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This comment focuses on the requirements for low-carbon heat and
power for CO2 removal using direct air capture and storage (DACS).

It includes discussions around reporting options, technical and
commercial readiness of some kinds or low-carbon energy, and the
need to consider methodologies for emissions avoided and removed.

These recommendations may provide precedent and guidance for other
low-carbon pathways involving significant electric and heat inputs,
such as green hydrogen and e-fuels.