40 CFR 98.322: GHGs to report.

(a) You must report CH4 liberated from ventilation and degasification systems.

(b) You must report CH4 destruction from systems where gas is sold, used onsite, or otherwise destroyed (including by VAM oxidation and by flaring).

(c) You must report net CH4 emissions from ventilation and degasification systems.

(d) You must report under this subpart the CO2 emissions from coal mine gas CH4 destruction occurring at the facility, where the gas is not a fuel input for energy generation or use (e.g., flaring and VAM oxidation).

(e) You must report under subpart C of this part (General Stationary Fuel Combustion Sources) the CO2, CH4, and N2O emissions from each stationary fuel combustion unit by following the requirements of subpart C. Report emissions from both the combustion of collected coal mine CH4 and any other fuels.

(f) An underground coal mine that is subject to this part because emissions from source categories described in Tables A-3, A-4 or A-5 of subpart A of this part, or from stationary combustion (subpart C of this part), is not required to report emissions under this subpart unless the coal mine liberates 36,500,000 actual cubic feet (acf) or more of methane per year from its ventilation system.