SEEA-Energy, a SEEA 'sub-system', is under development to provide compilers and analysts with agreed concepts, definitions, classifications, tables, and accounts for energy and energy-related air emission accounts. SEEA-Energy elaborates and expands the guidance on accounting included in the International Recommendations for Energy Statistics (IRES) and is fully coherent with the broader SEEA. UNSD is coordinating the preparation of SEEA-Energy with assistance from a drafting group consisting of members of the London Group on Environmental Accounting and the Oslo Group on Energy Statistics.