This Methodology establishes the procedure for quantitative determination of greenhouse gas emissions for the purposes of state accounting of greenhouse gas emissions and is intended for legal entities and individual entrepreneurs whose economic and other activities are accompanied by greenhouse gas emissions. Quantifying greenhouse gas emissions is carried out as a whole for organizations, or for one or more structural divisions thereof, united in a single production chain. In all cases, quantitation limits and criteria for their choice must be precisely and unambiguously determined. In case of branches or separate divisions of the organization located on the territory of several constituent entities of the Russian Federation, quantitative determination of greenhouse gas emissions is carried out separately for branches or separate subdivisions located on the territory of various subjects (regions) of the Russian Federation. Organizations document the boundaries of quantification of greenhouse gas emissions. The emission quantification limits include direct greenhouse gas emissions determined in accordance with Annex No. 2, which are directly reported from the structures of organization and ongoing processes. Sources of greenhouse gas emissions within the quantitative definitions are production and technological processes at the facilities of organizations, resulting in greenhouse gases emission. Each category of greenhouse gas emission sources includes similar production and technological processes leading to the emissions of greenhouse gases into the atmosphere, carried out within the boundaries of quantification. List of emission source categories and greenhouse gases is contained in the Annex No. 1. Each source of greenhouse gas emissions must be classified as one of selected source categories or excluded from quantitative determination of greenhouse gas emissions. The list of sources of greenhouse gas emissions is updated by organization in the event of the emergence of new sources of greenhouse gas emissions, changes in technological processes, changes in methods of quantitative determination of greenhouse gas emissions, global warming potentials of greenhouse gases and in other cases that significantly affect on results (more than 5% of total annual emissions). From the quantification of greenhouse gas emissions, the organization excludes sources of emissions, which in total amount to less than 5% per year of the total emissions in the organization, but not more than 50 thousand tons of CO2-equivalent/year. Quantifying greenhouse gas emissions for categories sources listed in the Annex No. 1, carried out using the methods established for the respective categories of greenhouse gas emission sources in Annex No. 2, including: (a) calculation method based on activity data and emission factors; (b) calculation method based on material and raw materials balance; (c) calculation method based on periodic measurements of greenhouse gas emissions; and (d) method for continuous monitoring of greenhouse gas emissions. Input data for quantifying emissions of greenhouse gases are: (a) data characterizing the intensity of production and technological processes at emission sources (e.g., fuel consumption by type, consumption carbon-containing materials, production, commodity-transport work and other); (b) data characterizing the physicochemical properties of fuel, raw materials, materials, products and production and consumption waste, necessary to determine the volumes of emissions in accordance with the selected methods (for example, carbon content in raw materials and products, component composition of gaseous fuel and carbon-containing mixtures, calorific value of fuel capacity, gas density, etc.); (c) emission factors characterizing the specific volume of greenhouse gases emissions in the process of production and technological processes (e.g. emission factors for combustion of various types of fuel in stationary, mobile or flare installations, etc.); (d) conversion factors required for the conversion of one physical or energy units to others (for example, conversion factors for energy units); and (e) global warming potentials used to bring the amount of emissions of various greenhouse gases to a single value – tons CO2 equivalent. The Methodology for quantitative volume determination of greenhouse gas absorption establishes the procedure for calculating the volume of absorption of greenhouse gases by: (a) forest fund land; (b) land transferred to the category of forest fund land; (c) agricultural land; (d) land converted to agricultural land; (e) land of the water fund (related to wetlands); (f) land converted to wetlands; (g) urban land; (h) land transferred to the category of urban land, land of protected areas and facilities, and land of industry, energy, transport, communications, broadcasting, television, informatics, land for ensuring open space activities, land of defense, security and land of other special purpose.