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METHODOLOGICAL GUIDANCE Option 2: CO2 captured from flue gas Potential flue gas streams include those in power plants, cement production plants, waste incinerators or biomass-fuelled power generating facilities. Whatever the technology, the burdens have to be allocated and the bound- ary with the combustion process defined. According to the JRC (2016), the supply of CO2 is in this case ‘rigid’ as the quantity of flue gas will not be af- fected by the fact that CO2 is captured from it and subsequently utilised. The CO2 is therefore regarded as waste and, as such, the up-stream ‘zero burden assumption’ applies. Where exactly the technical boundary between waste gas and usable CO2 needs to be drawn can be determined using the price of the gas, as explained in the ILCD Handbook (JRC 2010). It can generally be assumed that untreat- ed exhaust or flue gases always have a negative market value. That is why all of the environmental burdens associated with treating the flue gas in order to generate CO2 that can be used as feedstock must be allocated to the car- bon utilisation system. Fig. 115: Option 2: CO2 captured from flue gas Utilization Example: Fuel Power plant Electricity Electricity / steam Flue gas 12% CO2 CO2 (99%) Deposition Carbon capture System boundary of CO2 utilization A crucial question is how to include in the carbon accounting scheme the fact that the power plant is no longer emitting CO2 to the environment. As described in Section 4.3.1.1, the relevant statutory provisions prescribe that the product from the CO2 utilisation stage must generate zero emissions at end of life. As a result, the CO2 emissions avoided at the power plant are al- located to the power plant. If this were not done, a real CO2 emission would have been effectively eliminated from the life cycle inventory. This rule can be challenged by arguing that the upstream process (the power plant that captures the CO2) and the carbon utilisation stage are in fact close- ly coupled. Both should therefore benefit from the overall reduction in the amount of CO2 released, i.e. the CO2 burden should be allocated between the up- stream process and the utilisation stage. But as the usual allocation rules (phys- ical properties, market price) are difficult to apply in this case, assigning 50% to 301PDF Image | Chemical Processes and Use of CO2
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