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DRAFT ACCOUNTING RULES FOR CARBON CAPTURE AND STORAGE TECHNOLOGY

机译:碳捕集与封存技术会计准则草案

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摘要

The growing interest in CO_2 capture and storage (CCS) technology needs an explicit accounting methodology that is scientific and internationally agreeable because the characteristics of this technological option differ from those of other mitigation options. In this paper, a framework of accounting rule of CCS technology is proposed based mainly on leakage estimation using newly developed models These rules follow identified priority factors with which emphasize estimation and accounting of yearly leakage in the near term as a conservative basis for rule making. In avoided emission estimation methodology, the net stored amount of CO_2 is defined and a three-level-methodology is proposed for estimating yearly physical leakage. The proposed accounting rules for CCS consists of avoided emission estimation methodology, accounting rules for national inventories, and accounting rules for project-based activities. In suggesting accounting rules for use in national inventories, an accounting method is recommended that presumes 100% of stored CO_2 at the time of injection with summing up of emissions afterwards when gradual leakage or sudden release occurs. In establishing accounting rules for project-based activities, a compensation rule is proposed for CCS in general or a discounting rule for geologic CCS with a very rigid structural seal.
机译:对CO_2捕集与封存(CCS)技术的兴趣日益浓厚,因此需要一种科学且国际认可的明确的会计方法,因为该技术方案的特征与其他缓解方案的特征不同。本文提出了一种基于CCS技术的会计规则框架,该框架主要基于使用新开发的模型进行泄漏估算的方法。这些规则遵循已确定的优先因素,强调在近期内对年度泄漏的估算和会计作为制定规则的保守基础。在避免排放估算方法中,定义了CO_2的净存储量,并提出了一种三级方法来估算年度物理泄漏量。 CCS拟议的会计规则包括避免排放估算方法,国家清单的会计规则和基于项目的活动的会计规则。在建议用于国家清单的核算规则时,建议采用一种核算方法,该方法应假定在注入时储存的CO_2为100%,并在逐渐泄漏或突然释放时事后对排放进行汇总。在建立基于项目的活动的会计规则时,通常针对CCS提出补偿规则,对于具有非常严格的结构密封的地质CCS提出折扣规则。

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