There are several cases where double or miscounting of emissions from the Energy Sector is possible. To avoid these risks the Revised 1996 IPCC Guidelines and the IPCC Good Practice Guidance discuss ways to handle the interaction of categories and sectors with the Energy Sector.

4.1 Interaction with Industrial Processes Sector
There are several cases of close interaction between fuel use as energy and fuel used in various industrial processes. In particular, you should carefully check to be sure Parties are not double counting or omitting the fuel used in the iron and steel industry.

The IPCC Good Practice Guidance recommends allocating the carbon used as a reducing agent to the Industrial Processes Sector; however, there are cases where the splitting of the fuel use between the Industrial Processes and Energy Sectors is not possible.

In such cases, Parties typically allocate emissions to just one of these two sectors. This might lead to some irregularity in the sectoral emission trends if emissions are allocated differently across years or Parties. Parties should provide explanations for their allocation decisions.