(a) CO₂ process emissions from steam reforming of a hydrocarbon or the gasification of solid and liquid raw material, reported for each ammonia manufacturing process unit following the requirements of this subpart (CO₂ process emissions reported under this subpart may include CO₂ that is later consumed on site for urea production, and therefore is not released to the ambient air from the ammonia manufacturing process unit).

(b) CO₂, CH₄, and N₂O emissions from each stationary fuel combustion unit. You must report these emissions under subpart C of this part (General Stationary Fuel Combustion Sources), by following the requirements of subpart C, except that for ammonia manufacturing processes subpart C does not apply to any CO₂ resulting from combustion of the waste recycle stream (commonly referred to as the purge gas stream).

(c) CO₂ emissions collected and transferred off site under subpart PP of this part (Suppliers of CO₂), following the requirements of subpart PP.