1. The operator shall determine calculation factors either as default values or values based on analysis, depending on the applicable tier.

2. The operator shall determine and report calculation factors consistently with the state used for related activity data, referring to the fuel's or material's state in which the fuel or material is purchased or used in the emission-causing process, before it is dried or otherwise treated for laboratory analysis.

Where such an approach incurs unreasonable costs or where higher accuracy can be achieved, the operator may consistently report activity data and calculation factors referring to the state in which laboratory analyses are carried out.

2a. The operator shall determine the biomass fraction only for mixed fuels or materials containing biomass. For other fuels or materials, the default value of 0 % for the biomass fraction of fossil fuels or materials shall be used, and a default value of 100 % biomass fraction for biomass fuels or materials consisting exclusively of biomass.