Some cases of double-counting or omitting emissions can also occur in the accounting for non-energy uses of fossil fuels, in particular those that can lead to carbon storage.

In theory, most CO₂ emissions resulting from the processing of fossil fuel feedstocks should be accounted for in the Industrial Processes Sector (e.g., coal coke, petroleum coke anodes and cathodes, and ammonia feedstocks).

In practice, however, some of the emissions from feedstocks will be accounted for under the Energy Sector using carbon storage factors (e.g., naphthas and LPG in the chemical industry and lubricants in transportation). These emissions often occur within the petrochemical industry where it is difficult to separate between energy and non-energy consumption.