In accordance with Article 4 of the United Nations Framework Convention on Climate Change (UNFCCC), all Parties are required to develop, periodically update, publish and make avail-able to the Conference of the Parties, national inventories of anthropogenic emissions by sources and removals by sinks of all greenhouse gases not controlled by the Montreal Protocol using comparable methodologies to be agreed upon by the Conference of the Parties. A methodology for conducting such inventories was developed by the OECD Environment Directorate, the International Energy Agency (lEA), and the IPCC Working Group I Techni-cal Support Unit and was proposed as the standard methodology as required under the Convention. In order to test and further refine the method, the UNEP Atmosphere Unit, working in collaboration with the UNEP Global Environment Facility (GEF), implemented a series of nine complementary national studies using these "IPCC Guidelines for National Greenhouse Gas Inventories". This report is one of the nine technical reports resulting from this effort.