Central to any study of climate change is the development of an emission inventory that identifies and quantifies the State's primary anthropogenic sources and sinks of greenhouse gas (GHG) emissions. CO2 emissions from fossil fuel combustion accounted for 80 percent of California GHG emissions (CARB, 2007a). Even though these CO2 emissions are well characterized in the existing state inventory, there still exist significant sources of uncertainties regarding their accuracy.The first part of this report evaluates accounting for CO2 emissions based on the California Energy Balance database (CALEB) developed by Lawrence Berkeley National Laboratory (LBNL), in terms of what improvements are needed and where uncertainties lie. The estimated uncertainty for total CO2 emissions ranges between -21 and +37 million metric tons (Mt), or -6% and +11% of total CO2 emissions. The report also identifies where improvements are needed for the upcoming updates of CALEB. However, it is worth noting that the California Air Resources Board (CARB) GHG inventory did not use CALEB data for all combustion estimates. Therefore the range in uncertainty estimated in this report does not apply to the CARB's GHG inventory. As much as possible, additional data sources used by CARB in the development of its GHG inventory are summarized in this report for consideration in future updates to CALEB.The second part of this report allocates California's 2004 statewide CO2 emissions from fuel combustion to the 58 counties in the state. The total emissions are allocated to counties using several different methods, based on the availability of data for each sector. The CO2 emissions data by county and source are described through figures, maps, and graphs in this report.