Challenges for the accounting of emerging negative and zero/low emission technologies

22 Challenges for the accounting of emerging negative and zero/low emission technologies removals of carbon in the producing country and all emissions from the oxidation of HWP in the country where the oxidation occurs. [...] CO2 emissions from biomass in the waste category CO2 emissions from the combustion of waste are reported in the CRT for the waste category. [...] 26 Challenges for the accounting of emerging negative and zero/low emission technologies Second, the CRTs do not provide for the reporting of the recovery of CO2 from the waste category. [...] If the CO2 emissions from the combustion of E-fuels would thus be reported like CO2 from conventional fossil fuels, the CO2 recovered from waste gas streams for the production of the E-fuels (fossil CCU or BECCU), or removed from the atmosphere in case of DACCU, would necessarily need to be subtracted elsewhere in the inventory in order to avoid double counting. [...] On the other hand, the allocation of related CO2 emissions to either the producing or the consuming country (and possibly the allocation of removals to the producing country in case of BECCU- or DACCU-based E-fuels) entails differing incentives for the producing and the consuming countries to invest in CO2 capture for E-fuel production (producing country) or to purchase costly E-fuels in the consu.