Direct Air Capture

1.0 Summary

This Protocol (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.) provides the requirements and procedures for the calculation of net carbon dioxide equivalent (CO₂e) (The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.)removals (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.) 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-grave (​​Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.)greenhouse gas (GHG) Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.) 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 (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).)emissions (The term used to describe greenhouse gas emissions to the atmosphere as a result of Project activities.) 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 (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) by independent third parties to support all net CO₂e removal claims.

2.0 Sources and Reference Standards and Methodologies

Specific standards (Standard physical constants as well as standard values set forth by bodies such as the National Institute of Standards and Technology (NIST) or others.) and protocols which are utilized as the foundation of this Protocol (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.), 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 (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.) was developed based on the current state of the art and publicly available science regarding DAC and CO₂storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.). Because DAC is still a developing approach to carbon dioxide removal (CDR) (Activities that remove carbon dioxide (CO₂) from the atmosphere and store it in products or geological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.), 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 (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.) 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 (Independent components of Isometric Certified Protocols which are transferable between and applicable to different Protocols.) associated with this Protocol (see Section 89). A cradle-to-grave (​​Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.)GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.) must also be able to be accurately applied to all processes within the scope of the Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.).

Only DAC projects which meet a zero emissions baseline (A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.) 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 (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) (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 (A standards organization that develops and publishes voluntary consensus international standards.), EPA (A United States Government agency that protects human health and the environment.)), 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 (Any person or entity who can potentially affect or be affected by Isometric or an individual Project activity.) 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 (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.) 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 (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) must be validated (A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).) and Project net CO₂e removals verified (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) by an independent third party, consistent with the requirements described in this Protocol (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.), as well as in the Validation and Verification Section 4 of the Isometric Standard.

The Validation and Verification Body (VVB) (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) 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 (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) is compliant with requirements outlined in the Isometric Standard.

6.2.1 Verification Materiality

The threshold for Materiality (An acceptable difference between reported Removals/emissions or Reductions/emissions and what an auditor determines is the actual Removal/emissions or Reduction/emissions.), 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 (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) should also verify the documentation of uncertainty (A lack of knowledge of the exact amount of CO₂ removed by a particular process, Uncertainty may be quantified using probability distributions, confidence intervals, or variance estimates.) of the GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.), as required by the Uncertainty Accounting Section 2.5.7 of the Isometric Standard.. Qualitative Materiality (An acceptable difference between reported Removals/emissions or Reductions/emissions and what an auditor determines is the actual Removal/emissions or Reduction/emissions.) 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 (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) emissions, removals (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.) or storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.).

6.2.2 Site Visits

Project validation (A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).) and verification (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) 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 (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) 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 (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) 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 (Activities that remove carbon dioxide (CO₂) from the atmosphere and store it in products or geological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.) via DAC and subsequent storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.) 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 (Improperly allocating the same Removal or Reduction from a Project Proponent more than once to multiple Buyers.) of net CO₂e removals, a single Project Proponent (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) must be specified contractually as the sole owner of the Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.). Contracts must comply with all requirements defined in the Ownership Section 3.1 of the Isometric Standard..

6.4 Additionality

The Project Proponent (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) must be able to demonstrate additionality (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.) through compliance with the Additionality Section 2.5.3 of the Isometric Standard.. The baseline (A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.) scenario and counterfactual (An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.)  utilized to assess additionality must be project-specific, and are described in Section 7.2 of this Protocol (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.).

Additionality determinations should be reviewed and completed every five years (aligned with the Crediting Period (The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.)), 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 (Resources provided to projects that are generating, or are expected to generate, greenhouse gas (GHG) Emission Reductions or Removals.) is no longer required, potentially due to, for example:
  • Sale of co-products (Products that have a significant market value and are planned for as part of production.) that make the business viable without Carbon Finance; or
  • Reduced rates for capital access.

Any review and change in the determination of additionality (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.) should not affect the availability of Carbon Finance and Verified Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.) for the current or past Crediting Periods (The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.), but if the review indicates The Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) has become non-additional, this should make The Project ineligible for future Credits.¹⁵

6.5 Uncertainty

The uncertainty (A lack of knowledge of the exact amount of CO₂ removed by a particular process, Uncertainty may be quantified using probability distributions, confidence intervals, or variance estimates.) in the overall estimate of the net CO₂e removal as a result of the Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) 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 (Purposefully erring on the side of caution under conditions of Uncertainty by choosing input parameter values that will result in a lower net CO₂ Removal or GHG Reduction than if using the median input values. This is done to increase the likelihood that a given Removal or Reduction calculation is an underestimation rather than an overestimation.) 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 (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) must report a list of all input variables used in the net CO₂e removal calculation and their uncertainties, including:

• Emission factors (An estimate of the emissions intensity per unit of an activity.) 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 (An analysis of how much different components in a Model contribute to the overall Uncertainty.) 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 (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.). 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 (The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.);
• GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.);
• Measurements taken;
• Emission factors (An estimate of the emissions intensity per unit of an activity.) used; and
• Scientific literature used.

The Project Proponent (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) can request certain information to be restricted (only available to authorized Buyers (An entity that purchases Removals or Reductions, often with the purpose of Retiring Credits to make a Removal or Reduction claim.), the Registry (A database that holds information on Verified Removals and Reductions, and reviewed EACs, based on Protocols. Registries Issue Certificates, and track their ownership and Retirement.), and VVB (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.)) 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 (A document that describes how to quantitatively assess the net amount of CO₂ removed by a process. To Isometric, a Protocol is specific to a Project Proponent's process and comprised of Modules representing the Carbon Fluxes involved in the CDR process. A Protocol measures the full carbon impact of a process against the Baseline of it not occurring.) includes the GHG (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).)sources (Any process or activity that releases a greenhouse gas, an aerosol, or a precursor of a greenhouse gas into the atmosphere.), sinks (Any process, activity, or mechanism that removes a greenhouse gas, a precursor to a greenhouse gas, or an aerosol from the atmosphere.), and reservoirs (A location where carbon is stored. This can be via physical barriers (such as geological formations) or through partitioning based on chemical or biological processes (such as mineralization or photosynthesis).) (SSRs) associated with a DAC Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.).

A cradle-to-grave (​​Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.)GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.) must be prepared encompassing the GHG (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) emissions relating to the activities associated with a DAC and storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.) Project for net CO2e removal, as summarized in Figure 1 and described below:

• DAC process: All activities that take place associated with capturing atmospheric CO2;
• CO2 transportation: All activities associated with transporting CO2 from the DAC plant to the storage location;
• CO2 storage: All activities that take place associated with the permanent storage of CO2 at the storage location; and
• CO2 monitoring: All activities related to monitoring CO2 storage.

Emissions for processesoutlined within the system boundary (GHG sources, sinks and reservoirs (SSRs) associated with the project boundary and included in the GHG Statement.) should include all GHG (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) SSRs from the construction or manufacturing of each Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) and associated equipment, closure of each Project and disposal of associated equipment, and operation of each process (DAC process, CO2 transportation, CO2 storage, and CO2 monitoring).

Ancillary activities (such as supplementary research and development activities and corporate administrative activities) that are associated with a Project but are not directly or indirectly related to the issuance (Certificates are issued to the Certificate Account of a Project Proponent with whom Isometric has a Validated Protocol after an Order for Verification and Certificate Issuance services from a Buyer and once a Verified Removal or Reduction has taken place.) of Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.) can be excluded from the system boundary (GHG sources, sinks and reservoirs (SSRs) associated with the project boundary and included in the GHG Statement.).

GHG (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) emissions and removals associated with theThe Project may be as direct emissions (Emissions that are produced by a specific CDR process and are directly controllable.) from a process or storage system, or as indirect emissions from combustion of fuels, electricity generation, or other sources. Emissions must include all GHG SSRs within the system boundary (GHG sources, sinks and reservoirs (SSRs) associated with the project boundary and included in the GHG Statement.), from the construction or manufacturing of each physical site and associated equipment, closure and disposal of each site and associated equipment, and operation of each process (DAC process, CO₂ transportation, storage, and monitoring), including embodied emissions (Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.) of equipment and consumables used in the project. The Project Proponent (Theis organizationresponsible for identifying all sources of emissions directly or indirectly related to project activities.

Any emissions from sub-processes or process changes that developswould not have taken place without the CDR (Activities that remove carbon dioxide (CO₂) from the atmosphere and/or hasstore overallit legalin ownershipproducts or controlgeological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.) Project must be fully considered in the system boundary. Any activity that ultimately leads to the issuance of Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.) should 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 considerinclude 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 provided 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 report 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 (A United States Government agency that protects human health and the environment.) 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 GHGsFor (ThoseCO2 gaseousstored, constituentsonly CO2 shall be included as part of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by cloudsquantification. ThisFor propertyall causesother theactivities greenhouseall effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).)GHGs must be quantifiedconsidered. For example, the release of CO2, CH4, and convertedN2O tois CO2eexpected during diesel consumption;

• Quantify emissions in thetonnes GHGCO₂ Statementequivalent (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes oft CO₂e per Removal or Reduction.) using the 100-yryear Global Warming Potential (GWP) (A measure of how much energy the emissions of 1 tonne of a GHG will absorb over a given period of time, relative to the emissions of 1 ton of CO₂.) 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 (A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.) scenario for a DAC Project (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.) 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 (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) 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 (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).).

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 Credits are issued ex-post. Credits may be issued once CO₂ has been durably stored in the identified storage reservoir.

78.42 Calculation of CO₂eRemovaleRemoval, RP

Net CO₂e removal (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.) 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 (An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.) 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 (Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself, and by clouds. This property causes the greenhouse effect, whereby heat is trapped in Earth’s atmosphere (CDR Primer, 2022).) emissions associated with the [math: RP], in tonnes of CO₂e. See Section 78.4.35.

It should be noted that any potential reversals (The escape of CO₂ to the atmosphere after it has been stored, and after a Certificate has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.) of CO₂ storage in the final storage location occur after Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.) 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 (Reporting Period), 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 (An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.) ([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

The following sections provide an overview for each variable.3

8.5.1 Calculation of CO2.

eEstablishment, RP

GHG emissions associated with [math: CO_2e_CO_{Transportation2}e_{Establishment,\ RP}] =should include all historic emissions incurred as a result of project establishment, including but not limited to the totalSSRs 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 transportationproject forestablishment amay givenbe [math:amortized RP]over the anticipated project lifetime, or per output of product. Rules on amortization are outlined in tonnesSection 7 of the GHG Accounting module .

8.5.2 Calculation of CO₂eeOperations, seeRP

GHG Sectionemissions 7associated 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 1.4

[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.

8.5.3.3.

 Calculation of CO₂eEnd-of-life, RP

[math: CO_2e_{EmbodiedEnd-of-Life,\ RP}] =includes all emissions associated with activities that are anticipated to occur after the totalCrediting embodiedPeriod GHGuntil emissionsthe allocatedend of the Project Commitment Period. This includes activities related to aongoing givenmonitoring [math:for RP], in tonnes of CO2e, see Section 7Reversals.4.3.4.

8.5.4 Calculation of CO₂eeLeakage, see Section 7.4.3.5.

RP

[math: CO_2e_{Leakage,\ nRP}]= the total GHGincludes emissions associated with a Project's (An activity or process or group of activities or processes that alter the Project’scondition of a Baseline and leads to Removals or Reductions.) impact on activities that fall outside of the system boundary (GHGof sources,The sinksProject. andThis reservoirsincludes (SSRs)instances associatedwhere withThe theProject projectcauses boundaryan and includedincrease in the GHG Statement.)emissions ofby adiverting Project,material allocatedfrom toother auses givenor [math:incentivizing RP],increased inproduction tonnes of CO2e, see Section 7.4.3.6.

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 Periodsactivity.

EmbodiedIt 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.

Whenis the Project Proponent's (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) is planningresponsibility to ceaseidentify operationspotential withinsources of leakage emissions. For a givenDAC storage siteProject, theymarket must project anyleakage emissions associated with activitiesthe requiredreplacement 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 post-closurethe monitoringproduction of sorbents, land use change, and allocateincreased themstrain 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 Projectnet ProponentCO₂e shouldremoval allocatecalculation. thoseIt emissionssets out the calculation approach to otherbe projects and/or storage sites they conduct removal operations at, in agreement with Isometric. Iffollowed for anyintensive reasonfacilities and non-intensive facilities and acceptable emission factors.

Energy emissions are notthose appropriately allocated, the Reversal process will be triggered in accordance with Isometric Standardrelated 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 entities.

7.4.3.2 Calculation of CO2eEnergy

GHG emissions associated with [math: CO_2e_{Energy}] should include all emissions associated with 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;¹⁶ 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 (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) must identify all equipment and consumables used in the DAC processinclude, identify appropriate cradle-to-grave (​​Considering impacts at each stage of a product's life cycle, from the time natural resourcesbut are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.) 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 but 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 (Raw material which is used for CO₂ Removal or GHG Reduction.) 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 for operation 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 (​​Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing,freight transportation, product use, and ultimately, disposal.) 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 (An activitydirectly or processindirectly or group of activities or processes that alter the condition of a Baseline and leadsrelated to RemovalsProject or Reductions.) emissions that cannot be categorized by [math: CO_2e_{Energy}], [math: CO_2e_{Transportation}], or [math: CO_2e_{Embodied}]activities. ]

The Project Proponent (The organization that develops and/or has overall legal ownership or control of a Removal or Reduction Project.) 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.