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other national sea, fishery, international sea), k = fuel type, l = engine type, y = average engine year.

The emission factor inserted in (5.13) is found as an average of the emis-sion factors representing the engine ages which are comprised by the av-erage lifetime in a given calculation year, X:

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(5.14)

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For military and railways, the emissions are estimated with the simple method using fuel-related emission factors and fuel use from the DEA:

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likely explained by inaccurate costumer specifications made by the oil suppliers. This inaccuracy can be caused by a sector misallocation in the sales statistics between national sea transport and fisheries for gas oil, and between national sea transport and industry for heavy fuel oil (Peter Dal, DEA, personal communication, 2007).

Stockpiles of fuel reserves kept by the shipping companies may also ex-plain some of the fuel differences. Looking at the findings from Winther (2008a), this effect is regarded to be minor only for gas oil, whereas for heavy fuel oil, there may be an important stockpiling effect in the 1990’s where reported sales and estimated consumption become the largest, in shifting order, respectively.

In order to maintain the national energy balance, as a consequence, for fisheries and industry the updated fuel consumption time series for na-tional sea transport lead, in turn, to changes in the fuel activity data for fisheries (gas oil) and industry (heavy fuel oil).

For fisheries, fuel investigations made prior to the initiation of the work made by Winther (2008a) have actually pointed out a certain area of in-accuracy in the DEA statistics. No engines installed in fishing vessels use heavy fuel oil, even though a certain amount of heavy fuel oil is listed in the DEA numbers for some statistical years (H. Amdissen, Danish Fish-ermen's Association, personal communication, 2006). Hence, for fisheries small amounts of fuel oil are transferred to national sea transport, and in addition small amounts of gasoline and diesel are transferred to recrea-tional craft.

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For diesel and LPG, the non-road fuel consumption estimated by NERI is partly covered by the fuel-use amounts in the following DEA sectors: ag-riculture and forestry, market gardening, and building and construction.

The remaining quantity of non-road diesel and LPG is taken from the DEA industry sector.

For gasoline, the DEA residential sector, together with the DEA sectors mentioned for diesel and LPG, contribute to the non-road fuel consump-tion total. In addiconsump-tion, a certain amount of fuel from road transport is needed to reach the fuel-use goal.

The amount of diesel and LPG in DEA industry not being used by non-road machinery is included in the sectors, “Combustion in manufactur-ing industry” (0301) and “Non-industrial combustion plants” (0203) in the Danish emission inventory.

For recreational craft, the calculated fuel-use totals for diesel and line are subsequently subtracted from the DEA fishery sector. For gaso-line, the DEA reported fuel consumption for fisheries is far too small to fill the fuel gap, and hence the missing fuel amount is taken from the DEA road transport sector.

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The distinction between domestic and international emissions from

avia-tion and navigaavia-tion should be in accordance with the Revised 1996 IPCC

Guidelines for National Greenhouse Gas Inventories. For the national emission inventory this, in principle, means that fuel sold (and associ-ated emissions) for flights/sea transportation starting from a sea-port/airport in the Kingdom of Denmark, with destinations inside or outside the Kingdom of Denmark, are regarded as domestic or interna-tional, respectively.

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For aviation, the emissions associated with flights inside the Kingdom of Denmark are counted as domestic. The flights from Denmark to Greenland and the Faroe Islands are classified as domestic flights in the inventory background data. In Greenland and the Faroe Islands, the jet fuel sold is treated as domestic. This decision can be considered sensible since in the real world almost no fuel is bunkered in Greenland/Faroe Is-lands by flights other than those going to Denmark.

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In DEA statistics, the domestic fuel total consists of fuel sold to Danish ferries and other ships sailing between two Danish ports. The DEA in-ternational fuel total consists of the fuel sold in Denmark to inin-ternational ferries, international warships, other ships with foreign destinations, transport to Greenland and the Faroe Islands, tank vessels and foreign fishing boats.

In Greenland, all marine fuel sales are treated as domestic. In the Faroe Islands, fuel sold in Faroese ports for Faroese fishing vessels and other Faroese ships is treated as domestic. The fuel sold to Faroese ships bun-kering outside Faroese waters and the fuel sold to foreign ships in Faroese ports or outside Faroese waters is classified as international (Lastein and Winther, 2003).

To comply with the IPCC classification rules, the fuel used by vessels sailing to Greenland and the Faroe Islands should form part of the do-mestic total. To improve the fuel data quality for Greenland and the Faroe Islands, the fuel sales should be grouped according to vessel desti-nation and IPCC classifications subsequently be made.

Conclusively, the domestic/international fuel split (and associated

emis-sions) for navigation is not determined with the same precision as for

aviation. It is considered, however, that the potential of incorrectly

allo-cated fuel quantities is only a small part of the total fuel sold for

naviga-tional purposes in the Kingdom of Denmark.