This report provides IPCC guidelines to countries on how to estimate and report to the UNFCCC their SF6 emissions from electrical equipment and other uses in their greenhouse gas inventories. The report examines the composition and various sources of SF6 consumption and emissions in electrical equipment and other uses. It reviews the IPCC methodology for estimating SF6 emissions--a tiered approach. Tier 1 uses apparent consumption, and Tier 2 estimates actual emissions based on source-specific data. In case of a lack of reliable information on SF6 use, the report recommends a national survey of all possible sources to estimate SF6 emissions and monitor their trends. It also recommends priority areas for method improvement, default emission factors, unidentified sources and reporting guidelines about confidentiality issues.