofit. Unaffected source categories should remain unchanged from Column F.

Select the decarbonization approach that specifically corresponds to this source category

Reference any technical documentation (studies, etc.) that justifies these emissions estimates

Stationary Combustion

CO2-e (metric tons)

#DIV/0!

Process Emissions

CO2-e (metric tons)

#DIV/0!

Refrigeration / AC Equipment Use

CO2-e (metric tons)

#DIV/0!

Fire Suppression

CO2-e (metric tons)

#DIV/0!

Purchased Gases

CO2-e (metric tons)

#DIV/0!

Scope 2 Emissions

Purchased and Consumed Electricity

CO2-e (metric tons)

#DIV/0!

Purchased and Consumed Steam

CO2-e (metric tons)

#DIV/0!

Purchased and Consumed Hydrogen

CO2-e (metric tons)

#DIV/0!

Total Facility Emissions

Total Scope 1 & Scope 2

CO2-e (metric tons)

(OPTIONAL) Offsets and RECs - DO NOT count to emissions reductions achieved from retrofits

Offsets

CO2-e (metric tons)

Renewable Electricity Credits

CO2-e (metric tons)

Sheet 4: Workforce Community Engagement

User Input

Calculated or from other tab

Instructions are in yellow boxes next to the corresponding inputs

Please list the direct jobs that will be created during both construction and operations of the facility. For retrofits/reequipped facilities, please list the number of current jobs for the purposes of calculating incremental operating jobs created by the project. Please be as specific as possible.
Direct jobs are those jobs represented by the number of people whose work is directly billed to the project.
Do not list Indirect Jobs, defined as employees included in the supply chain who are not directly billed to the project. Examples include:
- Producers of equipment or services that are used on the project
- Accounting or administrative services
- End-use installers
- Operating jobs unrelated to the project (for a GHG reduction project in a steel facility, do not count steelworkers not working on the GHG reduction)
The review team will calculate indirect jobs using a consistent methodology.

Workforce and community engagement questions

Question

Input

Does the location or community qualify as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST)? (Yes/No)

Does the location qualify as a 48C energy community? (Yes/No)

If yes to above, which census track as identified in Appendix C or IRS Notice 2023-44 is your poject located in?

Does the project meet the Prevailing Wage and Apprenticeship (PWA) requirements? (Yes/No)

Have you provided a Prevailing Wage and Apprenticeship (PWA) certification? (Yes/No) For more on wage and apprenticeship requirements, please see Section 4 of IRS Notice 2023-18.

How many apprenticeships do you anticipate supporting through this project?

How many scholarships do you anticipate supporting through this project?

What is the anticipated value of scholarships you will provide?

How frequently will you award scholarships?

Workforce and community agreements

Applicant should fill out this section with all community and workforce agreements and programs under development, signed, or active. Please list the specific named co-signers or other partners in last column. Please list the specific named co-signers or other partners in last column. Please distinguish between co-signers and anticipated co-signers where appropriate.

Agreement Type

No. of agreements under development

No. of agreements signed or active

List key co-signatory parties (e.g., X community nonprofit, X union local)

Good Neighbor Agreement / Community Benefits Agreement

Collective Bargaining Agreement (Non-Construction)

Project Labor Agreement or Community Workforce Agreement (Construction)

Other workforce development agreements or community engagement agreements

Workforce and jobs impacts

Applicant should fill out this section for any construction jobs they anticipate will meet wage and apprenticeship requirements under 48C(e) and corresponding Treasury guidance.

Applicant should fill out this section only if they anticipate that certain construction jobs will not meet prevailing wage and apprenticeship requirements. If so, they are not guaranteed the 30% credit and should expect to receive a 6% credit or pay penalties.

Current and anticipated operating jobs at the facility. Applicant should fill out the first column for Current FTE only if this is an existing facility.

Construction Jobs - Meeting Wage and Apprenticeship Requirements

Construction Jobs - NOT Meeting Wage and Apprenticeship Requirements

Operating Jobs

Job Category

Annualized FTE

Job Category

Annualized FTE

Job Category

Current FTE
(if applicable)

Annualized New FTE

Applicant can determine category

FY2023

FY2024

FY2025

FY2026

FY2027

Applicant can determine category

FY2023

FY2024

FY2025

FY2026

FY2027

Applicant can determine category

FY2022

FY2023

FY2024

FY2025

FY2026

FY2027

Environmental impacts

Quantify the extent to which the proposed project accounts for its environmental
impact to the surrounding community. Applicants may find it helpful to consult the U.S. Environmental Protection Agency’s Environmental Justice Screening and Mapping (EJSCREEN) tool (https://www.epa.gov/ejscreen).

Pollutant Type

Source

Annual Emissions (current)

Annual Emissions (future expected, due to this project)

Units

Sheet 5: Scope 1 - Stationary Combustion

Scope 1 Emissions from Stationary Combustion Sources

Guidance
(A) Enter annual data for each combustion unit, facility, or site (by fuel type) in GREEN cells on Table 1 (this should include sources that are and are not affected by the retrofit). Assign a particular source ID of your choosing. Example entry is shown in first row (GREEN Italics).
- Select "Fuel Combusted" from drop down box.
- Enter " Current Quantity Combusted" and choose the appropriate units from the drop down box in the unit column. If it's necessary to convert units, common heat contents can be found on the "Heat Content" sheet and unit conversions on the "Unit Conversion" sheet.
- Enter "Future Quantity Combusted" and choose the appropriate units from the drop down box in the unit column. If it's necessary to convert units, common heat contents can be found on the "Heat Content" sheet and unit conversions on the "Unit Conversion" sheet.
- If switching fuels during the 48C project, there should be rows for both the current and the future fuel, showing a reduction in the current fuel and an increase in the future fuel.
- If the 48C project involves a retrofit that impacts fuel demand (e.g., installation of CCS equipment), the stationary combustion associated with that retrofit should be incorporated here.
(B) If fuel is consumed in a facility but stationary fuel consumption data are not available, an estimate should be made for completeness. See the "Items to Note" section of the Help sheet for suggested estimation approaches.
(C) Biomass CO2 emissions are not reported in the total emissions, but are reported separately at the bottom of the sheet.
For categories that are not explicitly listed, please select the closest biomass category.

Table 1. Stationary Source Fuel Combustion
Source	Source	Fuel	Fuel State	Current Annual Quantity	Units	Future Annual Quantity	Units
Name/ID	Description	Combusted	(solid, liquid, gas)	Combusted	Units	Combusted	Units
Example: Boiler 1	Natural gas boiler	Natural Gas	Gas	10,000	MMBtu	5,000	MMBtu













































Current Organization-Wide Stationary Source Combustion by Fuel Type						Future Organization-Wide Stationary Source Combustion by Fuel Type
Fuel Type		Quantity	Units			Fuel Type		Quantity	Units
Fuel Type		Combusted	Units					Combusted
Coal and Coke - Solid						Coal and Coke - Solid
Anthracite Coal		0	short ton			Anthracite Coal		0	short ton
Bituminous Coal		0	short ton			Bituminous Coal		0	short ton
Sub-bituminous Coal		0	short ton			Sub-bituminous Coal		0	short ton
Lignite Coal		0	short ton			Lignite Coal		0	short ton
Mixed (Commercial Sector)		0	short ton			Mixed (Commercial Sector)		0	short ton
Mixed (Electric Power Sector)		0	short ton			Mixed (Electric Power Sector)		0	short ton
Mixed (Industrial Coking)		0	short ton			Mixed (Industrial Coking)		0	short ton
Mixed (Industrial Sector)		0	short ton			Mixed (Industrial Sector)		0	short ton
Coal Coke		0	short ton			Coal Coke		0	short ton
Other Fuels - Solid						Other Fuels - Solid
Municipal Solid Waste		0	short ton			Municipal Solid Waste		0	short ton
Petroleum Coke (Solid)		0	short ton			Petroleum Coke (Solid)		0	short ton
Plastics		0	short ton			Plastics		0	short ton
Tires		0	short ton			Tires		0	short ton
Biomass Fuels - Solid						Biomass Fuels - Solid
Agricultural Byproducts		0	short ton			Agricultural Byproducts		0	short ton
Peat		0	short ton			Peat		0	short ton
Solid Byproducts		0	short ton			Solid Byproducts		0	short ton
Wood and Wood Residuals		0	short ton			Wood and Wood Residuals		0	short ton
Gaseous Fuels						Gaseous Fuels
Natural Gas		0	scf			Natural Gas		0	scf
Propane Gas		0	scf			Propane Gas		0	scf
Landfill Gas		0	scf			Landfill Gas		0	scf
Petroleum Products						Petroleum Products
Distillate Fuel Oil No. 2		0	gallons			Distillate Fuel Oil No. 2		0	gallons
Residual Fuel Oil No. 6		0	gallons			Residual Fuel Oil No. 6		0	gallons
Kerosene		0	gallons			Kerosene		0	gallons
Liquefied Petroleum Gases (LPG)		0	gallons			Liquefied Petroleum Gases (LPG)		0	gallons
Biomass Fuels - Liquid						Biomass Fuels - Liquid
Biodiesel (100%)		0	gallons			Biodiesel (100%)		0	gallons
Ethanol (100%)		0	gallons			Ethanol (100%)		0	gallons
Vegetable Oil		0	gallons			Vegetable Oil		0	gallons

Current Organization-Wide CO2, CH4 and N2O Emissions from Stationary Source Fuel Combustion						Future Organization-Wide CO2, CH4 and N2O Emissions from Stationary Source Fuel Combustion
Fuel Type		CO2 (kg)	CH4 (g)	N2O (g)		Fuel Type		CO2 (kg)	CH4 (g)	N2O (g)
Coal and Coke - Solid						Coal and Coke - Solid
Anthracite Coal		#NAME?	#NAME?	#NAME?		Anthracite Coal		#NAME?	#NAME?	#NAME?
Bituminous Coal		#NAME?	#NAME?	#NAME?		Bituminous Coal		#NAME?	#NAME?	#NAME?
Sub-bituminous Coal		#NAME?	#NAME?	#NAME?		Sub-bituminous Coal		#NAME?	#NAME?	#NAME?
Lignite Coal		#NAME?	#NAME?	#NAME?		Lignite Coal		#NAME?	#NAME?	#NAME?
Mixed (Commercial Sector)		#NAME?	#NAME?	#NAME?		Mixed (Commercial Sector)		#NAME?	#NAME?	#NAME?
Mixed (Electric Power Sector)		#NAME?	#NAME?	#NAME?		Mixed (Electric Power Sector)		#NAME?	#NAME?	#NAME?
Mixed (Industrial Coking)		#NAME?	#NAME?	#NAME?		Mixed (Industrial Coking)		#NAME?	#NAME?	#NAME?
Mixed (Industrial Sector)		0.0	#NAME?	#NAME?		Mixed (Industrial Sector)		#NAME?	#NAME?	#NAME?
Coal Coke		#NAME?	#NAME?	#NAME?		Coal Coke		#NAME?	#NAME?	#NAME?
Other Fuels - Solid						Other Fuels - Solid
Municipal Solid Waste		0.0	0.0	0.0		Municipal Solid Waste		0.0	0.0	0.0
Petroleum Coke (Solid)		0.0	0.0	0.0		Petroleum Coke (Solid)		0.0	0.0	0.0
Plastics		0.0	0.0	0.0		Plastics		0.0	0.0	0.0
Tires		0.0	0.0	0.0		Tires		0.0	0.0	0.0
Gaseous Fuels						Gaseous Fuels
Natural Gas		0.0	0.0	0.0		Natural Gas		0.0	0.0	0.0
Propane Gas		0.0	0.0	0.0		Propane Gas		0.0	0.0	0.0
Landfill Gas		0.0	0.0	0.0		Landfill Gas		0.0	0.0	0.0
Petroleum Products						Petroleum Products
Distillate Fuel Oil No. 2		0.0	0.0	0.0		Distillate Fuel Oil No. 2		0.0	0.0	0.0
Residual Fuel Oil No. 6		0.0	0.0	0.0		Residual Fuel Oil No. 6		0.0	0.0	0.0
Kerosene		0.0	0.0	0.0		Kerosene		0.0	0.0	0.0
Liquefied Petroleum Gases (LPG)		0.0	0.0	0.0		Liquefied Petroleum Gases (LPG)		0.0	0.0	0.0
Total Fossil Fuel Emissions		0.0	#NAME?	#NAME?		Total Fossil Fuel Emissions		0.0	#NAME?	#NAME?
Biomass Fuels - Solid						Biomass Fuels - Solid
Agricultural Byproducts		0.0	0.0	0.0		Agricultural Byproducts		0.0	0.0	0.0
Peat		0.0	0.0	0.0		Peat		0.0	0.0	0.0
Solid Byproducts		0.0	0.0	0.0		Solid Byproducts		0.0	0.0	0.0
Wood and Wood Residuals		0.0	0.0	0.0		Wood and Wood Residuals		0.0	0.0	0.0
Biomass Fuels - Liquid						Biomass Fuels - Liquid
Biodiesel (100%)		0.0	0.0	0.0		Biodiesel (100%)		0.0	0.0	0.0
Ethanol (100%)		0.0	0.0	0.0		Ethanol (100%)		0.0	0.0	0.0
Vegetable Oil		0.0	0.0	0.0		Vegetable Oil		0.0	0.0	0.0
Total Non-Fossil Fuel Emissions		0.0	0.0	0.0		Total Non-Fossil Fuel Emissions		0.0	0.0	0.0
Total Emissions for all Fuels		0.0	0.0	0.0		Total Emissions for all Fuels		0.0	0.0	0.0




				Current Emissions						Future Emissions

Total Non-Biomass CO2 Equivalent Emissions (metric tons) - Stationary Combustion				0.0		Total Non-Biomass CO2 Equivalent Emissions (metric tons) - Stationary Combustion				0.0

Total Biomass CO2 Equivalent Emissions (metric tons) - Stationary Combustion				0.0		Total Biomass CO2 Equivalent Emissions (metric tons) - Stationary Combustion				0.0

Sheet 6: Scope 1 - Process Emissions

Scope 1 Process Emissions

Guidance

(A) Any release of CO2, CH4, or N2O due to the production process (not associated with combustion) is required to be included in the GHG inventory. For instance, cement manufacturers should report on annual greenhouse gases from clinker production. Assign a particular source ID of your choosing (this can be referenced in the 'Project' tab).

(B) Describe the process emissions source and input the associated annual GHG emissions in lbs. These are converted to CO2-equivalent emissions at the bottom of the sheet.

Table 1. Total Emissions from Production Processes

Current Annual Emissions

Future Annual Emissions

Source

CO2

CH4

N2O

CO2

CH4

N2O

Name/ID

Description

Emissions

(lb)

Kiln 1

Cement kiln

50,000.0

0.0

10,000.0

0.0

Total Emissions for All Sources

Total GHG Emissions (metric tons CO2-e)

0.0

Sheet 7: Scope 1 - Refrigerants

Scope 1 Emissions from Refrigeration and Air Conditioning Equipment

Guidance
(A) HFC, PFC, CO2, and SF6 refrigerants from facilities and vehicles are required to be included in the GHG inventory. Ozone depleting substances, such as CFCs and HCFCs, are regulated internationally and are typically excluded from a GHG inventory or reported as a memo item.
(B) Enter annual data in GREEN cells as appropriate.
- Inventory Change = difference of gas stored in inventory from beginning to end of reporting period.
(Includes only gas stored on-site (i.e. cylinders) and not gas contained within equipment).
- Transferred Amount = gas purchased minus gas sold/disposed during reporting period.
-- Gas purchased includes: Purchases for inventory, as part of equipment servicing (not from inventory),
within purchased equipment, and gas returned to the site after off-site recycling.
-- Gas sold/disposed includes: Returns to supplier, sales or disposals (including within equipment),
and gas sent off-site for recycling, reclamation, or destruction.

Table 1. Refrigeration Gas CO2 Equivalent Emissions - Material Balance
		Current Annual Inventory			Future Annual Inventory
Gas	Gas	Inventory	Transferred	CO2 Equivalent	Inventory	Transferred	CO2 Equivalent
	GWP	Change	Amount	Emissions	Change	Amount	Emissions
		(lb)	(lb)	(lb)	(lb)	(lb)	(lb)













Total CO2 Equivalent Emissions (metric tons) - Refrigeration and AC Equipment				Current			Future
				0.0			0.0

Notes:
1. CO2 emissions estimated using emission factors provided in Table 3 of the Center for Corporate Climate Leadership Greenhouse Gas Inventory Guidance
Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression and Industrial Gases. (Dec 2020).
2. GWPs are from Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report (2007).

Sheet 8: Scope 1 - Fire Suppression

Scope 1 Emissions from Fire Suppression Equipment

Guidance

(A) HFC, PFC, and CO2 fire suppressants are required to be included in the GHG inventory. Other fire suppressants such as
Halon compounds, HCFCs, aqueous solutions, or inert gases are typically excluded from a GHG inventory.

(B) Enter annual data in GREEN cells as appropriate.

- Inventory Change = difference of gas stored in inventory from beginning to end of reporting period.

(Includes only gas stored on-site (i.e. cylinders) and not gas contained within equipment).

- Transferred Amount = gas purchased minus gas sold/disposed during reporting period.

-- Gas purchased includes: Purchases for inventory, as part of equipment servicing (not from inventory),

within purchased equipment, and gas returned to the site after off-site recycling.

-- Gas sold/disposed includes: Returns to supplier, sales or disposals (including within equipment),

and gas sent off-site for recycling, reclamation, or destruction.

- Capacity Change = capacity of all units at beginning minus capacity of all units at end of reporting period.

(can be assumed to be capacity of retired units minus capacity of new units).

Table 1. Fire Suppression Gas CO2 Equivalent Emissions - Material Balance

Current Annual Inventory

Future Annual Inventory

Gas

Inventory

Transferred

Capacity

CO2 Equivalent

Inventory

Transferred

Capacity

CO2 Equivalent

GWP

Change

Amount

Change

Emissions

Change

Amount

Change

Emissions

(lb)

CO2

HFC-23

14,800

HFC-125

3,500

HFC-134a

1,430

HFC-227ea

3,220

HFC-236fa

9,810

CF4

7,390

C4F10

8,860

Current

Future

Total CO2 Equivalent Emissions (metric tons) - Fire Suppression Equipment

0.0

Notes:

1. Leak rates of fire extinguishers from Page A-28, US EPA (2021) - Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990 - 2018.

2. GWPs are from Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report (2007).

Sheet 9: Scope 1 - Purchased Gases

Scope 1 Emissions from Purchased Gases

Guidance
(A) Any use and release of the seven major greenhouse gases (CO2, CH4, N2O, PFCs, HFCs, SF6, and NF3) is required to be included in the GHG inventory. Ozone depleting substances, such as CFCs and HCFCs, are regulated internationally and are typically excluded from a GHG inventory or reported as a memo item.
(B) Select the gas you purchase from the drop down menu and the amount purchased for the annual inventory reporting period in the GREEN cells.
(C) It is assumed that all gas purchased in the reporting period will be used and released during the reporting period. If your business makes bulk purchases and plans on using the gas for several years, divide the bulk amount by the years of usage and report that amount.


Table 1. Purchased Gases		Current Annual Purchases		Future Annual Purchases
Gas	Gas	Purchased/Used	CO2 Equivalent	Purchased/Used	CO2 Equivalent
	GWP	Amount	Emissions	Amount	Emissions
		(lb)	(lb)	(lb)	(lb)












			Current		Future
Total CO2 Equivalent Emissions (metric tons) - Purchased Gas			0.0		0.0

Notes:
1. GWPs are from Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report (2007).

Sheet 10: Scope 2 - Electricity

Scope 2 Emissions from Purchase of Electricity

Guidance

The Indirect Emissions from Purchased Electricity Guidance document provides guidance for quantifying two scope 2 emissions totals, using a location-based method and a procurement-based method. The organization should quantify and report both totals in its GHG inventory. The location-based method considers average emission factors for the electricity grids that provide electricity. The procurement-based method considers contractual arrangements under which the organization procures electricity from specific sources, such as renewable energy.

Applicants who wish to demonstrate emissions savings on the basis of marginal grid emissions factors are welcome to submit an alternative accounting in their supplementary materials.

(A) Enter total annual electricity purchased in kWh and each eGRID subregion for each facility or site in GREEN cells of Table 1. Enter a source ID (this can be referenced in the 'Project' tab).

(B) If electricity consumption data are not available for a facility, an estimate should be made for completeness.
See the "Items to Note" section of the Help sheet for suggested estimation approaches.

- Use map (Figure 1) at bottom of sheet to determine appropriate eGRID subregion. If subregion cannot be determined from the map, find the correct subregion by entering the location's zip code into EPA’s Power Profiler:

https://www.epa.gov/egrid/power-profiler#/

(D) If the facility procures electricity directly, provide the emissions factors in the GREEN cells marked as "<enter factor>". If not, leave the yellow cells as is, and eGRID subregion factors will be used for procuremnet-based emissions.

Tips: Enter electricity usage by location and then look up the eGRID subregion for each location.

If you purchase renewable energy that is less than 100% of your site's electricity, see the
example in the market-based method Help sheet.

CURRENT

CURRENT Location-Based

CURRENT Procurement-Based
Use these cells to enter procurement-based emission factors

FUTURE

FUTURE Location-Based

FUTURE Procurement-Based
Use these cells to enter procurement-based emission factors

Table 1. Total Amount of Electricity Purchased by eGRID Subregion

Emissions

Emission Factors

Emissions

Emission Factors

Emissions

Source

eGRID Subregion

Current Electricity

CO2

CH4

N2O

CO2

CH4

N2O

CO2

CH4

N2O

Future

CO2

CH4

N2O

CO2

CH4

N2O

CO2

CH4

N2O

Description

Area (sq ft)

where electricity is consumed

Purchased

Emissions

Purchased

Emissions

(kWh)

(lb)

(lb/MWh)

(lb)

(kWh)

(lb)

(lb/MWh)

(lb)

Bldg-012

East Power Plant

12,517

HIMS (HICC Miscellaneous)

200,000

226,880.0

27.0

4.2

200000

4.2

40,000,000.0

5,400.0

840.0

200,000

226,880.0

27.0

4.2

200000

4.2

40,000,000.0

5,400.0

840.0

Total Emissions for All Sources

0.0

CO2 Equivalent Emissions (metric tons)

Current

Future

Location-Based Electricity Emissions

0.0

Procurement-Based Electricity Emissions (final value)

0.0

Notes:

1. CO2, CH4 and N2O emissions are estimated using methodology provided in EPA's Center for Corporate Climate Leadership Greenhouse Gas Inventory Guidance

- Indirect Emissions from Purchased Electricity (January 2016).

Figure 1. EPA eGRID2021, January 2023.

Sheet 11: Scope 2 - Steam

Scope 2 Emissions from Purchase of Steam

Guidance
(A) Enter annual data for each facility or site in GREEN cells in Table 1.
- Enter amount of steam purchased in mmBtu. Heat Content conversions can be found on the "Heat Content" sheet.
- Select "Fuel Type" from drop down menu to indicate the fuel used to generate the steam.
-- If "Fuel Type" is not known, select "Natural Gas" from drop down menu as default value.
-- If more than one fuel type is used, enter multiple rows, apportioning the steam using the same percentages as the fuel mix.
(B) If steam is purchased at a facility but steam consumption data are not available, an estimate should be made for completeness. See the "Items to Note" section of the Help sheet for suggested estimation approaches.
(C) Preferred Method (steam emission factors ARE available from your supplier). Example entry is shown in first data row (GREEN Italics).
- Enter supplier emission factors for CO2, CH4, and N2O in the purple cells marked as "<enter factor>" if available, otherwise leave factor cells blank.
- These should be expressed in lb / mmBtu of Steam. Heat Content conversions can be found on the "Heat Content" sheet.
- Boiler Efficiency is not necessary if emission factors are available.
	- Typically supplier emission factors for steam will apply to both location-based and market-based emissions, and no market-based emission factors need to be entered. However, if there are different applicable market-based emission factors, enter the factors in the cells marked as "<enter factor>". If needed, see the market-based method Help Sheet for guidance.
(D) Alternative Method (supplier-specific emission factors are NOT available). Example entry is shown in second data row (BLUE Italics).
- Enter boiler efficiency. If boiler efficiency is not known, use 80% as default value. Do not enter market-based emission factors.

Table 1. Fuel, Boiler, Steam and Emission Factor Data for Steam Purchased					Emission Factors			Current Annual Emissions				Future Annual Emissions
Source ID	Source Description	Source Area (sq ft)	Fuel Type	Boiler	CO2	CH4	N2O	Steam	CO2	CH4	N2O	Steam	CO2	CH4	N2O
				Efficiency	Factor	Factor	Factor	Purchased	Emissions	Emissions	Emissions	Purchased	Emissions	Emissions	Emissions
				(%)	(kg / mmBtu)	(g / mmBtu)	(g / mmBtu)	(mmBtu)	(kg)	(g)	(g)	(mmBtu)	(kg)	(g)	(g)
Bldg-011	Office	5,000	Natural Gas	80	72.00	1.50	0.60	5,000	450,000	9,375	3,750	5,000	450,000	9,375	3,750
Bldg-012	Steam-Blr Room	2,000	Sub-bituminous Coal	80	<enter factor>	<enter factor>	<enter factor>	1,000	121,463	13,750	2,000	1,000	121,463	121,463	121,463






































Current Annual Emissions by Source and Fuel Type for Steam Purchased						Future Annual Emissions by Source and Fuel Type for Steam Purchased
Fuel Type		CO2	CH4	N2O		Fuel Type		CO2	CH4	N2O
		Emissions	Emissions	Emissions				Emissions	Emissions	Emissions
		(kg)	(g)	(g)				(kg)	(g)	(g)
Natural Gas		0.0	0.0	0.0		Natural Gas		0.0	0.0	0.0
Distillate Fuel Oil No. 2		0.0	0.0	0.0		Distillate Fuel Oil No. 2		0.0	0.0	0.0
Residual Fuel Oil No. 6		0.0	0.0	0.0		Residual Fuel Oil No. 6		0.0	0.0	0.0
Kerosene		0.0	0.0	0.0		Kerosene		0.0	0.0	0.0
Liquefied Petroleum Gases (LPG)		0.0	0.0	0.0		Liquefied Petroleum Gases (LPG)		0.0	0.0	0.0
Anthracite Coal		0.0	0.0	0.0		Anthracite Coal		0.0	0.0	0.0
Bituminous Coal		0.0	0.0	0.0		Bituminous Coal		0.0	0.0	0.0
Sub-bituminous Coal		0.0	0.0	0.0		Sub-bituminous Coal		0.0	0.0	0.0
Lignite Coal		0.0	0.0	0.0		Lignite Coal		0.0	0.0	0.0
Mixed (Electric Power Sector)		0.0	0.0	0.0		Mixed (Electric Power Sector)		0.0	0.0	0.0
Coal Coke		0.0	0.0	0.0		Coal Coke		0.0	0.0	0.0
Wood and Wood Residuals		0.0	0.0	0.0		Wood and Wood Residuals		0.0	0.0	0.0
Landfill Gas		0.0	0.0	0.0		Landfill Gas		0.0	0.0	0.0
Total Emissions for All Sources		0.0	0.0	0.0		Total Emissions for All Sources		0.0	0.0	0.0

CO2 Equivalent Emissions (metric tons)					Current					Future
					0.0					0.0

Sheet 12: Scope 2 - Hydrogen

Scope 2 Emissions from Purchase of Hydrogen

Guidance
(A) Enter annual data for each facility or site in GREEN cells in Table 1.
- Enter amount of hydrogen purchased in kg.
- Select "Production Process" from drop down menu to indicate the process used to produce the hydrogen.
-- If "Production Process" is not known, select "Steam Methane Reforming" from drop down menu as default value.
-- If more than one production process type is used, enter multiple rows, apportioning the hydrogen.
(B) Download and complete the GREET Hydrogen module in Excel (https://greet.anl.gov/greet_hydrogen)
- Enable macros in Excel
- Enter requested inputs and outputs
- "Calculate" for each hydrogen source
(C) Enter the CO2e factor generated by the GREET model in Column E


Table 1. Emission Factor Data for Hydrogen Purchased
			Current Annual Purchases			Future Annual Purchases
Source Name/ID	Source Description	Production Process	Hydrogen	CO2e factor	CO2e	Hydrogen	CO2e factor	CO2e
			Purchased	from GREET	Emissions	Purchased	from GREET	Emissions
			(kg)	(kg CO2 / kgH2)	(kg)	(kg)	(kg CO2 / kgH2)	(kg)
H2 1.1	Hydrogen source	Steam methane reforming	5,000	8.00	40,000	5,000	8.00	40,000
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-
					-			-

Current Annual Emissions by Production Process				Future Annual Emissions by Production Process
Production Process		CO2e		Production Process		CO2e
		Emissions				Emissions
		(kg)				(kg)
Steam methane reforming		0.0		Steam methane reforming		0.0
Nuclear (LWR) high-termperature electrolysis		0.0		Nuclear (LWR) high-termperature electrolysis		0.0
Low-temperature electrolysis (PEM)		0.0		Low-temperature electrolysis (PEM)		0.0
Coal gasification		0.0		Coal gasification		0.0
Biomass gasification		0.0		Biomass gasification		0.0
Auto-thermal reforming		0.0		Auto-thermal reforming		0.0
Other		0.0		Other		0.0
		0.0				0.0
		0.0				0.0
		0.0				0.0
		0.0				0.0
		0.0				0.0
		0.0				0.0
Total Emissions for All Sources		0.0		Total Emissions for All Sources		0.0

CO2 Equivalent Emissions (metric tons)		Current				Future
		0.0				0.0

Sheet 13: Optional - Offsets

Purchased Offsets

Guidance
(A) Enter quantity of offsets purchased for each offset project in terms of CO2 equivalent in GREEN cells of Table 1. Enter offsets purchased for the inventory reporting period. Example entry is shown in first row (GREEN Italics).

Table 1. Total Amount of Purchased Offsets
ID	Project Description	Current Year Offsets Purchased (Metric Tons CO2e)	Future Year Offsets Purchased (Metric Tons CO2e)
Trees	Forestry Project	5,000	5,000











Total CO2 Equivalent Emission Reductions (metric tons) - Offsets
		0.0	0.0

Sheet 14: Optional - RECs

Purchased Renewable/Clean Energy Credits

Guidance

(A) Enter quantity of RECs purchased annually in GREEN cells of Table 1.

(B) Select "eGRID subregion" from drop down menu, selecting the location of the facility (not the location of the purchased RECs). This is used to calculate displaced emissions.

https://www.epa.gov/egrid/power-profiler#/

Table 1. Total Amount of Purchased RECs

Current Year RECs

Future Year RECs

Project Description

RECs Purchased
(kWh)

eGRID subregion (where electricity is consumed, should be same as Electricity tab)

Displaced CO2 Emissions
(lb)

Displaced CH4 Emissions
(lb)

Displaced N2O Emissions
(lb)

RECs Purchased
(kWh)

eGRID subregion (where electricity is consumed, should be same as Electricity tab)

Displaced CO2 Emissions
(lb)

Displaced CH4 Emissions
(lb)

Displaced N2O Emissions
(lb)

Project 1

Renewable Energy Credits

200,000

NEWE (NPCC New England)

107,880.0

14.4

1.8

200,000

NEWE (NPCC New England)

107,880.0

14.4

1.8

Total Emissions for All Sources

0.0

Total CO2 Equivalent Emission Reductions (metric tons) - RECs

Current

Future

0.0

Sheet 15: Unit Conversions

*Tool Sheet: Unit Conversions*


Mass
Convert From	Convert To	Multiply By	Units
pounds (lb)	gram (g)	453.6	g / lb
pounds (lb)	kilogram (kg)	0.4536	kg / lb
pounds (lb)	metric ton	0.0004536	metric ton / lb
kilogram (kg)	pounds (lb)	2.205	lb / kg
gram (g)	short ton	0.000001102	short ton / g
kilogram (kg)	short ton	0.001102000	short ton / kg
metric ton	short ton	1.102	short ton / metric ton
pounds (lb)	short ton	0.0005	short ton / lb
short ton	short ton	1.00	short ton / short ton
metric ton	pounds (lb)	2,205	lb / metric ton
metric ton	kilogram (kg)	1,000	kg / metric ton

Volume
Convert From	Convert To	Multiply By	Units
standard cubic foot (scf)	US gallon (gal)	7.4805	gal / scf
standard cubic foot (scf)	barrel (bbl)	0.1781	bbl / scf
standard cubic foot (scf)	liters (L)	28.32	L / scf
standard cubic foot (scf)	cubic meters (m3)	0.02832	m3 / scf
US gallon (gal)	barrel (bbl)	0.0238	bbl / gal
US gallon (gal)	liters (L)	3.785	L / gal
US gallon (gal)	cubic meters (m3)	0.003785	m3 / gal
barrel (bbl)	US gallons (gal)	42	gal / bbl
barrel (bbl)	liters (L)	158.99	L / bbl
barrel (bbl)	cubic meters (m3)	0.1589	m3 / bbl
liters (L)	cubic meters (m3)	0.001	m3 / L
liters (L)	US gallon (gal)	0.2642	gal / L
cubic meters (m3)	barrel (bbl)	6.2897	bbl / m3
cubic meters (m3)	US gallon (gal)	264.2	gal / m3
cubic meters (m3)	liters (L)	1,000	L / m3

Energy
Convert From	Convert To	Multiply By	Units
kilowatt hour (kWh)	Btu	3,412	Btu / kWh
kilowatt hour (kWh)	kilojoules (KJ)	3,600	KJ / kWh
megajoule (MJ)	gigajoules (GJ)	0.001	GJ / MJ
gigajoule (GJ)	million Btu (mmBtu)	0.9478	mmBtu / GJ
gigajoule (GJ)	kilowatt hours (kWh)	277.8	kWh / GJ
Btu	joules (J)	1,055	J / Btu
million Btu (mmBtu)	gigajoules (GJ)	1.055	GJ / mmBtu
million Btu (mmBtu)	kilowatt hours (kWh)	293	kWh / mmBtu
therm	Btu	100,000	Btu / therm
therm	gigajoules (GJ)	0.1055	GJ / therm
therm	kilowatt hours (kWh)	29.3	kWh / therm

Distance
Convert From	Convert To	Multiply By	Units
mile	kilometers (km)	1.609	km / mile
nautical mile	miles	1.15	mile / nautical mile
kilometer (km)	miles	0.622	mile / km

Other
Kilo	1,000
Mega	1,000,000
Giga	1,000,000,000
Tera	1,000,000,000,000
Molecular Weigh of C	12
Molecular Weight of CO2	44

Sheet 16: Heat Content

*Tool Sheet: Heat Content for Specific Fuels*
Additional heat contents can be found in the EF Hub.

Fuel Type	Convert From	Convert To	Multiply By	Units	Source
Natural Gas	mmBtu	scf	974.7	scf / mmBtu	EPA, Emission Factors Hub March 2023, Based on Federal Register EPA; 40 CFR Part 98; e-CFR, (see link below). Table C-1, Table C-2 (as amended at 81 FR 89252, Dec. 9, 2016), Table AA-1 (78 FR 71965, Nov. 29, 2013). https://www.ecfr.gov/cgi-bin/text-idx?SID=ae265d7d6f98ec86fcd8640b9793a3f6&mc=true&node=pt40.23.98&rgn=div5#ap40.23.98_19.1
Natural Gas	Dth (Decatherm)	scf	974.7	scf / Dth
Natural Gas	therm	scf	97.5	scf / therm
Natural Gas	ccf	scf	100	scf / ccf
Natural Gas	Mcf	scf	1000	scf / Mcf
Natural Gas	cubic meter	scf	35.31	scf / cubic meter
Natural Gas	kWh	scf	3.326	scf / kWh
Anthracite Coal	mmBtu	Short ton	0.03986	short ton / mmBtu
Bituminous Coal	mmBtu	Short ton	0.04011	short ton / mmBtu
Sub-bituminous Coal	mmBtu	Short ton	0.05797	short ton / mmBtu
Lignite Coal	mmBtu	Short ton	0.07037	short ton / mmBtu
Mixed (Commercial Sector)	mmBtu	Short ton	0.04675	short ton / mmBtu
Mixed (Electric Power Sector)	mmBtu	Short ton	0.05068	short ton / mmBtu
Mixed (Industrial Coking)	mmBtu	Short ton	0.03805	short ton / mmBtu
Mixed (Industrial Sector)	mmBtu	Short ton	0.04474	short ton / mmBtu
Coal Coke	mmBtu	Short ton	0.04032	short ton / mmBtu
Agricultural Byproducts	mmBtu	Short ton	0.12121	short ton / mmBtu
Peat	mmBtu	Short ton	0.12500	short ton / mmBtu
Solid Byproducts	mmBtu	Short ton	0.09625	short ton / mmBtu
Wood and Wood Residuals	mmBtu	Short ton	0.05721	short ton / mmBtu
Municipal Solid Waste	mmBtu	Short ton	0.10050	short ton / mmBtu
Petroleum Coke (Solid)	mmBtu	Short ton	0.03333	short ton / mmBtu
Plastics	mmBtu	Short ton	0.02632	short ton / mmBtu
Tires	mmBtu	Short ton	0.03571	short ton / mmBtu
Distillate Fuel Oil No. 2	mmBtu	gallon	7.2464	gallon / mmBtu
Residual Fuel Oil No. 6	mmBtu	gallon	6.667	gallon / mmBtu
Kerosene	mmBtu	gallon	7.407	gallon / mmBtu
Liquefied Petroleum Gases (LPG)	mmBtu	gallon	10.870	gallon / mmBtu
Biodiesel (100%)	mmBtu	gallon	7.813	gallon / mmBtu
Ethanol (100%)	mmBtu	gallon	11.905	gallon / mmBtu
Vegetable Oil	mmBtu	gallon	8.333	gallon / mmBtu
Propane Gas	mmBtu	scf	397	scf / mmBtu
Propane Gas	therm	scf	39.7	scf / therm
Landfill Gas	mmBtu	scf	2062	scf / mmBtu
Landfill Gas	therm	scf	206.2	scf / therm
Steam	Mlb (1,000 pounds)	mmBtu	1.194	mmBtu / Mlb	EPA, ENERGY STAR, https://www.energystar.gov/buildings/tools-and-resources/portfolio-manager-technical-reference-thermal-conversion-factors
Steam	lb	mmBtu	0.001194	mmBtu / lb
Steam	short ton	mmBtu	2.388	mmBtu / short ton

Sheet 17: Emission Factors

*Tool Sheet: Emission Factors*

All emission factors are sourced from EPA's Emission Factors Hub, March 2023 unless otherwise noted. Fuel emission factors presented represent the combustion-only (tank-to-wheel) emissions and do not represent upstream (well-to-wheel) emissions.
Reference the below link to the EPA's Emission Factors Hub for source data information and links to the methodology and technical documents associated with each table.
https://www.epa.gov/climateleadership/center-corporate-climate-leadership-ghg-emission-factors-hub

Stationary Combustion Emission Factors (Used for Steam and Stationary Combustion)

Fuel Type	CO2 Factor (kg / mmBtu)	CH4 Factor (g / mmBtu)	N2O Factor (g / mmBtu)	CO2 Factor (kg / Unit)	CH4 Factor (g / unit)	N2O Factor (g / unit)	Unit
Natural Gas	53.06	1.0	0.10	0.05444	0.00103	0.00010	scf
Distillate Fuel Oil No. 2	73.96	3.0	0.60	10.21	0.41	0.08	gallons
Residual Fuel Oil No. 6	75.10	3.0	0.60	11.27	0.45	0.09	gallons
Kerosene	75.20	3.0	0.60	10.15	0.41	0.08	gallons
Liquefied Petroleum Gases (LPG)	61.71	3.0	0.60	5.68	0.28	0.06	gallons
Anthracite Coal	103.69	11	1.6	2,602	276	40	short tons
Bituminous Coal	93.28	11	1.6	2,325	274	40	short tons
Sub-bituminous Coal	97.17	11	1.6	1,676	190	28	short tons
Lignite Coal	97.72	11	1.6	1,389	156	23	short tons
Mixed (Commercial Sector)	94.27	11	1.6	2,016	235	34	short tons
Mixed (Electric Power Sector)	95.52	11	1.6	1885	217	32	short tons
Mixed (Industrial Coking)	93.9	11	1.6	2468	289	42	short tons
Mixed (Industrial Sector)	94.67	11	1.6	2116	246	36	short tons
Coal Coke	113.67	11	1.6	2819	273	40	short tons
Municipal Solid Waste	90.7	32	4.2	902	318	42	short tons
Petroleum Coke (Solid)	102.41	32	4.2	3072	960	126	short tons
Plastics	75	32	4.2	2850	1216	160	short tons
Tires	85.97	32	4.2	2407	896	118	short tons
Agricultural Byproducts	118.17	32	4.2	975	264	35	short tons
Peat	111.84	32	4.2	895	256	34	short tons
Solid Byproducts	105.51	32	4.2	1096	332	44	short tons
Wood and Wood Residuals	Biomass CO2 emissions are not reported as part of steam emissions which reference this col. 0	7.2	3.6	Biomass CO2 emissions are reported separately for stationary combustion which reference this col. 1,640	126	63	short tons
Propane Gas	61.46	3	0.60	0.15	0.01	0.00	scf
Landfill Gas	Biomass CO2 emissions are not reported as part of steam emissions which reference this col. 0	3.2	0.63	Biomass CO2 emissions are reported separately for stationary combustion which reference this col. 0.03	0.00	0.00	scf
Biodiesel (100%)	73.84	1.1	0.11	9.45	0.14	0.01	gallons
Ethanol (100%)	68.44	1.1	0.11	5.75	0.09	0.01	gallons
Rendered Animal Fat	71.06	1.1	0.11	8.88	0.14	0.01	gallons
Vegetable Oil	81.55	1.1	0.11	9.79	0.13	0.01	gallons

Hydrogen Production Emission Factors (Used for Estimating LCA of Hydrogen Consumption)

Fuel Type	CO2 Factor (kg / mmBtu)	CH4 Factor (g / mmBtu)	N2O Factor (g / mmBtu)	CO2 Factor (kg / Unit)	CH4 Factor (g / unit)	N2O Factor (g / unit)	Unit
Natural gas reforming							kg
Electrolysis							kg
Biomass gasification							kg
Biomass-derived liquid refomring							kg
Solar thermochemical hydrogen							kg
Direct solar water splitting							kg
Microbial biomass conversion							kg
Photobiological							kg


Mobile Combustion Emission Factors
CO2 Emissions for Road Vehicles
Fuel Type	CO2 Emission Factor (kg CO2 / unit)	Unit
Motor Gasoline	8.78	gallon
Diesel Fuel	10.21	gallon
Residual Fuel Oil	11.27	gallon
Aviation Gasoline	8.31	gallon
Kerosene-Type Jet Fuel	9.75	gallon
Liquefied Petroleum Gases (LPG)	5.68	gallon
Ethanol (100%)	5.75	gallon
Biodiesel (100%)	9.45	gallon
Liquefied Natural Gas (LNG)	4.50	gallon
Compressed Natural Gas (CNG)	0.05444	scf

CH4 and N2O Emissions for Highway Vehicles
Note: As of the v9 Simplified GHG Calculation tool update, the latest mobile combustion factors reflect year 2020 data. Therefore, for all vehicle model years 2021 onward, the 2020 year factor is used.
Vehicle Type	Year	CH4 Factor (g / mile)	N2O Factor (g / mile)	Notes
Gasoline Passenger Cars	1984-93	0.0704	0.0647
	1994	0.0617	0.0603
	1995	0.0531	0.0560
	1996	0.0434	0.0503
	1997	0.0337	0.0446
	1998	0.0240	0.0389
	1999	0.0215	0.0355
	2000	0.0175	0.0304
	2001	0.0105	0.0212
	2002	0.0102	0.0207
	2003	0.0095	0.0181
	2004	0.0078	0.0085
	2005	0.0075	0.0067
	2006	0.0076	0.0075
	2007	0.0072	0.0052
	2008	0.0072	0.0049
	2009	0.0071	0.0046
	2010	0.0071	0.0046
	2011	0.0071	0.0046
	2012	0.0071	0.0046
	2013	0.0071	0.0046
	2014	0.0071	0.0046
	2015	0.0068	0.0042
	2016	0.0065	0.0038
	2017	0.0054	0.0018
	2018	0.0052	0.0016
	2019	0.0051	0.0015
	2020	0.0050	0.0014
	2021	0.0050	0.0014	Held constant from most updated data (year 2020 factor).
	2022	0.0050	0.0014	Held constant from most updated data (year 2020 factor).
	2023	0.0050	0.0014	Held constant from most updated data (year 2020 factor).
Gasoline Light-Duty Trucks	1987-93	0.0813	0.1035
(Vans, Pickup Trucks, SUVs)	1994	0.0646	0.0982
	1995	0.0517	0.0908
	1996	0.0452	0.0871
	1997	0.0452	0.0871
	1998	0.0412	0.0787
	1999	0.0333	0.0618
	2000	0.0340	0.0631
	2001	0.0221	0.0379
	2002	0.0242	0.0424
	2003	0.0221	0.0373
	2004	0.0115	0.0088
	2005	0.0105	0.0064
	2006	0.0108	0.0080
	2007	0.0103	0.0061
	2008	0.0095	0.0036
	2009	0.0095	0.0036
	2010	0.0095	0.0035
	2011	0.0096	0.0034
	2012	0.0096	0.0033
	2013	0.0095	0.0035
	2014	0.0095	0.0033
	2015	0.0094	0.0031
	2016	0.0091	0.0029
	2017	0.0084	0.0018
	2018	0.0081	0.0015
	2019	0.0080	0.0013
	2020	0.0079	0.0012	Assume these CH4 and N2O factors for ethanol light-duty vehicles
	2021	0.0079	0.0012	Held constant from most updated data (year 2020 factor).
	2022	0.0079	0.0012	Held constant from most updated data (year 2020 factor).
	2023	0.0079	0.0012	Held constant from most updated data (year 2020 factor).
Gasoline Heavy-Duty Vehicles	1985-86	0.4090	0.0515
	1987	0.3675	0.0849
	1988-1989	0.3492	0.0933
	1990-1995	0.3246	0.1142
	1996	0.1278	0.1680
	1997	0.0924	0.1726
	1998	0.0655	0.1750
	1999	0.0648	0.1724
	2000	0.0630	0.1660
	2001	0.0577	0.1468
	2002	0.0634	0.1673
	2003	0.0602	0.1553
	2004	0.0298	0.0164
	2005	0.0297	0.0083
	2006	0.0299	0.0241
	2007	0.0322	0.0015
	2008	0.0340	0.0015
	2009	0.0339	0.0015
	2010	0.0320	0.0015
	2011	0.0304	0.0015
	2012	0.0313	0.0015
	2013	0.0313	0.0015
	2014	0.0315	0.0015
	2015	0.0332	0.0021
	2016	0.0321	0.0061
	2017	0.0329	0.0084
	2018	0.0326	0.0082
	2019	0.0330	0.0091
	2020	0.0328	0.0098	Assumed these CH4 and N2O factors for ethanol heavy-duty vehicles and buses
	2021	0.0328	0.0098	Held constant from most updated data (year 2020 factor).
	2022	0.0328	0.0098	Held constant from most updated data (year 2020 factor).
	2023	0.0328	0.0098	Held constant from most updated data (year 2020 factor).
Gasoline Motorcycles	1960-1995	0.0070	0.0083
	1996-2005	0	0
	2006-2023	0.0070	0.0083	Held constant for 2021 onwards from most recent data year (year 2020 data).

Vehicle Type	Fuel Type	Vehicle Year	CH4 Factor (g / mile)	N2O Factor (g / mile)	Notes
Passenger Cars	Diesel	1960-1982	0.0006	0.0012
		1983-2006	0.0005	0.0010
		2007-2023	0.0302	0.0192	Held constant for 2021 onwards from most recent data year (year 2020 data).
Light-Duty Trucks	Diesel	1960-1982	0.0011	0.0017
		1983-2006	0.0009	0.0014
		2007-2023	0.0290	0.0214	Held constant for 2021 onwards from most recent data year (year 2020 data).
Medium- and Heavy-Duty Vehicles	Diesel	1960-2006	0.0051	0.0048
Medium- and Heavy-Duty Vehicles	Diesel	2007-2023	0.0095	0.0431	Held constant for 2021 onwards from most recent data year (year 2020 data).
Light-Duty Cars	Methanol		0.0150	0.0040
	Ethanol		0.0150	0.0040
	CNG		0.1460	0.0040
	LPG		0.0150	0.0040
	Biodiesel		0.0300	0.0190
Light-Duty Trucks	Ethanol		0.0160	0.0050
	CNG		0.1580	0.0050
	LPG		0.0160	0.0050
	LNG		0.1580	0.0050
	Biodiesel		0.0290	0.0210
Medium-Duty Trucks	CNG		1.8290	0.0010
	LPG		0.0090	0.0180
	LNG		1.8290	0.0010
	Biodiesel		0.0090	0.0430
Heavy-Duty Trucks	Methanol		0.0750	0.0280
	Ethanol		0.0750	0.0280
	CNG		0.9210	0
	LPG		0.0030	0.0070
	LNG		0.9210	0
	Biodiesel		0.0090	0.0430
Buses	Methanol		0.1020	0.0470
	Ethanol		0.1020	0.0470
	CNG		2.7870	0.0010
	LPG		0.0100	0.0110
	LNG		2.7870	0.0010
	Biodiesel		0.0090	0.0430

CH4 and N2O Emissions for Non-Road Vehicles
Vehicle Type (superscript from EF Hub removed)	Fuel Type	CH4 Factor (g / gallon)	N2O Factor (g / gallon)
Ships and Boats	Residual Fuel Oil	1.11	0.32
	Gasoline (2 stroke)	4.61	0.08
	Gasoline (4 stroke)	2.25	0.01
	Diesel	6.41	0.17
Locomotives	Diesel	0.80	0.26
Aircraft	Jet Fuel	0	0.30
Aircraft	Aviation Gasoline	7.06	0.11
Agricultural Equipment	Gasoline (2 stroke)	6.92	0.47
	Gasoline (4 stroke)	1.93	1.20
	Gasoline Off-Road Trucks	1.93	1.20
	Diesel Equipment	1.27	1.07
	Diesel Off-Road Trucks	0.91	0.56
	LPG	0.33	0.94
Construction/Mining Equipment	Gasoline (2 stroke)	7.98	0.12
	Gasoline (4 stroke)	2.85	1.47
	Gasoline Off-Road Trucks	2.85	1.48
	Diesel Equipment	1.01	0.94
	Diesel Off-Road Trucks	0.91	0.56
	LPG	0.59	0.50
Lawn and Garden Equipment	Gasoline (2 stroke)	7.28	0.31
	Gasoline (4 stroke)	2.99	1.49
	Diesel	0.67	0.49
	LPG	0.41	0.63
Airport Equipment	Gasoline	1.03	1.07
	Diesel	1.88	1.16
	LPG	0.35	0.89
Industrial/Commercial Equipment	Gasoline (2 stroke)	7.12	0.50
	Gasoline (4 stroke)	2.74	1.54
	Diesel	0.41	0.60
	LPG	0.45	0.64
Logging Equipment	Gasoline (2 stroke)	9.68	0
	Gasoline (4 stroke)	3.24	2.05
	Diesel	0.48	1.27
Railroad Equipment	Gasoline	3.24	1.81
	Diesel	0.38	0.95
	LPG	1.99	0.01
Recreational Equipment	Gasoline (2 stroke)	17.61	0.11
	Gasoline (4 stroke)	2.87	1.50
	Diesel	0.73	0.66						1
	LPG	0.43	0.60

Refrigerants and Global Warming Potentials (GWPs)
Gas	GWP
CO2	1
CH4	25
N2O	298
HFC-23	14,800
HFC-32	675
HFC-41	92
HFC-125	3,500
HFC-134	1,100
HFC-134a	1,430
HFC-143	353
HFC-143a	4,470
HFC-152	53
HFC-152a	124
HFC-161	12
HFC-227ea	3,220
HFC-236cb	1,340
HFC-236ea	1,370
HFC-236fa	9,810
HFC-245ca	693
HFC-245fa	1,030
HFC-365mfc	794
HFC-43-10mee	1,640
SF6	22,800
NF3	17,200
CF4	7,390
C2F6	12,200
C3F8	8,830
c-C4F8	10,300
C4F10	8,860
C5F12	9,160
C6F14	9,300
C10F18	>7,500
Note: Global Warming Potential (GWP) factors in the 2023 Emission Factors update associated with the Simplified GHG Calculator Tool v9 release are based on AR4 GWPs, but EPA recognizes that Fifth Assessment Report (AR5) GWPs have been published and used in the Draft Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2021 report (published February 2023). However, this 2023 Emission Factors Hub and the GHG Reporting Program continue to use AR4 GWPs. EPA plans to incorporate AR5 GWPs into the 2024 Emission Factors Hub update.


	Blended Refrigerants (ASHRAE #)
ASHRAE #	Blend GWP HFC/PFC	Blend Make-up
R-401A	16	53% HCFC-22 , 34% HCFC-124 , 13% HFC-152a
R-401B	14	61% HCFC-22 , 28% HCFC-124 , 11% HFC-152a
R-401C	19	33% HCFC-22 , 52% HCFC-124 , 15% HFC-152a
R-402A	2,100	38% HCFC-22 , 6% HFC-125 , 2% propane
R-402B	1,330	6% HCFC-22 , 38% HFC-125 , 2% propane
R-403B	3,444	56% HCFC-22 , 39% PFC-218 , 5% propane
R-404A	3,922	44% HFC-125 , 4% HFC-134a , 52% HFC 143a
R-406A	0	55% HCFC-22 , 41% HCFC-142b , 4% isobutane
R-407A	2,107	20% HFC-32 , 40% HFC-125 , 40% HFC-134a
R-407B	2,804	10% HFC-32 , 70% HFC-125 , 20% HFC-134a
R-407C	1,774	23% HFC-32 , 25% HFC-125 , 52% HFC-134a
R-407D	1,627	15% HFC-32 , 15% HFC-125 , 70% HFC-134a
R-407E	1,552	25% HFC-32 , 15% HFC-125 , 60% HFC-134a
R-408A	2,301	47% HCFC-22 , 7% HFC-125 , 46% HFC 143a
R-409A	0	60% HCFC-22 , 25% HCFC-124 , 15% HCFC-142b
R-410A	2,088	50% HFC-32 , 50% HFC-125
R-410B	2,229	45% HFC-32 , 55% HFC-125
R-411A	14	87.5% HCFC-22 , 11 HFC-152a , 1.5% propylene
R-411B	4	94% HCFC-22 , 3% HFC-152a , 3% propylene
R-413A	2,053	88% HFC-134a , 9% PFC-218 , 3% isobutane
R-414A	0	51% HCFC-22 , 28.5% HCFC-124 , 16.5% HCFC-142b
R-414B	0	5% HCFC-22 , 39% HCFC-124 , 9.5% HCFC-142b
R-417A	2,346	46.6% HFC-125 , 5% HFC-134a , 3.4% butane
R-422A	3,143	85.1% HFC-125 , 11.5% HFC-134a , 3.4% isobutane
R-422D	2,729	65.1% HFC-125 , 31.5% HFC-134a , 3.4% isobutane
R-423A	2,280	47.5% HFC-227ea , 52.5% HFC-134a ,
R-424A	2,440	50.5% HFC-125, 47% HFC-134a, 2.5% butane/pentane
R-426A	1,508	5.1% HFC-125, 93% HFC-134a, 1.9% butane/pentane
R-428A	3,607	77.5% HFC-125 , 2% HFC-143a , 1.9% isobutane
R-434A	3,245	63.2% HFC-125, 16% HFC-134a, 18% HFC-143a, 2.8% isobutane
R-500	32	73.8% CFC-12 , 26.2% HFC-152a , 48.8% HCFC-22
R-502	0	48.8% HCFC-22 , 51.2% CFC-115
R-504	325	48.2% HFC-32 , 51.8% CFC-115
R-507	3,985	5% HFC-125 , 5% HFC143a
R-508A	13,214	39% HFC-23 , 61% PFC-116
R-508B	13,396	46% HFC-23 , 54% PFC-116

Molecular Weights
Element	Atomic Weight
Carbon	12.011

Electricity Emission Factors (System Average)
CO2, CH4 and N2O Total Output Emission Factors by Subregion eGRID2021, January 2023.
Subregion			CO2 Factor	CH4 Factor	N2O Factor
			(lb CO2/MWh)	(lb CH4/MWh)	(lb N2O/MWh)
AKGD (ASCC Alaska Grid)			1,067.7	0.091		0.012
AKMS (ASCC Miscellaneous)			485.2	0.025		0.004
AZNM (WECC Southwest)			819.7	0.052		0.007
CAMX (WECC California)			531.7	0.031		0.004
ERCT (ERCOT All)			813.6	0.054		0.008
FRCC (FRCC All)			832.9	0.053		0.007
HIMS (HICC Miscellaneous)			1,134.4	0.135		0.021
HIOA (HICC Oahu)			1,633.1	0.176		0.027
MROE (MRO East)			1,582.1	0.148		0.022
MROW (MRO West)			995.8	0.107		0.015
NEWE (NPCC New England)			539.4	0.072		0.009
NWPP (WECC Northwest)			634.6	0.058		0.008
NYCW (NPCC NYC/Westchester)			816.8	0.019		0.002
NYLI (NPCC Long Island)			1,210.9	0.126		0.016
NYUP (NPCC Upstate NY)			233.1	0.015		0.002
PRMS (Puerto Rico Miscellaneous)			1,558.0	0.081		0.013
RFCE (RFC East)			672.8	0.049		0.007
RFCM (RFC Michigan)			1,214.1	0.115		0.016
RFCW (RFC West)			1,046.1	0.095		0.014
RMPA (WECC Rockies)			1,158.9	0.109		0.016
SPNO (SPP North)			991.7	0.108		0.016
SPSO (SPP South)			1,031.6	0.080		0.012
SRMV (SERC Mississippi Valley)			772.7	0.040		0.006
SRMW (SERC Midwest)			1,543.0	0.171		0.025
SRSO (SERC South)			891.9	0.067		0.010
SRTV (SERC Tennessee Valley)			931.6	0.087		0.013
SRVC (SERC Virginia/Carolina)			639.7	0.052		0.007
Note: These factors do not include upstream transmission and distribution emissions associated with delivered electricity.

Business Travel and Employee Commuting Emission Factors
Vehicle Type	CO2 Factor (kg / unit)	CH4 Factor (g / unit)	N2O Factor (g / unit)	Units
Passenger Car	0.313	0.008	0.007	vehicle-mile
Light-Duty Truck	0.467	0.013	0.012	vehicle-mile
Motorcycle	0.178	0.111	0.019	vehicle-mile
Intercity Rail - Northeast Corridor	0.058	0.0055	0.0007	passenger-mile
Intercity Rail - Other Routes	0.150	0.0117	0.0038	passenger-mile
Intercity Rail - National Average	0.113	0.0092	0.0026	passenger-mile
Commuter Rail	0.135	0.0109	0.0027	passenger-mile
Transit Rail (i.e. Subway, Tram)	0.096	0.0080	0.0011	passenger-mile
Bus	0.055	0.0063	0.0011	passenger-mile
Air Short Haul (< 300 miles)	0.207	0.0064	0.0066	passenger-mile
Air Medium Haul (>= 300 miles, < 2300 miles)	0.129	0.0006	0.0041	passenger-mile
Air Long Haul (>= 2300 miles)	0.163	0.0006	0.0052	passenger-mile

Upstream Transportation and Distribution Emission Factors
Vehicle Type	CO2 Factor (kg / unit)	CH4 Factor (g / unit)	N2O Factor (g / unit)	Units
Medium- and Heavy-Duty Truck	1.387	0.013	0.038	vehicle-mile
Passenger Car	0.313	0.008	0.007	vehicle-mile
Light-Duty Truck	0.467	0.013	0.012	vehicle-mile
Medium- and Heavy-Duty Truck	0.170	0.0016	0.0047	ton-mile
Rail	0.021	0.0016	0.0005	ton-mile
Waterborne Craft	0.044	0.0254	0.0011	ton-mile
Aircraft	0.698	0.0000	0.0215	ton-mile				No update needed for v9 -- WARM not yet updated.

Fire Suppressant Leak Rates
Type of Equipment	Leak Rate
Fixed	3.5%
Portable	2.5%
Source:
EPA (2021) Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990-2019. Page A-275.

Waste Emission Factors
		Metric Tons CO2e / Short Ton Material
WARM Material	Material for SGEC Lookup (red text indicates different name from WARM)	Recycled	Landfilled	Combusted	Composted	Anaerobically Digested (Dry Digestate with Curing)	Anaerobically Digested (Wet Digestate with Curing)
Aluminum Cans	Aluminum Cans	0.06	0.02	0.01	NA	NA	NA
Aluminum Ingot	Aluminum Ingot	0.04	0.02	0.01	NA	NA	NA
Steel Cans	Steel Cans	0.32	0.02	0.01	NA	NA	NA
Copper Wire	Copper Wire	0.18	0.02	0.01	NA	NA	NA
Glass	Glass	0.05	0.02	0.01	NA	NA	NA
HDPE	HDPE	0.21	0.02	2.80	NA	NA	NA
LDPE	LDPE	NA	0.02	2.80	NA	NA	NA
PET	PET	0.23	0.02	2.05	NA	NA	NA
LLDPE	LLDPE	NA	0.02	2.80	NA	NA	NA
PP	PP	NA	0.02	2.80	NA	NA	NA
PS	PS	NA	0.02	3.02	NA	NA	NA
PVC	PVC	NA	0.02	1.26	NA	NA	NA
PLA	PLA	NA	0.02	0.01	0.17	NA	NA
Corrugated Containers	Corrugated Containers	0.11	0.90	0.05	NA	NA	NA
Magazines/Third-class mail	Magazines and Third class mail	0.02	0.42	0.05	NA	NA	NA
Newspaper	Newspaper	0.02	0.35	0.05	NA	NA	NA
Office Paper	Office Paper	0.02	1.25	0.05	NA	NA	NA
Phonebooks	Phonebooks	0.04	0.35	0.05	NA	NA	NA
Textbooks	Textbooks	0.04	1.25	0.05	NA	NA	NA
Dimensional Lumber	Dimensional Lumber	0.09	0.17	0.05	NA	NA	NA
Medium-density Fiberboard	Medium density Fiberboard	0.15	0.07	0.05	NA	NA	NA
Food Waste (non-meat)	Food Waste non meat	NA	0.58	0.05	0.15	0.14	0.11
Food Waste (meat only)	Food Waste meat only	NA	0.58	0.05	NA	0.14	0.11
Beef	Beef	NA	0.58	0.05	0.15	0.14	0.11
Poultry	Poultry	NA	0.58	0.05	0.15	0.14	0.11
Grains	Grains	NA	0.58	0.05	0.15	0.14	0.11
Bread	Bread	NA	0.58	0.05	0.15	0.14	0.11
Fruits and Vegetables	Fruits and Vegetables	NA	0.58	0.05	0.15	0.14	0.11
Dairy Products	Dairy Products	NA	0.58	0.05	0.15	0.14	0.11
Yard Trimmings	Yard Trimmings	NA	0.33	0.05	0.19	0.11	NA
Grass	Grass	NA	0.26	0.05	0.19	0.09	NA
Leaves	Leaves	NA	0.26	0.05	0.19	0.13	NA
Branches	Branches	NA	0.53	0.05	0.19	0.16	NA
Mixed Paper (general)	Mixed Paper general	0.07	0.80	0.05	NA	NA	NA
Mixed Paper (primarily residential)	Mixed Paper primarily residential	0.07	0.77	0.05	NA	NA	NA
Mixed Paper (primarily from offices)	Mixed Paper primarily from offices	0.03	0.75	0.05	NA	NA	NA
Mixed Metals	Mixed Metals	0.23	0.02	0.01	NA	NA	NA
Mixed Plastics	Mixed Plastics	0.22	0.02	2.34	NA	NA	NA
Mixed Recyclables	Mixed Recyclables	0.09	0.68	0.11	NA	NA	NA
Food Waste	Food Waste	NA	0.58	0.05	0.15	NA	NA
Mixed Organics	Mixed Organics	NA	0.48	0.05	0.17	NA	NA
Mixed MSW	Mixed MSW municipal solid waste	NA	0.52	0.43	NA	NA	NA
Carpet	Carpet	NA	0.02	1.68	NA	NA	NA
Desktop CPUs	Desktop CPUs	NA	0.02	0.40	NA	NA	NA
Portable Electronic Devices	Portable Electronic Devices	NA	0.02	0.89	NA	NA	NA
Flat-panel Displays	Flat panel Displays	NA	0.02	0.74	NA	NA	NA
CRT Displays	CRT Displays	NA	0.02	0.64	NA	NA	NA
Electronic Peripherals	Electronic Peripherals	NA	0.02	2.23	NA	NA	NA
Hard-copy Devices	Hard copy Devices	NA	0.02	1.92	NA	NA	NA
Mixed Electronics	Mixed Electronics	NA	0.02	0.87	NA	NA	NA
Clay Bricks	Clay Bricks	NA	0.02	NA	NA	NA	NA
Concrete	Concrete	0.01	0.02	NA	NA	NA	NA
Fly Ash	Fly Ash	0.01	0.02	NA	NA	NA	NA
Tires	Tires	0.10	0.02	2.21	NA	NA	NA
Asphalt Concrete	Asphalt Concrete	-	0.02	NA	NA	NA	NA
Asphalt Shingles	Asphalt Shingles	0.03	0.02	0.70	NA	NA	NA
Drywall	Drywall	NA	0.02	NA	NA	NA	NA
Fiberglass Insulation	Fiberglass Insulation	0.05	0.02	NA	NA	NA	NA
Vinyl Flooring	Vinyl Flooring	NA	0.02	0.29	NA	NA	NA
Wood Flooring	Wood Flooring	NA	0.18	0.08	NA	NA	NA
Notes: These factors do not include any avoided emissions impact from any of the disposal methods. All the factors presented here include transportation emissions, which are optional in the Scope 3 Calculation Guidance, with an assumed average distance traveled to the processing facility. AR4 GWPs are used to convert all waste emission factors into CO2e. Recycling emissions include transport to recycling facility and sorting of recycled materials at material recovery facility. Landfilling emissions include transport to landfill, equipment use at landfill and fugitive landfill CH4 emissions. Landfill CH4 is based on typical landfill gas collection practices and average landfill moisture conditions. Combustion emissions include transport to combustion facility and combustion-related non-biogenic CO2 and N2O Composting emissions include transport to composting facility, equipment use at composting facility and CH4 and N2O emissions during composting.

Sheet 18: Help - Stationary Combustion



*Scope 1 Emissions from Stationary Combustion Sources - HELP SHEET*

DEFINITION
Combustion emission sources are stationary sources that combust fuel, like a natural gas hot water heater for an office building or an oil burning boiler. Emissions result from the actual combustion of the fuels to produce useful products, like heat and hot water.

COLLECT
To account for these sources, collect information about the type of fuel used and the quantity of fuel combusted at each facility. Sources of data can vary, but the data are often provided by the utility organization that supplies the fuel to the organization. A monthly natural gas bill, for example, can be used to provide information regarding how much natural gas was purchased for the previous billing cycle.
Data Collection Checklist (for all facilities)
-	Type of fuel consumed
-	Amount of fuel consumed

QUANTIFY
After the data has been collected, it should be entered into the appropriate orange colored boxes of the Calculator section titled “Stationary Combustion.” The fuel type can be selected from the form. After the data are entered into the Calculator, the CO2 equivalent emissions are displayed in the blue colored box.


Items to Note
-	Use the heat content sheet to convert units provided on the invoice into the units the Calculator requires.
-	If you are one of many tenants in a facility and you do not have the actual amount of fuel used in your space, you may estimate your fuel usage by multiplying the fuel usage of the entire facility by the percentage of the floor area that your organization occupies.
-	Companies with home offices can optionally include these spaces in their inventory if the energy use associated with business activities can be reasonably estimated.
-	The Energy Information Administration conducts a Commercial Building Energy Consumption Survey and provides average energy consumption by building type per square foot. Use the numbers below to compare against your data or to estimate for natural gas if no data are available. For example, if you have a 1,000 sq ft office suite in the Northeast multiply by 20.6 to get an estimation of 20,600 scf natural gas for a year.

	Natural Gas Intensity	standard cubic feet (scf) natural gas / sq ft / year
	Principal Building Activity	Northeast	Midwest	South	West
	Education	41.5	38.7	21.2	21.9
	Food sales	Insufficient Data	75.4	Insufficient Data	Insufficient Data
	Food service	Insufficient Data	212.0	152.2	106.4
	Health care	58.2	59.4	63.5	54.2
	Inpatient	89.5	71.1	76.0	84.0
	Outpatient	30.9	34.0	22.8	22.4
	Lodging	45.7	44.1	27.1	38.6
	Mercantile	41.9	41.4	28.9	37.1
	Retail (other than mall)	25.0	26.4	20.0	22.5
	Enclosed and strip malls	49.2	58.9	34.2	43.9
	Office	20.6	26.3	18.7	18.6
	Public assembly	52.6	48.5	28.7	33.5
	Public order and safety	Insufficient Data	Insufficient Data	40.2	34.8
	Religious worship	33.8	28.6	16.7	17.4
	Service	38.2	38.3	51.3	39.1
	Warehouse and storage	19.3	27.7	13.5	10.4
	Other	38.7	Insufficient Data	21.2	Insufficient Data
	Vacant	Insufficient Data	Insufficient Data	Insufficient Data	Insufficient Data
	Source: EIA's Commercial Buildings Energy Consumption Survey (CBECS) 2018, Released September 2022. Table C25: Natural gas consumption and conditional energy intensity by Census region, 2018
	https://www.eia.gov/consumption/commercial/data/2018/index.php?view=characteristics

Sheet 19: Help - Refrigeration and AC



*Scope 1 Emissions from Refrigeration and Air Conditioning Equipment - HELP SHEET*

DEFINITION
Refrigeration and Air Conditioning (AC) equipment sources can vary in size based on the type of organization. Emissions from refrigeration and AC devices, in facilities or vehicles, are caused by the leakage of chemicals with global warming impact during use, maintenance and/or disposal of the device. They are often small sources for office-based organizations. For example, a small office building may have one rooftop AC unit while a grocery store chain may have several rooftop AC units per store as well as a multitude of other refrigeration equipment.

COLLECT
Choose one of three different calculation methods available in the “Refrigeration and AC” section of the Calculator. The types of refrigerants along with the data needs for each method are listed in the Calculator. Data for these sources is often collected from maintenance and inspection records, work orders, or invoices from contractors that service this equipment. Refrigerants not included on the list may be chemicals that do not need to be included in the inventory. For example, ozone depleting substances, such as chlorofluorocarbons (CFCs) or “freon” and hydrochlorofluorocarbons (HCFCs), are regulated internationally and are typically excluded from a GHG inventory or reported as a memo item. A reason to track these sources is to provide explanation for the increase of HFCs and PFCs when they replace the phased out CFCs and HCFCs.
Data Collection Checklist (by equipment)
-	Refrigerant purchase, inventory, and disposal data
-	Inventory of equipment by facility
-	Refrigerant capacity of equipment
-	Amount of refrigerant (HFC and PFC) emitted over the inventory reporting period
-	Optional: Track HCFC and CFCs, such as R-22

QUANTIFY
Determine which of the three options is suitable for your business and enter the data into the appropriate orange colored boxes of the Calculator section titled “Refrigeration and AC.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box.
	Option 1: The Detailed Material Balance Method is recommended for companies who maintain their own equipment. This method requires data from inventories, purchase and service records, and the full and proper charges of equipment. It includes emissions from equipment operation, servicing, and disposal.
	Option 2: The Simplified Material Balance Method is recommended for companies who have contractors service their HFC/PFC containing equipment. This method tracks emissions from equipment operation, servicing, and disposal. The method requires data on the quantity of refrigerant: (a) used to fill new equipment during installation, (b) used to service equipment, and (c) recovered from retiring equipment, as well as the full and proper charges of new and retiring equipment. If notified in advance of the need for this information, the contractor should be able to provide it.
	Option 3: It is recommended that the Screening Method be used only as a screening tool because the emission factors used in the approach are highly uncertain. Emission factors vary between individual pieces of equipment and over time. Even if the amount of refrigerant added to a piece of equipment has been tracked carefully, permitting the previous leak rate of that equipment to be established, that leak rate can change after a leak is repaired or as the equipment ages.

Items to Note
-	If you are one of many tenants in a facility and you cannot quantify the refrigerant emissions specific to your space, you may estimate them based on the percentage of the floor area that your organization occupies.
-	Emissions from refrigerants in an office-based organization are typically less than 2 percent of emissions. Consider this as you decide which Option is most appropriate.
-	If your organization uses a refrigerant that is not listed, the user may need to determine the constituent blend. This website lists common refrigerant compositions:
	http://www.epa.gov/ozone/snap/refrigerants/refblend.html
-	R-134a is the predominantly used refrigerant in vehicle AC systems. If you are uncertain of which refrigerant your vehicles use, you can assume R-134a.

Sheet 20: Help - Fire Suppression



*Scope 1 Emissions from Fire Suppression Equipment - HELP SHEET*

DEFINITION
Fire suppression emission sources can range in scale from a small portable fire extinguisher to a large scale fire suppression system for an office building or warehouse. The emissions are caused by chemicals (e.g., HFCs or CO2) emitted from fire suppression devices during use, maintenance, and disposal.

COLLECT
Choose one of three different calculation methods available in the “Fire Suppression” section of the Calculator. In each method, choose the types of fire suppression gases used and then gather the corresponding emissions data. Data for these sources is often collected from maintenance and inspection records, work orders, or invoices from contractors that service this equipment.
Data Collection Checklist (by equipment and/or facility)
-	Fire suppressant purchase, inventory, and disposal data
-	Inventory of equipment by facility
-	Fire suppressant capacity of equipment
-	Amount of fire suppressant (HFC and PFC) emitted over the inventory reporting period

QUANTIFY
Enter the data into the appropriate orange colored boxes of the Calculator section titled “Fire Suppression.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box.

Items to Note
-	Contact the manufacturer if you cannot find the list of propellants or chemicals used in the fire extinguisher.

Sheet 21: Help - Purchased Gases



*Scope 1 Emissions from Purchased Gases - HELP SHEET*

DEFINITION
Industrial gases are sometimes used in processes such as manufacturing, testing, or laboratory uses. For example, CO2 gas is often used in welding operations. These gases are typically released to the atmosphere after use. Any releases of the seven major greenhouse gases (CO2, CH4, N2O, PFCs, HFCs, SF6, and NF3) must be included in the GHG inventory. Ozone depleting substances, such as CFCs and HCFCs, are regulated internationally and are typically excluded from a GHG inventory or reported as a memo item.

COLLECT
Determine if CO2, CH4, N2O, PFCs, HFCs, SF6 or NF3 are used in processes such as those mentioned above. If so, collect the mass of gas purchased. If data are not available in mass units, the user may need to convert from volume to mass using the density of the specific gas.

Data Collection Checklist (for all applicable facilities)
-	Type of gas purchased
-	Amount of gas purchased
-	Purpose for the gas

QUANTIFY
Enter the data into the appropriate orange colored boxes of the Calculator section titled “Gas.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box.

Items to Note
-	If your business makes bulk purchases and plans on using the gas for several years, you should divide the bulk amount by the years of usage and report that amount.

Sheet 22: Help - Electricity



*Scope 2 Emissions from Purchase of Electricity - HELP SHEET*

DEFINITION
GHGs are emitted when fossil fuels are combusted to generate electricity. Companies account for their responsibility for these emissions by reporting them as scope 2 indirect emissions. This Calculator quantifies emissions from both the location-based method and the market-based method, and both totals should be reported. The location-based method considers average emission factors for the electricity grids that provide electricity. The market-based method considers contractual arrangements under which the organization procures power from specific sources, such as renewable energy. Market-based emission factors reflect these arrangements. Examples of market-based emission factors are: renewable energy certificates (RECs), power purchase agreements (PPAs), and supplier-specific factors. For detailed information on the location-based method and the market-based method review EPA's Indirect Emissions from Purchased Electricity Guidance (link at the bottom of this sheet).

COLLECT
Collect electricity purchase information in units of kWh for each facility. The best data source is typically its electricity bill or invoice. In the Calculator, there is a map at the bottom of the “Electricity” section which divides the United States into subregions based on the electric grid. Select the subregion(s) in which the organization’s facilities are located to determine the correct CO2, CH4, and N2O emission factors to use, since different parts of the country use different fuels to generate electricity. Multiple facility locations can be entered as separate line items in the Calculator. If a facility is on the border of a subregion, enter the zip code into EPA's Power Profiler (https://oaspub.epa.gov/powpro/ept_pack.charts) to find the correct subregion.
Data Collection Checklist (for all facilities)
-	Amount of electricity purchased
-	Amount of electricity purchased using contractual arrangements
-	Emission factors (CO2, CH4 and N2O) for contractual arrangements

QUANTIFY
There are two methods to quantify emissions from electricity: location-based and market-based. Both must be quantified to be in accordance with the Center for Corporate Climate Leadership Greenhouse Gas Inventory Guidance.
Location-based: Enter the data into the appropriate orange colored boxes (Table 1) of the Calculator section titled "Electricity.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box for the location based method.
Market-based: Enter applicable market-based emission factors (lb/MWh) for the purchased electricity in the yellow cells (Table 1) of the Calculator section titled "Electricity.” See the market-based method Help sheet for additional guidance. Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box for the market-based method.


Items to Note
-	If you are one of many tenants in a facility and you do not have the actual amount of electricity used in your space, you may estimate your usage by multiplying the electricity usage of the entire facility by the percentage of the floor area that your organization occupies.
-	The number off the utility bill to use is the total usage amount (i.e., the difference between the meter reading at the beginning of the month and the end of the month).
-	Companies with home offices can optionally include these spaces in their inventory if the energy use associated with business activities can be reasonably estimated.
-	The Energy Information Administration conducts a Commercial Building Energy Consumption Survey and provides average energy consumption by building type per square foot. Use the numbers below to compare against your data or to estimate if no data are available. For example, if you have a 1,000 sq ft office suite in the Northeast multiply by 17.1 to get an estimation of 17,100 kWh electricity for a year.

	Electricity Intensity	kWh electricity / sq ft / year
	Principal Building Activity	Northeast	Midwest	South	West
	Education	7.9	8.1	11.4	9.0
	Food sales	Insufficient Data	67.3	53.7	Insufficient Data
	Food service	29.7	43.0	52.7	36.9
	Health care	19.0	25.0	27.3	22.2
	Inpatient	22.4	28.3	32.2	29.5
	Outpatient	15.9	18.6	19.6	15.9
	Lodging	13.7	14.8	15.2	13.2
	Mercantile	15.1	15.4	17.8	17.2
	Retail (other than mall)	11.3	12.7	15.3	13.0
	Enclosed and strip malls	17.9	18.9	20.2	20.1
	Office	13.8	12.0	15.4	12.5
	Public assembly	9.6	11.6	15.1	9.4
	Public order and safety	Insufficient Data	Insufficient Data	16.7	11.6
	Religious worship	5.1	4.2	5.4	4.2
	Service	7.3	5.7	9.0	7.6
	Warehouse and storage	6.0	5.2	6.5	5.5
	Other	31.4	24.0	25.3	45.5
	Vacant	Insufficient Data	4.2	4.9	Insufficient Data
	Source: Commercial Buildings Energy Consumption Survey (CBECS) 2012, Released September 2022. Table C15: Electricity consumption and conditional energy intensity by Census region, 2018
	https://www.eia.gov/consumption/commercial/data/2018/index.php?view=characteristics

Refer to the Greenhouse Gas Inventory Guidance: Indirect Emissions from Purchased Electricity Guidance for more information.
	https://www.epa.gov/climateleadership/scope-1-and-scope-2-inventory-guidance

Sheet 23: Help - Market-Based Method





Market-Based Electricity Emission Factors
The market-based method considers contractual arrangements under which the organization procures electricity from specific sources, such as fossil, renewable, or other generation facilities. Market-based emission factors reflect these arrangements. The following are the types of market-based emission factors available, listed in order of preference based on the precision of the factors. If any of the first four types of emission factors are applicable, enter the factors in the yellow cells marked as "<enter factor>". If not, leave the yellow cells as is, and eGRID subregion factors will be used for market-based emissions.
(1)	Energy Attribute Certificates		If an energy attribute certificate carries with it an emission factor, that factor can be used to quantify emissions in the market-based method. Examples are renewable energy certificates (RECs) or Guarantees of Origin (GOs). The emission factor is based on the specific source that the certificate represents, regardless of the energy resource used. Typically these certificates represent renewable energy and may have an emission factor of zero, but they may in some cases have a non-zero emission factor (e.g., if there is a fossil-fuel or biomass generation component).
(2)	Contracts		An organization may have a contract, such as a power purchase agreement (PPA), to purchase electricity from a specified generating facility, which may be located at the organization's facility, at a nearby location with a direct line connection to the organization, or located remotely. If there are no certificates available, the contract itself carries the emission factor associated with the generation facility, regardless of the energy resource used. If certificates are used, see Energy Attribute Certificates above.
(3)	Supplier-Specific Emission Factor		An electricity supplier, such as a regulated utility or a deregulated supplier, may provide information to its customers on the emission factor associated with its electricity product. To be used in the market-based method, the emission factor must include all the electricity delivered by the supplier, including electricity it generates as well as electricity it purchases from others.
(4)	Residual Mix Factor		A residual mix emission factor represents the emissions and generation that remain after certificates, contracts, and supplier-specific factors have been claimed and removed from the calculation. Residual mix emission factors are currently not widely available. Organizations are encouraged to check for available residual mix factors each year when their GHG inventory is completed, if the options above are not available or relevant.
(5)	Regional Emission Factor		If residual mix factors are not available, organizations can use a regional grid average emission factor as the default. This calculator will use eGRID subregion emission factors in this case.
(6)	National Emission Factor		This should not be applicable for any companies reporting US based emissions, due to the availability of regional emission factors.

Quality Criteria for Contractual Instruments
All contractual instruments used in the market-based method must meet the following criteria:
(1) Convey the direct GHG emission rate attribute associated with the unit of electricity produced.
(2) Be the only instruments that carry the GHG emission rate attribute claim associated with that quantity of electricity generation. See the "Items to Note" section of the Help sheet for suggested estimation approaches.
(3) Be tracked and redeemed, retired, or canceled by or on behalf of the reporting entity. This can be done through a tracking system, an audit of contracts, third-party certification, or other means.
(4) Have a vintage that matches as closely as possible to the date of the reporting period to which the instruments are applied. The vintage of the instrument is based on the date of the energy generation that the instrument represents.
(5) Be sourced from the same market in which the reporting entity’s electricity-consuming operations are located and to which the instrument is applied. A market is defined as a geographical area which has a common system for trading and retiring contractual instruments. For this purpose the U.S. constitutes a single market, despite regional grid boundaries.
The Indirect Emissions from Purchased Electricity Guidance defines EPA best-practice quality recommendations that go beyond these minimum requirements.

Items to Note
-	EPA encourages organizations to use renewable energy as a way to reduce the environmental impacts associated with the electricity they purchase. Organizations can reduce their market-based scope 2 emissions by purchasing renewable energy, or “green power.” They can do this by choosing a differentiated electricity product from their utility or electricity supplier, by contracting directly with a renewable energy generator (if the regulatory rules allow), or by purchasing unbundled renewable energy certificates (RECs). In any case, the RECs must be acquired and retired.

An Example
In a situation where an organization has procured electricity from a specific source that is relevant to report for the market-based method, but the source supplies less than 100% of the kWh consumed by the facility, it is important to enter the data correctly. Consider the following scenario:
	- 100,000 kWh total facility consumption
	- 25,000 kWh purchased with energy attribute certificates such as renewable energy certificates (RECs).
	- Emission factors for RECs from many RE sources are zero.
	- No other market-based emission factors are available.

The table below shows how to enter the data for this example site. There are two rows entered for the facility in order to allocate the market-based emissions to the appropriate kWh.
The total Electricity Purchased (kWh) of the two rows adds up to facility's total consumption. Be careful not to double count kWh.
The REC emission factors are entered in the first row. In the second row, there is no need to enter market-based emission factors, because none are available.

					Market-Based Use these cells to enter contractual or supplier specific emission factors
Table 1. Total Amount of Electricity Purchased by eGRID Subregion					Emission Factors
There are two rows for one building in order to allocate the market-based emissions to the appropriate kWh. Source	Source	Source	eGRID Subregion	The total kWh adds up to facility's total consumption. Be careful not to double count kWh. Electricity	CO2	CH4	N2O
ID	Description	Area (sq ft)	where electricity is consumed	Purchased	Emissions	Emissions	Emissions
				(kWh)	(lb/MWh)	(lb/MWh)	(lb/MWh)
Building A	Wind Farm RECs	6,000	RFCW (RFC West)	25,000	0	0	Emission factors for these RECs are zero. Depending on the instrument used, the factors may be greater than zero. 0
Building A	Local Utility	6,000	RFCW (RFC West)	75,000	<enter factor>	<enter factor>	No need to enter market-based emission factors in this row. <enter factor>


Refer to the Greenhouse Gas Inventory Guidance: Indirect Emissions from Purchased Electricity Guidance for more information.
	https://www.epa.gov/climateleadership/center-corporate-climate-leadership-greenhouse-gas-inventory-guidance

Sheet 24: Help - Steam



*Scope 2 Emissions from Purchase of Steam - HELP SHEET*

DEFINITION
Similar to electricity production, GHGs are emitted when fossil fuels are combusted to generate heat or steam. If the organization purchases heat or steam, the emissions are accounted for as scope 2 indirect emissions. Also similar to electricity, both the location-based method and the market-based method should be calculated and reported as done in this Calculator. Typically supplier-specific emission factors for steam will apply to both location-based and market-based emissions, and no market-based emission factors need to be entered. If needed, see the market-based method Help Sheet for more information.

COLLECT
Determine the amount of steam purchased, the types of fuel that the steam supplier uses to generate the steam, and either the emission factors provided by the steam supplier or the boiler efficiency. If values for boiler efficiency are unavailable, a default of 80% is provided in the Calculator.
Data Collection Checklist (for all facilities)
-	Amount of steam purchased
-	Fuel type used to generate steam
-	Boiler efficiency or supplier-specific emission factors

QUANTIFY
Enter the data into the appropriate orange colored boxes (Table 1) of the Calculator section titled “Steam.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box. Enter the market-based emission factors in the yellow cells if applicable.

Items to Note
-	Use the heat content sheet to convert units provided on the invoice into the units the Calculator requires.
-	If you are one of many tenants in a facility and you do not have the actual amount of steam used in your space, you may estimate your usage by multiplying the steam usage of the entire facility by the percentage of the floor area that your organization occupies.

Sheet 25: Help - Hydrogen

*Scope 2 Emissions from Purchase of Hydrogen - HELP SHEET*

DEFINITION
Similar to electricity production, GHGs may be emitted when hydrogen is produced. If the organization purchases hydrogen, the emissions are accounted for as scope 2 indirect emissions. Typically, a supplier of hydrogen will understand the greenhouse gas emissions associated with their production process (as is necessary to claim certain incentives).

COLLECT
Determine the amount of hydrogen purchased, the process and types of fuel that the hydrogen supplier uses to produce the hydrogen, and the emission factors provided by the hydrogen producer. If values are unavailable, use the assumptions provided below.
Data Collection Checklist (for all facilities)
-	Amount of steam purchased
-	Fuel type used to generate steam
-	Boiler efficiency or supplier-specific emission factors

QUANTIFY
Enter the data into the appropriate orange colored boxes (Table 1) of the Calculator section titled “Hydrogen.” Once the data are entered into the Calculator, the CO2 equivalent emissions are calculated and summarized in the blue colored box.

Items to Note
-	Use the heat content sheet to convert units provided on the invoice into the units the Calculator requires.

Sheet 26: Help - Offsets



*Purchased Offsets - HELP SHEET*

DEFINITION
Offsets are project-based emission reductions and/or removals that occur outside the organizational boundary of the reporting organization. Offsets can be purchased by an organization to offset emissions from scope 1, scope 2, and scope 3 sources.

COLLECT
Quantity of offsets purchased in metric tons CO2 equivalent for each offset project.

QUANTIFY
Enter the data into the appropriate orange colored boxes (Table 1) of the Calculator section titled "Offsets.” Once the data are entered into the Calculator, the CO2 equivalent emissions are summarized in the green colored box.

File Type	application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
File Modified	0000-00-00
File Created	0000-00-00