Direct Air Capture

1.0 Summary

This Protocol provides the requirements and procedures for the calculation of net carbon dioxide equivalent (CO₂e)removals from the atmosphere via Direct Air Capture (DAC). This Protocol is developed for application to DAC processes (e.g., solid-sorbent processes,¹ liquid-solvent processes,² membrane processes,³ electro-chemical processes,⁴ etc.), or combinations of processes, in which a cradle-to-gravegreenhouse gas (GHG) Statement can be accurately applied and in which the CO₂ captured is stored via physical⁵ or chemical⁶ trapping mechanisms for >1000 years.

The Protocol was developed in line with latest scientific understanding^7,8,9 and industry best-practices^10,11 which inform the quantification of gross CO₂ durably captured and stored via DAC, as well as the accounting of GHG emissions associated with DAC processes. Additionally, the Protocol ensures:

• Consistent procedures are used to measure and monitor all aspects of the process required to enable accurate accounting of net CO₂e removal;
• Consistent system boundaries and calculations are utilized to quantify net CO₂e removal;
• Requirements are met to ensure the CO₂ removals are additional; and
• Evidence is provided and verified by independent third parties to support all net CO₂e removal claims.

2.0 Sources and Reference Standards and Methodologies

Specific standards and protocols which are utilized as the foundation of this Protocol, and which this Protocol is intended to be fully compliant with, are as follows:

• Isometric Standard; and
• ISO 14064-2: 2019 – Greenhouse Gases – Part 2: Specification with guidance at the project level for quantification, monitoring, and reporting of greenhouse gas emission reductions or removal enhancements.

Additional reference standards that inform the requirements and overall practices incorporated in this Protocol include:

• ISO 14064-3: 2019 – Greenhouse Gases – Part 3: Specification with Guidance for the verification and validation of greenhouse gas statements;
• ISO 14040: 2006 - Environmental Management - Life Cycle Assessment - Principles & Framework; and
• ISO 14044: 2006 - Environmental Management - Life Cycle Assessment - Requirements & Guidelines.

3.0 Future Versions

This Protocol was developed based on the current state of the art and publicly available science regarding DAC and CO₂storage. Because DAC is still a developing approach to carbon dioxide removal (CDR), with ever-expanding published literature, the Protocol incorporates requirements that may be more stringent than some current regulations or other protocols related to DAC and CO₂ storage. The approach taken here may be altered in future versions of the Protocol as DAC and CO₂ storage technology and research advance.

4.0 Applicability

This Protocol applies to projects that chemically or physically capture atmospheric CO₂ from ambient air, and store it durably according to the requirements established in the storage Modules associated with this Protocol (see Section 89). A cradle-to-graveGHG Statement must also be able to be accurately applied to all processes within the scope of the Project.

Only DAC projects which meet a zero emissions baseline scenario (see Section 7.2) are eligible under this Protocol. A Project may qualify for this distinction by meeting one of the following conditions:

• No capture facility existed at the capture facility location prior to the start of the project activity (greenfield capture facilities);
• New capture facilities or expanded capture facilities are installed at an existing capture facility location (expansion of existing capture facilities); or
• An existing capture facility would be decommissioned prior to the start of the project activity (refurbishment of an existing capture facility).

5.0 Environmental and Social Safeguarding

• Emission levels of solvents and/or sorbents must be demonstrated by using, where possible and reasonable, national or international standard test and sampling methods (i.e., NIST, ASTM, EPA), and should be completed by a qualified testing organization. Project Proponents must keep such records on file and must repeat testing when substantial changes to solvent or sorbent formulations occur or substantial changes in operating conditions occur that may impact emissions.

• Demonstrate that a social risk assessment has been conducted. This must consider environmental and social justice issues for the selected storage site, including a robust Stakeholder Input Process and considerations of any direct or indirect impacts on local communities or indigenous people, including livelihoods, ancestral knowledge, and cultural heritage in line with the applicable human rights laws and United Nations declarations.
• [G-KN7S-0, Project must provide a risk assessment and mitigation plan for safe handling and transportation of solvents/sorbents and workers operating at the capture and storage facility.] [/G-KN7S-0]Demonstrate a risk assessment and mitigation plan for safeguarding working conditions, especially regarding safe handling and transportation of solvents/sorbents as well as workers operating the capture and storage facility.

6.0 Relation to the Isometric Standard

The following topics are covered briefly in this Protocol due to their inclusion in the Isometric Standard, which governs all Isometric Protocols. See in-text references to the Isometric Standard for further guidance.

6.1 Project Design Document

6.2 Validation and Verification

Projects must be validated and Project net CO₂e removals verified by an independent third party, consistent with the requirements described in this Protocol, as well as in the Validation and Verification Section 4 of the Isometric Standard.

The Validation and Verification Body (VVB) must consider following requisite components:

1. Verify that storage sites adhere to the requirements listed in the relevant storage module;
2. Verify that the quantification approach and monitoring plan adheres to requirements of Section 78, including demonstration of required records;
3. Verify that the Environmental & Social Safeguards outlined in Section 5 are met; and
4. Verify that the Project is compliant with requirements outlined in the Isometric Standard.

6.2.1 Verification Materiality

The threshold for Materiality, considering the totality of all omissions, errors, and mis-statements, is 5%, in accordance with the Materiality Section 4.3 of the Isometric Standard..

Verifiers should also verify the documentation of uncertainty of the GHG Statement, as required by the Uncertainty Accounting Section 2.5.7 of the Isometric Standard.. Qualitative Materiality issues may also be identified and documented, such as:¹⁴

• Data and document control issues that erode the verifier’s confidence in the reported data;
• Poorly managed documented information;
• Difficulty in locating requested information; and
• Noncompliance with regulations indirectly related to GHG emissions, removals or storage.

6.2.2 Site Visits

Project validation and verification must incorporate site visits to project facilities in accordance with the requirements of ISO 14064-3, 6.1.4.2, including, at minimum, site visits during validation and initial verification, to the DAC Project and (if applicable) storage site. Verifiers should, whenever possible, observe operation of the capture and storage processes to ensure full documentation of process inputs and outputs through visual observation and validation of instrumentation, measurements, and required data quality measures.

A site visit must thereafter occur at least once every 2 years at each location.

6.2.3 Verifier Qualifications &and Requirements

VVBs must comply with the requirements defined in Validation and Verification Requirements Section 4 of the Isometric Standard.. In addition, teams should maintain and demonstrate expertise associated with the specific technologies of interest, including solvent/sorbent chemistry, electricity procurement, heat/power generation and the relevant CO₂ storage technology.

Competency must be demonstrated in accordance with Isometric's VVB policy, for example throughbased on the relevant sectoral scope accreditations in IAF MD 14, or another demonstration of relevant expertise for this protocol and the selected storage module(s).

6.3 Ownership

CDR via DAC and subsequent storage is often a result of a multi-step process (such as capture, desorption, CO₂ transport, CO₂ temporary holding, CO₂ injection or reaction, etc.), with activities in each step sometimes managed and operated by different operators, companies, or owners. When there are multiple parties involved in the process (e.g. if capture and storage are undertaken by different entities), and to avoid double counting of net CO₂e removals, a single Project Proponent must be specified contractually as the sole owner of the CreditsCertificates. Contracts must comply with all requirements defined in the Ownership Section 3.1 of the Isometric Standard..

6.4 Additionality

The Project Proponent must be able to demonstrate additionality through compliance with the Additionality Section 2.5.3 of the Isometric Standard.. The baseline scenario and counterfactual  utilized to assess additionality must be project-specific, and are described in Section 7.2 of this Protocol.

Additionality determinations should be reviewed and completed every five years (aligned with the Crediting Period), at a minimum, or whenever project operating conditions change significantly, such as the following:

• Regulatory requirements or other legal obligations for project implementation change or new requirements are implemented;
• Project financials indicate Carbon Finance is no longer required, potentially due to, for example:
  • Sale of co-products that make the business viable without Carbon Finance; or
  • Reduced rates for capital access.

Any review and change in the determination of additionality should not affect the availability of Carbon Finance and Verified CreditsCertificates for the current or past Crediting Periods, but if the review indicates Thethe Project has become non-additional, this should make Thethe Project ineligible for future CreditsCertificates.15

6.5 Uncertainty

The uncertainty in the overall estimate of the net CO₂e removal as a result of the Project must be calculated and transparently presented. The total net CO₂e removed over a Reporting Period ([math: RP]; see Section 78.3.12) for a Project, [math: CO_2e_{Removal,\ RP}], must be conservatively determined, based on the requirements outlined in the Uncertainty Accounting Section 2.5.7 of the Isometric Standard..

6.5.1 Reporting of Uncertainty

Projects must report a list of all input variables used in the net CO₂e removal calculation and their uncertainties, including:

• Emission factors utilized, as published in public and other databases used;
• Values of measured parameters from process instrumentation, such as metered heat and electricity usage, sorbent/solvent replacement periods and other equipment considerations;
• Laboratory analyses, including that required by selected storage module(s), which could include analysis of carbon content and purity of CO₂, CO₂-containing injectants or carbonated minerals; and
• Summary of data handling, processing, and error propagation approach.

The uncertainty information should at least include the minimum and maximum values of a variable. More detailed uncertainty information should be provided if available, as outlined in the Uncertainty Accounting Section 2.5.7 of the Isometric Standard.

In addition, a sensitivity analysis that demonstrates the impact of each input parameter’s uncertainty on the final net CO₂e uncertainty must be provided. Details of the sensitivity analysis method must be provided so that the results can be re-created. Parameters may be omitted from a full uncertainty analysis if a sensitivity analysis can demonstrate that the parameter contributes to 1% change in removal. For all other parameters, information about Uncertainty must be specified.

6.6 Data sharing

In accordance with the Data Sharing Section 3.8 of the Isometric Standard, all evidence and data related to the underlying quantification of the net CO₂e removal will be available to the public through Isometric's platform. This includes:

• Project Design Document;
• GHG Statement;
• Measurements taken;
• Emission factors used; and
• Scientific literature used.

The Project Proponent can request certain information to be restricted (only available to authorized Buyers, the Registry, and VVB) where it is subject to confidentiality. This includes emission factors from licensed databases. However, all other numerical data produced or used as part of the quantification of net CO₂e removal will be made available.

7.0 QuantificationSystem ofBoundary CO2eand removalProject Baseline

7.1 System Boundary and GHG Emission Scope

The scope of this Protocol includes the GHGsources, sinks, and reservoirs (SSRs) associated with a DAC Project.

A cradle-to-graveGHG Statement must be prepared encompassing the GHG emissions relating to the activities associatedoutlined withwithin athe DACsystem boundary.

GHG emissions and storage Project for net CO2e removal, as summarized in Figure 1 and described below:

• DAC process: All activities that take placeremovals associated with capturingThe atmosphericProject CO2;
• CO2may transportation:be Alldirect activities associated with transporting CO2emissions from thea DACprocess plant to theor storage location;
• CO2system, storage:or Allindirect activitiesemissions thatfrom take place associated with the permanent storagecombustion of CO2fuels, atelectricity thegeneration, storageor location;other and
• CO2sources. monitoring: All activities related to monitoring CO2 storage.

Emissions formust processesinclude all GHG SSRs within the system boundary should include all GHG SSRs, from the construction or manufacturing of each Projectphysical site and associated equipment, closure of each Project and disposal of each site and associated equipment, and operation of each process (DAC process, CO₂ transportation, CO2 storage, and CO2 monitoring).

Ancillary, activitiesincluding (suchembodied asemissions supplementaryof researchequipment and developmentconsumables activitiesused andin corporatethe administrativeproject. activities) that are associated with aThe Project butProponent areis notresponsible for identifying all sources of emissions directly or indirectly related to project activities.

Any emissions from sub-processes or process changes that would not have taken place without the CDR Project must be fully considered in the system boundary. Any activity that ultimately leads to the issuance of CreditsCertificates canshould be included in the system boundary. This allows for accurate consideration of additional, incremental emissions induced by the carbon removal process.

The system boundary must include all relevant GHG SSRs controlled and related to The Project, including but not limited to the SSRs set out in Table 1. If any GHG SSRs within Table 1 are deemed not appropriate to include in the system boundary, they may be excluded fromprovided that robust justification and appropriate evidence is provided in the PDD.

Figure 1. Process flow diagram showing system boundary. for DAC projects

[Image: System boundary diagrams (10)]

Table 1. Scope of activities to be included in the system boundary for DAC projects

Miscellaneous GHG emissions are those that cannot be categorized by the GHG SSR categories provided in Table 1. The Project Proponent is responsible for identifying all sources of emissions directly or indirectly related to project activities and must considerreport any outside of the SSR categories identified as miscellaneous emissions.

Emissions associated with The Project's impact on activities that fall outside of the system boundary of The Project must also be considered. This is covered under Leakage in Section 8.5.4.

In line with the GHG Accounting Module v1.1, the Project must:

• Consider all GHGs associated with the relevant SSRs, in alignment with the United States EPAEnvironmental Protection Agency’s definition of GHGs, which includes: carbon dioxide (CO2₂), methane (CH4CH4), nitrous oxide (N2ON20), and fluorinated gasses such as hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6SF6), and nitrogen trifluoride (NF3NF3).

  All For CO2 stored, only CO2 shall be included as part of the quantification. For all other activities all GHGs must be quantifiedconsidered. For example, the release of CO2, CH4, and convertedN2O tois CO2eexpected during diesel consumption;

• Quantify emissions in thetonnes GHGCO₂ Statementequivalent (t CO₂e) using the 100-yryear Global Warming Potential (GWP) for the GHG of interest, based on the most recent volume of the IPCC Assessment Report (currently the Sixth Assessment Report).

  [Image:; diagram-2]

  Figureand

• Consider 1
  Themateriality aboveof greenhouse gases must be includedSSRs in emissionline calculationswith forIsometric each calculation term identified in Figure 1, according to the following guidelines:

  requirements.

7.2 Baseline

The baseline scenario for a DAC Project assumes the activities associated with The Project do not take place and any associated infrastructure is not built.

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8.30 Net CO2eRemovalCDR Calculation

7.3

8.1 Calculation Approach

 and Reporting Period

DAC systems are typically operated continuously, with captured CO₂ being transported and durably stored using a variety of potential processes. Due to the continuous nature of DAC systems, the equations below used to calculate net CO₂e removals will pertain to all CO₂ removals and GHG emissions that occur over an interval of time. This unit of time is defined as the Reporting Period, [math: RP], which represents an interval of time over which net CO₂e removals are calculated and reported for verification.

TheGHG followingemission sectionscalculations outlinemust include all emissions related to the processproject foractivities calculatingthat occur within the Reporting Period. This includes:

• any emissions associated with project establishment allocated to the Reporting Period (See Section 8.5.1);
• any emissions that occur within the Reporting Period (See Section 8.5.2);
• any anticipated emissions that would occur after the Reporting Period that have been allocated to the Reporting Period (See Section 8.5.3); and
• leakage emissions that occur outside of the system boundary that are associated with the Reporting Period (See Section 8.5.4).

Total net CO2eCO2e removedremoval is calculated for each Reporting Period, and is written hereafter as [math: CO_2e_{Removal,\ RP}]. The final net CO2e removal quantification must be conservatively determined, giving high confidence that at a minimum, the estimated amount of CO2e was removed.

In line with the Isometric Standard, this Protocol requires that Removal Certificates are issued ex-post. Certificates may be issued once CO₂ has been durably stored in the identified storage reservoir.

78.42 Calculation of CO₂eRemovaleRemoval, RP

Net CO₂e removal for a process utilizing DAC  must be calculated as follows for a Reporting Period, [math: RP]:

[math: CO_2e_{Removal,\ RP} = CO_2e_{Stored,\ RP}\ –\ CO_2e_{Counterfactual,\ RP}\ -\ CO_2e_{Emissions,\ RP}]

(Equation 1)

Where;

• [math: CO_2e_{Removal,\ RP}] = the total net CO₂e removed for a given [math: RP], in tonnes of CO₂e.
• [math: CO_2e_{Stored,\ RP}] = the total CO₂ removed from the atmosphere and durably stored over the [math: RP], in tonnes of CO₂e. See Section 78.4.13.
• [math: CO_2e_{Counterfactual,\ RP}] = the total counterfactual CO₂ removed from the atmosphere and durably stored in the absence of The Project over the [math: RP], in tonnes of CO₂e. Note, unless otherwise specified in the applicable storage module, the counterfactual for DAC projects is typically zero. See Section 78.4.2.
• [math: CO_2e_{Emissions,\ RP}] = the total GHG emissions associated with the [math: RP], in tonnes of CO₂e. See Section 78.4.35.

It should be noted that any potential reversals of CO₂ storage in the final storage location occur after CreditsCertificates have been issued so are not included in this equation. See the Reversal and Buffer Pool Section 5.6 of the Isometric Standard for further information. Risk of reversal information is given in Appendix 21: Risk of Reversal Questionnaire, with further information provided within the relevant storage module storage module.

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8.4.13 Calculation of CO₂eStored, RP

[math: CO_2e_{Stored,\ RP}] represents the cumulative total CO₂ sequestered in all durable storage reservoirs over a Reporting Period. It is calculated as:

[math: CO_2e_{Stored,\ RP} = \sum_{i}^{N} CO_{2}e_{Storage,i}]

(Equation 2)

• [math: CO_{2}e_{Storage,i}] is the total amount of [math: CO_{2}] sequestered in a durable storage reservoir, i, following an applicable storage Module, over the Reporting Period, RP, in tonnes [math: CO_{2}eStored

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8.4.2 Calculation of CO₂eCounterfactual

Type:eCounterfactual, Counterfactual

RP

Unless otherwise specified in the applicable storage module, the counterfactual ([math: CO_2e_{Counterfactual,\ RP}]) for eligible projects is considered to be zero, as outlined in Section 4 and Section 7.2.

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8.4.35 Calculation of CO₂eEmissions

Type:eEmissions, Emissions

RP

[math: CO_2e_{Emissions,\ RP}] is is the total quantity of GHG emissions associated with a given Reporting Period, [math: RP]. This can be calculated as:

[math: CO_{2}e_{ Emissions,\ RP} = CO_{2}e_{EnergyEstablishment,\ RP} + CO_{2}e_{TransportationOperations,\ RP} \\ + CO_{2}e_{EmbodiedEnd-of-life,\ RP} + CO_{2}e_{Misc.}Leakage, CO_{2}e_{LeakageRP}]

(Equation 23)

Where:

• [math: CO_2e_CO_{2}e_{ Emissions,\ RP}] = the total GHG emissions for athe givenReporting Period, [math: RP], in tonnes of CO₂e.
• [math: CO_2e_CO_{Energy2}e_{Establishment,\ RP}] = the total GHG emissions associated with energyproject consumptionestablishment for the [math: RP], in tonnes of CO₂e, , see Section 8.5.1
• [math: CO_{2}e_{Operations,\ RP}] = the total GHG emissions associated with operational processes for the [math: RP], in tonnes of CO₂e, see Section 8.5.2
• [math: CO_{2}e_{End-of-life,\ RP}] = the total GHG emissions that occur after the [math: RP] and are allocated to the [math: RP], in tonnes of CO₂e, see Section 8.5.3
• [math: CO_{2}e_{Leakage,\ RP}] = the GHG emissions associated with the Project’s impact on activities that fall outside of the system boundary of a Project, over a given [math: RP], in tonnes of CO₂e, see Section 78.5.4.3.2.
• [math:

The CO_2e_{Transportation}]following =sections theprovide totalan GHG emissions associated with transportationoverview for aeach given [math: RP], in tonnes of CO2e, see Section 7.4.3.3.

7.4.3.1 Emissions allocation to Reporting Periods

Emissions that occur during a Reporting Period, [math: RP], must be included directly and fully in that Reporting Period, and not allocated across multiple Reporting Periods.

Embodied emissions which relate to multiple Reporting Periods may be allocated to removals in line with the allocation rules set out in the Embodied Emissions Accounting Module v1.0.

When the Project Proponent is planning to cease operations within a given storage site, they must project any emissions associated with activities required for post-closure monitoring, and allocate them to the remaining removals taking place at the storage site. If that is not possible, the Project Proponent should allocate those emissions to other projects and/or storage sites they conduct removal operations at, in agreement with Isometric. If for any reason emissions are not appropriately allocated, the Reversal process will be triggered in accordance with Isometric Standard to account for any remaining monitoring emissions.

In instances where monitoring activities are shared between entities, for example if multiple DAC companies use the same storage infrastructure and share monitoring activities, the emissions associated with these activities must be allocated proportionally between the entitiesvariable.

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8.45.3.21 Calculation of CO₂eEnergy

eEstablishment, RP

GHG emissions associated with [math: CO_2e_CO_{Energy2}e_{Establishment,\ RP}] should include all historic emissions incurred as a result of project establishment, including but not limited to the SSRs set out in Table 1.

Project establishment emissions occur from the point of project inception through to before the first removal activity takes place. GHG emissions associated with project establishment may be amortized over the anticipated project lifetime, or per output of product. Rules on amortization are outlined in Section 7 of the GHG Accounting module .

8.5.2 Calculation of CO₂eOperations, RP

GHG emissions associated with [math: CO_{2}e_{Operations,\ RP}] should include all emissions associated with operational activities including but not limited to the SSRs set out in Table 1.

[math: CO_{2}e_{Operations,\ RP}] emissions must be attributed to the Reporting Period in which they occur. Allocation may be permitted in certain instances, on a case by case basis, in agreement with Isometric.

8.5.3 Calculation of CO₂eEnd-of-life, RP

[math: CO_2e_{End-of-Life,\ RP}] includes all emissions associated with activities that are anticipated to occur after the Crediting Period until the end of the Project Commitment Period. This includes activities related to ongoing monitoring for Reversals.

[math: CO_2e_{End-of-Life,\ RP}] must be estimated upfront and allocated in the same way as set out for calculation of [math: CO_2e_{Establishment,\ RP}].

Given the uncertain nature of [math: CO_2e_{End-of-Life,\ RP}] emissions, assumptions must be revisited at each Reporting Period and any necessary adjustments made.

8.5.4 Calculation of CO₂eLeakage, RP

[math: CO_2e_{Leakage,\ RP}] includes emissions associated with a Project's impact on activities outside the system boundary of The Project. This includes instances where The Project causes an increase in GHG emissions by diverting material from other uses or incentivizing increased production activity.

It is the Project Proponent's responsibility to identify potential sources of leakage emissions. For a DAC Project, market leakage emissions associated with the replacement of consumables used must be considered as a minimum. Project Proponents may also consider the impact of project operations on potential increased use of rare-earth materials for the production of sorbents, land use change, and increased strain on existing CO₂ transportation and storage infrastructure.

8.5.5 Emissions Accounting Requirements

The Energy Use Accounting Module v1.3 provides requirements on how energy-related emissions must be calculated for The Project so that they can be subtracted in the net CO₂e removal calculation. It sets out the calculation approach to be followed for intensive facilities and non-intensive facilities and acceptable emission factors.

Energy emissions are those related to electricity usage or fuel combustionusage.

Energy related emissionsThey may include, but are not limited to:

• DAC Process:
  • Electricity used in process operations, including renewable energy, such as:
    • Sorbent/solvent or other regeneration process (electrically heated, electrochemical, or other);
    • electricity for pumps, motors, drives, etc;
    • electricity for instrumentation and controls; and
    • electricity for building operation and management for DAC process buildings and direct support buildings (noting that research and development and administrative facilities are not included).
  • Fuel combustion for thermal energy generation (heat/steam) such as:
    • Sorbent/solvent or other regeneration process (thermal); and
    • Heat for DAC process buildings and operations.
  • Heat utilization for thermal processes;¹⁶¹⁵ and
  • Cryogenic processes for CO₂ purification or liquefaction.
• CO₂ Transportation:
  • Electricity or fuel used for operation of a pipeline or similar non-mobile CO₂ transportation process.
• CO₂ Storage:
  • Electricity used for operation of any CO₂ conversion processes, such as ex-situ carbonate production and handling;
  • Electricity used for injection operations, including any pumps, compressors (including for compression into supercritical CO₂), or related equipment inside the injection facility gate; and
  • Fuel used for heat generation or other purposes at the conversion or injection sites.
• CO₂ Monitoring:
  • Electricity used for monitoring equipment operation, including analyzers, instrumentation, on-site laboratories specifically for monitoring activities;
  • Electricity used for sampling pumps, sampling systems, or other similar monitoring activities;
  • Electricity used for off site analytical laboratory operation and sample analysis;
  • Electricity used for monitoring system installation (if not accounted for in Project embodied emissions) and operation, such as electricity used for temperature control of monitoring systems (heat trace);
  • Electricity for building operation & management for monitoring facility buildings;
  • Fuel used for sampling system operation, such as any pumps or heating systems;
  • Fuel used for any handling equipment, such as fork trucks or loaders, which are used during sample collection and processing; and
  • Fuel used during monitoring system installation, operation or closure, such as that used by drill rigs.

The GHG Accounting Module v1.21 provides requirements on how energy-relatedtransportation and embodied emissions must be calculated for The Project so that they can be subtracted in the net CO2₂e removal calculation.

Embodied Itemissions setsare out the calculation approach to be followed for intensive facilities and non-intensive facilities and acceptable emission factors.

7.4.3.3 Calculation of CO2eTransportation

Emissionsthose related to transportationthe life cycle impact of CO2 or injectants for all injections during a Reporting Period must be accounted for, including the following:

• Emissions associated with transportation of captured CO2 from the DAC process to the injection site via pipeline;
• Emissions associated with transportation of compressed gaseous or liquid CO2, or CO2 containing injectant (such as a carbonate slurry), or carbonated minerals via freight transportation services, such as rail, truck, or maritime transport; and
• Transportation of samples for lab analysis.

The Transportation Emissions Accounting Module v1.1 provides requirements on how transportation-related emissions must be calculated so that they can be subtracted in the net CO2e removal calculation. It sets out the calculation scope, approach to be followed, and acceptable emissions factors.

7.4.3.4 Calculation of CO2eEmbodied

Embodied GHG emissions associated with the manufacturing, delivery, and installation of all equipment and consumables used in the DAC process must be accounted for in each [math: RP]. TheThey Projectmay Proponent must identify all equipment and consumables used in the DAC processinclude, identifybut appropriate cradle-to-grave emission factors, and allocate the emissions to removals appropriately in line with the Embodied Emissions Accounting Module v1.0.

Project Proponents must account for all embodied emissions in equipment and facilities, including butare not limited to, the following:

• Equipment, including:
  • DAC Process:
    • DAC Process equipment, including fans, scrubbers, adsorbers, or other contact and/or sorbent regeneration equipment;
    • Sorbent, solvent, or other material handling systems, such as pumps, conveyors, augers, feed bins, and related equipment;
    • Heat transfer equipment;
    • Captured CO₂ purification equipment;
    • CO₂ compression and storage equipment (on-site); and
    • Preparation or mixing equipment for sorbents, solvents, or other materials.
  • CO₂ transportation:
    • Equipment used for transportation of CO₂, including pipelines, and any pumps or compressors.
  • CO₂ storage:
    • Ex-situ CO₂ conversion or reaction equipment (i.e. for carbonate production), including all vessels, pumps, storage, and other process equipment;
    • Closed-system temporary holding of CO₂ at the injection site; and
    • CO₂ injection equipment, including compressors, pumps, and all wellbore equipment and materials.
  • Monitoring:
    • Monitoring wells and all associated materials (steel casing, concrete, etc.);
    • On-line analyzers, measurement equipment, or other such devices; and
    • Buildings and associated equipment utilized for monitoring purposes (e.g., on-site laboratories).
  • General equipment used along the value chain:
    • Pumps, piping, and related equipment;
    • Storage tanks;
    • Support structures, facilities, and infrastructure, including steel platforms, framing, supports, concrete footings, building structures, offshore rigs where applicable etc.; and
    • Instrumentation, controls, and other process management equipment.

HeatTransportation generationemissions equipmentare those related to transportation of products and heatequipment. transferThey equipmentmay must be accounted forinclude, but embodied emissions may already be accounted for by emission factors used for fuel combustion - which are often reported from cradle-to-gate. Project Proponents should evaluate whether embodied emissions from equipment such as boilers are included in the energy emissions calculations, and if not, account for the embodied emissions here.

Project Proponents must account for all embodied emissions in DAC process consumables including but not limited to the following:

• DAC Process:
  • Sorbents or solvents, including emissionsEmissions associated with:
    • Sorbent productiontransportation includingof anycompressed gaseous or liquid CO₂ emissions released directly from sorbent production, such as emissions of CO2 from calcination of limestone; and
    • Proper disposal of used sorbents.
  • Heat transfer fluids such as thermal oils or refrigerants.
• CO2 storage:
  • Feedstock or reactants used in the conversion of CO2 to other products for storage; and
  • Dilutents or additives used to support or improve injection of CO2 or CO₂- containing product.
• Monitoring:
  • Gases,injectant reagents(such as a carbonate slurry), or othercarbonated materialsminerals usedvia forfreight operationtransportation of monitoring equipment, analytical testing, calibration of monitoring equipment and on-site analyzers; and
  • Consumable sampling equipment or supplies that are used in significant quantities.
• General consumables used along the value chain:
  • Gasses such as nitrogen used for process operations, instrumentation, purges, or other operations;
  • Water, including full cradle-to-grave emissions associated with:
    • Delivery of process water (including cooling water), including embodied emissions associated with water production equipmentservices, such as new wellboresrail, pumpstruck, andor piping,maritime and all energy usage for deliverytransport; and
    • Disposal or treatmentTransportation of usedsamples orfor wastelab process water (including cooling water), including emissions associated with wastewater treatmentanalysis.
  • Water treatment chemicals used in cooling or process water.

In instances where infrastructure or equipment is shared between entities, for example if multiple DAC companies use the same storage infrastructure and associated activities, the emissions associated with these activities must be allocated proportionally between the entities.

The Embodied Emissions Accounting Module v1.0 sets out the calculation approach to be followed including allocation of embodied emissions, life cycle stages to be considered, and requirements for data sources and emission factors.

7.4.3

8.5.6 CalculationDirect Emissions Accounting

[R-QTYY-0, Project must provide quantification for all sources of CO2eMisc.

GHG emissions associated with [math: CO_2e_{Misc.}] should include all Project emissions that cannot be categorized by [math: CO_2e_{Energy}], [math: CO_2e_{Transportation}],directly or [math:indirectly CO_2e_{Embodied}]related to Project activities. ]

The Project Proponent is responsible for identifying all sources of emissions directly or indirectly related to Project activities, including those associated with any activities additional to those set out in Section 7.1. The Project Proponent must report such

These emissions as [math: CO_2e_{Misc.}].

Examples include, but are not limited to:

• Direct, direct emissions of non-CO₂ GHGs due to process leaks or fugitive emissions, releases, or GHG containing tailgas from:
  • Conversion processes;
  • Degradation of sorbents or solvents; and
  • Any other source of potential GHG emissions not of the CO₂ collected from the ambient air or not addressed in [math: CO_2e_{Energy}], [math: CO_2e_{Transportation}], or [math: CO_2e_{Embodied}] terms.
• Waste processing associated with all aspects of the DAC process, CO2 transport, CO2 storage and monitoring; and
• Staff travel associated with the Project.