The calculation of these emissions is consistent with the directives of the Intergovernmental Panel on Climate Change (IPCC), the so-called Kyoto Protocol. According to these directives, emissions caused by combustion of biomass (wood, organic waste and biogas) are irrelevant because of their short-cyclic presence in the atmosphere. These emissions do not contribute to the concentration of CO2 in the atmosphere. On the other hand, N2O emissions caused by biogenic processes in surface water are taken into account.
For a more detailed explanation and comparison of the calculation methods involved, as, for instance, used by National Accounts, see www.mnp.nl/mnc/i-nl-0170.html.