**Source:** [IPCC (2019) Vol.4 Table 10.21](https://www.ipcc-nggip.iges.or.jp/public/2019rf/pdf/4_Volume4/19R_V4_Ch10_Livestock.pdf).

**Dataset:** IPCC 2019 Refinement

**Licence:** [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/)

**Citation:** IPCC 2019, 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Calvo Buendia, E., Tanabe, K., Kranjc, A., Baasansuren, J., Fukuda, M., Ngarize, S., Osako, A., Pyrozhenko, Y., Shermanau, P. and Federici, S. (eds). Published: IPCC, Switzerland.

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Direct N₂O emission factor, **kg N₂O-N (kg N excreted)⁻¹**. The factor is independent of species and productivity, so each row holds a single value repeated across the columns for the excreta types that use the practice.

Notes: `aerobicTreatment` uses the natural-aeration value 0.01 (forced aeration would be 0.005); `deepBeddingNoMixing` 0.01 / `deepBeddingActiveMixing` 0.07; `periodicSpread` mirrors `dailySpread` at 0 (Table 10.21 has no separate periodic-spread factor).
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The factor is species-independent, so `excretaInsects*` and `excretaBees*` carry the same per-row
value as every other excreta type (no insect/bee-specific N₂O factor is required).
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