The IPCC methodology breaks the calculation of carbon dioxide emissions from fuel combustion into 6 steps:
Step 1: Estimate Apparent Fuel Consumption in Original Units
Step 2: Convert to a Common Energy Unit
Step 3: Multiply by Emission Factors to Compute the Carbon Content
Step 4: Compute Carbon Stored
Step 5: Correct for Carbon Unoxidised
Step 6: Convert Carbon Oxidised to CO2 Emissions