The number of RINs that can be generated for each gallon of renewable fuel is determined by the Equivalence Values. See regulations at 80.1415(b) and 8.1426(f)(2)(i), for example. Equivalence Values are based on energy content in the renewable fuel, adjusted for renewable content in comparison to denatured ethanol. Equivalence Values are not a function of the type of feedstock used to produce the renewable fuel, nor any elements of the fuel production process.