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*Comparison of Reference (RA) and Sectoral Approach (SA) in Palestine, 2021**
Variable	Reference Approach (RA)	Sectoral Approach (SA)	Difference, %*
CO₂ Emissions, (1000 ton)	2,391.90	3,779.10	36.7
Energy Consumed, (Tera Joul TJ)	33,635.50	52,856.60	36.3

*Data exclude those parts of Jerusalem governorate which were annexed by Israel in 1967.
**:The above table showed that there is a 36.7% difference in energy sector emissions between the approaches (RA and SA). This difference is mainly due to energy statistics such as statistical differences and uncertainty in fuel consumption and losses
The Reference Approach provides (RA) estimates of CO2 to compare with estimates derived using a Sectoral Approach (SA). Since the Reference Approach does not consider carbon captured, the results should be compared to the CO2 emissions before those amounts are subtracted out. Theoretically, it indicates an upper bound to the Sectoral Approach ‘1A Fuel Combustion’, because some of the carbon in the fuel is not combusted but will be emitted as fugitive emissions (as leakage or evaporation in the production and/or transformation stage).