CRCF Direct Air Capture

This Protocol provides the requirements and procedures for the calculation of net CO₂ equivalent (CO₂e) removals from the atmosphere via Direct Air Carbon Capture and Storage (DAC). This Protocol is developed for issuing Credits under the EU Carbon Removal and Carbon Farming (CRCF) framework established by EU Regulation 2024/3012.

This Protocol contains all relevant requirements laid out in the Delegated Act Annex, and a series of Modules which each apply the relevant additional Isometric requirements to ensure all Isometric CRCF Activities have the same quality assurance, durability and scientific rigour as comparable non-CRCF Isometric Projects.

Under this protocol, Isometric additional modules can only ever institute additional checks or subtract from the CRCF equation terms, and never result in a higher credit total.

The only place where the Delegated Act Annex text has been modified is (with Isometric additions in bold):

• Section 6.3.1 Electricity contains additional statements to be compatible with the Isometric CRCF GHG Accounting Module;
• Section 9.0: Isometric CRCF Requirements has been added to apply the Isometric CRCF Modules.

Isometric CRCF Protocols use CRCF terminology defined by the CRCF Regulations. These terms are considered equivalent to Isometric terminology according to this glossary.

A permanent carbon removal activity shall provide a permanent net carbon removal benefit, which shall be quantified using the following formula:

$$permanent\:net\:carbon\:removal\:benefit = CR_{baseline} - CR_{total} - GHG_{associated} >0$$

where:

1. $CR_{baseline}$ is the amount of carbon removals under the baseline;

2. $CR_{total}$ is the total amount of carbon removals of the activity;

3. $GHG_{associated}$ is the increase in direct and indirect greenhouse gas emissions over the entire lifecycle of the activity which are attributable to its implementation, including indirect land use change, calculated, where applicable, in accordance with the protocols set forth in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories and any further refinement to these 2006 IPCC Guidelines.

The permanent net carbon removal benefit shall be attributed a negative sign ($-$) if they are net greenhouse gas removals and a positive sign ($+$) if they are net greenhouse gas emissions; they shall be expressed in tonnes of CO₂ equivalent.

Only the capture facilities may be Operators of DACCS Activities. DACCS Activities may transfer all or part of the captured CO₂ to storage sites for permanent storage to generate permanent carbon removal units. If part of the captured CO₂ is transferred for utilisation or is transferred for storage but recognised under an alternative framework, no permanent carbon removal units will be generated in respect of that fraction of the CO₂.

The Operator of a DACCS activity shall ensure that the facility capturing the CO₂ is located in the Union.

The duration of any Activity Period for a DACCS Activity shall not exceed 15 years. At the end of every Activity Period Operators may start a new Activity Period by submitting a new Activity Plan.

The Monitoring Period for DACCS Activities shall be the period up until the point at which responsibility for all geological storage sites utilised by the Activity has been transferred to the relevant competent national authorities in accordance with Article 18 of Directive 2009/31/EC of the European Parliament and of the Council.

The duration of the Certification Period for DACCS Activities shall not exceed one year.

Where it is not possible to precisely identify the period in time during which CO₂ captured during a given Certification Period physically enters permanent storage, Operators may estimate emissions associated with transport and storage based on data recorded during the Certification Period without including in the calculation a temporal delay between the time at which the CO₂ was captured and the time at which it is injected, by assessing the average associated emissions (including fugitive emissions, leakage or venting) during transport and storage of CO₂ per tonne of CO₂ handled during the Certification Period.

Before the Certification Audit, the Operator shall submit to the Certification Body an Activity Plan that includes the information necessary to assess compliance with the requirements of this methodology, as referred to in the third paragraph.

Where an Operator wishes to change the Activity Plan during the Activity Period, that Operator shall submit a rationale behind the changes to the Certification Bodies without delay and shall include any adjustment to the initial plan, in particular the recalculation of the expected greenhouse gas ('GHG') emissions and removals and impacts on sustainability requirements.

The Activity Plan shall include:

1. a general description of the Activity, the technologies and the infrastructure to be utilised;

2. details of all entities of the carbon removal value chain involved in delivery of the Activity;

3. identification and demonstration of compliance of the Activity with any relevant local, regional and national laws, statutes and regulatory frameworks;

4. a list of emission sources and sinks that are relevant to the Activity, in accordance with Section 3.1.1;

5. estimates of total carbon removals and GHG associated emissions of the Activity for the Activity Period, in accordance with points (k), (l) and (m) of Annex II to Regulation (EU) 2024/3012;

6. a description of any materiality assessment undertaken in accordance with Section 6.1;

7. a description of the assessment of uncertainty, in accordance with Section 6.5;

8. proof of compliance with the minimum sustainability requirements, in accordance with Section 8.1;

9. funding sources received or applied for with regard to the activity, in accordance with Section 3.1.2;

10. any other information necessary for the Certification Body to conduct the Certification Audit in accordance with Article 9 of Regulation (EU) 2024/3012.

Before the Certification Audit, Operators shall submit a Monitoring Plan to the Certification Body. That Monitoring Plan shall comply with the following criteria:

1. it shall include a description of the activity to be monitored;

2. it shall include a description of the procedure for managing the assignment of responsibilities for monitoring and reporting, and for managing the competences of responsible personnel;

3. it shall include, where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically;

4. it shall include, where applicable, a list of laboratories engaged in carrying out relevant analytical procedures;

5. it shall include, where measurements are taken, a description of the measurement method including descriptions of all written procedures relevant for the measurement;

6. it shall include, where applicable, a detailed description of the monitoring methodology where transfer of CO₂ is carried out, including a description of continuous measurement systems used and of procedures for preventing, detecting and quantification of leakage events from CO₂ transport infrastructure;

7. it shall apply, where applicable, the minimum frequencies for analysis listed in Annex VII to Implementing Regulation (EU) 2018/2066;

8. it shall apply the standard for quality assurance laid down in Article 60 of Implementing Regulation (EU) 2018/2066;

9. it shall include a record keeping requirement for all relevant data and information consistent with the record keeping requirements laid down in Article 67(1) of Implementing Regulation (EU) 2018/2066.

In the case that it is not possible to fully detail the monitoring plan when an operator applies for certification, the monitoring plan shall be submitted as completely as possible, clearly indicating any non-final aspects and providing an indication of how the operator expects these aspects to be addressed. The activity may be certified on this basis provided the Certification Body accepts that the omissions are properly justified. The monitoring plan shall be finalised and presented to the Certification Body prior to the first Re-Certification.

Operators shall obtain, record, compile, analyse and document monitoring data, including assumptions, references, activity data and calculation factors in a transparent manner that enables the checking of performance achieved during the various activity stages, and, when requested, report this information to the Certification Bodies or Isometric.

Each parameter monitored shall be accompanied with the following information:

1. the entity responsible for collection and archiving;

2. the data source;

3. the equipment, measurement methods and procedures used for monitoring, including details on accuracy and calibration;

4. the monitoring frequency;

5. the quality assessment and quality check procedures.

All measurements shall be conducted with calibrated measurement equipment according to industry standards, following the requirements in Articles 42 of Implementing Regulation (EU) 2018/2066, and any necessary data aggregation shall be undertaken following the requirements in Article 44 of that Implementing Regulation (EU) 2018/2066.

Before each Re-Certification Audit, the Operator shall submit to the Certification Body a Monitoring Report including the net carbon removal benefit, the total amount of gross carbon removal generated by the Activity, the amount of greenhouse gases associated to the Activity and all the necessary information relating to the quantification of the net carbon removal benefit and any relevant information on the compliance of the Activity with storage, liability and sustainability requirements. In particular, the Monitoring Report shall include the following:

1. all the parameters specified in Sections 3.1.5.4, 4.3, and 5.5 measured and calculated for the quantification of carbon removals and GHG emissions associated with the Activity. All removals and emissions of CO₂ and emissions of other GHGs shall be assessed over the Certification Period that is to be audited and reported in the Monitoring Report. Emissions of GHGs other than CO₂ shall be converted to tonnes of CO₂e by use of the 100-year Global Warming Potentials set out in Annex I to Commission Delegated Regulation (EU) 2020/1044;

2. the biomass feedstock or feedstock mix consumed as required under Section 8.2, (point 2);

3. financing received or applied for with regard to the Activity, in accordance with Section 3.1.2.

DACCS Activities shall consider the GHG sources and sinks included in Table 1.

Table 1: Sinks and sources that shall be included for a DACCS activity

A standardised baseline set to 0 tCO₂/year shall apply for DACCS activities.

Where the Activity is financed through a combination of public and private funding, when submitting the Activity Plan to Isometric, Operators shall indicate any form of public financing received or applied for with regard to the activity. This information shall be included in the certificate of compliance.

Operators may use one of two approaches for the calculation of the total carbon removal ($CR_{total}$), either the approach specified in Section 3.1.3.3 or that in Section 3.1.3.4, depending on whether the CO₂ captured by the Activity would be kept fully segregated from CO₂ from other sources through the transport infrastructure and at the storage site.

A capture facility may capture CO₂ that is:

1. solely atmospheric CO₂;

2. fossil CO₂ captured from a process associated with the capture process.

The fractions of CO₂ captured by the Activity shall be given the following designations.

The total amount of CO₂ captured at the capture facility and transferred for transport or storage shall be designated $CO_{2_{captured,total}}$ and calculated in accordance with Equation 1.

$$CO_{2\ captured,total} = \sum_{i} CO_{2\ OUT,activity,i}$$

(Equation 1)

Where:

• $CO_{2\ OUT,activity,i}$ = minus the amount of CO₂ from the capture activity leaving the capture facility at each exit point i, which shall be measured.

Any leakage of CO₂ occurring between the point of capture and the point of leaving the capture facility is implicitly excluded from the term $CO_{2\ captured,total}$.

The amount of atmospheric CO₂ that is captured at the capture facility and is transferred for transport or storage shall be designated $CO_{2\ captured,atmobio}$ and shall be calculated in accordance with Equation 2.

$$CO_{2\ captured,atmobio} = CO_{2\ captured,total} - CO_{2\ captured,fossil}$$

(Equation 2)

Where:

• $CO_{2_{captured,total}}$ = is defined in Equation 1;
• $CO_{2_{captured,fossil}}$ = is defined in Equation 3.

In some activities, fossil CO₂ will be captured alongside CO₂ of atmospheric origin. Where fossil CO₂ is emitted as a result of the capture process it may be captured, either separately from the capture of CO₂ of atmospheric origin ("separate capture") or simultaneously with the capture of CO₂ of atmospheric origin ("co-capture"). If it is then permanently stored it may be excluded from the calculation of $GHG_{associated}$. Fossil CO₂ captured from the capture process is associated with the Activity, and emissions from transporting and storing that CO₂ shall be included in $GHG_{associated}$. The amount of fossil CO₂ that is captured at the capture facility shall be calculated in accordance with Equation 3.

$$CO_{2\ captured,fossil} = CO_{2\ captured,fossil,assoc}$$

(Equation 3)

Where:

• $CO_{2\ captured,fossil,assoc}$ = minus the amount of fossil CO₂ emitted as a result of the capture process that is captured, calculated using Equation 4;

The amount of CO₂ emitted as a result of the capture process that is captured, $CO_{2\ captured,fossil,assoc}$, shall be determined in accordance with Equation 4 as the sum of the separately captured and co-captured components.

$$CO_{2\ captured,fossil,assoc} = CO_{2\ fossil,assoc,co-captured} + \sum_{sources} CO_{2\ fossil,assoc,source}$$

(Equation 4)

Where:

• $CO_{2\ fossil,assoc,co-captured}$ = minus the amount of CO₂ emitted as a result of the capture process that is co-captured with the atmospheric CO₂. The Certification Body shall confirm this amount is not more than the fossil CO₂ emissions at the capture facility reported in the calculation of $GHG_{associated}$;
• $CO_{2\ fossil,assoc,source}$ = minus the measured amount of CO₂ from a source emitted as a result of the capture process that is captured separately from the capture of CO₂ of atmospheric origin;
• $sources$ = an index of the point sources from which fossil CO₂ from processes associated with the Activity is separately captured.

The amount of captured CO₂ for which transport or storage emissions shall be counted towards the term $GHG_{associated}$ shall be designated $CO_{2\ activity}$ and shall be calculated in accordance with Equation 6 as the sum of the atmospheric CO₂ captured by the Activity and transferred for permanent storage to be counted towards total carbon removals and the associated share of the amount of fossil CO₂ captured at the capture facility from processes that are specifically associated with the Activity.

$$CO_{2\ activity} = F_{CRCF} \cdot (CO_{2\ captured,atmobio} + CO_{2\ captured,fossil,assoc})$$

(Equation 6)

Where:

• $F_{CRCF}$ = is defined in Section 3.1.3.2;
• $CO_{2\ captured,atmobio}$ = is defined in Equation 2;
• $CO_{2\ captured,fossil,assoc}$ = is defined in Equation 4.

An Operator may choose to dispatch some fraction of the captured CO₂ of atmospheric origin for purposes other than storage at an eligible site, or may choose to count part of the CO₂ that is permanently stored under a scheme other than the Regulation (EU) 2024/3012. The Operator shall designate the fraction of the captured CO₂ of atmospheric origin that shall be counted towards the total carbon removal as $F_{CRCF}$, which shall be 1 in the case that all of the captured CO₂ of atmospheric origin shall be transferred to permanent storage and generate permanent carbon removal units.

If all of $CO_{2\ captured,total}$ is sent for storage and this CO₂ is at all times segregated from CO₂ from other sources during transit in the transport infrastructure and during storage and injection at the storage sites, $CR_{total}$ shall be measured as the quantity of CO₂ entering storage, adjusted where necessary to exclude any CO₂ in the segregated stream that is not atmospheric in accordance with Equation 7.

$$CR_{total} = F_C \cdot F_{CRCF} \cdot \left( \frac{CO_{2\ captured,atmobio}}{CO_{2\ captured,total}} \cdot \sum_{S} CO_{2\ injected,S} \right)$$

(Equation 7)

Where:

• $CO_{2\ injected,S}$ = minus the amount of CO₂ (of all origins) from the segregated stream that is injected at each storage site S, which shall be measured during injection;
• $CO_{2\ captured,atmobio}$ = is defined in Equation 2;
• $CO_{2\ captured,total}$ = is defined in Equation 1;
• $S$ = an index of utilised storage sites, at which CO₂ from the Activity is fully segregated from any CO₂ from other sources up to and including the point of injection;
• $F_C$ = the conservatism factor calculated based on the uncertainty in the measurement of the Activity calculated in accordance with Section 6.5;
• $F_{CRCF}$ = is defined in Section 3.1.3.2.

As an alternative to Section 3.1.3.3, the Operator may or, where the CO₂ captured by the Activity is not fully segregated from other CO₂ in the transport infrastructure or at the storage site, shall calculate $CR_{total}$ in accordance with Equation 8.

$$CR_{total} = F_C \cdot \left( F_{CRCF} \cdot CO_{2\ captured,atmobio} + CO_{2\ transport,losses} + CO_{2\ storage,losses} \right)$$

(Equation 8)

Where:

• $CO_{2\ captured,atmobio}$ = is defined in Equation 2;
• $CO_{2\ transport,losses}$ = the amount of atmospheric CO₂ lost during transport from the capture facility to the storage sites, calculated following the rules in Section 4.1;
• $CO_{2\ storage,losses}$ = the amount of atmospheric CO₂ lost at the storage sites prior to entering permanent geological storage, calculated following the rules in Section 5.3;
• $F_{CRCF}$ = is defined in Section 3.1.3.2;
• $F_C$ = the conservatism factor calculated based on the uncertainty in the measurement of the Activity calculated in accordance with Section 6.5.

The greenhouse gases associated shall be calculated according to Equation 9.

$$GHG_{associated} = F_{CRCF} \cdot GHG_{capture} + GHG_{transport} + GHG_{storage}$$

(Equation 9)

Where:

• $GHG_{capture}$ = the GHG emissions associated with the capture facility, calculated following the rules in Section 3.1.5.2 in the case of atmospheric CO₂ capture;
• $GHG_{transport}$ = the GHG emissions associated with CO₂ transport from the capture facility to the storage sites, calculated following the rules in Section 4.2;
• $GHG_{storage}$ = the GHG emissions associated with the storage sites, calculated following the rules in Section 5.4;
• $F_{CRCF}$ = is defined in Section 3.1.3.2.

The total amount of CO₂ captured at the capture facility, $CO_{2\ captured,total}$, shall be calculated in accordance with Equation 1 and the quantity of CO₂ of atmospheric origin captured, $CO_{2\ captured,atmobio}$, shall be calculated in accordance with Equation 2.

The GHG associated emissions with the capture shall correspond to the sum of emissions associated with the capture facility itself and relevant processes to produce inputs to the capture facility and shall be calculated in accordance with Equation 10.

$$GHG_{capture} = GHG_{facility} + GHG_{inputs}$$

(Equation 10)

Where:

• $GHG_{facility}$ = the total GHG emissions from all relevant activities within the boundaries of the capture facility, in tonnes of CO₂e [tCO₂e], including emissions associated with conditioning CO₂ prior to transfer to transport infrastructure or to a storage site;
• $GHG_{inputs}$ = the total emissions associated with inputs to the capture facility, in tCO₂e.

The emissions $GHG_{facility}$ associated with the capture facility shall be calculated in accordance with Equation 11.

$$GHG_{facility} = GHG_{on-site} + GHG_{elec} + GHG_{heat} + GHG_{capital} + GHG_{disposal}$$

(Equation 11)

Where:

$GHG_{on-site}$ refers to emissions due to fuel consumption and any other GHG emissions as part of the capture activity at the capture facility, calculated in accordance with Equation 12.

$$GHG_{on\text{-}site} = \sum_{fuels} (Q_{fuel} \cdot EF_{fuel}) + GHG_{other} + CO_{2_{stored,fossil}}$$

(Equation 12)

Where:

• $Q_{fuel}$ = the quantity of the fuel consumed in the Certification Period, expressed in an appropriate unit;
• $EF_{fuel}$ = the emission factor, expressed in tCO₂e per unit [tCO₂e/unit], selected in accordance with the rules in Section 6.3.4;
• $GHG_{other}$ = any other GHG emissions that are part of the capture process at the capture facility;
• $CO_{2\ stored,fossil}$ = minus the quantity of fossil CO₂ from capture-related processes at the capture facility captured and permanently stored, in tonnes CO₂. It shall be calculated as $CO_{2\ captured,fossil,assoc}$ (as defined in Equation 4), plus any CO₂ losses occurring prior to storage (the calculation of losses from captured fossil CO₂ must be consistent with the calculation rules for losses of atmospheric CO₂ in Sections 4.0 and 5.0).

$GHG_{elec}$ refers to emissions due to net electricity consumption at the capture facility, calculated in accordance with Equation 13.

$$GHG_{elec} = \sum_{electricity\ source} Q_{elec} \cdot EF_{elec}$$

(Equation 13)

Where:

• $Q_{elec}$ = the net quantity of electricity consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
• $EF_{elec}$ = the emission factor for the consumed electricity, expressed in tCO₂e/unit, selected in accordance with Section 6.3.1.

$GHG_{heat}$ refers to emissions due to net consumption of useful heat at the capture facility, calculated in accordance with Equation 14.

$$GHG_{heat} = \sum_{heat\ source} Q_{heat} \cdot EF_{heat}$$

(Equation 14)

Where:

• $Q_{heat}$ = the net quantity of useful heat consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
• $EF_{heat}$ = the emission factor for the consumed heat, expressed in tCO₂e/unit, selected in accordance with Section 6.3.2.

$GHG_{capital}$ refers to capital emissions from construction and installation of the carbon capture facility and shall be calculated in accordance with the principles detailed in Section 6.4.

$GHG_{disposal}$ refers to emissions from the treatment or disposal of any wastes generated by the direct air capture facility. This shall include emissions associated with the supply of any energy and inputs consumed in the course of waste disposal and any other GHG emissions associated with the disposal process. Isometric provides guidance in Section 4.2 of the CRCF GHG Accounting Module to allow Operators to estimate disposal emissions where direct measurement would be unduly burdensome.

Where there are inputs including chemicals consumed by the capture facility the emissions associated with the consumption of these inputs during the Certification Period shall be calculated in accordance with Equation 15.

$$GHG_{inputs} = \sum_{inputs} Q_{input} \cdot EF_{input}$$

(Equation 15)

Where:

• $Q_{input}$ = the quantity of the input consumed in the Certification Period, expressed in an appropriate unit;
• $EF_{input}$ = the emission factor for the input consumed, expressed in tCO₂e/unit, selected in accordance with the rules in Section 6.3.4.

Operators may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to $2\% \cdot CR_{total}$, i.e. a group of inputs for which, when taking a high-end estimate of expected associated emissions, is in accordance with Equation 16.

$$\sum_{inputs} Q_{input} \cdot EF_{input} < 2\% \cdot CR_{total}$$

(Equation 16)

In accordance with Section 2.3.3, Operators shall include in the Monitoring Report before each Re-Certification Audit the measured or calculated parameters listed in Table 2. Where a parameter is noted as to be monitored, it shall be included in the Monitoring Plan in accordance with Section 2.3.2.

Table 2: Parameters for inclusion in the Monitoring Report.

This section provides rules for the quantification of GHG emissions associated with CO₂ transportation activities via pipelines, road, rail or water transportation, and their infrastructure including intermediate storage, as well as losses of CO₂ occurring during this process.

These rules apply to activities that transport captured CO₂ as a concentrated CO₂ stream from a capture facility to one or more storage sites using one or more modes of CO₂ transportation. The transport pathway from the capture facility to the storage sites consists of one or more segments of transport infrastructure as defined in Article 3, point (29), of Regulation (EU) 2024/1735 of the European Parliament and of the Council, which may be parts of one or more transport networks as defined in Article 3, point (22), of Directive 2009/31/EC. Where relevant data is available from reporting under Implementing Regulation (EU) 2018/2066, that data shall be considered reliable for the purpose of calculating transport emissions for the Activity.

Transport infrastructure segments shall be designated in order to allow the allocation of transport-related emissions in the case that CO₂ from more than one source passes through parts of the same transport network. If CO₂ captured by a single removal Activity is the only CO₂ passing through the relevant transport infrastructure, the whole transport pathway may be designated as a single transport infrastructure segment. Otherwise, the transport pathway shall be divided into a series of transport infrastructure segments. A new transport infrastructure segment shall be designated at least every time two or more CO₂ streams are merged, or two or more CO₂ streams are separated. Additional transport infrastructure segments may be specified at the discretion of the Operator or Certification Body for organisational reasons.

An allocation fraction $F_S$ shall be specified for each transport infrastructure segment $S$ as the fraction of the CO₂ passing through the segment in a Certification Period that comes from the Activity and is being sent for storage (i.e., not including any CO₂ coming from the Activity that is being transferred for utilisation) in accordance with Equation 26.

$$F_S = CO_{2\ activity,S} / CO_{2\ total,S}$$

(Equation 26)

Where:

• $CO_{2\ total,S}$ = the total amount of CO₂ from all sources passing through the CO₂ infrastructure segment $S$ in the Certification Period, in tCO₂;
• $CO_{2\ activity,S}$ = the amount of CO₂ from the Activity, see Equation 6, that is being transferred for permanent storage passing through the CO₂ infrastructure segment $S$ in the Certification Period, in tCO₂. For the first infrastructure segment in the transport pathway, this is equal to the part of the Activity CO₂ ($CO_{2\ activity}$) measured as transferred from the capture facility to the infrastructure segment. For subsequent infrastructure segments, this is the quantity of Activity CO₂ entering the previous infrastructure segment minus any CO₂ losses in that infrastructure segment, and where the CO₂ stream is split at a node to be sent to multiple storage sites the Activity CO₂ shall be allocated across the infrastructure segments leaving that node;
• $S$ = an index of the transport infrastructure segment.

Operators may utilise independently verified $F_S$ values provided by CO₂ network operators.

In the case that the CO₂ passing through a transport infrastructure segment is a mix of atmospheric CO₂ and fossil CO₂ emitted as a result of the capture process that was captured, then any losses shall be considered to consist of a pro-rata mix of atmospheric CO₂ and fossil CO₂.

In the event of intentional or accidental losses of transported CO₂ throughout the transport network, if the quantity $CR_{total}$ is calculated based on Equation 8, these losses shall be explicitly quantified. Quantification rules are based on Implementing Regulation (EU) 2018/2066, which sets out the following two methods for the quantification of GHG emissions due to the operation of pipeline transport network: Method A, based on the overall mass balance of all input and output streams across an infrastructure segment or series of segments; and Method B, relying on the monitoring of emission sources individually, as included below. Operators may choose which of the two approaches to use for each infrastructure segment or series of segments.

Operators shall quantify $CO_{2\ transport,losses}$, the intentional and accidental losses of atmospheric CO₂ being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with Equation 27.

$$CO_{2\ transport,losses} = \left(\frac{F_{CRCF} \cdot CO_{2\ captured,atmobio}}{CO_{2\ activity}} \right) \cdot \sum_{S} \left(F_S \cdot (CO_{2\ in,S} - CO_{2\ out,S}) 
\right)$$

(Equation 27)

Where:

• $F_{CRCF}$ = defined in Section 3.1.3.2;
• $CO_{2\ captured,atmobio}$ = defined in Equation 2;
• $CO_{2\ activity}$ = defined in Equation 6;
• $F_S$ = defined in Equation 26;
• $CO_{2\ in,S}$ = the amount of CO₂ entering transport infrastructure segment $S$, determined in accordance with Articles 40 to 46 and Article 49 of Implementing Regulation (EU) 2018/2066, in tCO₂;
• $CO_{2\ out,S}$ = the amount of CO₂ leaving transport infrastructure segment $S$, determined in accordance with Articles 40 to 46 and Article 49 of Implementing Regulation (EU) 2018/2066, in tCO₂;
• $S$ = the index of the transport infrastructure segments.

Operators shall quantify $CO_{2\ transport,losses}$, the intentional and accidental losses of atmospheric CO₂ being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with Equation 28.

$$CO_{2\ transport,losses} = \frac{F_{CRCF} \cdot CO_{2\ captured,atmobio}}{CO_{2\ activity}} \cdot \sum_{S} \Big(F_S \cdot (CO_{2\ fugitive,S} + CO_{2\ vented,S} + CO_{2\ leakage,S}) \Big)$$

(Equation 28)

Where:

• $F_{CRCF}$ = defined in Section 3.1.3.2;
• $CO_{2\ captured,atmobio}$ = defined in Equation 2;
• $CO_{2\ activity}$ = defined in Equation 6;
• $F_S$ = defined in Equation 26;
• $CO_{2\ fugitive,S}$ = the sum of fugitive emissions from CO₂ transported in the transportation infrastructure, such as from seals, valves, intermediate compressor stations in pipeline structures and intermediate storage sites, in tCO₂;
• $CO_{2\ vented,S}$ = the sum of vented emissions from CO₂ transported in the transportation infrastructure, in tCO₂;
• $CO_{2\ leakage,S}$ = sum of CO₂ transported in the transportation infrastructure, which is emitted as the result of the failure of one or more components of the network, in tCO₂;
• $S$ = index of the transport infrastructure segments.

Fugitive emissions during CO₂ transportation in any of the following components: (a) seals; (b) measurement devices; (c) valves; (d) intermediate compressor stations; (e) intermediate storage sites shall be calculated in accordance with Equation 29.

$$CO_{2\ fugitive} = \sum_{S} \left( \sum_{c} (EF_{occur,c,S} \cdot N_{occur,c,S}) \right)$$

(Equation 29)

Where:

• $F_S$ = defined in Equation 26;
• $EF_{occur,c,S}$ = the average emission factors per component per time period, expressed in tCO₂/unit time. $EF_{occur,c}$ shall be determined for each type of component. These factors shall be reviewed at least every 5 years based on newly available techniques and knowledge;
• $N_{occur,c,S}$ = number of components type $c$ in the transportation system, multiplied by the number of time periods;
• $c$ = type of component: seals; measurement devices; valves; intermediate compressor stations; and intermediate storage sites;
• $S$ = index of the transport infrastructure segments.

Activity Operators shall calculate $CO_{2\ vented}$ for each transport infrastructure segment $S$ as the expected venting identified for that transport infrastructure segment by the operator of the transport network. If the operator of the transport network does not provide venting emissions at the disaggregated level of the transport infrastructure segment, venting emissions shall be allocated by segment on a reasonable basis to be agreed by the Activity Operator and Certification Body.

Implementing Regulation (EU) 2018/2066 requires that each transport network operator shall monitor the transport network and calculate the amount of CO₂ leaked from the transport with a suitable methodology documented in the monitoring plan, based on industry best practice guidelines.

Activity Operators shall calculate $CO_{2\ leakage}$ for each transport infrastructure segment $S$ as the amount of leakage identified for that transport infrastructure segment by the operator of the transport network during the Certification Period. If the operator of the transport network does not report leakage emissions at the disaggregated level of the transport infrastructure segment, leakage emissions shall be allocated for each segment on a reasonable basis to be agreed by the Activity Operator and Certification Body.

GHG emissions associated with the transportation of CO₂ (for vehicles and/or in the supporting infrastructure) shall be calculated in accordance with Equation 30.

$$GHG_{transport} = \sum_{S} \Biggr( F_S \cdot \biggr( \sum_{T} GHG_{T,S} + GHG_{infra,S} \biggr) \Biggr)$$

(Equation 30)

Where:

• $F_S$ = defined in Equation 26;
• $GHG_{T,S}$ = the GHG emissions due to energy use for CO₂ transportation in mode of transportation type $T$ in infrastructure segment $S$, in tCO₂e;
• $GHG_{infra,S}$ = the GHG emissions due to energy use at the supporting infrastructure connected to the CO₂ transport network (including pipeline operation infrastructure), in tCO₂e;
• $T$ = the transport type for the infrastructure segment (road, rail or maritime);
• $S$ = an Index of the transport infrastructure segments.

Following the principles in Section 6.3.5, GHG emissions associated with the non-pipeline transport of CO₂ by transportation mode $T$ in each transport infrastructure segment, $GHG_{T,S}$, shall either be calculated based on actual data on fuel consumption in accordance with Equation 31 or based on vehicle efficiencies and actual data about vehicle distance travelled in accordance with Equation 32. Operators are permitted to use different approaches for different transport modes and infrastructure segments.

$$GHG_{T,S} = \sum_{trips} (Q_{fuel,S} \cdot EF_{fuel})$$

(Equation 31)

Where:

• $Q_{fuel,S}$ = the quantity of fuel consumed for each trip in infrastructure segment $S$, including empty return trips, expressed in an appropriate unit;
• $EF_{fuel}$ = the emission factor for the consumed fuel, expressed in tCO₂e/unit, selected in accordance with the rules in Section 6.3.4;
• $trips$ = an index of the trips taken.

$$GHG_{T,S} = \left( \sum_{L=1}^{O} (K_{L,S} \cdot EF_{vehicle,loaded}) + \sum_{L=1}^{R} (K_{L,S} \cdot EF_{vehicle,unloaded}) \right)$$

(Equation 32)

Where:

• $K_{L,S}$ = distance of each trip in infrastructure segment $S$ in kilometres (km);
• $EF_{vehicle,loaded}$ = the CO₂ emissions per kilometre of the vehicle when loaded, in tCO₂e/km travelled;
• $EF_{vehicle,unloaded}$ = the CO₂ emissions per kilometre of the vehicle when unloaded, in tCO₂e/km travelled. If no data is available for the unloaded vehicle but a value is available for $EF_{vehicle,loaded}$, then the Operator may set $EF_{vehicle,unloaded}$ = $EF_{vehicle,loaded}$;
• $O$ = the total number of outbound trips taken;
• $R$ = the total number of empty return trips taken;
• $L$ = an index of the trips.