The type of emission factors (e.g., IPCC default or country-specific) is summarized for each category in the tables from Part I of the Synthesis and Assessment (S&A) report as well in Summary 3 (sheet 1) of the CRF spreadsheets. More detailed information on the Party’s emission factors and calorific values should be provided in its National Inventory Report (NIR).

See page 19 in Slovakia’s NIR. 
See page 156 and 158 in Ukraine’s NIR. 
See page 31 and 137 in New Zealand’s NIR. 
See page 35 in Luxembourg’s NIR. 
See page 46 and 212 in Greece’s NIR. 
See page 65 and Annex 2 in Austria’s NIR.

Note in Section 2.1.1.2, p. 2.11 of the IPCC Good Practice Guidance that good practice for selecting CO₂ emission factors and calorific values for fuel combustion does not depend on whether the applicable category is “key” or not. For traded fuels in common circulation it is good practice to obtain the carbon content (i.e., CO₂ potential emission factors) of the fuel and the net calorific values from fuel suppliers and use local values wherever possible. If these data are not available, default values can be used. It may be more difficult to obtain the carbon content and NCV for non-traded fuels, such as municipal solid waste and fuels that are not sold by heat content, such as crude oil. If necessary, IPCC default values are available (Tables 1-2 and 1-3, p. 1.6, Workbook of the Revised 1996 IPCC Guidelines).

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