For a number of applications, mainly in larger industrial processes, fossil hydrocarbons are not only used as energy sources, but also have other uses e.g. feedstocks, lubricants, solvents, etc. The sectoral approaches (Tier 1, 2 and 3) are therefore based on fuel combustion statistics.
Hence, the use of fuel combustion statistics rather than fuel delivery statistics is key to avoid double counting in emission estimates. When activity data are not quantities of fuel combusted but are instead deliveries to enterprises or main subcategories, there is a risk of double counting emissions from the IPPU (Chapter 5) or Waste Sectors.
In some types of non-energy use of fossil hydrocarbons, emissions of fossil carbon containing substances might occur. Such emissions should be reported under the IPPU sector where they occur. Methods to estimate these emissions are provided in Volume 3, Industrial Processes and Product Use.
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