ANNEX VI附則
ANNEX VI RULES FOR CALCULATING THE GREENHOUSE GAS IMPACT OF BIOMASS FUELS AND THEIR FOSSIL FUEL COMPARATORS A. Typical and default values of greenhouse gas emissions savings for biomass fuels if produced with no net-carbon emissions from land-use change WOODCHIPS Biomass fuel production system Transport distance Greenhouse gas emissions savings –typical value Greenhouse gas emissions savings – default value Heat Electricity Heat Electricity Woodchips from forest residues 1 to 500 km 93 % 89 % 91 % 87 % 500 to 2 500 km 89 % 84 % 87 % 81 % 2 500 to 10 000 km 82 % 73 % 78 % 67 % Above 10 000 km 67 % 51 % 60 % 41 % Woodchips from short rotation coppice (Eucalyptus) 2 500 to 10 000 km 77 % 65 % 73 % 60 % Woodchips from short rotation coppice (Poplar – Fertilised) 1 to 500 km 89 % 83 % 87 % 81 % 500 to 2 500 km 85 % 78 % 84 % 76 % 2 500 to 10 000 km 78 % 67 % 74 % 62 % Above 10 000 km 63 % 45 % 57 % 35 % Woodchips from short rotation coppice (Poplar – No fertilisation) 1 to 500 km 91 % 87 % 90 % 85 % 500 to 2 500 km 88 % 82 % 86 % 79 % 2 500 to 10 000 km 80 % 70 % 77 % 65 % Above 10 000 km 65 % 48 % 59 % 39 % Woodchips from stemwood 1 to 500 km 93 % 89 % 92 % 88 % 500 to 2 500 km 90 % 85 % 88 % 82 % 2 500 to 10 000 km 82 % 73 % 79 % 68 % Above 10 000 km 67 % 51 % 61 % 42 % Woodchips from industry residues 1 to 500 km 94 % 92 % 93 % 90 % 500 to 2 500 km 91 % 87 % 90 % 85 % 2 500 to 10 000 km 83 % 75 % 80 % 71 % Above 10 000 km 69 % 54 % 63 % 44 % WOOD PELLETS ( *1 ) Biomass fuel production system Transport distance Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Heat Electricity Heat Electricity Wood briquettes or pellets from forest residues Case 1 1 to 500 km 58 % 37 % 49 % 24 % 500 to 2 500 km 58 % 37 % 49 % 25 % 2 500 to 10 000 km 55 % 34 % 47 % 21 % Above 10 000 km 50 % 26 % 40 % 11 % Case 2a 1 to 500 km 77 % 66 % 72 % 59 % 500 to 2 500 km 77 % 66 % 72 % 59 % 2 500 to 10 000 km 75 % 62 % 70 % 55 % Above 10 000 km 69 % 54 % 63 % 45 % Case 3a 1 to 500 km 92 % 88 % 90 % 85 % 500 to 2 500 km 92 % 88 % 90 % 86 % 2 500 to 10 000 km 90 % 85 % 88 % 81 % Above 10 000 km 84 % 76 % 81 % 72 % Wood briquettes or pellets from short rotation coppice (Eucalyptus) Case 1 2 500 to 10 000 km 52 % 28 % 43 % 15 % Case 2a 2 500 to 10 000 km 70 % 56 % 66 % 49 % Case 3a 2 500 to 10 000 km 85 % 78 % 83 % 75 % Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised) Case 1 1 to 500 km 54 % 32 % 46 % 20 % 500 to 10 000 km 52 % 29 % 44 % 16 % Above 10 000 km 47 % 21 % 37 % 7 % Case 2a 1 to 500 km 73 % 60 % 69 % 54 % 500 to 10 000 km 71 % 57 % 67 % 50 % Above 10 000 km 66 % 49 % 60 % 41 % Case 3a 1 to 500 km 88 % 82 % 87 % 81 % 500 to 10 000 km 86 % 79 % 84 % 77 % Above 10 000 km 80 % 71 % 78 % 67 % Wood briquettes or pellets from short rotation coppice (Poplar – No fertilisation) Case 1 1 to 500 km 56 % 35 % 48 % 23 % 500 to 10 000 km 54 % 32 % 46 % 20 % Above 10 000 km 49 % 24 % 40 % 10 % Case 2a 1 to 500 km 76 % 64 % 72 % 58 % 500 to 10 000 km 74 % 61 % 69 % 54 % Above 10 000 km 68 % 53 % 63 % 45 % Case 3a 1 to 500 km 91 % 86 % 90 % 85 % 500 to 10 000 km 89 % 83 % 87 % 81 % Above 10 000 km 83 % 75 % 81 % 71 % Stemwood Case 1 1 to 500 km 57 % 37 % 49 % 24 % 500 to 2 500 km 58 % 37 % 49 % 25 % 2 500 to 10 000 km 55 % 34 % 47 % 21 % Above 10 000 km 50 % 26 % 40 % 11 % Case 2a 1 to 500 km 77 % 66 % 73 % 60 % 500 to 2 500 km 77 % 66 % 73 % 60 % 2 500 to 10 000 km 75 % 63 % 70 % 56 % Above 10 000 km 70 % 55 % 64 % 46 % Case 3a 1 to 500 km 92 % 88 % 91 % 86 % 500 to 2 500 km 92 % 88 % 91 % 87 % 2 500 to 10 000 km 90 % 85 % 88 % 83 % Above 10 000 km 84 % 77 % 82 % 73 % Wood briquettes or pellets from wood industry residues Case 1 1 to 500 km 75 % 62 % 69 % 55 % 500 to 2 500 km 75 % 62 % 70 % 55 % 2 500 to 10 000 km 72 % 59 % 67 % 51 % Above 10 000 km 67 % 51 % 61 % 42 % Case 2a 1 to 500 km 87 % 80 % 84 % 76 % 500 to 2 500 km 87 % 80 % 84 % 77 % 2 500 to 10 000 km 85 % 77 % 82 % 73 % Above 10 000 km 79 % 69 % 75 % 63 % Case 3a 1 to 500 km 95 % 93 % 94 % 91 % 500 to 2 500 km 95 % 93 % 94 % 92 % 2 500 to 10 000 km 93 % 90 % 92 % 88 % Above 10 000 km 88 % 82 % 85 % 78 % AGRICULTURE PATHWAYS Biomass fuel production system Transport distance Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Heat Electricity Heat Electricity Agricultural Residues with density < 0,2 t/m 3 ( *2 ) 1 to 500 km 95 % 92 % 93 % 90 % 500 to 2 500 km 89 % 83 % 86 % 80 % 2 500 to 10 000 km 77 % 66 % 73 % 60 % Above 10 000 km 57 % 36 % 48 % 23 % Agricultural Residues with density > 0,2 t/m 3 ( *3 ) 1 to 500 km 95 % 92 % 93 % 90 % 500 to 2 500 km 93 % 89 % 92 % 87 % 2 500 to 10 000 km 88 % 82 % 85 % 78 % Above 10 000 km 78 % 68 % 74 % 61 % Straw pellets 1 to 500 km 88 % 82 % 85 % 78 % 500 to 10 000 km 86 % 79 % 83 % 74 % Above 10 000 km 80 % 70 % 76 % 64 % Bagasse briquettes 500 to 10 000 km 93 % 89 % 91 % 87 % Above 10 000 km 87 % 81 % 85 % 77 % Palm Kernel Meal Above 10 000 km 20 % -18 % 11 % -33 % Palm Kernel Meal (no CH 4 emissions from oil mill) Above 10 000 km 46 % 20 % 42 % 14 % BIOGAS FOR ELECTRICITY ( *4 ) Biogas production system Technological option Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Wet manure ( 1 ) Case 1 Open digestate ( 2 ) 146 % 94 % Close digestate ( 3 ) 246 % 240 % Case 2 Open digestate 136 % 85 % Close digestate 227 % 219 % Case 3 Open digestate 142 % 86 % Close digestate 243 % 235 % Maize whole plant ( 4 ) Case 1 Open digestate 36 % 21 % Close digestate 59 % 53 % Case 2 Open digestate 34 % 18 % Close digestate 55 % 47 % Case 3 Open digestate 28 % 10 % Close digestate 52 % 43 % Biowaste Case 1 Open digestate 47 % 26 % Close digestate 84 % 78 % Case 2 Open digestate 43 % 21 % Close digestate 77 % 68 % Case 3 Open digestate 38 % 14 % Close digestate 76 % 66 % BIOGAS FOR ELECTRICITY – MIXTURES OF MANURE AND MAIZE Biogas production system Technological option Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Manure – Maize 80 % - 20 % Case 1 Open digestate 72 % 45 % Close digestate 120 % 114 % Case 2 Open digestate 67 % 40 % Close digestate 111 % 103 % Case 3 Open digestate 65 % 35 % Close digestate 114 % 106 % Manure – Maize 70 % - 30 % Case 1 Open digestate 60 % 37 % Close digestate 100 % 94 % Case 2 Open digestate 57 % 32 % Close digestate 93 % 85 % Case 3 Open digestate 53 % 27 % Close digestate 94 % 85 % Manure – Maize 60 % - 40 % Case 1 Open digestate 53 % 32 % Close digestate 88 % 82 % Case 2 Open digestate 50 % 28 % Close digestate 82 % 73 % Case 3 Open digestate 46 % 22 % Close digestate 81 % 72 % BIOMETHANE FOR TRANSPORT ( *5 ) Biomethane production system Technological options Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Wet manure Open digestate, no off-gas combustion 117 % 72 % Open digestate, off-gas combustion 133 % 94 % Close digestate, no off-gas combustion 190 % 179 % Close digestate, off-gas combustion 206 % 202 % Maize whole plant Open digestate, no off-gas combustion 35 % 17 % Open digestate, off-gas combustion 51 % 39 % Close digestate, no off-gas combustion 52 % 41 % Close digestate, off-gas combustion 68 % 63 % Biowaste Open digestate, no off-gas combustion 43 % 20 % Open digestate, off-gas combustion 59 % 42 % Close digestate, no off-gas combustion 70 % 58 % Close digestate, off-gas combustion 86 % 80 % BIOMETHANE – MIXTURES OF MANURE AND MAIZE ( *6 ) Biomethane production system Technological options Greenhouse gas emissions savings – typical value Greenhouse gas emissions savings – default value Manure – Maize 80 % - 20 % Open digestate, no off-gas combustion ( 5 ) 62 % 35 % Open digestate, off-gas combustion ( 6 ) 78 % 57 % Close digestate, no off-gas combustion 97 % 86 % Close digestate, off-gas combustion 113 % 108 % Manure – Maize 70 % - 30 % Open digestate, no off-gas combustion 53 % 29 % Open digestate, off-gas combustion 69 % 51 % Close digestate, no off-gas combustion 83 % 71 % Close digestate, off-gas combustion 99 % 94 % Manure – Maize 60 % - 40 % Open digestate, no off-gas combustion 48 % 25 % Open digestate, off-gas combustion 64 % 48 % Close digestate, no off-gas combustion 74 % 62 % Close digestate, off-gas combustion 90 % 84 % B. METHODOLOGY 1. Greenhouse gas emissions from the production and use of biomass fuels, shall be calculated as follows: (a) Greenhouse gas emissions from the production and use of biomass fuels before conversion into electricity, heating and cooling, shall be calculated as: E = e ec + e l + e p + e td + e u – e sca – e ccs – e ccr , Where E = total emissions from the production of the fuel before energy conversion; e ec = emissions from the extraction or cultivation of raw materials; e l = annualised emissions from carbon stock changes caused by land-use change; e p = emissions from processing; e td = emissions from transport and distribution; e u = emissions from the fuel in use; e sca = emission savings from soil carbon accumulation via improved agricultural management; e ccs = emission savings from CO 2 capture and geological storage; and e ccr = emission savings from CO 2 capture and replacement. Emissions from the manufacture of machinery and equipment shall not be taken into account. (b) In the case of co-digestion of different substrates in a biogas plant for the production of biogas or biomethane, the typical and default values of greenhouse gas emissions shall be calculated as: where E = greenhouse gas emissions per MJ biogas or biomethane produced from co-digestion of the defined mixture of substrates S n = Share of feedstock n in energy content E n = Emission in g CO 2 /MJ for pathway n as provided in Part D of this Annex (*) where P n = energy yield [MJ] per kilogram of wet input of feedstock n (**) W n = weighting factor of substrate n defined as: where: I n = Annual input to digester of substrate n [tonne of fresh matter] AM n = Average annual moisture of substrate n [kg water/kg fresh matter] SM n = Standard moisture for substrate n (***). (*) For animal manure used as substrate, a bonus of 45 g CO 2 eq/MJ manure (– 54 kg CO 2 eq/t fresh matter) is added for improved agricultural and manure management. (**) The following values of P n shall be used for calculating typical and default values: P(Maize): 4,16 [MJ biogas /kg wet maize @ 65 % moisture ] P(Manure): 0,50 [MJ biogas /kg wet manure @ 90 % moisture ] P(Biowaste) 3,41 [MJ biogas /kg wet biowaste @ 76 % moisture ] (***) The following values of the standard moisture for substrate SM n shall be used: SM(Maize): 0,65 [kg water/kg fresh matter] SM(Manure): 0,90 [kg water/kg fresh matter] SM(Biowaste): 0,76 [kg water/kg fresh matter] (c) In the case of co-digestion of n substrates in a biogas plant for the production of electricity or biomethane, actual greenhouse gas emissions of biogas and biomethane are calculated as follows: where E = total emissions from the production of the biogas or biomethane before energy conversion; S n = Share of feedstock n, in fraction of input to the digester; e ec,n = emissions from the extraction or cultivation of feedstock n; e td,feedstock,n = emissions from transport of feedstock n to the digester; e l,n = annualised emissions from carbon stock changes caused by land-use change, for feedstock n; e sca = emission savings from improved agricultural management of feedstock n (*); e p = emissions from processing; e td,product = emissions from transport and distribution of biogas and/or biomethane; e u = emissions from the fuel in use, that is greenhouse gases emitted during combustion; e ccs = emission savings from CO 2 capture and geological storage; and e ccr = emission savings from CO 2 capture and replacement. (*) For e sca a bonus of 45 g CO 2 eq/MJ manure shall be attributed for improved agricultural and manure management in the case animal manure is used as a substrate for the production of biogas and biomethane. (d) Greenhouse gas emissions from the use of biomass fuels in producing electricity, heating and cooling, including the energy conversion to electricity and/or heat or cooling produced, shall be calculated as follows: (i) For energy installations delivering only heat: (ii) For energy installations delivering only electricity: where EC h,el = Total greenhouse gas emissions from the final energy commodity. E = Total greenhouse gas emissions of the fuel before end-conversion. η el = The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input, based on its energy content. η h = The heat efficiency, defined as the annual useful heat output divided by the annual fuel input, based on its energy content. (iii) For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy: (iv) For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy: where: EC h,el = Total greenhouse gas emissions from the final energy commodity. E = Total greenhouse gas emissions of the fuel before end-conversion. η el = The electrical efficiency, defined as the annual electricity produced divided by the annual energy input, based on its energy content. η h = The heat efficiency, defined as the annual useful heat output divided by the annual energy input, based on its energy content. C el = Fraction of exergy in the electricity, and/or mechanical energy, set to 100 % (C el = 1). C h = Carnot efficiency (fraction of exergy in the useful heat). The Carnot efficiency, C h , for useful heat at different temperatures is defined as: where: T h = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T 0 = Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C). If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), C h can alternatively be defined as follows: C h = Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546 For the purposes of that calculation, the following definitions apply: (i) ‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy; (ii) ‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; (iii) ‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 2. Greenhouse gas emissions from biomass fuels shall be expressed as follows: (a) greenhouse gas emissions from biomass fuels, E, shall be expressed in terms of grams of CO 2 equivalent per MJ of biomass fuel, g CO 2 eq/MJ; (b) greenhouse gas emissions from heating or electricity, produced from biomass fuels, EC, shall be expressed in terms of grams of CO 2 equivalent per MJ of final energy commodity (heat or electricity), g CO 2 eq/MJ. When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under point 1(d)), irrespective if the heat is used for actual heating purposes or for cooling. ( 7 ) Where the greenhouse gas emissions from the extraction or cultivation of raw materials e ec are expressed in unit g CO 2 eq/dry-ton of feedstock, the conversion to grams of CO 2 equivalent per MJ of fuel, g CO 2 eq /MJ, shall be calculated as follows ( 8 ) : Where Emissions per dry-ton feedstock shall be calculated as follows: 3. Greenhouse gas emissions savings from biomass fuels shall be calculated as follows: (a) greenhouse gas emissions savings from biomass fuels used as transport fuels: SAVING = (E F(t) – E B )/E F(t) where E B = total emissions from biomass fuels used as transport fuels; and E F(t) = total emissions from the fossil fuel comparator for transport (b) greenhouse gas emissions savings from heat and cooling, and electricity being generated from biomass fuels: SAVING = (EC F(h&c,el) – EC B(h&c,el) )/EC F (h&c,el) , where EC B(h&c,el) = total emissions from the heat or electricity, EC F(h&c,el) = total emissions from the fossil fuel comparator for useful heat or electricity. 4. The greenhouse gases taken into account for the purposes of point 1 shall be CO 2 , N 2 O and CH 4 . For the purposes of calculating CO 2 equivalence, those gases shall be valued as follows: CO 2 : 1 N 2 O: 298 CH 4 : 25 5. Emissions from the extraction, harvesting or cultivation of raw materials, e ec , shall include emissions from the extraction, harvesting or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO 2 in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the regional averages for cultivation emissions included in the reports referred to in Article 31(4) of this Directive or the information on the disaggregated default values for cultivation emissions included in this Annex, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values. Estimates of emissions from cultivation and harvesting of forestry biomass may be derived from the use of averages for cultivation and harvesting emissions calculated for geographical areas at national level, as an alternative to using actual values. 6. For the purposes of the calculation referred to in point 1(a), emission savings from improved agriculture management, e sca , such as shifting to reduced or zero-tillage, improved crop/rotation, the use of cover crops, including crop residue management, and the use of organic soil improver (e.g. compost, manure fermentation digestate), shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use ( 9 ) . 7. Annualised emissions from carbon stock changes caused by land-use change, e l , shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions the following rule shall be applied: e l = (CS R – CS A ) × 3,664 × 1/20 × 1/P – e B , ( 10 ) where e l = annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass of CO 2 -equivalent per unit biomass fuel energy). ‘Cropland’ ( 11 ) and ‘perennial cropland’ ( 12 ) shall be regarded as one land use; CS R = the carbon stock per unit area associated with the reference land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land use shall be the land use in January 2008 or 20 years before the raw material was obtained, whichever was the later; CS A = the carbon stock per unit area associated with the actual land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CS A shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever the earlier; P = the productivity of the crop (measured as biomass fuel energy per unit area per year); and e B = bonus of 29 g CO 2 eq/MJ biomass fuel if biomass is obtained from restored degraded land under the conditions laid down in point 8. 8. The bonus of 29 g CO 2 eq/MJ shall be attributed if evidence is provided that the land: (a) was not in use for agriculture in January 2008 or any other activity; and (b) is severely degraded land, including such land that was formerly in agricultural use. The bonus of 29 g CO 2 eq/MJ shall apply for a period of up to 20 years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured. 9. ‘Severely degraded land’ means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded. 10. In accordance with point 10 of Part C of Annex V to this Directive, Commission Decision 2010/335/EU ( 13 ) , which provides for guidelines for the calculation of land carbon stocks in relation to this Directive, drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4, and in accordance with Regulations (EU) No 525/2013 and (EU) 2018/841, shall serve as the basis for the calculation of land carbon stocks. 11. Emissions from processing, e p , shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing, including the CO 2 emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process. In accounting for the consumption of electricity not produced within the solid or gaseous biomass fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid. Emissions from processing shall include emissions from drying of interim products and materials where relevant. 12. Emissions from transport and distribution, e td , shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under point 5 shall not be covered by this point. 13. Emissions of CO 2 from fuel in use, e u, shall be taken to be zero for biomass fuels. Emissions of non-CO 2 greenhouse gases (CH 4 and N 2 O) from the fuel in use shall be included in the e u factor. 14. Emission savings from CO 2 capture and geological storage, e ccs , that have not already been accounted for in e p , shall be limited to emissions avoided through the capture and storage of emitted CO 2 directly related to the extraction, transport, processing and distribution of biomass fuel if stored in compliance with Directive 2009/31/EC. 15. Emission savings from CO 2 capture and replacement, e ccr , shall be related directly to the production of biomass fuel they are attributed to, and shall be limited to emissions avoided through the capture of CO 2 of which the carbon originates from biomass and which is used to replace fossil-derived CO 2 in production of commercial products and services. 16. Where a cogeneration unit – providing heat and/or electricity to a biomass fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, C h , calculated as follows: where T h = Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T 0 = Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C). If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), C h can alternatively be defined as follows: C h = Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546 For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input. For the purposes of that calculation, the following definitions apply: (a) ‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy; (b) ‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; (c) ‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. 17. Where a biomass fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (‘co-products’), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the biomass fuel production process and is determined from calculating the greenhouse gas intensity of all inputs and emissions, including the feedstock and CH 4 and N 2 O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the biomass fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following point 16. 18. For the purposes of the calculations referred to in point 17, the emissions to be divided shall be e ec + e l + e sca + those fractions of e p , e td , e ccs and e ccr that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions. In the case of biogas and biomethane, all co-products that do not fall under the scope of point 7 shall be taken into account for the purposes of that calculation. No emissions shall be allocated to wastes and residues. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation. Wastes and residues, including tree tops and branches, straw, husks, cobs and nut shells, and residues from processing, including crude glycerine (glycerine that is not refined) and bagasse, shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they are processed to interim products before being transformed into the final product. In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery. 19. For biomass fuels used for the production of electricity, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC F(el) shall be 183 g CO 2 eq/MJ electricity or 212 g CO 2 eq/MJ electricity for the outermost regions. For biomass fuels used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC F(h) shall be 80 g CO 2 eq/MJ heat. For biomass fuels used for the production of useful heat, in which a direct physical substitution of coal can be demonstrated, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC F(h) shall be 124 g CO 2 eq/MJ heat. For biomass fuels used as transport fuels, for the purposes of the calculation referred to in point 3, the fossil fuel comparator E F(t) shall be 94 g CO 2 eq/MJ. C. DISAGGREGATED DEFAULT VALUES FOR BIOMASS FUELS Wood briquettes or pellets Biomass fuel production system Transport distance Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Cultivation Processing Transport Non-CO 2 emissions from the fuel in use Cultivation Processing Transport Non-CO 2 emissions from the fuel in use Wood chips from forest residues 1 to 500 km 0,0 1,6 3,0 0,4 0,0 1,9 3,6 0,5 500 to 2 500 km 0,0 1,6 5,2 0,4 0,0 1,9 6,2 0,5 2 500 to 10 000 km 0,0 1,6 10,5 0,4 0,0 1,9 12,6 0,5 Above 10 000 km 0,0 1,6 20,5 0,4 0,0 1,9 24,6 0,5 Wood chips from SRC (Eucalyptus) 2 500 to 10 000 km 4,4 0,0 11,0 0,4 4,4 0,0 13,2 0,5 Wood chips from SRC (Poplar – fertilised) 1 to 500 km 3,9 0,0 3,5 0,4 3,9 0,0 4,2 0,5 500 to 2 500 km 3,9 0,0 5,6 0,4 3,9 0,0 6,8 0,5 2 500 to 10 000 km 3,9 0,0 11,0 0,4 3,9 0,0 13,2 0,5 Above 10 000 km 3,9 0,0 21,0 0,4 3,9 0,0 25,2 0,5 Wood chips from SRC (Poplar – Not fertilised) 1 to 500 km 2,2 0,0 3,5 0,4 2,2 0,0 4,2 0,5 500 to 2 500 km 2,2 0,0 5,6 0,4 2,2 0,0 6,8 0,5 2 500 to 10 000 km 2,2 0,0 11,0 0,4 2,2 0,0 13,2 0,5 Above 10 000 km 2,2 0,0 21,0 0,4 2,2 0,0 25,2 0,5 Wood chips from stemwood 1 to 500 km 1,1 0,3 3,0 0,4 1,1 0,4 3,6 0,5 500 to 2 500 km 1,1 0,3 5,2 0,4 1,1 0,4 6,2 0,5 2 500 to 10 000 km 1,1 0,3 10,5 0,4 1,1 0,4 12,6 0,5 Above 10 000 km 1,1 0,3 20,5 0,4 1,1 0,4 24,6 0,5 Wood chips from wood industry residues 1 to 500 km 0,0 0,3 3,0 0,4 0,0 0,4 3,6 0,5 500 to 2 500 km 0,0 0,3 5,2 0,4 0,0 0,4 6,2 0,5 2 500 to 10 000 km 0,0 0,3 10,5 0,4 0,0 0,4 12,6 0,5 Above 10 000 km 0,0 0,3 20,5 0,4 0,0 0,4 24,6 0,5 Wood briquettes or pellets Biomass fuel production system Transport distance Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Cultivation Processing Transport & distribution Non-CO 2 emissions from the fuel in use Cultivation Processing Transport & distribution Non-CO 2 emissions from the fuel in use Wood briquettes or pellets from forest residues (case 1) 1 to 500 km 0,0 25,8 2,9 0,3 0,0 30,9 3,5 0,3 500 to 2 500 km 0,0 25,8 2,8 0,3 0,0 30,9 3,3 0,3 2 500 to 10 000 km 0,0 25,8 4,3 0,3 0,0 30,9 5,2 0,3 Above 10 000 km 0,0 25,8 7,9 0,3 0,0 30,9 9,5 0,3 Wood briquettes or pellets from forest residues (case 2a) 1 to 500 km 0,0 12,5 3,0 0,3 0,0 15,0 3,6 0,3 500 to 2 500 km 0,0 12,5 2,9 0,3 0,0 15,0 3,5 0,3 2 500 to 10 000 km 0,0 12,5 4,4 0,3 0,0 15,0 5,3 0,3 Above 10 000 km 0,0 12,5 8,1 0,3 0,0 15,0 9,8 0,3 Wood briquettes or pellets from forest residues (case 3a) 1 to 500 km 0,0 2,4 3,0 0,3 0,0 2,8 3,6 0,3 500 to 2 500 km 0,0 2,4 2,9 0,3 0,0 2,8 3,5 0,3 2 500 to 10 000 km 0,0 2,4 4,4 0,3 0,0 2,8 5,3 0,3 Above 10 000 km 0,0 2,4 8,2 0,3 0,0 2,8 9,8 0,3 Wood briquettes from short rotation coppice (Eucalyptus – case 1) 2 500 to 10 000 km 3,9 24,5 4,3 0,3 3,9 29,4 5,2 0,3 Wood briquettes from short rotation coppice (Eucalyptus – case 2a) 2 500 to 10 000 km 5,0 10,6 4,4 0,3 5,0 12,7 5,3 0,3 Wood briquettes from short rotation coppice (Eucalyptus – case 3a) 2 500 to 10 000 km 5,3 0,3 4,4 0,3 5,3 0,4 5,3 0,3 Wood briquettes from short rotation coppice (Poplar – Fertilised – case 1) 1 to 500 km 3,4 24,5 2,9 0,3 3,4 29,4 3,5 0,3 500 to 10 000 km 3,4 24,5 4,3 0,3 3,4 29,4 5,2 0,3 Above 10 000 km 3,4 24,5 7,9 0,3 3,4 29,4 9,5 0,3 Wood briquettes from short rotation coppice (Poplar – Fertilised – case 2a) 1 to 500 km 4,4 10,6 3,0 0,3 4,4 12,7 3,6 0,3 500 to 10 000 km 4,4 10,6 4,4 0,3 4,4 12,7 5,3 0,3 Above 10 000 km 4,4 10,6 8,1 0,3 4,4 12,7 9,8 0,3 Wood briquettes from short rotation coppice (Poplar – Fertilised – case 3a) 1 to 500 km 4,6 0,3 3,0 0,3 4,6 0,4 3,6 0,3 500 to 10 000 km 4,6 0,3 4,4 0,3 4,6 0,4 5,3 0,3 Above 10 000 km 4,6 0,3 8,2 0,3 4,6 0,4 9,8 0,3 Wood briquettes from short rotation coppice (Poplar – no fertilisation – case 1) 1 to 500 km 2,0 24,5 2,9 0,3 2,0 29,4 3,5 0,3 500 to 2 500 km 2,0 24,5 4,3 0,3 2,0 29,4 5,2 0,3 2 500 to 10 000 km 2,0 24,5 7,9 0,3 2,0 29,4 9,5 0,3 Wood briquettes from short rotation coppice (Poplar – no fertilisation – case 2a) 1 to 500 km 2,5 10,6 3,0 0,3 2,5 12,7 3,6 0,3 500 to 10 000 km 2,5 10,6 4,4 0,3 2,5 12,7 5,3 0,3 Above 10 000 km 2,5 10,6 8,1 0,3 2,5 12,7 9,8 0,3 Wood briquettes from short rotation coppice (Poplar – no fertilisation– case 3a) 1 to 500 km 2,6 0,3 3,0 0,3 2,6 0,4 3,6 0,3 500 to 10 000 km 2,6 0,3 4,4 0,3 2,6 0,4 5,3 0,3 Above 10 000 km 2,6 0,3 8,2 0,3 2,6 0,4 9,8 0,3 Wood briquettes or pellets from stemwood (case 1) 1 to 500 km 1,1 24,8 2,9 0,3 1,1 29,8 3,5 0,3 500 to 2 500 km 1,1 24,8 2,8 0,3 1,1 29,8 3,3 0,3 2 500 to 10 000 km 1,1 24,8 4,3 0,3 1,1 29,8 5,2 0,3 Above 10 000 km 1,1 24,8 7,9 0,3 1,1 29,8 9,5 0,3 Wood briquettes or pellets from stemwood (case 2a) 1 to 500 km 1,4 11,0 3,0 0,3 1,4 13,2 3,6 0,3 500 to 2 500 km 1,4 11,0 2,9 0,3 1,4 13,2 3,5 0,3 2 500 to 10 000 km 1,4 11,0 4,4 0,3 1,4 13,2 5,3 0,3 Above 10 000 km 1,4 11,0 8,1 0,3 1,4 13,2 9,8 0,3 Wood briquettes or pellets from stemwood (case 3a) 1 to 500 km 1,4 0,8 3,0 0,3 1,4 0,9 3,6 0,3 500 to 2 500 km 1,4 0,8 2,9 0,3 1,4 0,9 3,5 0,3 2 500 to 10 000 km 1,4 0,8 4,4 0,3 1,4 0,9 5,3 0,3 Above 10 000 km 1,4 0,8 8,2 0,3 1,4 0,9 9,8 0,3 Wood briquettes or pellets from wood industry residues (case 1) 1 to 500 km 0,0 14,3 2,8 0,3 0,0 17,2 3,3 0,3 500 to 2 500 km 0,0 14,3 2,7 0,3 0,0 17,2 3,2 0,3 2 500 to 10 000 km 0,0 14,3 4,2 0,3 0,0 17,2 5,0 0,3 Above 10 000 km 0,0 14,3 7,7 0,3 0,0 17,2 9,2 0,3 Wood briquettes or pellets from wood industry residues (case 2a) 1 to 500 km 0,0 6,0 2,8 0,3 0,0 7,2 3,4 0,3 500 to 2 500 km 0,0 6,0 2,7 0,3 0,0 7,2 3,3 0,3 2 500 to 10 000 km 0,0 6,0 4,2 0,3 0,0 7,2 5,1 0,3 Above 10 000 km 0,0 6,0 7,8 0,3 0,0 7,2 9,3 0,3 Wood briquettes or pellets from wood industry residues (case 3a) 1 to 500 km 0,0 0,2 2,8 0,3 0,0 0,3 3,4 0,3 500 to 2 500 km 0,0 0,2 2,7 0,3 0,0 0,3 3,3 0,3 2 500 to 10 000 km 0,0 0,2 4,2 0,3 0,0 0,3 5,1 0,3 Above 10 000 km 0,0 0,2 7,8 0,3 0,0 0,3 9,3 0,3 Agriculture pathways Biomass fuel production system Transport distance Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Cultivation Processing Transport & distribution Non-CO 2 emissions from the fuel in use Cultivation Processing Transport & distribution Non-CO 2 emissions from the fuel in use Agricultural Residues with density < 0,2 t/m 3 1 to 500 km 0,0 0,9 2,6 0,2 0,0 1,1 3,1 0,3 500 to 2 500 km 0,0 0,9 6,5 0,2 0,0 1,1 7,8 0,3 2 500 to 10 000 km 0,0 0,9 14,2 0,2 0,0 1,1 17,0 0,3 Above 10 000 km 0,0 0,9 28,3 0,2 0,0 1,1 34,0 0,3 Agricultural Residues with density > 0,2 t/m 3 1 to 500 km 0,0 0,9 2,6 0,2 0,0 1,1 3,1 0,3 500 to 2 500 km 0,0 0,9 3,6 0,2 0,0 1,1 4,4 0,3 2 500 to 10 000 km 0,0 0,9 7,1 0,2 0,0 1,1 8,5 0,3 Above 10 000 km 0,0 0,9 13,6 0,2 0,0 1,1 16,3 0,3 Straw pellets 1 to 500 km 0,0 5,0 3,0 0,2 0,0 6,0 3,6 0,3 500 to 10 000 km 0,0 5,0 4,6 0,2 0,0 6,0 5,5 0,3 Above 10 000 km 0,0 5,0 8,3 0,2 0,0 6,0 10,0 0,3 Bagasse briquettes 500 to 10 000 km 0,0 0,3 4,3 0,4 0,0 0,4 5,2 0,5 Above 10 000 km 0,0 0,3 8,0 0,4 0,0 0,4 9,5 0,5 Palm Kernel Meal Above 10 000 km 21,6 21,1 11,2 0,2 21,6 25,4 13,5 0,3 Palm Kernel Meal (no CH 4 emissions from oil mill) Above 10 000 km 21,6 3,5 11,2 0,2 21,6 4,2 13,5 0,3 Disaggregated default values for biogas for the production of electricity Biomass fuel production system Technology TYPICAL VALUE [g CO 2 eq/MJ] DEFAULT VALUE [g CO 2 eq/MJ] Cultivation Processing Non-CO 2 emissions from the fuel in use Transport Manure credits Cultivation Processing Non-CO 2 emissions from the fuel in use Transport Manure credits Wet manure ( 14 ) case 1 Open digestate 0,0 69,6 8,9 0,8 – 107,3 0,0 97,4 12,5 0,8 – 107,3 Close digestate 0,0 0,0 8,9 0,8 – 97,6 0,0 0,0 12,5 0,8 – 97,6 case 2 Open digestate 0,0 74,1 8,9 0,8 – 107,3 0,0 103,7 12,5 0,8 – 107,3 Close digestate 0,0 4,2 8,9 0,8 – 97,6 0,0 5,9 12,5 0,8 – 97,6 case 3 Open digestate 0,0 83,2 8,9 0,9 – 120,7 0,0 116,4 12,5 0,9 – 120,7 Close digestate 0,0 4,6 8,9 0,8 – 108,5 0,0 6,4 12,5 0,8 – 108,5 Maize whole plant ( 15 ) case 1 Open digestate 15,6 13,5 8,9 0,0 ( 16 ) — 15,6 18,9 12,5 0,0 — Close digestate 15,2 0,0 8,9 0,0 — 15,2 0,0 12,5 0,0 — case 2 Open digestate 15,6 18,8 8,9 0,0 — 15,6 26,3 12,5 0,0 — Close digestate 15,2 5,2 8,9 0,0 — 15,2 7,2 12,5 0,0 — case 3 Open digestate 17,5 21,0 8,9 0,0 — 17,5 29,3 12,5 0,0 — Close digestate 17,1 5,7 8,9 0,0 — 17,1 7,9 12,5 0,0 — Biowaste case 1 Open digestate 0,0 21,8 8,9 0,5 — 0,0 30,6 12,5 0,5 — Close digestate 0,0 0,0 8,9 0,5 — 0,0 0,0 12,5 0,5 — case 2 Open digestate 0,0 27,9 8,9 0,5 — 0,0 39,0 12,5 0,5 — Close digestate 0,0 5,9 8,9 0,5 — 0,0 8,3 12,5 0,5 — case 3 Open digestate 0,0 31,2 8,9 0,5 — 0,0 43,7 12,5 0,5 — Close digestate 0,0 6,5 8,9 0,5 — 0,0 9,1 12,5 0,5 — Disaggregated default values for biomethane Biomethane production system Technological option TYPICAL VALUE [g CO 2 eq/MJ] DEFAULT VALUE [g CO 2 eq/MJ] Cultivation Processing Upgrading Transport Compression at filling station Manure credits Cultivation Processing Upgrading Transport Compression at filling station Manure credits Wet manure Open digestate no off-gas combustion 0,0 84,2 19,5 1,0 3,3 – 124,4 0,0 117,9 27,3 1,0 4,6 – 124,4 off-gas combustion 0,0 84,2 4,5 1,0 3,3 – 124,4 0,0 117,9 6,3 1,0 4,6 – 124,4 Close digestate no off-gas combustion 0,0 3,2 19,5 0,9 3,3 – 111,9 0,0 4,4 27,3 0,9 4,6 – 111,9 off-gas combustion 0,0 3,2 4,5 0,9 3,3 – 111,9 0,0 4,4 6,3 0,9 4,6 – 111,9 Maize whole plant Open digestate no off-gas combustion 18,1 20,1 19,5 0,0 3,3 — 18,1 28,1 27,3 0,0 4,6 — off-gas combustion 18,1 20,1 4,5 0,0 3,3 — 18,1 28,1 6,3 0,0 4,6 — Close digestate no off-gas combustion 17,6 4,3 19,5 0,0 3,3 — 17,6 6,0 27,3 0,0 4,6 — off-gas combustion 17,6 4,3 4,5 0,0 3,3 — 17,6 6,0 6,3 0,0 4,6 — Biowaste Open digestate no off-gas combustion 0,0 30,6 19,5 0,6 3,3 — 0,0 42,8 27,3 0,6 4,6 — off-gas combustion 0,0 30,6 4,5 0,6 3,3 — 0,0 42,8 6,3 0,6 4,6 — Close digestate no off-gas combustion 0,0 5,1 19,5 0,5 3,3 — 0,0 7,2 27,3 0,5 4,6 — off-gas combustion 0,0 5,1 4,5 0,5 3,3 — 0,0 7,2 6,3 0,5 4,6 — D. TOTAL TYPICAL AND DEFAULT VALUES FOR BIOMASS FUEL PATHWAYS Biomass fuel production system Transport distance Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Woodchips from forest residues 1 to 500 km 5 6 500 to 2 500 km 7 9 2 500 to 10 000 km 12 15 Above 10 000 km 22 27 Woodchips from short rotation coppice (Eucalyptus) 2 500 to 10 000 km 16 18 Woodchips from short rotation coppice (Poplar – Fertilised) 1 to 500 km 8 9 500 to 2 500 km 10 11 2 500 to 10 000 km 15 18 Above 10 000 km 25 30 Woodchips from short rotation coppice (Poplar – No fertilisation) 1 to 500 km 6 7 500 to 2 500 km 8 10 2 500 to 10 000 km 14 16 Above 10 000 km 24 28 Woodchips from stemwood 1 to 500 km 5 6 500 to 2 500 km 7 8 2 500 to 10 000 km 12 15 Above 10 000 km 22 27 Woodchips from industry residues 1 to 500 km 4 5 500 to 2 500 km 6 7 2 500 to 10 000 km 11 13 Above 10 000 km 21 25 Wood briquettes or pellets from forest residues (case 1) 1 to 500 km 29 35 500 to 2 500 km 29 35 2 500 to 10 000 km 30 36 Above 10 000 km 34 41 Wood briquettes or pellets from forest residues (case 2a) 1 to 500 km 16 19 500 to 2 500 km 16 19 2 500 to 10 000 km 17 21 Above 10 000 km 21 25 Wood briquettes or pellets from forest residues (case 3a) 1 to 500 km 6 7 500 to 2 500 km 6 7 2 500 to 10 000 km 7 8 Above 10 000 km 11 13 Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 1) 2 500 to 10 000 km 33 39 Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 2a) 2 500 to 10 000 km 20 23 Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 3a) 2 500 to 10 000 km 10 11 Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 1) 1 to 500 km 31 37 500 to 10 000 km 32 38 Above 10 000 km 36 43 Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 2a) 1 to 500 km 18 21 500 to 10 000 km 20 23 Above 10 000 km 23 27 Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 3a) 1 to 500 km 8 9 500 to 10 000 km 10 11 Above 10 000 km 13 15 Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 1) 1 to 500 km 30 35 500 to 10 000 km 31 37 Above 10 000 km 35 41 Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 2a) 1 to 500 km 16 19 500 to 10 000 km 18 21 Above 10 000 km 21 25 Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 3a) 1 to 500 km 6 7 500 to 10 000 km 8 9 Above 10 000 km 11 13 Wood briquettes or pellets from stemwood (case 1) 1 to 500 km 29 35 500 to 2 500 km 29 34 2 500 to 10 000 km 30 36 Above 10 000 km 34 41 Wood briquettes or pellets from stemwood (case 2a) 1 to 500 km 16 18 500 to 2 500 km 15 18 2 500 to 10 000 km 17 20 Above 10 000 km 21 25 Wood briquettes or pellets from stemwood (case 3a) 1 to 500 km 5 6 500 to 2 500 km 5 6 2 500 to 10 000 km 7 8 Above 10 000 km 11 12 Wood briquettes or pellets from wood industry residues (case 1) 1 to 500 km 17 21 500 to 2 500 km 17 21 2 500 to 10 000 km 19 23 Above 10 000 km 22 27 Wood briquettes or pellets from wood industry residues (case 2a) 1 to 500 km 9 11 500 to 2 500 km 9 11 2 500 to 10 000 km 10 13 Above 10 000 km 14 17 Wood briquettes or pellets from wood industry residues (case 3a) 1 to 500 km 3 4 500 to 2 500 km 3 4 2 500 to 10 000 5 6 Above 10 000 km 8 10 Case 1 refers to processes in which a Natural Gas boiler is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid. Case 2a refers to processes in which a boiler fuelled with wood chips is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid. Case 3a refers to processes in which a CHP, fuelled with wood chips, is used to provide heat and electricity to the pellet mill. Biomass fuel production system Transport distance Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Agricultural Residues with density < 0,2 t/m 3 ( 17 ) 1 to 500 km 4 4 500 to 2 500 km 8 9 2 500 to 10 000 km 15 18 Above 10 000 km 29 35 Agricultural Residues with density > 0,2 t/m 3 ( 18 ) 1 to 500 km 4 4 500 to 2 500 km 5 6 2 500 to 10 000 km 8 10 Above 10 000 km 15 18 Straw pellets 1 to 500 km 8 10 500 to 10 000 km 10 12 Above 10 000 km 14 16 Bagasse briquettes 500 to 10 000 km 5 6 Above 10 000 km 9 10 Palm Kernel Meal Above 10 000 km 54 61 Palm Kernel Meal (no CH 4 emissions from oil mill) Above 10 000 km 37 40 Typical and default values – biogas for electricity Biogas production system Technological option Typical value Default value Greenhouse gas emissions (g CO 2 eq/MJ) Greenhouse gas emissions (g CO 2 eq/MJ) Biogas for electricity from wet manure Case 1 Open digestate ( 19 ) – 28 3 Close digestate ( 20 ) – 88 – 84 Case 2 Open digestate – 23 10 Close digestate – 84 – 78 Case 3 Open digestate – 28 9 Close digestate – 94 – 89 Biogas for electricity from maize whole plant Case 1 Open digestate 38 47 Close digestate 24 28 Case 2 Open digestate 43 54 Close digestate 29 35 Case 3 Open digestate 47 59 Close digestate 32 38 Biogas for electricity from biowaste Case 1 Open digestate 31 44 Close digestate 9 13 Case 2 Open digestate 37 52 Close digestate 15 21 Case 3 Open digestate 41 57 Close digestate 16 22 Typical and default values for biomethane Biomethane production system Technological option Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Biomethane from wet manure Open digestate, no off-gas combustion ( 21 ) – 20 22 Open digestate, off-gas combustion ( 22 ) – 35 1 Close digestate, no off-gas combustion – 88 – 79 Close digestate, off-gas combustion – 103 – 100 Biomethane from maize whole plant Open digestate, no off-gas combustion 58 73 Open digestate, off-gas combustion 43 52 Close digestate, no off-gas combustion 41 51 Close digestate, off-gas combustion 26 30 Biomethane from biowaste Open digestate, no off-gas combustion 51 71 Open digestate, off-gas combustion 36 50 Close digestate, no off-gas combustion 25 35 Close digestate, off-gas combustion 10 14 Typical and default values – biogas for electricity – mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis Biogas production system Technological options Greenhouse gas emissions – typical value (g CO 2 eq/MJ) Greenhouse gas emissions – default value (g CO 2 eq/MJ) Manure – Maize 80 % - 20 % Case 1 Open digestate 17 33 Close digestate – 12 – 9 Case 2 Open digestate 22 40 Close digestate – 7 – 2 Case 3 Open digestate 23 43 Close digestate – 9 – 4 Manure – Maize 70 % - 30 % Case 1 Open digestate 24 37 Close digestate 0 3 Case 2 Open digestate 29 45 Close digestate 4 10 Case 3 Open digestate 31 48 Close digestate 4 10 Manure – Maize 60 % - 40 % Case 1 Open digestate 28 40 Close digestate 7 11 Case 2 Open digestate 33 47 Close digestate 12 18 Case 3 Open digestate 36 52 Close digestate 12 18 Comments Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane). Typical and default values – biomethane - mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis Biomethane production system Technological options Typical value Default value (g CO 2 eq/MJ) (g CO 2 eq/MJ) Manure – Maize 80 % - 20 % Open digestate, no off-gas combustion 32 57 Open digestate, off-gas combustion 17 36 Close digestate, no off-gas combustion – 1 9 Close digestate, off-gas combustion – 16 – 12 Manure – Maize 70 % - 30 % Open digestate, no off-gas combustion 41 62 Open digestate, off-gas combustion 26 41 Close digestate, no off-gas combustion 13 22 Close digestate, off-gas combustion – 2 1 Manure – Maize 60 % - 40 % Open digestate, no off-gas combustion 46 66 Open digestate, off-gas combustion 31 45 Close digestate, no off-gas combustion 22 31 Close digestate, off-gas combustion 7 10 Where biomethane is used as Compressed Biomethane as a transport fuel, a value of 3,3 g CO 2 eq/MJ biomethane needs to be added to the typical values and a value of 4,6 g CO 2 eq/MJ biomethane to the default values. ( *1 ) Case 1 refers to processes in which a natural gas boiler is used to provide the process heat to the pellet mill. Electricity for the pellet mill is supplied from the grid; Case 2a refers to processes in which a woodchips boiler, fed with pre-dried chips, is used to provide process heat. Electricity for the pellet mill is supplied from the grid; Case 3a refers to processes in which a CHP, fed with pre-dried woodchips, is used to provide electricity and heat to the pellet mill. ( *2 ) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). ( *3 ) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list). ( *4 ) Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane). ( 1 ) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of e sca considered is equal to – 45 g CO 2 eq/MJ manure used in anaerobic digestion. ( 2 ) Open storage of digestate accounts for additional emissions of CH 4 and N 2 O. The magnitude of those emissions changes with ambient conditions, substrate types and the digestion efficiency. ( 3 ) Close storage means that the digestate resulting from the digestion process is stored in a gas-tight tank and that the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane. No greenhouse gas emissions are included in that process. ( 4 ) Maize whole plant means maize harvested as fodder and ensiled for preservation. ( *5 ) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO 2 eq/MJ. ( *6 ) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO 2 eq/MJ. ( 5 ) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0,03 MJ CH 4 /MJ biomethane for the emission of methane in the off-gases. ( 6 ) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any). ( 7 ) Heat or waste heat is used to generate cooling (chilled air or water) through absorption chillers. Therefore, it is appropriate to calculate only the emissions associated to the heat produced, per MJ of heat, irrespectively if the end-use of the heat is actual heating or cooling via absorption chillers. ( 8 ) The formula for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec describes cases where feedstock is converted into biofuels in one step. For more complex supply chains, adjustments are needed for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec for intermediate products. ( 9 ) Measurements of soil carbon can constitute such evidence, e.g. by a first measurement in advance of the cultivation and subsequent ones at regular intervals several years apart. In such a case, before the second measurement is available, increase in soil carbon would be estimated on the basis of representative experiments or soil models. From the second measurement onwards, the measurements would constitute the basis for determining the existence of an increase in soil carbon and its magnitude. ( 10 ) The quotient obtained by dividing the molecular weight of CO2 (44,010 g/mol) by the molecular weight of carbon (12,011 g/mol) is equal to 3,664. ( 11 ) Cropland as defined by IPCC. ( 12 ) Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm. ( 13 ) Commission Decision 2010/335/EU of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC ( OJ L 151, 17.6.2010, p. 19 ). ( 14 ) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of e sca considered is equal to – 45 g CO 2 eq/MJ manure used in anaerobic digestion. ( 15 ) Maize whole plant means maize harvested as fodder and ensiled for preservation. ( 16 ) Transport of agricultural raw materials to the transformation plant is, according to the methodology provided in the Commission's report of 25 February 2010 on sustainability requirements for the use of solid and gaseous biomass sources in electricity, heating and cooling, included in the ‘cultivation’ value. The value for transport of maize silage accounts for 0,4 g CO 2 eq/MJ biogas. ( 17 ) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). ( 18 ) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list). ( 19 ) Open storage of digestate accounts for additional emissions of methane which change with the weather, the substrate and the digestion efficiency. In these calculations the amounts are taken to be equal to 0,05 MJ CH 4 /MJ biogas for manure, 0,035 MJ CH 4 /MJ biogas for maize and 0,01 MJ CH 4 /MJ biogas for biowaste. ( 20 ) Close storage means that the digestate resulting from the digestion process is stored in a gas tight tank and the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane. ( 21 ) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0,03 MJ CH 4 /MJ biomethane for the emission of methane in the off-gases. ( 22 ) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any).