Section 74.23 - 1985 Allowable SO[2] emissions rate(a)Data requirements.(1) The designated representative of the combustion source shall submit the following data and the calculations under paragraph (b) of this section based on the submitted data:(i) Allowable SO2 emissions rate of the combustion source expressed in lbs/mmBtu as defined under § 72.2 of this chapter for the calendar year specified in paragraph (a)(2) of this section. If the allowable SO2 emissions rate is not expressed in lbs/mmBtu, the allowable emissions rate shall be converted to lbs/mmBtu by multiplying the emissions rate by the appropriate factor as specified in Table 1 of this section. Table 1-Factors to Convert Emission Limits to Pounds of SO2/mmBtu
| Unit measurement | Bituminous coal | Subbituminous coal | Lignite coal | Oil |
| lbs Sulfur/mmBtu | 2.0 | 2.0 | 2.0 | 2.0 |
| % Sulfur in fuel | 1.66 | 2.22 | 2.86 | 1.07 |
| ppm SO2 | 0.00287 | 0.00384 | | 0.00167 |
| ppm Sulfur in fuel | | | | 0.00334 |
| tons SO2/hour | 2 * 8760/(annual fuel consumption for specified year1 * 103) |
| lbs SO2/hour | 8760/(annual fuel consumption for specified year1 * 106) |
1 Annual fuel consumption as defined under § 74.20(b)(1) (i) or (ii) ; specified calendar year as defined under § 74.23(a)(2) .
(ii) Citation of statute, regulations, and any other authority under which the allowable emissions rate under paragraph (a)(1) of this section is established as applicable to the combustion source;(iii) Averaging time associated with the allowable emissions rate under paragraph (a)(1) of this section.(iv) The annualization factor for the combustion source, based on the type of combustion source and the associated averaging time of the allowable emissions rate of the combustion source, as set forth in the Table 2 of this section: Table 2-Annualization Factors for SO2 Emission Rates
| Type of combustion source | Annualization factor for scrubbed unit | Annualization factor for unscrubbed unit |
| Unit Combusting Oil, Gas, or some combination | 1.00 | 1.00 |
| Coal Unit with Averaging Time [LESS THAN EQUAL TO] 1 day | 0.93 | 0.89 |
| Coal Unit with Averaging Time = 1 week | 0.97 | 0.92 |
| Coal Unit with Averaging Time = 30 days | 1.00 | 0.96 |
| Coal Unit with Averaging Time = 90 days | 1.00 | 1.00 |
| Coal Unit with Averaging Time = 1 year | 1.00 | 1.00 |
| Coal Unit with Federal Limit, but Averaging Time Not Specified | 0.93 | 0.89 |
(2)Calendar year.(i) For combustion sources that commenced operation prior to January 1, 1985, the calendar year for the allowable SO2 emissions rate shall be 1985.(ii) For combustion sources that commenced operation after January 1, 1985, the calendar year for the allowable SO2 emissions rate shall be the first year of the three consecutive calendar years of the alternative baseline under § 74.20(b)(2) .(iii) For combustion sources meeting the requirements of § 74.20(c) , the calendar year for calculating the allowable SO2 emissions rate shall be the first year of the three consecutive calendar years to be used as alternative data under § 74.20(c) .(b)1985 Allowable SO2emissions rate calculation. The allowable SO2 emissions rate for the specified calendar year shall be calculated as follows: 1985 Allowable SO2 Emissions Rate = (Allowable SO2 Emissions Rate) * (Annualization Factor)