¹ The threshold head populations in this table were calculated using the most conservative assumptions (high VS and N values, maximum ambient temperatures, and the application of an uncertainty factor) to ensure that facilities at or near the 25,000 metric ton CO2e threshold level were not excluded from reporting.

² For facilities with more than one animal group present refer to § 98.360 (2) to estimate the combined animal group factor (CAGF), which is used to determine if a facility may be required to report.

³ For all animal groups except dairy, the average annual animal population represents the total number of animals present at the facility. For dairy facilities, the average annual animal population represents the number of mature dairy cows present at the facility (note that heifers and calves were included in the emission estimates for dairy facilities using the assumption that the average annual animal population of heifers and calves at dairy facilities are equal to 30 percent of the mature dairy cow average annual animal population, therefore the average annual population for dairy facilities should not include heifers and calves, only dairy cows).