The 2006 IPCC Guidelines do not provide a distinct method for calculating military water-borne emissions. Emissions from military water-borne fuel use can be estimated using the equation 3.5.1 and the same calculation approach is recommended for non-military shipping. Due to the special characteristics of the operations, situations, and technologies (e.g., .aircraft carriers, very large auxiliary power plants, and unusual engine types) associated with military water-borne navigation, a more detailed method of data analysis is encouraged when data are available. Inventory compilers should therefore consult military experts to determine the most appropriate emission factors for the country's military water-borne navigation.

Due to confidentiality issues (see completeness and reporting), many inventory compilers may have difficulty obtaining data for the quantity of military fuel use. Military activity is defined here as those activities using fuel purchased by or supplied to military authorities in the country. It is good practice to apply the rules defining civilian domestic and international operations in water-borne navigation to military operations when the data necessary to apply those rules are comparable and available. Data on military fuel use should be obtained from government military institutions or fuel suppliers. If data on fuel split are unavailable, all the fuel sold for military activities should be treated as domestic.

Emissions resulting from multilateral operations pursuant to the Charter of the United Nations should not be included in national totals, but reported separately; other emissions related to operations shall be included in the national emissions totals of one or more Parties involved. The national calculations should take into account fuel delivered to the country's military, as well as fuel delivered within that country but used by the military of other countries. Other emissions related to operations (e.g., off-road ground support equipment) should be included in the national emissions totals in the appropriate source category.

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