Complete activity data (i.e., lime production) are needed for good practice. Typically, reported production accounts for only a portion of the actual production, because lime production statistics may consider only product that is sold on the market. Use or production of lime as a non-marketed intermediate is not well accounted for or reported. For example, many plants that produce steel, synthetic soda ash, calcium carbide, magnesia and magnesium metal, as well as copper smelters and sugar mills, produce lime but may not report it to national agencies. Omission of these data may lead to an underestimation of lime production for a country by a factor of two or more. Likewise, there may be village-scale or artisanal production of lime for sanitation purposes or for whitewash. All lime production should be reported in this source category, whether produced by lime kilns as a marketed product, or whether produced as a non-marketed intermediate reagent.

Inventory compilers should be cautious to avoid double counting, or omissions, between this source category and emissions from limestone and dolomite consumption. Another potential source of double counting that the inventory compiler should be aware of is associated with hydrated lime. If lime production is corrected for hydrated lime without first establishing whether the lime used to produce hydrated lime is included in total lime production, production of this lime could be double-counted.

Similar to the discussion for cement, when using Tier 3 it is important that all carbonate inputs (e.g., limestone, dolomite, etc.) are accounted for on a plant-specific basis.

Finally, lime-based mortars used in construction gain their strength through the absorption of CO2, but the rates of the carbonation reaction that occur in practice are very uncertain. As it is believed that this process for the carbonation of mortars can take months to decades, it has not been factored into emission calculations. It is not considered good practice to include this factor in emissions calculations at this time. This is an area for future work before inclusion into national inventories.

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