To contribute to a more accurate accounting of CO2 emissions originating from the non-energy use of fossil fuels, the non-energy use emission accounting tables (NEAT) model has been developed. The model tracks the final fate of the carbon embodied in this non-energy use by means of a carbon flow analysis for the relevant sectors. The model generates estimates for total non-energy use, carbon storage in synthetic organic chemicals and CO2 emissions resulting from non-energy use that are independent from energy statistics. This paper describes the basic methodology of the NEAT model. It is shown that the results obtained with the model can be used as an important addition to and crosscheck for the non-energy use emission accounting in official greenhouse gas (GHG) emission inventories prepared according to the guidelines of the Intergovernmental Panel on Climate Change (IPCC). The model can help to identify which definitions of non-energy use are applied in the energy statistics employed in national emission inventories and can help to improve national inventory methodologies based on this insight.@en