The CO2 emissions of biomass are not included in the total emissions of the sector. CO2 emissions from the consumption of biomass for the production of electricity are estimated by applying the biomass emission factor of the previous table to the amount of biomass consumed. Nevertheless, the CO2 emissions which occur in the production of charcoal cannot be estimated by applying a biomass emission factor to the total amount of firewood used for the production of charcoal, as not all the carbon is combusted in the process. Instead, the carbon content of the biomass is transformed into charcoal. For this reason, the activity data used for calculating CO2 emissions from charcoal is estimated by subtracting the amount of charcoal produced to the total amount of biomass which is used for the production of charcoal. A CO2 emission factor is applied to this amount of biomass calculated as a differential. CO2 emissions from biomass are reported as a memo item.