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CHAPTER 7

CROSS-CUTTING ISSUES ANDREPORTING

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Coordinating Lead Authors

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Riitta Pipatti (Finland) and Pantaleo Munishi (Tanzania)

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Lead Authors

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Patrick Gonzalez (USA) and Papa Mawade Wade (Senegal)

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Contributing Author

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Kiyoto Tanabe (TFI-TSU)

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Review Editors

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Werner Leo Kutsch (Germany) and Erda Lin (China)

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Contents

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19

Cross-cutting issues and Reporting ................................................................................................................. 4

7

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7.1

Introduction ............................................................................................................................................. 4

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7.2

Reporting and documentation ................................................................................................................. 4

22

7.2.1

Changes to reporting categories in the 2006 IPCC Guidelines ....................................................... 4

23

7.2.2

Mapping the changes to categories in the 2006 IPCC Guidelines................................................... 8

24

7.2.3

Documentation .............................................................................................................................. 11

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7.2.4

Reporting tables ............................................................................................................................ 12

26

7.2.5

Worksheets .................................................................................................................................... 12

27

7.3

Uncertainties ......................................................................................................................................... 12

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7.3.1

Overview of uncertainty analysis .................................................................................................. 12

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7.3.2

Methods for quantifying uncertainty ............................................................................................. 13

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7.4

Impact on key categories ....................................................................................................................... 17

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7.4.1

Overview of key category analysis ............................................................................................... 17

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7.4.2

Key category analysis including the categories affected by the Wetlands Supplement ................ 17

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7.5

Completeness ........................................................................................................................................ 18

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7.6

Time series consistency......................................................................................................................... 18

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7.6.1

Overview of time series issues ...................................................................................................... 18

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7.6.2

Methods for producing consistent time series ............................................................................... 19

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7.7

Quality assurance and quality control ................................................................................................... 19

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7.7.1

Overview of quality issues ............................................................................................................ 20

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7.7.2

Quality assurance and quality control methods ............................................................................. 20

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Annex 7A.1 Worksheets .................................................................................................................................. 25

41

Annex 7A.2 Reporting Tables.......................................................................................................................... 61

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Figures

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Figure 7.1

Example of recalculation of a time series...................................................................................... 19

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Figure 7.2

Example of validation of a model for quality control ................................................................... 20

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Figure 7.3

Example of validation of remote sensing data for quality control ................................................. 21

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Table 7.1

Mapping between the categories and guidance in the 2006 IPCC Guidelines and the changes tothose introduced by the Wetlands Supplement. ................................................................................... 851
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Table 7.2

Examples of wetlands with published estimates of uncertainties of parameters used in estimating
greenhouse gas emissions and removals ........................................................................................... 1553

Equations54

Equation 7.1 Algebraic combination of uncertainties – addition and subtraction ................................................. 1355

Equation 7.2 Algebraic combination of uncertainties – multiplication ................................................................. 1356

Equation 7.3 Monte Carlo analysis – general form of a variable .......................................................................... 16

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7 CROSS-CUTTING ISSUES AND REPORTING

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7.1

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The 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands(Wetlands Supplement) contains updated and new methodological guidance for greenhouse gas emissions andremovals from drained inland and rewetted organic soils, specific human-induced changes in coastal wetlands
and inland wetland mineral soils, and constructed wetlands used for wastewater treatment.

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The supplementary methodological guidance introduces changes to the estimation and reporting of emissions
and removals according to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2006 IPCC
Guidelines) in all land-use categories (Forest Land, Cropland, Grassland, Wetlands, Settlements, and Other
Land), some sources of methane (CH4) and nitrous oxide (N2O) emissions from managed land in the Agriculture,
Forestry and Other Land Use (AFOLU) Sector, and CH4 and N2O emissions from wastewater treatment(constructed wetlands) in the Waste Sector. The changes come from updated methodologies for existing
categories and supplemental methodologies for categories not covered by the 2006 IPCC Guidelines. The
Wetlands Supplement maintains the approaches for estimation of emissions and removals in Volume 4 (AFOLU)
of the 2006 IPCC Guidelines. The general guidance in Volume 1 of the 2006 IPCC Guidelines is also applicable.

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This chapter provides guidance on cross cutting issues for the methodologies provided in Chapters 2 to 6 of this
Wetlands Supplement by addressing the following:75



reporting and documentation76



uncertainty estimation77



key category analysis

78completeness79time series consistency

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quality control (QC) and quality assurance (QA).

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The chapter also summarises the good practice guidance on these cross-cutting issues found in Volume 1 of the2006 IPCC Guidelines, to which inventory experts need to refer for detailed guidance. Cross-cutting issues
specific to the categories and methodologies included in Chapters 2 to 6 of the Wetlands Supplement are
addressed in the specific chapters. This chapter summarises and complements the category-specific information.

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7.2

REPORTING AND DOCUMENTATION

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7.2.1

Changes to reporting categories in the 2006 IPCC
Guidelines

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INTRODUCTION

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Chapter 1 of the Wetlands Supplement gives an overview of the purpose and scope of this supplement as well asa description of its contents, including specific guidance on how to use this supplement in the context of the2006 IPCC Guidelines.

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This chapter complements Chapter 1 with details on the reporting aspects of the Wetlands Supplement. The
summaries of the methodologies of the Wetlands Supplement and the reporting of emissions and removals, as
addressed in Sections 7.2.1.1 to 7.2.1.5 in this chapter, are based on the Tier 1 methodologies in Chapters 2 to 6of the Wetlands Supplement.

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The AFOLU and Waste Sector reporting tables given in Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC
Guidelines are updated and complemented to incorporate the changes required by the application of the Wetlands
Supplement (see Annex 7A.2 in this chapter). The category names and numbering referred to in the following
sections are those presented in Annex 7A.2 in this chapter.1

1

The Common Reporting Framework (CRF) tables used by Annex I Parties in reporting of greenhouse gas emissions andremovals under United Nations Framework Convention on Climate Change (UNFCCC) are not identical to the reportingtables developed by the IPCC. Reporting tables used by the Parties to the UNFCCC are produced by the UNFCCC throughnegotiations, although they usually build on the IPCC Guidelines and good practice guidance.

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7.2.1.1

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Carbon dioxide (CO2)

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The guidance in Chapter 2 in the Wetlands Supplement for estimation of CO2 emissions from drained inland
organic soils implies changes for all land-use categories compared to the 2006 IPCC Guidelines. The Tier 1
methodology in the 2006 IPCC Guidelines for drained organic soils is simply a multiplication of the relevant
areas covered with appropriate emission factors by land-use category and climate zone
(boreal/temperate/tropical). The emission factors in the 2006 IPCC Guidelines for peat extraction in
boreal/temperate climate zones also take into account the nutrient status of the drained lands. The supplementary
methodology in Chapter 2 uses the same approach as in the 2006 IPCC Guidelines and provides updated CO2
emission/removal factors according to land-use categories and climate zones. For some land-use categories,
these are further disaggregated by the type of vegetation, nutrient-status of the organic soils (rich vs. poor) and
depth of drainage (drained, shallow drained and deep drained). Nutrient status is, however, not taken into
account in the default CO2 emission factors for peat extraction. New guidance is provided for estimation of offsite CO2 emissions from water-borne dissolved organic carbon (DOC), losses from drained organic soils and soil
CO2 emissions from fires on drained organic soils. Most of these methodological changes can be implemented
without changes in the reporting or background tables in the 2006 IPCC Guidelines. However, additional
documentation would need to be provided in the national inventory report (see Section 7.2.3 and Annex 7A.2 inthis chapter). Also, Background Table 3.4 (category 3C1) on burning has been modified to include emissions
from soil pool for organic soils (see Annex 7A.2 in this chapter).

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Non-CO2

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The 2006 IPCC Guidelines did not provide a methodology for the estimation of CH4 emissions associated withdrainage, whereas Chapter 2 provides a methodology to address CH4 emissions from the land surface of drainedorganic soils and drainage ditches. The emission factors for CH4 from the land surface are given by land-use
category and climate zone. These are further disaggregated by the type of vegetation, depth of drainage, andnutrient status of the soil. The emission factors for CH4 from drainage ditches are also given by land-use
category and climate zone and for grasslands by drainage depth (shallow or deep). A default CH4 emission factor
for drainage ditches is provided separately for peat extraction. The estimation of CH4 emissions from drainedorganic soils requires the area of the drained organic soils and the fraction occupied by ditches. Indicative default
values are provided for these fractions. These CH4 emissions would be reported in Table 3.9 under new
categories (3C8 CH4 from drained organic soils and 3C9 CH4 from drainage ditches on organic soils) underappropriate headings highlighting the land-use category and other relevant specifications. The category 3C8(Other) in the 2006 IPCC Guidelines has been re-numbered to 3C14.

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The methodology for direct N2O emissions from organic soils is the same as in the 2006 IPCC Guidelines but
the default emissions factors are updated and more disaggregated. In accordance with the 2006 IPCC Guidelines,
the direct N2O emissions from organic soils should be reported as aggregated to N2O emissions from managed
soils. If data are available, the emissions can be provided by land-use category. The N2O emissions fromdrainage/management of organic soils are reported under category 3C4 (Direct N2O Emissions from Managed
Soils). An exception to this are direct N2O emissions on peat extraction lands which are reported in category
3B4ai (Peat Extraction Remaining Peat Extraction2) or 3B4bi (Land Converted for Peat Extraction), depending
if the peat extraction lands remain in the category, or are converted to it.

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Chapter 2 in the Wetlands Supplement provides guidance on estimating CO2, CH4 and CO emissions from soilorganic matter during fires on drained organic soils. N2O emissions from these fires are addressed at higher tierlevels. These emissions would be reported in the AFOLU category 3C1 (Burning) under relevant subcategories.
Activity data and emissions by carbon pools should be provided in AFOLU Background Table 3.4, which is
updated to include also emissions from soil burning (see Annex 7A.2 in this chapter).

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7.2.1.2

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Guidance on CO2, CH4 and N2O emissions from rewetting of organic soils is not included in the 2006 IPCC
Guidelines. Chapter 3 of the Wetlands Supplement provides this guidance. Tier 1 methodologies are given forCO2 emissions/removals from rewetted organic soils with moss and/or herbaceous vegetation, and also fordissolved organic carbon. Tier 1 guidance is also given for CH4 emissions from rewetted organic soils. N2Oemissions from rewetted organic soils are considered negligible and assumed to be zero under Tier 1. Fires on
2

D RAINED INLAND ORGANIC SOILSREWETTED ORGANIC SOILSThis category has been renamed (Peatlands Remaining Peatlands in the 2006 IPCC Guidelines) to take into account theguidance related to peatlands in this Supplement. The renaming is taken into account in the updated Table 3 AFOLU
Sectoral Table and relevant AFOLU background tables in Annex 7A.2 in this chapter.

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rewetted organic soils are not likely but, in case they occur, the methods given in Chapter 2 for fires on drainedorganic soils can be used to estimate the emissions from the soil. When rewetted lands contain perennial woody
vegetation, the guidance in Chapters 2, 4, and 5 in Volume 4 of the 2006 IPCC Guidelines, should be used toestimate the emissions from the woody biomass and dead organic matter (DOM) pools.

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The reporting of emissions/removals from rewetting depends on the land-use after the rewetting. Rewetted
grassland could remain in the same land-use category, e.g. when agricultural land with organic soil is rewetted toform a grazing marsh. The rewetting could also involve a land-use change, e.g. when a forest with organic soil isrewetted and the tree coverage declines below the threshold of the national forest definition. It is good practice
to report emissions/removals from rewetting under relevant land-use categories (Table 3, Annex 8A.2, Chapter 8
in Volume 1 of the 2006 IPCC Guidelines). Additional information on carbon stock changes on these lands
should be provided in the Background Table 3.2 and Table 3.3, which have been modified to allow also
reporting of removals from organic soils. CH4 should be included in Table 3.9 (Non-CO2 greenhouse gas
emissions not included elsewhere), under category 3C10 (CH4 from rewetting of organic soils). When N2Oemissions from rewetting of organic soils are reported using higher-tier methods, these would be included undercategory 3C14 (Other).

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7.2.1.3

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Guidance on CO2, CH4 and N2O emissions from managed coastal wetlands is not included in the 2006 IPCC
Guidelines but provided in Chapter 4 of this Wetlands Supplement. This guidance covers emissions/removals
from mineral and organic soils vegetated by vascular plants that are covered or saturated for all or part of theyear by tidal freshwater or salt water (>0.5 ppt). The guidance addresses CO2 emissions/removals from specificactivities in mangroves, seagrass meadows, and tidal marshes. These activities include forest management,
extraction (including excavation, aquaculture and salt production), drainage and rewetting in coastal wetlands.
New methods are presented for estimation of changes in soil carbon (Tier 1 level) whereas methods for biomass
and dead organic matter follow those of the 2006 IPCC Guidelines. Methods are also provided for CH4
emissions from rewetting of mangroves and tidal marshes and N2O emissions from aquaculture.

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These wetlands can occur in any of the six IPCC land-use categories but also in coastal areas which are not partof the total land area of the country. For example, a mangrove wetland with trees may be classified as Forest
land, while a tidal marsh used for grazing may be classified as Grassland. Emissions/removals in coastal areasthat take place in areas which are not part of the total land area should be reported separately for areas included
and not-included in the total land area. For example, forest management activities in mangrove areas may need
to be split between areas included in the total land area, and those coming from areas that are not part of the total
land area. Only areas which are part of the total land areas would be included in the land-use matrix3. In theexample above, the reporting of the emissions from forest management in mangrove areas would be part of theemissions from Forest Land but the respective mangrove areas would be included as Forest land areas only forthe part which is included in the total land area. Similar logic would be applied to e.g. CO2 emissions fromaquaculture or salt production in tidal marsh or seagrass meadow areas, the likely land-use category to be used inreporting would be category 3B4aiii (Other Wetlands Remaining Other Wetlands). The precise details ofclassification of emissions/removals from coastal wetlands are country specific. Appropriate subcategories
should be used in the reporting, to reflect the specific land use and management as well as an indication whether
the emissions come from areas included or excluded from the total land area of the country.

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The emissions/removals from coastal wetlands would be reported under relevant land-use categories, andsubcategories, of the AFOLU Sectoral Table 3. Additional information on C stock changes on these lands should
be provided in the Background Tables 3.2 and 3.3. CH4 and N2O emissions from coastal wetlands would be
included in the Background Table 3.9, under category 3C11 (CH4 emissions from rewetting of mangroves andtidal marshes) to category 3C12 (N2O emissions from aquaculture) and specified by land-use category. For
information to be included in the inventory report, see Section 7.2.2 below.

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7.2.1.4

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In Volume 4 of the 2006 IPCC Guidelines, generic guidance for estimating CO2 emissions/removals from soils,
including wet mineral soils, is provided in Section 2.3.3 and complemented with land-use category specificguidance in relevant sections of Chapters 3 to 6. Chapter 5 of the Wetlands Supplement complements and3

C OASTAL WETLANDSI NLAND WETLAND MINERAL SOILS

Documentation on consistent reporting of land areas for the six land-use categories includes the provision of a land-use
matrix with data on lands remaining in the categories and conversions between them. Also unmanaged land areas areincluded in the matrix. The sum of the areas should match thet total land area. Areas which are not part of the total landarea of a country should not be included in the total areas of the land-use categories or the land-use matrix for this reason.

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updates this guidance with new default values for reference soil carbon stock values for wetland mineral soils
under all climate regions and carbon stock change factors for land-use for long-term cultivation of cropland with
Inland Wetland Mineral Soils (IWMS). New default carbon stock change factors are provided for wetland
rewetting on Cropland with IWMS. In addition, Chapter 5 provides data on CH4 emissions from IWMS under
any land-use category that has undergone wetland rewetting, and from mineral soils that have been inundated forthe purpose of wetland creation. The chapter does not include guidance on emissions/removals from ricecultivation. That is covered in Section 5.5, Chapter 5 in Volume 4 of the 2006 IPCC Guidelines.

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IWMS can occur in any of the six IPCC land-use categories. For example, a riverine wetland with trees may beclassified as Forest Land, while a riverine wetland without trees may be classified as Wetlands. The precise
details of this classification are country specific so it is not possible to say exactly how IWMS may be classified.
Appropriate subcategories should be used in the reporting, to reflect the specific land use and management as
specified by a country.

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The total emissions/removals from IWMS should be reported under relevant land-use categories andsubcategories of the AFOLU sector in reporting Table 3 in Volume 1, Annex 8A.2. Additional information on
carbon stock changes on these lands should be provided in Background Tables 3.2 and 3.3. CH4 emissions frominland wetland mineral soils should be included in Background Table 3.9, under category 3C13 (CH4 emissions
from rewetted and created wetlands on inland wetland mineral soils). For information to be included in theinventory report, see Section 5.4 in Chapter 5 in this supplement and Section 7.2.2 below.

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7.2.1.5

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Supplementary guidance on CH4 and N2O emissions from wastewater treatment and discharge is provided in
Chapter 6 on Constructed Wetlands for Wastewater Treatment. Constructed wetland systems for wastewater
treatment are human-made wetlands and engineered systems, which apply various technologies, using natural
wetland processes, wetland hydrology, soils, microbes and plants to assist in treating wastewater. In addition to
constructed wetlands, methodologies in Chapter 6 cover natural wetland systems that have been modified for
wastewater treatment (semi-natural treatment wetlands). Methodologies are based on the load of nitrogen andorganic carbon into the systems. The CH4 emissions are calculated based on biological or chemical oxygen
demand data and emission factors related to the flows in these constructed wetlands (free water surface, verticalsubsurface flow, and horizontal subsurface flow or hybrid systems). The N2O emissions are calculated based on
the amount of nitrogen in the wastewater.

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CH4 and N2O emission from Constructed Wetlands for Wastewater Treatment are reported under category 4D
Wastewater Treatment and Discharge. The emissions should be divided into Categories 4D1 (Domestic
wastewater treatment and discharge) and 4D2 (Industrial Wastewater treatment and discharge) according tosource of wastewater treated in the constructed wetlands.

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The areas of constructed wetlands would be reported as part of areas under Settlements, Wetlands, or other landuse categories, as appropriate. If the establishment of the constructed wetland involves a land-use category
conversion, the area changes should be reported under appropriate land-use categories and the notation key “IE”
should be used for the CH4 and N2O emissions under the category to which the land is converted, as theseemissions are reported in the Waste sector. Any changes in carbon stocks due to the land-use conversion, e.g.
due to cutting of trees or removal of other vegetation, should also be reported under the category to which theland is converted. Double-counting of CH4 and N2O emissions from the land areas should be avoided. The areasof constructed wetlands for wastewater treatment are often small, and, if thresholds for minimum areas forreporting are not exceeded, specific reporting in the AFOLU sector is not required.

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No changes to the reporting tables and background tables in the 2006 IPCC Guidelines are made for the
inclusion of the emissions from Constructed Wetlands for Wastewater Treatment. Section 7.2.2 below addresses
the information that should be included in the inventory report.

C ONSTRUCTED WETLANDS FOR WASTEWATER TREATMENT

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7.2.2

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251

Mapping the changes to categories in the 2006 IPCC
Guidelines

Table 7.1 below shows how the supplementary guidance and new categories introduced in the Wetlands
Supplement are linked to the guidance and categories in the 2006 IPCC Guidelines. This summarises thedescriptions given in the above sections on the methodological changes introduced in Chapters 2 to 6 in this
Wetlands Supplement.

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TABLE 7.1
MAPPING BETWEEN THE CATEGORIES AND GUIDANCE IN THE 2006 IPCC GUIDELINES AND THE CHANGES TO THOSEINTRODUCED BY THE WETLANDS SUPPLEMENT.
Source ofemissions/sink forremovals

2006 IPCC Guidelines
Category

Guidance by

Wetlands Supplement
Category

Guidance byDrained inland organic soils
CO2

3B1 to 3B6
Forest land,
Cropland,
Grassland,
Wetlands,
Settlements andOther landCategory 3B4ai
Peatlands
remaining
peatlands

land-usecategoryclimatezone
nutrient
status forpeat
extraction
lands

3B1 to 3B6
Forest land, Cropland,
Grassland, Wetlands,
Settlements and Other landCategory 3B4ai renamed as
Peat extraction lands
remaining peat extraction
lands, respective change to
3B4bi



land-use category
climate zone
drainageclass(drained, shallow,
deep)
nutrient status

New source: off-site CO2
emissions due to waterborne
carbon losses
CO2

Category 3C1
Biomass burning



CH4

-

-

pool
excludingthesoilorganic
matterCategory 3C1 renamed to
Burning to take into
account new guidance on
CO2 emissions from thesoil pool from fires on
drained organic soils

pools (biomass,deadorganic
matter,soilorganic matter)

New source:
3C8 CH4 from drainedorganic soils

land-use category
climate zone
drainageclass(drained, shallow,
deep)
nutrient status


CH4

-

-

N2O

3C4 Drainage/
management oforganic soils (i.e.,
Histosols)drainedorganic
soils

New source:
3C9 CH4 from drainage
ditches on organic soils

land-use category
climate zone
drainageclass(drained, shallow,
deep)

3C4 Drainage/
management of organicsoils (i.e., Histosols)

land-use category
climate zone
drainageclass(drained, shallow,
deep)
nutrient status



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Rewetted organic soils
CO2,

-

-

New sources/sinks under
3B1 to 3B6
Forest land, Cropland,
Grassland, Wetlands,
Settlements and Otherland:
CO2 emissions/removals
from rewetted soils andCO2 emissions due todissolved organic carbon
export from rewettedorganic soils



climate zone
nutrient
status(borealclimatezone )

CH4--

New category:
3C10 CH4 from rewettingof organic soils



climate zone
nutrient
status(borealandtemperate climate
zone)

N2O

-

-

N2O emissions fromrewetted organic soils(only when higher-tiermethods available)



climatezone/region
vegetation typesalinity(whereapplicable/
available)
management
activity

To be reported under
3C14 Other (Non-CO2
GHG emissions notincluded elsewhere)
Coastal Wetlands
CO2,

-

-

New sources/sinks under
3B1 to 3B6
Forest land, Cropland,
Grassland, Wetlands,
Settlements and Other
landfrom following activities:


forest management inmangroves

extraction inmangroves, tidal
marshes and seagrassmeadows (including
excavation,aquaculture and salt
production)rewetting inmangroves, tidal
marshes and sea grassmeadows

soil drainage inmangroves and tidal
marches
A new subcategory under
Wetlands would need tocreated to cover all
potential reporting
options:
3B4aiii (Other wetlands
remaining wetlands)
or

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3B4biii (Land converted
to other wetlands)
NOTE: When activities
and emissions occur onareas which are notincluded in the total landarea of the country, thereporting should be split
in to two parts: areas
included in the total landarea and areas notincluded in the total landarea. The land-use change
matrix should include
only those areas which arepart of the total land area.
CH4

-

-

New category:
3C11 CH4 emissions fromrewetting of mangroves
and tidal marsheswetland typesalinity

N2O

-

-

New category:
3C12 N2O emissions fromaquaculturefish-produced
N-fed

Updated default
reference soil organiccarbon stocks (SOC) for
inland wetland mineralsoils under 3B1 to 3B6
Forest land, Cropland,
Grassland, Wetlands,
Settlements and Other
Land




climate zone/region
management
activityorInland Wetland Mineral Soils (IWMS)
Guidance for
estimating C stockchanges in soils
including mineralsoil wetlands under
all land-use
categories
3B1 to 3B6
Forest land,
Cropland,
Grassland,
Wetlands,
Settlements andOther land



CO2

-

-



New stock change
factors for land-use
for long term
cultivation andrewetting of
ropland with
IWMS




climate zone
moisture regime

CH4

-

-

3C13 CH4 from rewetted
or created wetlands on
inland wetland mineral
soils



climate zone

New treatment types
under
4 D Wastewater
treatment and dischargewastewatertype(domesticorindustrial)
BOD/COD load
treatment
anddisposal
type
includingconstructedwetlands and seminatural
treatment

CO2

land-usecategoryclimatezone

Constructed wetlands for wastewater treatment
CH4,
N2O

4 D Wastewater
treatment anddischarge






7.10

wastewatertype(domestic orindustrial)
BOD/COD
load
treatment
and disposal
type




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CO2

3B4 to 3B6
Wetlands,
Settlements andOther land

No specificguidance but C
stock changes
from land-use
change coveredby the general
methodologies

3B4 to 3B6
Wetlands, Settlements
and Other land

wetlands
flow
type
constructedwetlands
wastewater
treatmentinfor

No specific guidance
but C stock changes
from land-use change
covered by the general
methodologies in the2006 IPCC Guidelines

255

256

7.2.3

Documentation

257
258
259

Chapter 8 in Volume 1 of the 2006 IPCC Guidelines provides guidance on reporting complete, consistent, andtransparent national greenhouse gas inventories. Category-specific guidance on documentation relevant to the
supplementary guidance provided in this supplement is provided in Chapters 2 to 6.

260
261
262
263
264
265
266

Reporting in accordance with the Wetlands Supplement involves combining guidance from both this Wetlands
Supplement and the 2006 IPCC Guidelines. The estimation of emissions and removals requires, in some cases, acombination of methodologies which, if care is not taken, can lead to double-counting or omission of emissions
or removals. The reporting of emissions and removals from specific activities, e.g. rewetting and drainage, isdisaggregated among land-use categories and specific or generic categories for reporting of non-CO2 emissions.
National circumstances will also significantly affect reporting. In some countries, the categories will have asignificant impact on total national emissions, but in others they will be insignificant.

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268

It is good practice to provide the following information specific to the guidance in this Wetlands Supplement in
the national inventory report:

269



Methods for identifying activities and land areas;

270

Classification of activities and land areas;271

Indication if emissions/removals are associated with areas that are not included in the total land areas.

272
273
274



Disaggregated activity data and emission factors/parameters used by climate regime (temperature,
precipitation), nutrient status, ecosystem type and activity/system, as relevant, and the level at which theemissions/removals are estimated.

275
276



Information on how completeness has been assessed and double-counting avoided, i.e. in the following
cases:

277
278
279



If the stock change method is used for a specific category/activity for estimation of CO2
emissions/removals from soils and the default emission factors are used for dissolved organic carbon
the latter emissions may be included in the stock change estimate.

280
281
282
283



Combining a country-specific method to estimate emissions/removals from below-ground biomass,
litter or understory (vegetation such as mosses) with default emission factors for drainage and rewetting,which integrate all carbon fluxes from the soil and the above- and belowground vegetation components
other than trees, could double-count the respective emissions/removals.

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285



Documentation for constructed wetlands for wastewater treatment should show that total organics inwastewater includes but does not double-count the part of organics treated in these systems.

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287
288
289
290



Documentation on country-specific methods taking into account e.g. the impact of grazing on rewetted
soils in the estimation of N2O emissions from these lands should show that the nitrogen input is not
calculated also under category 3A2 (Manure management). Livestock emissions (CH4 from entericfermentation and N2O from manure management) are by default not included under the land-use
categories.

291
292
293



When country-specific emission/removal factors or other parameters are used, documentation and references
which justify their use should be provided. The documentation should show that the country-specificemission/removal factors or other parameters result in an improvement in the accuracy of the estimates.

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7.2.4

295
296
297
298
299

AFOLU sectoral reporting and background tables given in Annex 8A.2, Chapter 8 in Volume 1 of the 2006
IPCC Guidelines are applicable with minor changes for reporting of emissions/removals for methodologies inthis Wetlands Supplement. AFOLU Sectoral Table 3 and Background Tables 3.1, 3.2, 3.3, 3.4, 3.7 and 3.9,
included in Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC Guidelines, have been updated to cover the
new categories introduced in this Wetlands Supplement (see Annex 7A.2 in this chapter).

300
301

Guidance on reporting, including a description of the changes made to the background tables, are presented
above in Sections 7.2.2 and 7.2.3 by chapter of this Wetlands Supplement.

302

7.2.5

303
304
305

Annex 7A.1 provides also worksheets for each sub-category for which guidance is given in the Wetlands
Supplement. The worksheets can be used to estimate emissions based on Tier 1 methods and appropriate
emission/stock change factors and activity data.

306

7.3

UNCERTAINTIES

307

7.3.1

Overview of uncertainty analysis

308
309

Uncertainty is an expression of the degree to which the value of a variable is unknown (IPCC, 2007). In
greenhouse gas inventories, uncertainty derives from quantifiable errors and variation in methods and data.

310
311
312
313
314
315

For greenhouse gas inventories, quantification of uncertainty is important because it allows inventory agencies toascertain if estimated changes in greenhouse gas emissions and removals over two or more years are larger thanthe uncertainty of possible estimates for an individual year. In wetlands, the magnitude of carbon stocks is oftenmuch larger than annual emissions or removals, so large uncertainties in carbon stock estimates may make it
difficult to determine if estimated annual emissions or removals are real or a result of uncertainty. Uncertainty
analysis can indicate areas for future improvement of inventory methods that can reduce the uncertainties.

316

In greenhouse gas inventories, major quantifiable sources of uncertainty include:317



field measurement errors

318

remote sensing inaccuracies319



geographic and land cover map inaccuracies

320

missing or incomplete data in time series321misreporting or misclassification322

data bias or unrepresentative sampling323

random sampling error

324

spatial variation325

spatial or temporal autocorrelation, when not properly considered326model inaccuracies

327

Uncertainty analysis generally proceeds through these steps:328



Identification of primary sources of uncertainty.

329



Estimation of uncertainties of individual variables.

330
331



Combination of individual variable uncertainties into total uncertainty estimates of emissions or removals
for a land-use category for a geographic area.

332
333
334
335
336
337

This section summarises scientific methods for the two approaches of uncertainty analysis set forth in the 2006
IPCC Guidelines. This section aims to summarise material from Chapter 3 in Volume 1 and Chapter 7 inVolume 4 of the 2006 IPCC Guidelines, summarise new methods for the categories and sub-categories describedin Chapters 2 to 6 of this Wetlands Supplement, and assess methods across the wetlands subcategories. To theextent possible, it provides published examples. Inventory compilers should consult the detailed information in
the 2006 IPCC Guidelines and this Wetlands Supplement.

7.12

Reporting tables

Worksheets

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7.3.2

Methods for quantifying uncertainty

339
340
341
342

The measure of uncertainty for national greenhouse gas inventories is the 95% confidence interval (CI). It isgood practice to report the 95% CI for individual variables, including activity data, emissions factors, biomass
densities, other parameters, and total greenhouse gas emissions or removals from any key category or land-use
category for a geographic area.

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344
345

The 2006 IPCC Guidelines set forth two approaches for quantifying uncertainty. Approach 1 is a basic approachthat uses algebraic equations to combine individual variable uncertainties. Approach 2 is an advanced approachthat uses Monte Carlo analysis.

346
347
348
349
350

Approach 1 - Use the measures of uncertainty for individual variables given in the default tables in this
Wetlands Supplement and the 2006 IPCC Guidelines. To combine individual variable uncertainties into total
estimates of the uncertainty of emissions or removals for any key category or land-use category for a geographic
area, use algebraic uncertainty combination methods (Mandel, 1984), identified in Chapter 3 in Volume 1 of the2006 IPCC Guidelines.

351

Use Equation 7.1 to calculate the uncertainty of a set of added variables:
EQUATION 7.1
ALGEBRAIC COMBINATION OF UNCERTAINTIES – ADDITION AND SUBTRACTION

352
353

U1  x1  U 2  x 2   ... U n  x n 2

U total 
354
355

2

x1  x 2  ... x n

Where:

356

Utotal =uncertainty (95% CI) of the sum of the variables

357

Ui =

uncertainty (95% CI) of a variable

358

xi = value of a variable.

359

2

Use Equation 7.2 to calculate the uncertainty of a set of multiplied variables:

360
361

EQUATION 7.2
ALGEBRAIC COMBINATION OF UNCERTAINTIES – MULTIPLICATION

362

U total  U12  U 22  ... U n2

363

Where:

364

Utotal =uncertainty (95% CI) of the product of a set of variables

365

Ui =

uncertainty (95% CI) of a variable

366
367

Refer to the 2006 IPCC Guidelines for detailed steps of algebraic uncertainty combination, including calculationof uncertainties of temporal trends.

368
369
370
371
372
373
374

This Wetlands Supplement presents guidance to take into consideration the sources of uncertainty, either in
activity data or emissions factors that are important specifically for wetlands and organic soils. The definitions ofwetland sub-categories and delineation of their surface areas can, by themselves, be sources of uncertainty.
While the 2006 IPCC Guidelines generally stratify land-use categories by ecological zone (Chapter 4 in Volume4) or climate zone, this Wetlands Supplement stratifies wetlands into sub-categories based on wetlands
characteristics and human activities. The following list summarises particular sources of uncertainty for the subcategories and new tables that provide inventory compilers with default uncertainty values.

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376
377
378
379
380
381
382



383

Drained inland organic soils – Particular uncertainties include the high spatial variability of soil organiccarbon, variation of surface areas and emissions factors by drainage class, which requires estimates of thedepth of the water table, the fraction of land area occupied by drainage ditches, which is the key parameterfor estimating CH4 emissions, and high spatial and temporal variability of N2O emissions, which cangenerate large standard errors relative to mean fluxes. Particular sources of uncertainty for estimates of fireemissions include variability of fire behavior among vegetation types, variation of the fraction of fuelcombusted among ecosystems, fires, years, and land management practices, partitioning of smoke among
CO2, CO, and other gases, and estimates of burned area and fuels.
 Table 2.1 - Tier 1 CO2 emission/removal factors for drained organic soils in all land-use categories

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 Table 2.2 - Default dissolved organic carbon (DOC) emission factors for drained peatlands and organic
soils

386

 Table 2.3 - Tier 1 CH4 emission/removal factors for drained organic soils in all land-use categories

387

 Table 2.4 - Default CH4 emission factors for drainage ditches

388

 Table 2.5 - Tier 1 N2O emission/removal factors for drained organic soils in all land-use categories

389

 Table 2.6 - Peat fuel consumption values for fires in a range of peatland types390

 Table 2.7 - Emission factors for peat fires

391



Rewetted organic soils – The principal uncertainty is the high spatial variability of soil organic carbon.

392
393

 Table 3.1 - Default emission factors (EFCO2) and associated uncertainty, for CO2-C by rewetted organicsoils (all values in tonnes CO2-C ha-1 yr-1)

394
395

 Table 3.2 - Default DOC emission factors (EFDOC_REWETTED in tonnes CO2-C ha-1 yr-1) for rewettedorganic soils

396
397

 Table 3.3 - Default emission factors for CH4 from rewetted organic soils (all values in kg CH4-C ha-1
yr-1)

398
399
400



Coastal wetlands – Particular uncertainties include variation of aboveground biomass by mangrove or
seagrass species, forest age, tide height, soil fertility, salinity of flood waters, and flood frequency and interannual variation of vegetation production.

401

 Table 4.2 - Carbon fraction of aboveground mangrove forest biomass (tonnes C (tonnes d.m.)-1)

402

 Table 4.3 - Aboveground biomass in mangrove forests (tonnes d.m. ha-1)403

 Table 4.4 - Aboveground biomass growth in mangrove forests (tonnes d.m. ha-1 yr-1)

404

 Table 4.5 - Ratio of belowground biomass to aboveground biomass (R) in mangroves forests405

 Table 4.6 - Average density (tonnes m-3) mangrove wood406

 Table 4.7 - Tier 1 default values for litter and dead wood carbon stocks407

 Table 4.8 - Summary of Tier 1 estimation of initial changes in C pools for extraction activities

408

 Table 4.9 - Ratio of belowground biomass to aboveground biomass (R) for tidal marshes

409

 Table 4.10 - Ratio of belowground biomass to aboveground biomass (R) for seagrass meadows

410
411

 Table 4.11 - Soil C stocks for mangrove and tidal marsh on organic soils (tonnes C ha-1) for extraction
activities

412
413

 Table 4.12 - Annual emission factors (EF) associated with rewetting (EFREWET) on aggregated organicand mineral soils (tonnes C ha-1) at initiation of vegetation reestablishment

414
415

 Table 4.13 - Annual emission factors (EF) associated with drainage (EFDR) on aggregated organic andmineral soils (tonnes C ha-1 yr-1)

416
417

 Table 4.14 - Emission factors for Tier 1 estimation of rewetted land previously vegetated by tidal
marshes and mangroves

418
419

 Table 4.15 - Emission factor (EFF) for N2O emission from aquaculture in mangroves, tidal marshes andseagrass meadows420

Inland wet mineral soils – Emissions are a function of time under management.

421
422

 Table 5.2 - Default reference soil organic carbon stocks for wetland mineral soils under native
vegetation

423
424
425

 Table 5.3 - Relative stock change factors for land-use for long term cultivation on cropland with inland
wet mineral soils (over 20 years) and wetland restoration of cropland with inland wet mineral soils(over 20 years and 40 years)

426
427

 Table 5.4 - Default emission factors for CH4 from managed lands with inland wet mineral soils wherewater table level has been raised

428
429



7.14

Constructed wetlands for wastewater treatment – Major sources of uncertainty include estimation of thequantity of treated wastewater, fraction of organics converted anaerobically to CH4 during wastewater

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431

collection, amount of industrial organic wastewater from small or medium industries discharged into
constructed wetlands, and differences in gas exchange by different plant species.

432
433
434

 Table 6.2 - Influent total organic carbon (TOC) and total nitrogen (TN) values, relevant CH4-C andN2O-N emissions, and share (%) of CH4-C and N2O-N in the initial loading of TOC and TN inconstructed wetlands435 Table 6.5 - Default uncertainty ranges for domestic and industrial wastewater436

 Table 6.7 - Nitrous oxide methodology default uncertainties

437
438
439
440
441
442
443

It is good practice to use uncertainty estimates reported by or derived from the same data sources used for theemissions and removals estimates. For Tier 1 estimates, use the uncertainties given in the IPCC default tables.
For Tier 2, the data sources of the country- or ecosystem-specific parameters would provide the most appropriate
uncertainty estimates. In the absence of country- or ecosystem-specific uncertainty estimates, it is possible to use
published uncertainty estimates for similar ecosystems or circumstances, such as listed in Table 7.2 below. Thesepublished uncertainty estimates can also provide useful data to check country- or ecosystem-specific uncertainty
estimates.
TABLE 7.2
EXAMPLES OF WETLANDS WITH PUBLISHED ESTIMATES OF UNCERTAINTIES OF PARAMETERS USED IN ESTIMATING
GREENHOUSE GAS EMISSIONS AND REMOVALS

Continent

AfricaAsia

North America

South America

Country

WetlandReference

Botswana

Okavango Delta

Mladenov et al., 2005

Madagascar

estuary

Ralison et al., 2008

Senegalestuary area

Sakho et al., 2011

China

constructed wetland

Chen et al., 2011

Indo-Pacificmangroves

Donato et al., 2011

Indonesia

peat swamps and oil palms

Murdiyarso et al., 2010

Canadarestored wetlands

Badiou et al., 2011

Costa Rica

tropical inland wetlands

Bernal and Mitsch. 2008

USA

streams and rivers

Butman and Raymond, 2011

Argentina

river marsh

Vicari et al., 2011

BrazilPantanal

Schöngart et al., 2011

Peru

Amazonian peatland

Lähteenoja et al., 2012

Globalcoastal ecosystems

Mcleod et al., 2011

Globalfreshwater wetlands

Kayranli et al., 2010

Globalfreshwater wetlands methane

Bastviken et al., 2011

Globalmangroves

Breithaupt et al., 2012

Globalrestored wetlands

Moreno-Mateos et al., 2012

Globalseagrass

Fourqurean et al., 2012

Globaltropical peatlands

Page et al., 2011

Globalwetlands carbon and methane

Mitsch et al., 2010

Global

444
445
446
447
448

Approach 2 – For an individual variable, calculate the 95% CI from the probability density function (PDF) of
measurements of the variable. Derive the PDF from a random sample. Capture the principal forms of spatial andtemporal variation in the sample or calculate different PDFs for the principal spatial and temporal strata. Section
3.2.2.4, Chapter 3 in Volume 1of the 2006 IPCC Guidelines provides methods to develop PDFs.

449
450
451
452
453
454

To combine individual variable uncertainties into total estimates of emissions or removals for a land-use
category or a geographic area, use the Monte Carlo method (Metropolis and Ulam, 1949), set forth by the 2006
IPCC Guidelines as Approach 2. The Monte Carlo method is a statistical technique that quantifies theuncertainty of a variable based on a large number of randomized realizations of the value of the variable basedon its mean value and the standard error of the mean (for a PDF that follows a normal distribution) or otherappropriate measure of error (for other types of PDFs).

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456
457
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460
461

For example, the width of a ditch is an essential variable in estimating CH4 emissions from drained organic soils(Equation 2.5 in Chapter 2 of this supplement). In a typical field survey, a person might measure the width of aditch once and record the measurement. If the measurement were immediately repeated, the result may beslightly different due to the exact placement of the measuring device, judgment of the level of water, which
defines the width, possible errors in transcribing or transmitting the value, and other factors. Repeating themeasurement 100 or 1000 times would generate a PDF that might typically take the form of a normal
distribution. The 95% CI of the distribution is a measure of the uncertainty of the ditch width measurement.

462
463
464
465
466

Monte Carlo analysis consists of running a calculation for a statistically significant number of replications,typically 100 to 10 000, producing a probability density function of the result, and calculating the 95% CI of the
PDF. For any equation, the Monte Carlo form of a variable (Equation 7.3 below) can replace each of thevariables in the equation. The large number of realizations effectively combines the uncertainties of individual
variables.

467
468

EQUATION 7.3
MONTE CARLO ANALYSIS – GENERAL FORM OF A VARIABLE

x i  meanx  randomi  SE x 

469
470

Where:

471

xi =value of realization i of a variable,

472

i=

statistically significant number of realizations, typically 100 – 10 000

473

meanx =

mean value of a variable

474
475

randomi = random number for realization i, from -1 to 1, taken from a set of random numbers that form aprobability distribution function specific to the variable

476

SEx =

standard error of the mean value of the variable

477
478
479
480
481

Refer to the 2006 IPCC Guidelines for detailed steps of Monte Carlo analysis, including selection of an
appropriate PDF for a variable and its random numbers. Inventory compilers and scientists have quantified
uncertainty in greenhouse gas inventories in a range of cases, including the national inventories of Austria(Winiwarter and Muik, 2010), Finland (Monni et al., 2007), and the Netherlands (Ramírez et al., 2008) and highbiomass ecosystems in California, USA (e.g. Gonzalez et al., 2010) and Canada (e.g. Kurz et al., 2008).

482

Ways to reduce uncertainty in both Approach 1 and Approach 2 include:

483
484
485
486
487
488



Organic soils – Spatially disaggregated CO2 flux measurements can provide data to develop local emission
factors, correcting for carbon losses through leaching of dissolved organic carbon or runoff. Quantificationof impacts of land-use and management on emissions can improve emissions estimates. Examples include
organic matter additions to agricultural land that can increase substrate supply for methane production inditches, short-term pulses of ditch CH4 emission associated with land-use change, and nutrient-enrichedsoils that are a legacy of past land use.

489
490
491
492
493



Rewetted peatlands – CO2 and CH4 emissions are often a function of present vegetation composition andprevious land use history. So, stratification of an area by these properties can improve emissions estimates.
Determination of spatial variation of peat type and depth, vegetation composition, soil temperature, meanwater table depth, the provision by vegetation of substrates for CH4 production, and transport by vegetationof CH4 from saturated soil to the atmosphere can improve emissions estimates.

494
495
496



Coastal wetlands – More detailed stratification of land by drainage and other management systems canimprove emissions estimates. Quantification of the effects of coastal grassland management, including
grazing, fire, liming, and fertilization, can improve emissions estimates.

497
498



Inland mineral soil wetlands – Chapter 5 in the Wetlands Supplement does not identify uncertainty
reduction methods.

499
500
501



Constructed wetlands for wastewater treatment – Provide separate estimates for domestic and industrial
wastewater by type of constructed wetlands (surface flow (SF), horizontal subsurface flow (HSSF), andvertical subsurface flow (VSSF)).

502

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7.4

IMPACT ON KEY CATEGORIES

504

7.4.1

Overview of key category analysis

505
506
507
508

A key category is a category that is prioritized within the national inventory system because its estimate has asignificant influence on a country’s total inventory of greenhouse gases in terms of the absolute level, the trend,or the uncertainty in emissions and removals. Whenever the term key category is used, it includes both sourceand sink categories.

509
510
511
512
513
514
515
516
517

Methodological choice (choice of tier) for individual source and sink categories is important in managing overall
inventory uncertainty. Generally, inventory uncertainty is lower when higher-tier methods are used to estimate
emissions and removals. However, higher-tier methods generally require extensive resources for data collection,
so it may not be feasible to use these methods for every category. It is therefore good practice to identify thosecategories that have the greatest contribution to the total magnitude of inventory emissions, removals, and/or
uncertainty, to make the most efficient use of available resources. By identifying the key categories in thenational inventory, inventory compilers can prioritize their efforts and improve the overall estimates. The
purpose, general rules, and approaches for the key category analysis of the whole greenhouse gas inventory arepresented in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines.

518
519

According to Section 4.2 in Volume 1 of the 2006 IPCC Guidelines, the general rules for performing the key
category analysis are:

520
521



The analysis should be performed at the level of IPCC categories or subcategories for which IPCC methods
and/or decision trees are provided.

522
523



Each greenhouse gas emitted from each category should be considered separately, unless there are specificmethodological reasons for treating gases collectively.

524

Emissions and removals from a category should also be considered separately, where possible and relevant.

525
526
527

Table 4.1 in Section 4.2 in Volume 1 of the 2006 IPCC Guidelines gives a recommended level at which the key
category analysis should be performed. Countries may however choose to perform the quantitative analysis at amore disaggregated level than suggested in the table.

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530
531
532
533
534
535
536
537

Key category analyses are performed using two approaches. Approach 1 is based on level and trend assessments.
In the level assessment under Approach 1, categories of the inventory are listed in the order of absolute values of
their contribution to the sum of the absolute value of emissions and removals, and the largest categories
contributing to 95% of this sum are considered key categories. The trend assessment under Approach 1 analyses
the contribution of a category to the trend and if the trend of the category is significantly different from that of
the inventory. The categories contributing most to 95% of the trend are considered key categories. Section 4.3.1
in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines presents the details on the key category analysis.
Approach 2 is based on similar level and trend assessments but it also takes into account uncertainties of thecategories included in the analysis (for details, see Section 4.3.2 in Chapter 4 in Volume 1 of the 2006 IPCC
Guidelines).

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539

Countries are encouraged to undertake key category analysis using Approaches 1 and 2, because Approach 2 canprovide additional insight, e.g. on the order in which to tackle categories identified in Approach 1.

540
541
542
543

Countries are also encouraged to include qualitative criteria in the key category analysis (see Section 4.3.3 in
Chapter 4 in Volume 1 of the 2006 IPCC Guidelines). If quantitative key category analysis has not been carriedout due to lack of completeness in the inventory, it is good practice to use qualitative criteria to identify key
categories.

544

7.4.2

545

Key category analysis including the categories
affected by the Wetlands Supplement

546
547
548
549
550
551

According to Table 4.1 Chapter 4 in Volume 1 of the 2006 IPCC Guidelines, the appropriate aggregation level
for land use CO2 emissions (carbon stock changes) is to distinguish the emissions or removals for lands
remaining and lands converted to each of the six land-use categories. Thus, twelve categories need to be
distinguished. This approach is considered appropriate, as the CO2 emissions/removals from the land-use
categories are generally estimated using the same or similar generic methodologies and also using the sameactivity data (area data).

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559

The Wetlands Supplement introduces new sub-categories and more detailed guidance for some categories in the
AFOLU Sector. Also, the Wastewater Treatment category in the Waste Sector is complemented with anadditional treatment system (constructed wetlands). Despite these changes, inventory compilers should continue
to perform the key category analysis at the level suggested in Table 4.1, Chapter 4 in Volume 1 of the 2006
IPCC Guidelines. In addition, inventory compilers should determine which pools and subcategories are
significant. The significance of the categories and sub-categories affected by the Wetlands Supplement should beassessed using the generic rule that a sub-category is significant if it accounts for 25-30% of its key category (seedecision trees in Figures 1.2 and 1.3 in Chapter 1 in Volume 4 of the 2006 IPCC Guidelines).

560
561
562
563
564
565

In the quantitative key category analysis, when emissions/removals from a specific activity, such as deforestation,
are estimated using the same methodology, but spread out among different land-use change categories, inventory
compilers should identify and sum up the emission/removal estimates for this activity and compare its magnitudewith the smallest category identified as key. If this sum is larger than the smallest category identified as key, theactivity in question should be considered key. Countries should assess whether this rule would be applicable totheir circumstance for categories addressed in this Wetlands Supplement.

566

7.5

567
568
569
570
571

Complete greenhouse gas inventories include estimates of emissions and removals from the sources and sinks forwhich methodological guidance is provided in the 2006 IPCC Guidelines and the Wetlands Supplement unlessthe specific sources and sinks do not occur on the national territory. The decision tree in Figure 1.1 and Table 1.3
in Chapter 1 of this report provide guidance on the links between guidance in the 2006 IPCC Guidelines and theWetlands Supplement to help countries in ensuring complete coverage of all relevant categories in the inventory.

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574
575
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577
578
579
580
581

A country may consider that a disproportionate amount of effort would be required to collect data for a category
or a gas from a specific category that would be insignificant in terms of the overall level and trend in nationalemissions. The Wetlands Supplement addresses sources and sinks for which the significance varies considerably
by country. For instance, some wetland types occur only in some regions of the world. The amount of organicsoils may be very small in some countries and tidal effects on emissions would be applicable only to coastal
countries. In circumstances where the supplementary guidance is not applicable to a country or
emissions/removals are not reported due to their insignificance, they should use the notation keys “NO” (notoccurring) and “NE” (not estimated) respectively. For details on the use of the notation keys, the inventory
compilers should refer to Section 8.2.5 in Volume 1 of the 2006 IPCC Guidelines. It is good practice to provide
justification for each emission estimate for which the notation key “NE” is used.

582

7.6

TIME SERIES CONSISTENCY

583

7.6.1

Overview of time series issues

584
585
586
587

Greenhouse gas inventory methods should be consistent for an entire time series so that each year in the timeseries can be compared with other years. This provides countries with information to properly assess temporal
trends in greenhouse gas emissions and removals and the effectiveness of emissions reduction measures. Issues
that will affect time series consistency include:588

changes and refinements to scientific methods due to research advances589

addition of new categories590

changes in wetland management technologies591

data gaps592

correction of errors

593
594

In a consistent time series, changes in emissions or removals over time are due to real phenomena in the fieldrather than any influence of the above set of circumstances.

595
596
597

This Wetlands Supplement includes substantial changes to the 2006 IPCC Guidelines methods for soil organic
matter and refines the sub-categories within all land-use categories. This will make necessary the recalculation of
results from previous years to produce a consistent time series.

598
599

This section summarises material from the 2006 IPCC Guidelines, including Chapter 5 in Volume 1 and Chapter
7 in Volume 4. It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement.

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7.6.2

601
602
603

This section provides guidance for producing consistent time series of emissions and removals for the categories
and sub-categories addressed in this Wetlands Supplement. It presents the information by the tiers that inventory
compilers already use to estimate emissions and removals.

604
605
606
607
608
609

All tiers - Recalculate an entire data series when changing from the Revised 1996 IPCC Guidelines for National
Greenhouse Gas Inventories, 2003 Good Practice Guidance for Land Use, Land-Use Change and Forestry, and2006 IPCC Guidelines to the Wetlands Supplement, when methods are refined due to scientific advances, newdata become available, QC finds errors in previous estimates, or a land classification changes (e.g., reporting
mangroves as wetlands rather than forests). For data gaps, it is good practice to clearly report where an inventory
presents measured or monitored results and where it presents model output.

610
611
612

Tier 1 – Use the activity data for years available in the default sources presented in the Wetlands Supplement andthe 2006 IPCC Guidelines or national data sources, where available, and fill gaps using appropriate methods in
Section 5.3, Chapter 5 in Volume 1 of the 2006 IPCC Guidelines.

613
614

Tiers 2 and 3 - To fill data gaps, examine available historical sources, administrative records, aerial photographs,
or remote sensing and use appropriate methods in Section 5.3, Chapter 5 in Volume 1 the 2006 IPCC Guidelines.

615
616
617
618
619
620
621
622
623
624
625

Alternatively, interpolate using a function that models empirical trends or underlying processes. Identify years
where the inventory presents measured or monitored results and where it presents model output. Some examples
of producing consistent time series include field validation of model dead wood time series in the Netherlands
national greenhouse gas inventory (van der Maas et al., 2011; Figure 7.1), data gap filling of CO2 fluxes from
Everglades National Park, USA (Barr et al., 2010), and filling of night-time gaps in ecosystem respiration in
Lake Victoria wetlands, Uganda (Saunders et al., 2012). The case of the Netherlands is an example that
illustrates recalculation of a time series to improve consistency. When field measurements of dead wood showedthat modelled estimates were not accurate, the inventory agency revised the parameters in its dead wood modeland recalculated the entire time series (van der Maas et al., 2011; Figure 7.1). Refer to Section 5.3, Chapter 5 inVolume 1 of the 2006 IPCC Guidelines for detailed steps of filling historical gaps by splicing and for the use of
surrogate parameters.

626

Figure 7.1

627
628
629
630
631
632
633

The 2011 national inventory report (NIR) for the Netherlands (van der Maas et al., 2011) provided a more accurate time series of the
carbon stock in dead wood than previous inventories. Measured values of dead wood stocks in the Netherlands national forest
inventory (black dots) showed that national greenhouse gas inventories prior to 2011 (purple upper line) overestimated the build-upof the carbon stock. Inventory compilers found that their model underestimated the removal of dead wood from forests. Adjustmentof that parameter generated a model time series (green lower line) that met the measured values.

634

7.7

635

Methods for producing consistent time series

Example of recalculation of a time series.

QUALITY ASSURANCE AND QUALITYCONTROL

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7.7.1

637
638
639
640
641
642
643
644

Quality assurance and quality control are procedures to improve the accuracy, transparency, consistency,
comparability, and completeness of inventories. Effectively implemented quality procedures can reduce
uncertainties of greenhouse gas inventories. Quality control (QC) is a system of routine technical activities toassess and maintain the quality of the inventory as it is being compiled. Quality assurance (QA) is a plannedsystem of review procedures conducted by personnel not directly involved in the inventory. This section
summarises material from the 2006 IPCC Guidelines, including Volume 1, Chapter 6 and Volume 4, Chapter 7.
It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement. This section
presents the information by the tiers that inventory compilers already use to estimate emissions and removals.

645

7.7.2

646
647
648
649
650
651
652
653

All tiers – Provide routine and consistent checks to ensure data integrity, correctness, and completeness. Identify
and address errors and omissions. Document and archive inventory material and record all QC activities. Checklabelling, transcription, and other clerical issues related to data entry (See complete list in Table 6.1, Volume 1of the 2006 IPCC Guidelines). Double-check outlying values against data sources. Check final results against
previous years and published values. Compare inventories with results from similar ecosystems in othercountries. Conduct an area-balance for land-use category areas and, when applicable, a mass-balance forgreenhouse gas emissions and removals. Develop automated data control procedures. It is good practice toprioritize key categories for more extensive QA and QC.

654

Tier 1 - Double-check that correct default values were used.

655
656

Tier 2 - Double-check data sheets against local data sources for activity data, emissions factors, and othervariables. Check scientific literature for any new scientific information.

657
658
659
660
661
662
663
664
665

Tier 3 - Validate computer models against field measurements and include the error in the calculation of
uncertainty (Section 7.2.1). The validation measure can be a correlation of predicted and measured values(Figure 7.2; Miehle et al., 2006), fractional agreement of modelled and observed data (Figure 7.3; Chadwick,2011), or other variable. Separate the data set used for calibration of a model from the data set used forvalidation of the model. It is good practice to establish a system of repeated monitoring of permanent plots forcontinued validation of model output against field data over time. When more than one model is available for aparticular parameter, inter-comparison of model output can provide indications of the robustness of individualmodels. Comparison of Tier 3 models with estimates using Tier 1 and Tier 2 methods can serve that same
purpose. IPCC (2011) provides numerous specific examples of model development, calibration, and validation.

666

Figure 7.2

667
668
669
670
671

Values of aboveground biomass derived from field measurements of Eucalyptus globulus in Australia (x-axis) provide data tovalidate the accuracy of output from the Forest-Denitrification decomposition (DNDC) model (y-axis) (Miehle et al., 2006). The
correlation coefficient (r) and significance probability (not shown) are validation measures of the model. More observed values and awider range of carbon densities would improve the validation.

7.20

Overview of quality issues

Quality assurance and quality control methods

Example of validation of a model for quality control

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Figure 7.3

Example of validation of remote sensing data for quality control

673
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679

The map shows wetlands cover in part of Florida, USA, derived from an Ikonos satellite image (Chadwick, 2011). The table is anerror matrix that shows the fraction of pixels (%) where the Ikonos-derived wetlands cover class (columns) matches the class directly
observed in the field (rows). The overall accuracy (83%) is the validation measure. The column “omission” gives the fraction ofobserved pixels that the Ikonos cover classification missed. The row “commission” gives the fraction of Ikonos-derived wetlands
cover pixels that the classification incorrectly identified.

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References

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Badiou, P., R. McDougal, D. Pennock, and B. Clark. 2011. Greenhouse gas emissions and carbon sequestration
potential in restored wetlands of the Canadian prairie pothole region. Wetlands Ecology and Management
19: 237-256.

Bastviken, D., L.J. Tranvik, J.A. Downing, P.M. Crill, and A. Enrich-Prast. 2011. Freshwater methane emissions
offset the continental carbon sink. Science 331: 50.

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692

Bernal, B. and W.J. Mitsch. 2008. A comparison of soil carbon pools and profiles in wetlands in Costa Rica andOhio. Ecological Engineering 34: 311-323.

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695

Breithaupt, J.L., J.M. Smoak, T.J. Smith III, C.J. Sanders, and A. Hoare. 2012. Organic carbon burial rates inmangrove sediments: Strengthening the global budget. Global Biogeochemical Cycles 26: GB3011.
doi:10.1029/2012GB004375.

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697

Butman, D. and P.A. Raymond. 2011. Significant efflux of carbon dioxide from streams and rivers in the UnitedStates. Nature Geoscience 4: 839-842.

698
699

Chadwick, J. 2011. Integrated LiDAR and IKONOS multispectral imagery for mapping mangrove distribution
and physical properties. International Journal of Remote Sensing 32: 6765-6781.

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Chen, G.Q., L. Shao, Z.M. Chen, Z. Li, B. Zhang, H. Chen, and Z. Wu. 2011. Low-carbon assessment forecological wastewater treatment by a constructed wetland in Beijing. Ecological Engineering 37: 622-628.

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Donato, D.C., J.B. Kauffman, D. Murdiyarso, S. Kurnianto, M. Stidham, and M. Kanninen. 2011. Mangroves
among the most carbon-rich forests in the tropics. Nature Geoscience 4: 293-297.

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Fourqurean, J.W., C.M. Duarte, H. Kennedy, N. Marbà, M. Holmer, M.A. Mateo, E.T. Apostolaki, G.A.
Kendrick, D. Krause-Jensen, K.J. McGlathery, and O. Serrano. 2012. Seagrass ecosystems as a globallysignificant carbon stock. Nature Geoscience 5: 505–509.

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Gonzalez, P., G.P. Asner, J.J. Battles, M.A. Lefsky, K.M. Waring, and M. Palace. 2010. Forest carbon densities
and uncertainties from Lidar, QuickBird, and field measurements in California. Remote Sensing ofEnvironment 114: 1561–1575.

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Intergovernmental Panel on Climate Change (IPCC). 1997. Revised 1996 IPCC Guidelines for National
Greenhouse Gas Inventories: Volumes 1, 2 and 3. Houghton, J.T., Meira Filho, L.G., Lim, B., Tréanton,
K., Mamaty, I., Bonduki, Y., Griggs, D.J. and Callander, B.A. (Eds). Intergovernmental Panel on Climate
Change (IPCC), IPCC/OECD/IEA, Paris, France.

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Intergovernmental Panel on Climate Change (IPCC). 2003. Good Practice Guidance for Land Use, land-Use
Change and Forestry. Penman, J., Gytarsky, M., Hiraishi, T., Kruger, D., Pipatti, R., Buendia, L., Miwa,
K., Ngara, T., Tanabe, K. and Wagner, F. (Eds). Intergovernmental Panel on Climate Change (IPCC),
IPCC/IGES, Hayama, Japan.

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Intergovernmental Panel on Climate Change (IPCC). 2006, 2006 IPCC Guidelines for National Greenhouse Gas
Inventories, Prepared by the National Greenhouse Gas Inventories Programme, Eggleston H.S., Buendia
L., Miwa K., Ngara T. and Tanabe K. (eds). Published: IGES, Japan.

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Intergovernmental Panel on Climate Change (IPCC). 2007. Climate Change 2007: The Physical Science Basis.
Cambridge University Press, Cambridge, UK.

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Intergovernmental Panel on Climate Change (IPCC). 2011. Use of Models and Facility-Level Data inGreenhouse Gas Inventories. Report of IPCC Expert Meeting on Use of Models and Measurements inGreenhouse Gas Inventories, 9-11 August 2010, Sydney, Australia. Institute for Global Environmental
Strategies, Hayama, Japan.

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Kayranli, B., M. Scholz, A. Mustafa, and A. Hedmark. 2010. Carbon storage and fluxes within freshwater
wetlands: A critical review. Wetlands 30: 111-124.

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Kurz, W.A., C.C. Dymond, G. Stinson, G.J. Rampley, E.T. Neilson, A.L. Carroll, T. Ebata, and L. Safranyik.
2008. Mountain pine beetle and forest carbon feedback to climate change. Nature 452: 987-990.

Barr, J.G., V. Engel, J.D. Fuentes, J.C. Zieman, T.L. O’Halloran, T.J. Smith, and G.H. Anderson. 2010. Controlson mangrove forest-atmosphere carbon dioxide exchanges in western Everglades National Park. Journalof Geophysical Research 115: G02020. doi:10.1029/2009JG001186.

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Lähteenoja, O., Y.R. Reátegui, M. Räsänen, D.D.C. Torres, M. Oinonen, and S. Page. 2012. The large
Amazonian peatland carbon sink in the subsiding Pastaza-Marañón foreland basin, Peru. Global Change
Biology 18: 164-178.

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Mandel, J. 1984. The statistical analysis of experimental data. Dover Publications, Mineola, NY, USA.

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Mcleod, E., G.L. Chmura, S. Bouillon, R. Salm, M. Björk, C.M. Duarte, C.E. Lovelock, W.H. Schlesinger, and
B.R. Silliman. 2011. A blueprint for blue carbon: toward an improved understanding of the role ofvegetated coastal habitats in sequestering CO2. Frontiers in Ecology and the Environment 9: 552-560.

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Metropolis, N. and S. Ulam. 1949. The Monte Carlo method. Journal of the American Statistical Association 44:
335-341.

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742

Miehle, P., S.J. Livesley, P.M. Feikema, C. Li, S.K. Arndt. 2006. Assessing productivity and carbon
sequestration capacity of Eucalyptus globulus plantations using the process model Forest-DNDC:
Calibration and validation. Ecological Modelling 192: 83-94.

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Mitsch, W.J., A. Nahlik, P. Wolski, B. Bernal, L. Zhang, and L. Ramberg. 2010. Tropical wetlands: Seasonalhydrologic pulsing, carbon sequestration, and methane emissions. Wetlands Ecology and Management 18:
573-586.

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Mladenov, N., D.M. McKnight, P. Wolski, and L. Ramberg. 2005. Effects of annual flooding on dissolved
organic carbon dynamics within a pristine wetland, the Okavango Delta, Botswana. Wetlands 25: 622638.

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751

Monni, S., M. Peltoniemi, T. Palosuo, A. Lehtonen, R. Mäkipää, and I. Savolainen. 2007. Uncertainty of forest
carbon stock changes – Implications to the total uncertainty of GHG inventory of Finland. Climatic
Change 81: 391-413.

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753

Moreno-Mateos, D. M.E. Power, F.A. Comín, and R. Yockteng. 2012. Structural and functional loss in restored
wetland ecosystems. PLoS Biology 10(1): e1001247. doi:10.1371/journal.pbio.1001247.

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755

Murdiyarso, D., K. Hergoualc'h, and L.V. Verchot. 2010. Opportunities for reducing greenhouse gas emissions
in tropical peatlands. Proceedings of the National Academy of Sciences of the USA 107: 19 655-19 660.

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Page, S.E., J.O. Rieley, and C.J. Banks. 2011. Global and regional importance of the tropical peatland carbon
pool. Global Change Biology, 17: 798-818.

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Ralison, O.H., A.V. Borges, F. Dehairs, J.J. Middelburg, and S. Bouillon. 2008. Carbon biogeochemistry of the
Betsiboka estuary (north-western Madagascar). Organic Geochemistry 39: 1649-1658.

760
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Ramírez, A., C. de Keizer, J.P. Van der Sluijs, J. Olivier, and L. Brandes. 2008. Monte Carlo analysis of
uncertainties in the Netherlands greenhouse gas emission inventory for 1990–2004. Atmospheric
Environment 42: 8263-8272.

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Sakho, I., V. Mesnage, J. Deloffre, R. Lafite, I. Niang, and G. Faye. 2011. The influence of natural andanthropogenic factors on mangrove dynamics over 60 years: The Somone Estuary, Senegal. Estuarine,
Coastal, and Shelf Science 94: 93-101.

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Saunders, M.J., F. Kansiime, and M.B. Jones. 2012. Agricultural encroachment: Implications for carbon
sequestration in tropical African wetlands. Global Change Biology 18: 1312–1321.

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Schöngart, J., J. Arieira, C.F. Fortes, E.C. de Arruda, and C.N. da Cunha. 2011. Age-related and stand-wise
estimates of carbon stocks and sequestration in the aboveground coarse wood biomass of wetland forestsin the northern Pantanal, Brazil. Biogeosciences 8: 3407-3421.

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774

van der Maas, C.W.M., P.W.H.G. Coenen, P.J. Zijlema, K. Baas, G. van den Berghe, J.D. te Biesebeek, A.T.
Brandt, G. Geilenkirchen, K.W. van der Hoek, R. te Molder, R. Dröge, C.J. Peek, J. Vonk, and I. van den
Wyngaert. 2011. Greenhouse Gas Emissions in the Netherlands 1990-2009. National Inventory Report
2011. National Institute for Public Health and the Environment (RIVM), Bilthoven, Netherlands.

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Vicari, R., P. Kandus, P. Pratolongo, and M. Burghi. 2011. Carbon budget alteration due to landcover-landusechange in wetlands: the case of afforestation in the Lower Delta of the Parana River marshes (Argentina).
Water and Environment Journal 25: 378-386.

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Winiwarter, W. and B. Muik. 2010. Statistical dependence in input data of national greenhouse gas inventories:
Effects on the overall inventory uncertainty. Climatic Change 103: 19-36.

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ANNEX 7A.1

WORKSHEETS

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This annex provides worksheets that can be used to estimate greenhouse gas emissions and removals based on
Tier 1 methods given in the Wetlands Supplement. Most of the worksheets included in this annex are new ones
that are not included in Annex 1, Volume 4 of the 2006 IPCC Guidelines. However, the following 6 worksheets
are to update or replace the existing worksheets in Annex 1, Volume 4 of the 2006 IPCC Guidelines.

787
788



789
790
791
792

This sheet is to replace the existing worksheets for Annual Change in Carbon Stocks in Organic Soils forthe six land-use categories (e.g., existing worksheets on pages A1.23 and A1.27, Annex 1, Volume 4) inthe 2006 IPCC Guidelines.




796
797
798
799



809
810
811

Worksheet for Land (non-Cropland) remaining in a Land-use Category: Annual change in carbon stocks inmineral soils (Page 7.45)
This sheet is to update the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils forland remaining in the same land-use category for land-use category other than Cropland (e.g., existing
worksheet on page A1.28, Annex 1, Volume 4) in the 2006 IPCC Guidelines.



805
806
807
808

Worksheet for Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils (Page 7.44)
This sheet is to update the existing worksheet for Annual Change in Carbon Stocks in Mineral Soils for
Cropland Remaining Cropland on page A1.22, Annex 1, Volume 4 of the 2006 IPCC Guidelines.

800
801
802
803
804

Worksheet for Direct N2O Emissions from Managed Soils (Page 7.29)
This sheet is to update the existing worksheet for Direct N2O Emissions from Managed Soils on page
A1.58, Annex 1, Volume 4 of the 2006 IPCC Guidelines.

793
794
795

Worksheet for Land Remaining in a Land-use Category or Land Converted to a New Land-use Category:
Annual On-site Carbon Emissions and Removals from Drained Inland Organic Soils (Page 7.26)

Worksheet for Land Converted to a Cropland: Annual change in carbon stocks in mineral soils (Pages 7.467.47)
This sheet is to update the existing worksheet on Annual Change in Carbon Stocks in Mineral Soils forLand Converted to Cropland on page A1.26 Annex 1, Volume 4 of the 2006 IPCC Guidelines.

Worksheet for Land Converted to a New Land-use Category (non-Cropland): Annual change in carbon
stocks in mineral soils (Page 7.48)
This sheet is to update the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils forland converted to a new land use category other than Cropland (e.g., existing worksheet on page A1.32,
Annex 1, Volume 4) in the 2006 IPCC Guidelines.

812

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CHAPTER 2—DRAINED INLAND ORGANIC SOILS

814
SectorCategory
Category code
Sheet
Equation

Land-use category

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use
Category : Annual On-site carbon emissions and removals from drained Inland
organic soils[To be specified by the inventory compiler]1
2 of 3 (earlier was 2 of 2)
Equation 2.2(2006 IPCC
Equation 2.3 (Wetlands Supplement)
Guidelines)
Annual on-site CO2-C
Land area ofEmission factors
drained inlandemissions/removals fromfor drained inlanddrained inland organicorganic soils in aorganic soils, by
soils
land-use category
climate domain c,
in climate domain
nutrient status n,c, nutrient status n, and drainage classand drainage class d, tonnes C ha-1 yr2d, ha
Subcategories forreporting year(ha)

Initial land use3

Land use during
reporting yearA-1-1
(tonnes C ha yr )(tonnes C yr-1)

Table 2.1 of the
Wetlands
Supplement

CO2-Csoil-onsite = A * EFEF

CO2-Csoil-onsite

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when thisworksheet is used to calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
2
3

Sub-totals of emissions for each land pre-conversion land-use category will have to be calculated for conversion categories.
For conversion categories, if data by initial land use are not available, use only "non-LU" in this column.

815
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817
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use Category : Annual off-site emissions
from drained inland organic soils[To be specified by the inventory compiler]1
3 of 3Equation 2.2 (2006 IPCC
Guidelines)

Land-use category

Initialland use

Land useduringreportingyear

Equation 2.5 (Wetlands Supplement)
Land area of drained inland
organic soils in a land-use
category in climate zone cand nutrient status n, ha

Emission factors for annual
CO2 emissions due to DOC
export from drained inland
organic soils, by climatezone c and nutrient status n

Annual off-site CO2-C
emissions from drained inland
organic soils(ha)(tonnes C ha-1 yr-1)(tonnes C yr-1)

Subcategories for reporting
year

Table 2.2 of the Wetlands
Supplement
AEF

CO2-CDOC = A * EF

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet isused to calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

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820
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use Category1: Annual CH4 emissions from drained inland organic
soils
T[To be specified by the inventory compiler]2
1 of 1Equation 2.2(2006 IPCC
Guidelines)

Land-use category
Subcategories
for reportingyear

Initialland use3

Land useduringreportingyear

Equation 2.6 (Wetlands Supplement)
Land area of drained
inland organic soils ina land-use category
in climate zone c,nutrient status n andpeatland type p, ha

Fraction of the total
area of drained
inland organic soil
which is occupied
by ditches4

Emission factors for
direct CH4 emissions fromdrained organic soils, by
climate zone c andnutrient status n,

Emission factors for CH4
emissions from drainage
ditches, by climate zone cand peatland type p,

Annual CH4-C loss from drained
inland organic soils(ha)(dimensionless)-1-1(tonnes CH4 ha yr )(tonnes CH4 ha-1 yr-1)(tonnes CH4 yr-1)

Table 2.3 of the
Wetlands Supplement

Table 2.4 of the
Wetlands Supplement

EFCH4_land

EFCH4_ditch

A

Fracditch

CH4-Corganic = A * [(1Fracditch)*EFCH4_land +Fracditch*EFCH4_ditch]

(a)
(b)
(c)
Total
1

Sub-totals of emissions for each land pre-conversion land-use category will have to be calculated for conversion categories.
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to bereported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
3
For conversion categories, if data by initial land use are not available, use only "non-LU" in this column.
4
Table 2.4, Chapter 2 of the Wetlands Supplement contains indicative values of Fracditch
2

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823
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Direct N2O Emissions from Managed Soils
3C4
2 of 2Equation

Equation 11.1 of 2006 IPCC Guidelines and Equation 2.7 of the Wetlands Supplement
Annual area ofmanaged/drainedorganic soils

Anthropogenic N input type

Emission factor for
N2O emissions fromdrained/managed
organic soils

Annual direct N2O-N
emissions produced
from managed organicsoils

Amount of urine
and dung N
deposited bygrazing animals
on pasture, range
and paddock(kg N2O-N

1,2

(ha)

FOS

-1

-1

Emission factor for
N2O emissions fromurine and dung N
deposited on
pasture, range andpaddock by grazing
animals

Annual direct N2Oemissions from urine anddung inputs to grazed
soils

Annual direct N2Oemissions from urine anddung inputs to grazed
soils[kg N2O-N-1

ha yr )

(kg N2O-N yr )Table 11.1 (2006
IPCC Guidelines)
and Table 2.5(Wetlands
Supplement)

N2O-NOS = FOS * EF2

EF2

N2O-NOS-1(kg N yr )

FPRP

-1

(kg N2O-N-1-1(kg N input) ](kg N2O-N yr )yr )Table 11.1

N2O-NPRP = FPRP * EF3PRP

N2ODirect-N = N2O-NN input +N2O-NOS + N2O-NPRP

EF3PRP

N2O-NPRP

N2ODirect-N

CG, BorCG, Temp
CG, Trop
F, Bor, NR

Managedorganic soils

F, Bor, NP
F, Temp, NR
F, Temp, NP
F, Trop

Urine and dung
inputs to grazed
soils

CPP
SO

Total
1

The area must be disaggregated by Cropland and Grassland (CG), Forest (F), Temperate (Temp), Tropical (Trop), Nutrient Rich (NR), and Nutrient Poor (NP) categories, respectively, see Equation 11.1.

2

The amount must be disaggregated by CPP and SO, which refer to Cattle, Poultry and Pigs, and Sheep and Other animals, respectively. See Equation 11.1.

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824
SectorCategory
Categorycode
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Burning of Drained Inland Organic Soils in a Land-use Category (Land Remaining in a Land-use Category OR Land Converted to a
New Land-use Category)1[To be specified by the inventory compiler]
1 of 1Equation
2.2 (2006
IPCC
Guidelines)

Land-use category

Initial
land
2
use

Land
use
duringreportingyear

Subcategories
for reporting
3
year

Equation 2.8 (Wetlands Supplement)
4

Combustion factor

Area burnt

Mass of fuel available
4for combustion(ha)(tonnes ha )(-)

Table 2.6 of the
Wetlands
Supplement

Table 2.6 of the
Wetlands
Supplement

Table 2.7 of the
Wetlands Supplement

A * MB * Cf * Gef * 10

MB

Cf

Gef

Lfire-CO2

A-1

Emission factor foreach GHG[g GHG-1(kg dm burnt) ]CO2 emissions fromfire

CH4 emissions fromfire

CO emissions fromfire

(tonnes CO2)

(tonnes CH4)

(tonnes CO)

Lfire-CO2 =Lfire-CH4 =-3

A * MB * Cf * Gef * 10
Lfire-CH4-3

Lfire-CO = A * MB * Cf
-3
* Gef * 10
Lfire-CO

CO2
(a)

CH4
CO
CO2

(b)

CH4
CO
CO2

Total

CH4

CO
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to bereported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
2
For conversion categories, similar tables should be completed separately for each initial land use, and subtotals must be added up. If data by initial land use are not available, use only "non-LU" in thiscolumn.
13

For each subcategory, use separate lines for each non-CO2 greenhouse gas.
Where data for MB and Cf are not available, a default value for the amount of fuel actually burnt (MB * Cf) can be used (Table 2.6 of Wetlands Supplement). In this case, MB takes the value taken from thetable, whereas Cf must be 1.

4

825

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Final Draft

826

CHAPTER 3—REWETTED ORGANIC SOILS
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Annual carbon emissions or removals in rewetted organic soils[To be specified by the inventory compiler]1
1 of 2 : CO2-C

Equation
Area of rewettedorganic soils by
nutrient status andclimate zone

Land-use category

Subcategories forreporting year
Initial land use

Equation 3.5 (Wetlands Supplement)

Emission/removal
factor for on-site
CO2-C by nutrient
status and climate
zone

Emission factor for
DOC

On-site CO2-C
emissions or
removals in
rewetted organic
soils

-1

(ha)

Land useduringreporting year

Equation 3.4 (Wetlands Supplement)A(tonnes CO2-C ha
yr-1)

Off-site CO2-C
emissions from DOC
in rewetted organic
soils

Equation 3.3(Wetlands
Supplement)
Annual CO2-C
emissions or
removals by
rewetted organic
soils

-1

(tonnes CO2-C yr )(tonnes CO2-C ha
yr-1)(tonnes CO2-C yr-1)(tonnes CO2-C yr-1)

Table 3. 1

= A * EFCO2

Table 3. 2

=A*
EFDOC_REWETTED= CO2-Ccomposite +CO2-CDOC

EFCO2

CO2-Ccomposite

EFDOC_REWETTED

CO2-CDOC

CO2-Crewetted org soil

-1

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to be reported in
the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

827
828

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829
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Annual carbon emissions or removals in rewetted organic soils[To be specified by the inventory compiler]1
2 of 2 : CH4

Equation
Area of rewettedorganic soils by
nutrient status andclimate zone

Land-use category
Subcategories forreporting year
Initial land use(ha)Land use during
reporting year

A

Equation 3.8 (Wetlands Supplement)
On-site CH4-C
Emission factor for
On-site CH4
CH4-C by nutrient
emissions oremissions or
status and climate
removals inremovals inzone
rewetted organic
rewetted organic
soils
soils
-1
-1
(kg CH4-C ha yr )(tonnes CH4-C yr-1)(tonnes CH4)

Table 3. 3

= A * EFCH4 / 1000

= CH4-Csoil * 16/12

EFCH4

CH4-Csoil

CH4 rewetted org soil

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to
calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

830
831

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Chapter 7: Cross-Cutting Issues and Reporting
Final Draft

832

CHAPTER 4—COASTAL WETLANDS

833
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with woody perennial biomass or Forest Land[To be specified by the inventory compiler]1
1 of 5Equation 2.9(2006 IPCC
Guidelines)
Area

Equation

Initial land
useLand useduringreportingyear

Equation 2.9 (2006 IPCC Guidelines)

Average annual
above-groundbiomass growth

Ratio of belowground biomass toabove-groundbiomass

Average annual
biomass growth
above- and belowground

Carbon fraction ofdry matter(tonnes dm(tonnes dm[tonnes C

ha yr )

[tonnes bg dm-1(tonne ag dm) ]ha yr )

(tonne dm)-1]

National statistics
or international
data sources

Table 4.4

Table 4.5

GTOTAL = GW *(1+R)

Table 4.2

∆CG = A * GTOTAL *
CF

A

GW

R

GTOTALCF

CG

Land-use category

Subcategories
for reportingyear

Equation 2.10 (2006 IPCC Guidelines)

(ha)

-1

-1

-1

-1

Annual increase inbiomass carbon
stocks due tobiomass growth(tonnes C yr-1)

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to
be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

834
835

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836
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with woody perennial biomass or Forest Land : Loss of carbon from wood removals[To be specified by the inventory compiler]1
2 of 5Equation

Equation 2.12 (2006 IPCC Guidelines) + Equation 4.1 (Wetlands Supplement)
Annual wood
Biomass expansion
Ratio of belowCarbon fraction ofAnnual carbon loss
removalfactor and wood
ground biomass to
dry matter
due to biomass
density forabove-groundremovalsconversion of
biomass
removals inmerchantable
volume to total
biomass removals(including bark)Land-use category

Subcategories forreporting year

Initial land use

Land use during
reporting year

BEF * wooddensity = [tonnesof biomass
removals[tonnes bg dm[tonnes C(m3 of removals) –1](tonne ag dm)-1](tonne dm)-1]

National statistics
or international
data sources

Table 3A.1.10(2003 GPG) andTable 4.6

Table 4.5

Table 4.2

Lwood-removals = H *BCEFR * (1+R) *
CF

H

BCEF

R

CF

Lwood-removals

3-1(m yr )

(tonnes C yr-1)

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to
be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

837
838

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Chapter 7: Cross-Cutting Issues and Reporting
Final Draft

839
SectorCategory
Category code
Sheet

Equation

Agriculture, Forestry and Other Land Use
Coastal wetland with woody perennial biomass or Forest Land: Loss of carbon from fuelwood removals[To be specified by the inventory compiler]1
3 of 5Equation 2.2(2006 IPCC
Guidelines)

Equation 2.13 (2006 IPCC Guidelines) + Equation 4.1 (Wetlands Supplement)
Annual volume offuelwood removalof whole trees

Land-use category

Subcategories
for reportingyear

Ratio of belowgroundbiomass toabove-groundbiomass

Annual volume
of fuelwood
removal as tree
parts

Basic wooddensity(m3 yr-1)

tonnes m-3

Carbon fractionof dry matter

BEF * wooddensity = [tonnesof biomass
removals[tonnes bg dm(m3 of removals) –1](tonne ag dm)1]

FAO or otherstatistics

Table 3A.1.10(2003 GPG) andTable 4.6

Table 4.5

FAO or otherstatistics

Table 4.6

Table 4.2

FGtrees

BCEF

R

FGpart

D

CF

3

-1

(m yr )
Initial landuse

Biomass expansion
factor and wooddensity forconversion ofremovals inmerchantable
volume to total
biomass removals(including bark)Land useduringreportingyear[tonnes C

Annual carbon loss
due to fuelwood
removal(tonnes C yr-1)-1(tonne dm) ]Lfuelwood = [FGtrees *BCEFR * (1+R) +FGpart * D] * CF

Lfuelwood

(a)
(b)
(c)
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to bereported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

840
841

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842
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with woody perennial biomass or Forest Land: Loss of carbon from disturbance[To be specified by the inventory compiler]1
4 of 5Equation

Equation 2.14 (2006 IPCC Guidelines)
Area affectedby disturbances

Land-use category

Initial land
useLand useduringreportingyear

Subcategories
for reporting
year

(ha)

Average aboveground biomassof areas
affected

Ratio of belowground biomass
to aboveground biomass

Carbon fractionof dry matter

Annual otherlosses of carbon(tonnes dm ha1)[tonnes bg dm[tonnes C(tonnes C-1-1

National
statistics orinternational
data sources

Table 4.3

AdisturbanceBW(tonne ag dm) ]Table 4.5

(tonne dm) ]Table 4.2

yr-1)
Ldisturbances = A * BW
* (1+R) * CF * fd

Equation 2.11
(2006 IPCC
Guidelines)
Annual decreasein carbon stocks
due to biomass
loss(tonnes C yr-1)
CL=Lwoodremovals
+ Lfuelwood+ Ldisturbances

R

CF

Ldisturbances

CL

(a)
(b)
(c)
Total
Note: fd = fraction of biomass lost in disturbance; a stand-replacing disturbance will kill all (fd = 1) biomass while an insect disturbance may only remove a portion (e.g. fd = 0.3) of
the average biomass C density.
1
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to
calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

843
844

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Final Draft

845
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Initial change in biomass carbon stocks due to extraction actvities (excavation, construction of aquaculture ponds, construction of salt
production ponds)[To be specified by the inventory compiler]1
5 of 5Equation
Area converted
Subcategories
for reportingyear(vegetation
type)

Activity(ha)

ACONVERTEDMangrove
Excavation

Construction of
aquaculture ponds

Construction of salt
production ponds

2

Biomass C stock afterconversion

Equation 4.4 (Wetlands Supplement)
Biomass C stock
Carbon fraction
before converstion

Initial change in carbon stocks inbiomass(tonnes dm ha-1 )(tonnes dm ha-1 )tonnes C (tonnes dm)-1

Gg C yr-1

default value is zero(0) or national
statistics and Table
4.5 (R)

Table 4.3 and Table
4.5 (R) or national
statistics

Table 4.2 or national
statistics∆CB‐CONVERSION = (BAFTER * (1+R) BBEFORE * (1+R)) * CF * ACONVERTED *-3
10

BAFTER * (1+R)

BBEFORE * (1+R)

CF∆CB-CONVERSION

03

Tidal Marsh
Seagrass
3
Meadow
MangroveTidal Marsh3
Seagrass
3
Meadow
MangroveTidal Marsh3
Seagrass
Meadow3

0
0
0
0
0
0
0
0

Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to
be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code. Inventory compilers may choose “3C14” if this activity takes place outside the national
total area.
2
report zero if activity or vegetation type does not occur
3
Tier 2 and referring to Tables 4.9 and 4.10 to for R value

846

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847
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Initial change in DOM carbon stocks due to extraction activities (excavation, construction of aquaculture
ponds, construction of salt production ponds)[To be specified by the inventory compiler]1
1 of 1Equation

Equation 4.5 (Wetlands Supplement)

Subcategories
for reportingyear(vegetation
type)

Activity

Area converted2

DOMAFTERDOMBEFORE

Initial change in carbon
stocks in DOM(ha)(tonnes C ha-1 )(tonnes C ha-1 )Gg C yr-1

default value is zero(0)

Table 4.7 or national
statistics∆CDOM‐CONVERSION =(DOMAFTER - DOMBEFORE)* ACONVERTED * 10-3

DOMAFTERDOMBEFORE∆CDOM-CONVERSIONACONVERTED
Excavation

Mangrove0Construction of
aquaculture ponds

Mangrove0Construction ofsalt production
ponds

Mangrove

0

Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when thisworksheet is used to calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
Inventory compilers may choose “3C14” if this activity takes place outside the national total area..
2
report zero if activity or vegetation type does not occur

848
849

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Chapter 7: Cross-Cutting Issues and Reporting
Final Draft

850
SectorCategory

Agriculture, Forestry and Other Land Use
CH4 emissions from rewetting of mangroves and tidal marshes

Category code

3C11

Sheet

1 of 1Equation 4.9 (Wetlands Supplement)
Area of land of
Emission factor for
Annual CH4
rewetted soils
rewetted soils
emissions fromrewetted soils
Subcategories forreporting year

(ha)

AREWET-1-1(kg CH4 ha yr )Table 4.14 (organicand mineral soils)(kg CH4 yr-1)
CH4SO-REWET =(AREWET *EFREWET)EFREWET

CH4SO-REWET

Tidal freshwater
marsh
Tidal salt marsh
and mangrove1
Total
1

Apply same EF for tidal brackish marsh

851
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853
SectorCategory

Agriculture, Forestry and Other Land Use
N2O emissions from aquaculture

Category code

3C12

Sheet

1 of 1
Amount of fish
production (F)(kg fish yr-1)

FF

Equation 4.10 (Wetlands Supplement)
Emission factor for
Annual N2O
N2O emissions fromemissions fromfish produced (F) inaquaculture use
aquaculture use[kg N2O-N (kg fish)1]-1

Table 4.15

(kg N2O-N yr )N2O-NAQ = F * EF

EFF

N2OAQ

Total

854
855

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Final Draft

856
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Initial change in soil carbon stocks due to extraction actvities (excavation, construction of aquaculture ponds, construction of salt production
ponds)[To be specified by the inventory compiler]1
1 of 3Equation

Equation 4.6 (Wetlands Supplement)
Area converted
Subcategories
for reportingyear(vegetation
type)

Activity(ha)

ACONVERTED

Excavation

Construction of
aquaculture ponds

Construction of salt
production ponds

2

SOAFTER

SOBEFORE

Initial change in cabon stocks insoil(tonnes C ha-1 )(tonnes C ha-1 )Gg C yr-1

default value is zero (0)Table 4.11 or national statistics∆CSO‐CONVERSION = (SOAFTER SOBEFORE) * ACONVERTED * 10-3

SOAFTER

SOBEFORE∆CSO-CONVERSION

Mangrove0

Tidal Marsh
Seagrass
Meadow
Mangrove0

Tidal Marsh
Seagrass
Meadow
Mangrove0

Tidal Marsh
Seagrass
Meadow

0

0
0

0
0

0

Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to
be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code. Inventory compilers may choose “3C14” if this activity takes place outside the national
total area.
2
report zero if activity or vegetation type does not occur

857
858

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859
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
CO2-C emissions from rewetting and revegetation[To be specified by the inventory compiler]1
2 of 3Equation
Area of land in2
rewettingLand-use category

Initial land use

Land use during
reporting year

Subcategories forreporting year
(vegetation type)(ha)Equation 4.7 (Wetlands Supplement)
Emission factors
Area of land infor CO2-C inrewetting and2
rewettingrevegetation-1-1(tonnes C ha yr )(ha)default value iszero or national
data
AREWET

EFREWET

AREWET-RVG

Emission factors
for CO2-C inrewetting andrevegetation

CO2-C emissions
from rewetting andrevegetation(tonnes C ha-1 yr-1)

Gg C yr-1

Table 4.12 or
national data

CO2-C-SO-REWET =(AREWET * EFREWET +AREWET-RVG *-3
EFREWET-RVG) * 10

EFREWET-RVG

CO2-C-SO-REWET

MangroveTidal marsh
Seagrass meadow
Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to
be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code. Inventory compilers may choose “3C14” if this activity takes place outside the national
total area.
2
Depending on how the activity is applied, either rewetting or rewetting and revegetation data can be applied, providing national circumstances and country's available data

860
861

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Final Draft

862
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
CO2-C emissions from drainage in coastal wetlands[To be specified by the inventory compiler]1
3 of 3Equation

Equation 4.8 (Wetlands Supplement)
Area of land in
Emission factors
drainage
for CO2-C indrainageLand-use category

Initial land use

Land use during
reporting year

Subcategories forreporting year
(vegetation type)

(ha)

ADR

CO2-C emissions fromdrainage(tonnes C ha-1 yr-1)

Gg C yr-1

Table 4.13 or
national data

CO2-C-SO-DR = (ADR *-3
EFDR) * 10

EFDR

CO2-C-SO-DR

Tidal marsh andmangrove
Total
1This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when
this worksheet is used to calculate emissions to be reported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as
category code. Inventory compilers may choose “3C14” if this activity takes place outside the national total area.

863
864

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Final Draft
865

CHAPTER 5—INLAND WETLAND MINERAL SOILS
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils[To be specified by the inventory compiler]1
1 of 4Equation 2.2(2006 IPCC
Guidelines)

Land-use category

InitiallanduseLand useduringreportingyear

Subcategories
for reportingyear

Equation 2.25, Formulation A in Box 2.1 of Section 2.3.3.1 (2006 IPCC Guidelines)
Area inthe last
year ofaninventory
periodArea atthebeginningof aninventory
periodReference carbon
stock in the lastyear of an
inventory period

(ha)

(ha)

A(0)
CLnon-

CLnon-IWMS

IWMS

CLIWMS

CLIWMS(a)(b)(c)
Subtotal
(a)
(b)
(c)
Subtotal

A(0-T)

Reference carbon
stock at the
beginning of an
inventory period

Time dependence ofstock change factors(D) or number of years
over a single inventory
time period (T)Stock change factor
for land-use systemor sub-system

Stockchangefactor for
manageme
nt regime

Stockchangefactor for
input oforganic
matterAnnualchange incarbonstocks inmineralsoils(tonnes C ha )(tonnes C ha-1)

(yr)

(-)

(-)

(-)

(tonnes C-1
yr )Table 2.3 of 2006
IPCC Guidelines
for non-IWMS;
Table 5.2 ofWetlands
Supplement for
IWMS2, 4

Table 2.3 of 2006
IPCC Guidelines
for non-IWMS;
Table 5.2 ofWetlands
Supplement for
2, 4
IWMS

(default is 20 yr; if T>Dthen use the value of T)

Table 5.5 of 2006
IPCC Guidelines for
non-IWMS; Table
5.5 of 2006 IPCC
Guidelines andTable 5.3 ofWetlands
Supplement for
3,4
IWMS

Table 5.5of 2006
IPCC
Guidelines

Table 5.5of 2006
IPCC
Guidelines∆CMineral asin Equation
2.25 (2006
IPCC
Guidelines)

SOCref(0)SOCref(T-0)

FLU

FMG

FI

∆CMineral

-1

D
20
20
20
20
20
20

Total
1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to be reported in the
category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
2

Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

7.44

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3
4

Table 5.3, Chapter 5 of the Wetlands Supplement contains the new values of stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.
IWMS = Inland wetland mineral soils

866
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land (non-Cropland) remaining in a Land-use Category : Annual change in carbon stocks in mineral soils[To be specified by the inventory compiler]1
2 of 4Equation
2.2 (2006
IPCC
Guidelines)

Equation 2.25, Formulation A in Box 2.1 of Section 2.3.3.1
Area in thelast year of
an inventory
periodArea at the
beginning of
an inventory
period(ha)(ha)

Land-use category

Subcategories
for reportingyear

Initial land
useLand useduringreporting
year

A(0)
LU

LU

A(0-T)

Reference
carbon stockin the last yearof an inventory
periodReference
carbon stockat thebeginning of
an inventory
periodTimedependenceof stockchangefactors (D) or
number ofyears over a
singleinventory time
period (T)Stock change
factor forland-usesystem or
sub-system

Stock change
factor for
management
regimeStock change
factor for
input oforganic
matterAnnualchange incarbonstocks inmineral soils(tonnes C
ha-1)(tonnes C
ha-1)

(yr)

(-)

(-)

(-)

(tonnes C
yr-1)

Table 2.3 of2006 IPCC
Guidelines for
non-IWMS;
Table 5.2 ofWetlands
Supplement
for IWMS2, 3

Table 2.3

(default is 20
yr; if T>D thenuse the valueof T)

Table 5.5

Table 5.5

Table 5.5

∆CMineral asin Equation
2.25

SOCref(0)SOCref(T-0)

D

FLU

FMG

FI

∆CMineral

(a)

20

(b)

20

(c)

20

Total

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1

This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to be reported in the
category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
2

Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

3

IWMS = Inland wetland mineral soils

867
868
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to a Cropland: Annual change in carbon stocks in mineral soils[To be specified by the inventory compiler]1
3 of 4
Eq. 2.2(2006 IPCC
Guidelines)
Area forland-usechange byclimate andsoil
combination

Land-use category

Initial2
land use

Land useduringreportingyear

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1 (2006 IPCC Guidelines)

Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

(ha)

A(0)
FL

CL

Reference
carbon stock
for theclimate/soil
combinationTime
dependence ofstock change
factors (D) or
number ofyears over a
singleinventory time
period (T)Stockchangefactor forland-usesystem in
the last yearof aninventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory period

Stock change
factor for C input inthe last year of theinventory period

Stock change
factor for landuse system atthe beginningof theinventory time
periodStock change
factor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
the inventory
time period

(-)

(-)

(-)

(-)

(-)

(tonnes C-1
ha )Table 2.3;
Chap 2, Sec.
2.3.3.1 of2006 IPCC
Guidelines &Table 5.2 ofWetlands
Supplement
3, 5
for IWMS

(yr)

(-)

(default is 20
yr; if T>D thenuse the valueof T)

Table 5.5 of2006 IPCC
Guidelines& Table 5.3of Wetlands
Supplement
4,5
for IWMS

SOCrefD

FLU(0)

(a)

20

(b)

20

(a)

20

Annual change
in carbon
stocks inmineral soils(tonnes C-1
yr )∆CMineral

Table 5.5 of2006 IPCC
Guidelines
FMG(0)

Table 5.5 of 2006
IPCC Guidelines

Table 5.10 of2006 IPCC
Guidelines

Table 5.10 of2006 IPCC
Guidelines

Table 5.10 of2006 IPCC
Guidelines

as in Equation
2.25 (2006
IPCC
Guidelines)

FI(0)FLU(0-T)

FMG(0-T)

FI(0-T)∆CMineral

Sub-total
GL

7.46

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(b)

20

Sub-total
WL

CL

(a)

20

(b)

20

(a)

20

(b)

20

Sub-total
SLCLSub-total

OL

CL

(a)

20

(b)

20

Sub-total
Total
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to be reported in the
category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.

1

2

If data by initial land use are not available, use only "non-CL" in this column.

3

Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

4

Table 5.3, Chapter 5 of the Wetlands Supplement contains new values of default stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.

5

IWMS = Inland wetland mineral soils

869
870

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871
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to a New Land-use Category (non-Cropland): Annual change in carbon stocks in mineral soils[To be specified by the inventory compiler]1
4 of 4Equation 2.2(2006 IPCC
Guidelines)

Land-use category

Initialland
2use

Land useduringreportingyear

Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1 (2006 IPCC Guidelines)
Area forland-usechange byclimate andsoil combination

Reference carbon
stock for the
climate and soil
combination(ha)(tonnes C ha )A(0)L

non-CL-1

Time
dependence ofstock change
factors (D) or
number ofyears over a
singleinventory time
period (T)Stock change
factor for land-use
system in the lastyear of an
inventory time
periodStock change
factor for
management
regime in lastyear of an
inventory
periodStockchangefactor for C
input in thelast year oftheinventory
periodStockchangefactor forland-usesystem at the
beginning of
inventory
time periodStockchangefactor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
the inventory
time period

Annual change
in carbon
stocks inmineral soils

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

(tonnes C yr )Table 5.5
(Cropland); 1
for otheruses

Table 5.5
(Cropland); 1
for otheruses∆CMineral as inEquation 2.25

FMG(0-T)

FI(0-T)∆CMineral

Table 2.3; Chap. 2,
Sec. 2.3.3.1 of2006 IPCC
Guidelines & Table
5.2 of Chapter 5 of
the Wetlands
Supplement for
3, 6
IWMS

(default is 20
yr; if T>D thenuse the valueof T)

Table XX of 2006
IPCC Guidelines

Table 6.2

Table 6.2

Table 5.5
and Table
5.3 of the
Wetlands
4
Supplement(Cropland); 1
for otheruses

SOCrefD

FLU(0)

FMG(0)FI(0)FLU(0-T)

(a)

20

(b)

20

(c)

20

5

-1

Sub-total
Total
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to be reported in the
category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
1

2

If data by initial land use are not available, use only "non-GL" in this column.

3

Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

4

Table 5.3, Chapter 5 of the Wetlands Supplement contains new values of default stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.

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5

Relevant tables from the land-use category chapters in the 2006 IPCC Guidelines

6

IWMS = Inland wetland mineral soils

872
873
SectorAgriculture Forestry and Other Land Use (AFOLU)

Category

Annual CH4 emissions from restored and created wetlands on managed lands with IWMS1,2

Category code
Sheet

[To be specified by the inventory compiler]3
1 of 1Equation

Initial land use

Eq. 2.2 (2006 IPCC Guidelines)

Land use during
reporting year

Subcategories for reporting year4

Equation 5.1 (Wetlands Supplement)
Area of managed lands with IWMS
Emission factor from managed lands
with IWMS where water level has
been raised in climate region
(ha)

-1

-1

(kg CH4 ha yr )Table 5.4 (Wetlands Supplement)
AIWMS

EFCH4-IWMS

(a)
(b)
(c)

Total
1

IWMS = Inland wetland mineral soils
This worksheet is to be used for CH4 emissions from managed lands with IWMS other than rice cultivation areas. For CH4 emissions from rice cultivation please use the worksheets for the category
3C7 (Rice Cultivation) in the 2006 IPCC Guidelines.
3
This worksheet can be used for any category under 3B. Inventory compilers should specify an appropriate category code here. For example, when this worksheet is used to calculate emissions to bereported in the category Forest Land Remaining Forest Land, “3B1a” should be entered as category code.
4
Can be stratified according to climate domains for Tier 1 methods.
2

874
875
876

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877

CHAPTER 6—CONSTRUCTED WETLANDS FOR WASTEWATER TREATMENT
SectorCategory
Category Code
Sheet

Type of constructed wetland

Waste
Domestic Wastewater Treatment and Discharge
4D1
1 of 3 Estimation of Organically Degradable Material in Domestic Wastewater Treated in Constructed Wetlands
STEP 1A
B
C
D
Population whose
Degradable organic
Correction factor for
Organically degradable material
wastewater treated incomponent
industrial BOD discharged inin wastewater
constructed wetlands
sewers
(Pj)
cap

(I) 2

(BOD)
(kg BOD/cap/yr)(TOWj)

1(kg BOD/yr)
D=AxBxC

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Total
1

g BOD/cap/day x 0.001 x 365 = kg BOD/cap/yr

2

Correction factor for additional industrial BOD discharged into sewers, (for collected the default is 1.25, for uncollected the default is 1.00) (see page 6.14).

878
879

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880
SectorCategory
Category Code
Sheet

Waste
Domestic Wastewater Treatment and Discharge
4D1
2 of 3 Estimation of CH4 Emission Factor for Domestic Wastewater Treated in Constructed Wetlands
STEP 2Type of constructed wetland

A
Maximum methane producing
capacity

B
Methane correction factor

C
Emission factor(Bo)(MCFj)(EFj)(kg CH4/kg BOD)

(kg CH4/kg BOD)
C=AxB

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Note: MCF for hybrid type can be estimated as area-weighted average of the MCFs of the constructed wetland types in hybrid system

881
882

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883
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
3 of 3 Estimation of CH4 Emissions from Domestic Wastewater Treated in Constructed Wetlands
STEP 3A
B
C
Emission factor
Organically degradable material in
Methane emissions
wastewater(EFj)(TOWj)(CH4)(kg CH4/kg BOD)

(kg BOD/yr)(kg CH4/yr)

Sheet 2 of 3

Sheet 1 of 3

C=A x B

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Total
884
885

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886
887
Sector Waste
Category Industrial Wastewater Treatment and Discharge
Category Code 4D2
Sheet 1 of 3 Total Organic Degradable Material in Industrial Wastewater Treated in Constructed Wetlands
STEP 1
Industrial Sector

A
Yearly flow rate of industrial
wastewater treated by constructedwetland(Wi,j)
3(m /yr)B

C

Chemical Oxygen Demand

Total organic degradable material in industrial
wastewater treated in constructed wetland(CODi)(TOWi,j)3(kg COD/m )(kg COD/yr)
C=A x B

Industrial sector 1
Industrial sector 2
Industrial sector 3

add as needed
Total
Note: Emissions from collected runoff from agricultural land and landfill leachate treated in constructed wetlands should be reported in this worksheet

888
889

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890
SectorCategory
Category Code
Sheet

Type of constructed wetland

Waste
Industrial Wastewater Treatment and Discharge
4D2
2 of 3 Estimation of CH4 Emission Factor for Industrial Wastewater Treated in Constructed Wetlands
STEP 2A
B
C
Maximum methane producing capacity
Methane correction factor
Emission factor(Bo)(MCFj)(EFj)(kg CH4/kg COD)(-)

(kg CH4/kg COD)
C=AxB

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Note: MCF for hybrid type can be estimated as area-weighted average of the MCFs of the constructed wetland types in hybrid system

891
892

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893
SectorCategory
Category Code
Sheet

Industrial Sector

Waste
Industrial Wastewater Treatment and Discharge
4D2
3 of 3 Estimation of CH4 Emissions from Industrial Wastewater Treated in Constructed Wetlands
STEP 3A
B
C
Emission Factor
Organically degradable material in
Methane emissions
wastewater(EFj)*(kg CH4/kg COD)
Sheet 2 of 3

(TOWi,j)(kg COD/yr)
Sheet 1 of 3

(CH4)
(kg CH4/yr)
C=A x B

Industrial sector 1
Industrial sector 2
Industrial sector 3
add as needed
Total*If more than one type of CW is used in an industrial sector the EF would be TOWi,j-weighted average of EFs of the CWs used.

894
895
896
897

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898
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
1 of 2 Estimation of Nitrogen in Effluent Treated in Constructed Wetlands
STEP1
A
B
C
D
Population whose Per capita protein
Fraction of
Fraction of nonwastewater
consumption
nitrogen in protein consumed protein
treated inconstructedwetlands(Pj)(people)(Protein)(kg/person/year)(FNPR)(kg N/kg protein)(FNON-CON)(-)

E
Fraction ofindustrial andcommercial codischarged
proteinF
Total nitrogen in
effluent(FIND-COM)(-)(N)(kg N/year)
F=AxBxCxDxE

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Total
899
900

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901
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
2 of 2 Estimation of N2O Emissions from Domestic Wastewater Treated in Constructed Wetlands
STEP 2A
B
C

D

Total nitrogen in effluent

Emission Factor

Conversion factor

Total N2O emissions

(Nj)

(EFj)

44/28

(kg N2O/year)(kg N/year)(kg N2O- N/kg N)

Sheet 1 of 2

D= A x B x C

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Hybrid typeSemi-natural Treatment Wetlands
Total
Note: EF for hybrid type can be estimated as area-weighted average of the EFs of the constructed wetland types in hybrid system

902
903
904

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905
Sector Waste
Category Industrial Wastewater Treatment and Discharge
Category Code 4D2
Sheet 1 of 2 Estimation of N in Effluent Treated in Constructed Wetlands

Industrial Sector

STEP 1
A
B
Total nitrogen concentration inYearly flow rate of industrial
industrial wastewater treated bywastewater treated by constructed
constructed wetlands
wetlandC
Total nitrogen effluent(Ni,j)*(TNi)(Wi,j)*(kg N/yr)(kg N/m3)(m3/yr)C=A x B

Industrial sector 1
Industrial sector 2
Industrial sector 3

add as needed
Total
Note: Indirect N2O emissions from N leaching and runoff from agricultural land are considered in Chapter 11, Volume 4 of the 2006 IPCC Guidelines and the amount of nitrogen in collected runoff fromagricultural land treated in constructed wetlands must be subtracted to avoid double counting*If more than one type of CW is used in an industrial sector, Wij and Ni,j are sum of the Wi,j and Ni,j of the CWs used, respectively.

906
907

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908
SectorCategory
Category Code
Sheet

Waste
Industrial Wastewater Treatment and Discharge
4D2
2 of 2 Estimation of N2O Emissions from Industrial Wastewater Treated in Constructed Wetlands
STEP 2A
B
C

Industrial sector

D

Total nitrogen in effluent

Emission Factor

Conversion factor

Total N2O emissions(Ni,j)(EFj)*

44/28(kg N2O/year)

kg N/year)(kg N2O- N/kg N)

Sheet 1 of 2

D= A x B x C

Industrial sector 1
Industrial sector 2
Industrial sector 3
add as needed
Total
Note: EF for hybrid type can be estimated as area-weighted average of the EFs of the constructed wetland types in hybrid system*If more than one type of CW is used in an industrial sector the EF would be Ni,j-weighted average of EFs of CWs used

909
910

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911

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912

913
914

ANNEX 7A.2

REPORTING TABLES

915
916
917
918
919

The Wetlands Supplement has only minor impacts on the Reporting Tables in Annex 8A.2 of Volume 1 of the2006 IPCC Guidelines. This annex includes the reporting tables, namely the Sectoral AFOLU Table 3 andBackground Tables 3.2, 3.3, 3.4, 3.7 and 3.9, which have been updated to take into account the methodologicalguidance in the Wetlands Supplement. The changes are explained in Section 7.2.1

920

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Table 3 AFOLU Sectoral Table (1 of 2)
Categories

Net CO2emissions/removals

Emissions
CH4

N2O

NOx

CO

NMVOCs(Gg)
3 AFOLU
3A Livestock
3A1 Enteric Fermentation
3A1a Cattle
3A1ai Dairy Cows
3A1aii Other Cattle
3A1b Buffalo
3A1c Sheep
3A1d Goats
3A1e Camels
3A1f Horses
3A1g Mules and Asses
3A1h Swine
3A1j Other (please specify)(1)
3A2 Manure Management
3A2a Cattle
3A2ai Dairy Cows
3A2aii Other Cattle
3A2b Buffalo
3A2c Sheep
3A2d Goats
3A2e Camels
3A2f Horses
3A2g Mules and Asses
3A2h Swine
3A2i Poultry
3A2j Other (please specify)
1
3B Land
3B1
Forest Land
3B1a Forest Land Remaining Forest Land
3B1b Land Converted to Forest Land
3B1bi Cropland Converted to Forest Land
3B1bii Grassland Converted to Forest Land
3B1biii Wetlands Converted to Forest Land
3B1biv Settlements Converted to Forest Land
3B1bv Other Land Converted to Forest Land
3B2
Cropland
3B2a Cropland Remaining Cropland3B2b Land Converted to Cropland3B2bi Forest Land Converted to Cropland3B2bii Grassland Converted to Cropland3B2biii Wetlands Converted to Cropland3B2biv Settlements Converted to Cropland3B2bv Other Land Converted to Cropland
3B3
Grassland
3B3a Grassland Remaining Grassland
3B3b Land Converted to Grassland
3B3bi Forest Land Converted to Grassland
3B3bii Cropland Converted to Grassland
3B3biii Wetlands Converted to Grassland
3B3biv Settlements Converted to Grassland
3B3bv Other Land Converted to Grassland
1

Net CO2 emissions/removals from land may include emissions from coastal wetlands which are not part of the total landarea of the reporting country.

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921
922

Table 3 AFOLU Sectoral Table (2 of 2)
Categories

Net CO2emissions/removals

Emissions
CH4

N2O

NOx

CO

NMVOCs(Gg)
3B4
Wetlands
3B4a Wetlands Remaining Wetlands
3B4ai Peat Extraction remaining Peat Extraction
3B4aii Flooded Land Remaining Flooded Land
3B4aiii Other Wetlands Remaining Other Wetlands
3B4b Land Converted to Wetlands
3B4bi Land Converted for Peat Extraction
3B4bii Land Converted to Flooded Land
3B4biii Land Converted to Other Wetlands
3B5
3B5 Settlements
3B5a Settlements Remaining Settlements
3B5b Land Converted to Settlements
3B5bi Forest Land Converted to Settlements
3B5bii Cropland Converted to Settlements
3B5biii Grassland Converted to Settlements
3B5biv Wetlands Converted to Settlements
3B5bv Other Land Converted to Settlements
3B6
3B6 Other Land
3B6a Other Land Remaining Other Land
3B6b Land Converted to Other Land
3B6bi Forest Land Converted to Other Land
3B6bii Cropland Converted to Other Land
3B6biii Grassland Converted to Other Land
3B6biv Wetlands Converted to Other Land
3B6bv Settlements Converted to Other Land
3C Aggregate Sources and Non-CO2 Emissions(2)
Sources on Land
3C1
Burning
3C1a Burning in Forest Land
3C1b Burning in Cropland3C1c Burnings in Grassland
3C1d Burnings in All Other Land
3C2
Liming
3C3
Urea Fertilization(3)
3C4
Direct N2O Emissions from Managed Soils
3C5
Indirect N2O Emissions from Managed Soils
Indirect N2O Emissions from Manure
3C6
Management
3C7
Rice Cultivations
3C8
CH4 from drained organic soils
3C9
CH4 from drainage ditches on organic soils
3C10 CH4 from rewetting of organic soils
CH4 emissions from rewetting of mangroves
3C11
and tidal marshes
3C12 N2O emissions from aquaculture
CH4 emissions from rewetted and created
3C13
wetlands on inland wetland mineral soils
3C14 Other (please specify)
3D Other
3D1
Harvested Wood Products
3D2
Other (please specify)

923
924

(1) Indirect N2O emissions are not included here (see category 3C6).

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925
926
927
928
929

(2) If CO2 emissions from Biomass Burning are not already included in Table 3.2 (Carbon stock changes background table),they should be reported here.
(3) Countries may report by land categories if they have the information.
* Cells to report emissions of NOx, CO, and NMVOC have not been shaded although the physical potential for emissions islacking for some categories.

Documentation box:

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930

Table 3.2 AFOLU Background Table: 3B Carbon stock changes, emissions, and removals in AFOLU (1 of 2)
Net carbon stock change and CO2 emissions/removals

Surface Area

Biomass

Categories

Mineral Organic
4
soils
soils

(ha)

Total

IncreaDecreasese

Carbonemitted as
CH4 and
CO from(1)
fires

Dead organic matterNet
carbonstockchangeCarbonNet carbon emitted asstock
CH4 and
CO fromchange(1)fires(Gg C)

Net
carbonstockchange

Soils
Net
Net
carboncarbonemissionsstockchange in /removals
mineral in organic
5
(2)
soils
soils

Net CO2emissions(Gg CO2)

2

3B Land
3B1
Forest Land
3B1a Forest Land Remaining Forest Land
3B1b Land Converted to Forest Land
3B1bi Cropland Converted to Forest Land
3B1bii Grassland Converted to Forest Land
3B1biii Wetlands Converted to Forest Land
3B1biv Settlements Converted to Forest Land
3B1bv Other Land Converted to Forest Land
3B2
Cropland
3B2a Cropland Remaining Cropland3B2b Land Converted to Cropland3B2bi Forest Land Converted to Cropland3B2bii Grassland Converted to Cropland3B2biii Wetlands Converted to Cropland3B2biv Settlements Converted to Cropland3B2bv Other Land Converted to Cropland
3B3
Grassland
3B3a Grassland Remaining Grassland
3B3b Land Converted to Grassland
3B3bi Forest Land Converted to Grassland
3B3bii Cropland Converted to Grassland
3B3biii Wetlands Converted to Grassland
3B3biv Settlements Converted to Grassland
3B3bv Other Land Converted to Grassland
2

Net carbon stock change and CO2 emissions/removals from land may include emissions from coastal wetlands which are not part of the total land area of the reporting country. Land areas should bespecified as included or not included in the total land area. The sum of the land areas for the six land-use categories included only those areas which are part of the total land area of the country.

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Table 3.2 AFOLU Background Table: 3B Carbon stock changes, emissions, and removals in AFOLU (1 of 2)
Surface Area

Net carbon stock change and CO2 emissions/removals
Biomass

Mineral Organic
4
soils
soils

Categories

Total

IncreaDecreasese

Carbonemitted as
CH4 and
CO from(1)
fires

Dead organic matterNet
carbonstockchange(ha)

CarbonNet carbon emitted asstock
CH4 and
CO fromchange(1)fires(Gg C)

Soils

Net
carbonstockchangeNet
Net
carboncarbonemissionsstockchange in /removals
mineral in organic
5
(2)
soils
soils

Net CO2emissions(Gg CO2)

(3)

931
932
933
934
935
936
937
938

3B4
Wetlands
3B5
Settlements
3B5a Settlements Remaining Settlements
3B5b Land Converted to Settlements
3B5bi Forest Land Converted to Settlements
3B5bii Cropland Converted to Settlements
3B5biii Grassland Converted to Settlements
3B5biv Wetlands Converted to Settlements
3B5bv Other Land Converted to Settlements
3B6
Other Land
3B6a Other Land Remaining Other Land
3B6b Land Converted to Other Land
3B6bi Forest Land Converted to Other Land
3B6bii Cropland Converted to Other Land
3B6biii Grassland Converted to Other Land
3B6biv Wetlands Converted to Other Land
(1) Where the carbon contained in the emissions of CH4 and CO is significant part of the sectoral emissions, this should be copied from the corresponding columns in the Sectoral Background Table 3.4.
This amount of carbon emitted as CH4 and CO is then subtracted from carbon stock change to avoid double counting (see Volume 4, Section 2.2.3).
(2) The activity data used for this column correspond to the difference between the column Area and the Area of organic soils.
(3) CO2 Emissions from Wetlands are reported in a separate background table (Table 3.3) that includes all gases emitted from Wetlands.
(4) Areas of organic soils include drained, rewetted and restored organic soils as well as coastal wetlands with organic soils. Details of the subdivision and related emission/removal factors should be givenin the national inventory report.
(5) The net loss/gain from all types of organic soils should be reported here (see also footnote 4).

Documentation box:

939
940

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Table 3.3 AFOLU Background Table: Emissions in Wetlands (3B4)
Activity data
Categories
Area
(ha)

Net
emissions/remo
vals
CO2

Emissions
CH4
(Gg)

N2O

3B4 Wetlands
3B4a
Wetlands Remaining Wetlands
3B4ai Peat Extraction remaining Peat Extraction
3B4aii Flooded Land Remaining Flooded Land1
3B4aiii Other Wetlands Remaining Other Wetlands
3B4b
Land Converted to Wetlands
3B4bi Land Converted for Peat Extraction
3B4bii Land Converted to Flooded Land1
3B4biii Land Converted to Other Wetlands

942
943
Documentation box:

944
945

(1) Detailed information on Other Wetlands should be included in the national inventory report.

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947

Table 3.4 AFOLU Background Table: Burning (3C1)
Activity data

(4)

(3)

Categories(1)

Descri
(2
ption
)

Unit
(ha or kg
dm)

Information item:
Carbon emitted as(5)
CH4 and CO

Emissions
Value
s

CO2
Biomass

DOM

CO
SOM

(6)

Biomass

DOM

CH4
SOM
(Gg)

(6)

Biomass

(4)

DOM

SOM

(6)

NOx

N2O

Biomass

DOM(C Gg)

3C1 Burning
Burning in Forest Land
Controlled Burning
Wildfires
Burning in Cropland
Burning in Cropland Remaining
CroplandControlled Burning
Wildfires
Burning in Forest Land Converted to
CroplandControlled Burning
Wildfires
Burning in Non Forest Land
Converted to CroplandControlled Burning
Wildfires
Burning in Grassland
Burning in Grassland Remaining
Grassland
Controlled Burning
Wildfires
Burning in Forest Land Converted to
Grassland
Controlled Burning
Wildfires
Burning in Non Forest Land
Converted to Grassland

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Table 3.4 AFOLU Background Table: Burning (3C1)
Activity data

(4)

(3)

Categories(1)

Descri
(2
ption
)

Unit

Information item:
Carbon emitted as(5)
CH4 and CO

Emissions
Value
s

CO2
BiomassDOM(ha or kg
dm)

CO
SOM

(6)

Biomass

DOM

CH4
SOM

(6)

Biomass

(Gg)

(4)

DOM

SOM

(6)

NOx

N2O

Biomass

DOM(C Gg)

Controlled Burning
Wildfires
Burning in All Other Land
Burning in Other Land Remaining All
Other Land
Controlled Burning
Wildfires
Burning in Forest Land Converted to
All Other Land
Controlled Burning
Wildfires
Burning in Non Forest Land
Converted to All Other Land
Controlled Burning
Wildfires

948
949
950
951
952
953
954
955
956
957
958

(1) Parties should report both Controlled/Prescribed Burning and Wildfires emissions, where appropriate, in a separate manner.
(2) For each land type data should be selected between area burned or biomass/soil carbon burned. Units for area will be in hectare (ha) and for biomass/soil carbon burned in kilogram dry matter (kg dm).
(3) If CO2 emissions from burning are not already included in Table 3.2 and 3.3 (Carbon stock changes background table), they should be reported here. Carbon stock changes associated with burning
should not also be reported in Table 3.2 and 3.3 to avoid double counting.
(4) CO2, CH4 and CO emissions from biomass burning, DOM and SOM are reported separately.
(5) Where the carbon contained in the emissions of CH4 and CO is a significant part of the sectoral emissions this should be transferred to the corresponding columns in the Sectoral Background Table 3.2.
This amount of carbon emitted as CH4 and CO is then subtracted from carbon stock change to avoid double counting. The conversion factors to convert CH4 and CO to C (as input to Table 3.2) are 12/16
for CH4 and 12/28 for CO. (see Volume 4, Section 2.2.3).
(6) Emissions from soil organic matter are occurring when organic soils and peatlands are burned but are not relevant for mineral soils.

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961

Table 3.7 AFOLU Background Table: Direct N2O emissions from Managed Soils (3C4)
Activity data
Categories(1)

Emissions

Total amount of nitrogen applied

N2O(Gg N/yr)(Gg)

3C4 Direct N2O Emissions from Managed Soils
Inorganic N fertilizer application
Forest Land
Cropland
Grassland
Wetlands
Settlements
Other Land
Organic N applied as fertilizer (manure and sewage sludge)
Forest Land
Cropland
Grassland
Wetlands
Settlements
Other Land
Urine and dung N deposited on pasture, range and paddock by grazing(2)
animals
N in crop residues

3

Area
(ha)
N mineralization/immobilization associated with loss/gain of soil organic matter
resulting from change of land use or management of mineral soils
Drainage/management of organic soils (i.e., Histosols)

962
963
964
965
966

(1) Countries will report at the aggregation level if their activity data allows them within each category. If country has disaggregated data by land use, reporting is also
possible using this table.
(2) Only for Grassland.
(3) Only for Cropland.

967
968
969

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Table 3.9 AFOLU Background Table: Non-CO2 GHG emissions not included elsewhere(3C7 to 3C14)
Activity data

Categories(ha)

Emissions
CH4

N2O
(Gg)

(1)

3C7 Rice Cultivations(2)(3)
3C8 CH4 from drained organic soils(2)
3C9 CH4 from drainage ditches on organic soils(2)
3C10 CH4 from rewetting of organic soils
3C11 CH4 emissions from rewetting of mangroves and(2)
tidal marshes(2)
3C12 N2O emissions from aquaculture
3C13 CH4 emissions from rewetted and created wetlands(2)
on inland wetland mineral soils
3C14 Other (please specify)

971
972
973
974

(1) If a country wishes to report direct N2O emissions from N fertilizer application to rice field, it should be reported here. Otherwise, in Table 3.7.
(2) Use appropriate subcategories highlighting e.g. land-use category and/or other relevant specifications.

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