h. The sixth step is the conversion of carbon to the full molecular weight of CO₂ and summation across all fuels. To express the results as carbon dioxide (CO₂) the quantity of carbon oxidized should be multiplied by the molecular weight ratio of CO₂ to C (i.e., 44/12).

In addition to the steps described above, emissions of CO₂ from International Bunker Fuels and Biomass used as a fuel should be handled as follows:

• Bunker Fuels: CO₂ emissions (as well as CH₄ and N₂O) arising from fuels used in ships or aircraft for international transport should not be included in the national total. The quantities of fuels delivered to and consumed by international bunkers should be subtracted from the fuel supply to the country. The calculated bunker fuel emissions should be reported in a separate table as a memo item.
  
  Table 1-1. Emissions from International Bunkers
• Biomass Fuels: CO₂ emissions from Biomass fuels are included in national energy and emissions accounts for completeness only.  CO₂ emissions should not be included in national CO₂ emissions from fuel combustion or the national total.  The release of carbon due to biomass used as energy should be accounted for under the Land Use, Land-use Change, and Forestry sector.  Non-CO₂ emissions from biomass combustion, however, should be reported under the Energy Sector.