Where a cogeneration unit – providing heat and/or electricity to a fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat).
Nuair a tháirgeann aonad comhghiniúna — a sholáthraíonn teas agus/nó leictreachas do phróiseas táirgeachta breosla a bhfuil astaíochtaí á ríomh ina leith — farasbarr leictreachais agus/nó farasbarr teasa úsáidigh, roinnfear na hastaíochtaí gás ceaptha teasa idir an leictreachas agus an teas úsáideach i gcomhréir le teocht an teasa (rud a léiríonn a úsáidí (áirgiúlacht) atá an teas).