4.2 Interaction with the Waste and Land Use, Land-Use Change,
and Forestry Sectors

Emissions related to the combustion of wastes for energy purposes should be accounted for under the Energy Sector. Emissions from waste incineration that do not involve energy recovery should be accounted for under the Waste Sector.

These wastes may originate from municipal solid waste collection, wastewater treatment facilities, food industries, or agricultural residues. Only the fraction of carbon in these wastes that is of fossil origin (e.g., plastics) is to be accounted for in the Energy or Waste Sectors.

Biogenic CO₂ is accounted for under the Land Use, Land-Use Change, and Forestry Sector. It is generally assumed that the same quantities of CO₂ from biogenic waste materials will be re-absorbed during the next growing season. It is especially important that the treatment of CO₂ emissions from waste combustion for energy and waste incineration is consistent with any carbon storage factors used in estimating CO₂ emissions from fossil fuel combustion.