3

LUCF SECTOR GOOD PRACTICEGUIDANCE

IPCC Good Practice Guidance for LULUCF

Chapter 3: LUCF Sector Good Practice Guidance

AUTHORS AND REVIEW EDITORS
Co-ordinating Lead Authors
Gert-Jan Nabuurs (The Netherlands), N.H. Ravindranath (India), and Keith Paustian (USA)Annette Freibauer (Germany), William Hohenstein (USA), and Willy Makundi (Tanzania)

Lead Authors
Harald Aalde (Norway), Abdelazim Yassin Abdelgadir (Sudan), Anwar Sheikhaddin Abdu Khalil (Bahrain),James Barton (New Zealand), Kathryn Bickel (USA), Samsudin Bin-Musa (Malaysia), Dominique Blain(Canada), Rizaldi Boer (Indonesia), Kenneth Byrne (Ireland), Carlos Cerri (Brazil), Lorenzo Ciccarese (Italy),David-Cruz Choque (Bolivia), Eric Duchemin (Canada), Lucien Dja (Ivory Coast), Justin Ford-Robertson (New
Zealand), Wojciech Galinski (Poland), Jean-Claude Germon (France), Hector Ginzo (Argentina), Michael
Gytarsky (Russian Federation), Linda Heath (USA), Denis Loustau (France), Tijani Mandouri (Morocco), Josef
Mindas (Slovakia), Kim Pingoud (Finland), John Raison (Australia), Vladimir Savchenko (Belarus), Dieter
Schöne (UN-FAO), Risto Sievanen (Finland), Kenneth Skog (USA), Keith Smith (UK), and Deying Xu (China)

Contributing Authors
Mark Bakker (France), Martial Bernoux (France/Brazil), Jagtar Bhatti (Canada), Rich Conant (USA), Mark
Harmon (USA), Yasuhiko Hirakawa (Japan), Toshiro Iehara (Japan), Moriyoshi Ishizuka (Japan), Esteban
Jobbagy (Argentina), Jukka Laine (Finland), Marna van der Merwe (South Africa), Indu K. Murthy (India),David Nowak (USA), Steve Ogle (USA), P. Sudha (India), Bob Scholes (South Africa), and Xiaoquan Zhang(China)

Review Editors
Sergio Gonzalez-Martineaux (Chile), Anke Herold (Germany), and Audun Rosland (Norway)

3.2

IPCC Good Practice Guidance for LULUCF

Chapter 3: LUCF Sector Good Practice GuidanceContents
3.1

INTRODUCTION

3.11

3.1.1

Inventory and Reporting Steps ...................................................................................................... 3.11

3.1.2

Linkage between this Chapter and the IPCC Guidelines’ Reporting Categories .......................... 3.11

3.1.2.1 Changes in forest and other woody biomass stocks................................................................. 3.13
3.1.2.2 Forest and grassland conversion.............................................................................................. 3.13
3.1.2.3 Abandonment of croplands, pastures, or other managed lands................................................ 3.13
3.1.2.4 CO2 emissions and removals from soils .................................................................................. 3.14
3.1.2.5 Other categories of reporting and specific cases...................................................................... 3.14
3.1.3

Definitions of Carbon Pools.......................................................................................................... 3.14

3.1.4

General Methods ........................................................................................................................... 3.15

3.1.5

Tier Levels .................................................................................................................................... 3.16

3.1.6

Choice of Method.......................................................................................................................... 3.17

3.1.7

Reporting....................................................................................................................................... 3.20

3.1.8

Generic Climatic Zones................................................................................................................. 3.20

3.2

FOREST LAND
3.2.1

3.23

Forest Land Remaining Forest Land ............................................................................................. 3.23

3.2.1.1 Change in carbon stocks in living biomass.............................................................................. 3.24
3.2.1.2 Change in carbon stocks in dead organic matter ..................................................................... 3.32
3.2.1.3 Change in carbon stocks in soils.............................................................................................. 3.38
3.2.1.4 Non-CO2 greenhouse gas emissions ........................................................................................ 3.45
3.2.2

Land Converted to Forest Land..................................................................................................... 3.50

3.2.2.1 Change in carbon stocks in living biomass.............................................................................. 3.51
3.2.2.2 Change in carbon stocks in dead organic matter ..................................................................... 3.56
3.2.2.3 Change in carbon stocks in soils.............................................................................................. 3.60
3.2.2.4 Non-CO2 greenhouse gas emissions ........................................................................................ 3.65
3.2.3

Completeness ................................................................................................................................ 3.66

3.2.4

Developing a Consistent Time Series ........................................................................................... 3.66

3.2.5

Reporting and Documentation ...................................................................................................... 3.66

3.2.6

Inventory Quality Assurance/Quality Control (QA/QC)............................................................... 3.68

3.3

CROPLAND
3.3.1

3.69

Cropland Remaining Cropland...................................................................................................... 3.69

3.3.1.1 Change in carbon stocks in living biomass.............................................................................. 3.70
3.3.1.2 Change in carbon stocks in soils.............................................................................................. 3.74
3.3.1.3 Non-CO2 greenhouse gas emissions ........................................................................................ 3.82
3.3.2

Land Converted to Cropland ......................................................................................................... 3.83

IPCC Good Practice Guidance for LULUCF

3.3

Chapter 3: LUCF Sector Good Practice Guidance

3.3.2.1 Change in carbon stocks living biomass.................................................................................. 3.84
3.3.2.2 Change in carbon stocks in soils.............................................................................................. 3.89
3.3.2.3 Non-CO2 greenhouse gas emissions ........................................................................................ 3.93
3.3.3

Completeness ................................................................................................................................ 3.95

3.3.4

Developing a Consistent Time Series ........................................................................................... 3.95

3.3.5

Reporting and Documentation ...................................................................................................... 3.96

3.3.6

Inventory Quality Assurance/Quality Control (QA/QC)............................................................... 3.96

3.3.7

Estimation of Revised GPG Tier 1 Defaults for Mineral Soil C Emissions/Removals
for Cropland .................................................................................................................................. 3.97

3.4

GRASSLAND
3.4.1

3.105

Grassland Remaining Grassland ................................................................................................. 3.105

3.4.1.1 Change in carbon stocks in living biomass............................................................................ 3.106
3.4.1.2 Change in carbon stocks in soils............................................................................................ 3.111
3.4.1.3 Non-CO2 greenhouse gas emissions ...................................................................................... 3.120
3.4.2

Land Converted to Grassland ...................................................................................................... 3.120

3.4.2.1 Change in carbon stocks in biomass ...................................................................................... 3.121
3.4.2.2 Change in carbon stocks in soils............................................................................................ 3.126
3.4.2.3 Non-CO2 greenhouse gases ................................................................................................... 3.130
3.4.3

Completeness .............................................................................................................................. 3.130

3.4.4

Developing a Consistent Time Series ......................................................................................... 3.131

3.4.5

Reporting and Documentation .................................................................................................... 3.131

3.4.6

Inventory Quality Assurance/Quality Control (QA/QC)............................................................. 3.131

3.4.7

Estimation of Revised GPG Tier 1 Defaults for Grassland Management ................................... 3.132

3.5

WETLANDS

3.135

3.5.1

Wetlands Remaining Wetlands ................................................................................................... 3.135

3.5.2

Land Converted to Wetlands....................................................................................................... 3.135

3.5.2.1 Change in carbon stocks in land converted to peat extraction ............................................... 3.136
3.5.2.2 Change in carbon stocks in land converted to flooded land (Reservoirs).............................. 3.140
3.5.3

Completeness .............................................................................................................................. 3.140

3.5.4

Developing a Consistent Time Series ......................................................................................... 3.140

3.5.5

Reporting and Documentation .................................................................................................... 3.141

3.5.6

Inventory Quality Assurance/Quality Control (QA/QC)............................................................. 3.141

3.6

SETTLEMENTS

3.143

3.6.1

Settlements Remaining Settlements ............................................................................................ 3.143

3.6.2

Land Converted to Settlements ................................................................................................... 3.143

3.7

OTHER LAND

3.145

3.7.1

Other Land Remaining Other Land............................................................................................. 3.145

3.7.2

Land Converted to Other Land.................................................................................................... 3.145

3.7.2.1 Change in carbon stocks in living biomass............................................................................ 3.145
3.7.2.2 Change in carbon stocks in soils............................................................................................ 3.147

3.4

IPCC Good Practice Guidance for LULUCF

Chapter 3: LUCF Sector Good Practice Guidance

3.7.3

Completeness .............................................................................................................................. 3.149

3.7.4

Developing a Consistent Time Series ......................................................................................... 3.149

3.7.5

Reporting and Documentation .................................................................................................... 3.149

3.7.6

Inventory Quality Assurance/Quality Control (QA/QC)............................................................. 3.149

Annex 3A.1

Biomass Default Tables for Section 3.2 Forest Land

3.151

Annex 3A.2

Reporting Tables and Worksheets

3.187

Appendix 3a.1 Harvested Wood Products: Basis for Future
Methodological Development

3.257

Appendix 3a.2 Non-CO2 Emissions from Drainage and Rewetting of Forest
Soils: Basis For Future Methodological Development

3.273

Appendix 3a.3 Wetlands Remaining Wetlands: Basis for Future Methodological Development

3.277

Appendix 3a.4 Settlements: Basis for Future Methodological
Development

3.295

References

3.301

IPCC Good Practice Guidance for LULUCF

3.5

Chapter 3: LUCF Sector Good Practice Guidance

Equations
Equation 3.1.1

Annual carbon stock change in a given pool as a function of gains and losses ......... 3.16

Equation 3.1.2

Annual carbon stock change in a given pool.............................................................. 3.16

Equation 3.2.1

Annual emissions or removals from forest land remaining forest land...................... 3.23

Equation 3.2.2

Annual change in carbon stocks in living biomass in forest land remaining
forest land (Default Method)...................................................................................... 3.24

Equation 3.2.3

Annual change in carbon stocks in living biomass in forest land remaining
forest land (Stock Change Method) ........................................................................... 3.24

Equation 3.2.4

Annual increase in carbon stocks due to biomass increment in forest
land remaining forest land......................................................................................... 3.25

Equation 3.2.5

Average annual increment in biomass ....................................................................... 3.26

Equation 3.2.6

Annual decrease in carbon stocks due to biomass loss in forest landremaining forest land ................................................................................................. 3.26

Equation 3.2.7

Annual carbon loss due to commercial fellings ......................................................... 3.27

Equation 3.2.8

Annual carbon loss due to fuelwood gathering.......................................................... 3.27

Equation 3.2.9

Annual other losses of carbon.................................................................................... 3.28

Equation 3.2.10 Annual change in carbon stocks in dead organic matter in forest landremaining forest land ................................................................................................. 3.32
Equation 3.2.11 Annual change in carbon stocks in dead wood in forest land remaining
forest land (Option 1)................................................................................................ 3.33
Equation 3.2.12 Annual change in carbon stocks in dead wood in forest landremaining forest land (Option 2)................................................................................ 3.34
Equation 3.2.13 Annual change in carbon stocks in litter in forest land remaining forest land ........... 3.35
Equation 3.2.14 Annual change in carbon stocks in mineral soils in forest landremaining forest land ................................................................................................. 3.40
Equation 3.2.15 CO2 emissions from drained organic forest soils ....................................................... 3.42
Equation 3.2.16 Soil organic carbon content........................................................................................ 3.43
Equation 3.2.17 Direct N2O emissions from managed forests ............................................................. 3.46
Equation 3.2.18 Direct N2O emissions from forest fertilisation........................................................... 3.46
Equation 3.2.19 Estimation of non-CO2 emissions from C released.................................................... 3.49
Equation 3.2.20 Estimation of GHGs directly released in fires ........................................................... 3.49
Equation 3.2.21 Annual change in carbon stocks in land converted to forest land ............................. 3.51
Equation 3.2.22 Annual change in carbon stocks in living biomass in land converted toforest land (Tier 1) ..................................................................................................... 3.51
Equation 3.2.23 Annual increase in carbon stocks in living biomass in land converted
to forest land .............................................................................................................. 3.52
Equation 3.2.24 Annual decrease in carbon stocks in living biomass due to losses in land
converted to forest land.............................................................................................. 3.52
Equation 3.2.25 Annual change in carbon stocks in living biomass in land converted toforest land (Tier 2) ..................................................................................................... 3.53
Equation 3.2.26 Change in carbon stocks in living biomass in land annually converted toforest land .................................................................................................................. 3.53

3.6

IPCC Good Practice Guidance for LULUCF

Chapter 3: LUCF Sector Good Practice Guidance

Equation 3.2.27 Annual change in carbon stocks in dead wood in land converted to forest land........ 3.57
Equation 3.2.28 Annual change in carbon stocks in dead wood in land converted to forest land........ 3.57
Equation 3.2.29 Annual change in carbon stocks in litter in land converted to forest land.................. 3.58
Equation 3.2.30 Annual change in carbon stocks in litter in land converted to forest land.................. 3.58
Equation 3.2.31 Annual change in carbon stocks in mineral soils in land converted to forest land..... 3.62
Equation 3.2.32 Annual change in carbon stocks in mineral soils upon afforestation1 ....................... 3.63
Equation 3.2.33 CO2 emissions from drained organic soils in land converted to forest land............... 3.63
Equation 3.3.1

Annual change in carbon stocks in cropland remaining cropland.............................. 3.70

Equation 3.3.2

Annual change in carbon stocks in soils in cropland remaining cropland ................. 3.74

Equation 3.3.3

Annual change in carbon stocks in mineral soils for a single cropland system ......... 3.75

Equation 3.3.4

Annual change in carbon stocks in mineral soils in cropland remaining cropland .... 3.78

Equation 3.3.5

CO2 emissions from cultivated organic soils in cropland remaining cropland .......... 3.79

Equation 3.3.6

Annual carbon emissions from agricultural lime application .................................... 3.80

Equation 3.3.7

Total change in carbon stocks in land converted to cropland .................................... 3.83

Equation 3.3.8

Annual change in carbon stocks in living biomass in land converted to cropland..... 3.85

Equation 3.3.9

Change in carbon stocks as a result of clearing biomass in a land use conversion .... 3.86

Equation 3.3.10 Carbon losses from biomass burning, on-site and off-site ......................................... 3.86
Equation 3.3.11 Carbon losses from biomass decay ............................................................................ 3.87
Equation 3.3.12 Annual change in carbon stocks in soils in land converted to cropland..................... 3.89
Equation 3.3.13 Total annual emissions of N2O from mineral soils in land converted to cropland..... 3.93
Equation 3.3.14 N2O emissions as a result of the disturbance associated with land-use
conversion of forest, grassland, or other land to cropland ......................................... 3.94
Equation 3.3.15 Annual nitrogen released by net soil organic mineralisation as a resultof the disturbance (based on soil C mineralised) ....................................................... 3.94
Equation 3.4.1

Annual change in carbon stocks in grassland remaining grassland ......................... 3.105

Equation 3.4.2

Annual change in carbon stocks in living biomass in grassland
remaining grassland ................................................................................................. 3.106

Equation 3.4.3

Annual change in carbon stocks in living biomass in grassland
remaining grassland ................................................................................................. 3.107

Equation 3.4.4

Annual change in living biomass – Rate Approach ................................................. 3.107

Equation 3.4.5

Annual change in living biomass – Difference Approach ....................................... 3.108

Equation 3.4.6

Total biomass ........................................................................................................... 3.108

Equation 3.4.7

Annual change in carbon stocks in soils in grassland remaining grassland ............. 3.111

Equation 3.4.8

Annual change in carbon stocks in mineral soils for a single grassland system ...... 3.112

Equation 3.4.9

Annual change in carbon stocks in mineral soils in total grassland
remaining grassland ................................................................................................. 3.113

Equation 3.4.10 CO2 emissions from cultivated organic soils in grassland remaining grassland ...... 3.114
Equation 3.4.11 Annual carbon emissions from agricultural lime application .................................. 3.115
Equation 3.4.12 Total change in carbon stocks in land converted to grassland ................................. 3.120
Equation 3.4.13 Annual change in carbon stocks in living biomass in land converted to grassland.. 3.122
Equation 3.4.14 Change in carbon stocks as a result of biomass clearing during
land use conversion.................................................................................................. 3.123
Equation 3.4.15 Carbon losses from biomass burning, on-site and off-site ....................................... 3.123

IPCC Good Practice Guidance for LULUCF

3.7

Chapter 3: LUCF Sector Good Practice Guidance

Equation 3.4.16 Carbon losses from biomass decay .......................................................................... 3.124
Equation 3.4.17 Annual change in carbon stocks in soils in land converted to grassland (LG)......... 3.126
Equation 3.5.1

Change in carbon stocks in land converted to wetlands........................................... 3.136

Equation 3.5.2

Annual change in carbon stocks in land converted to peat extraction...................... 3.136

Equation 3.5.3

Annual change in carbon stocks in living biomass in land converted topeat extraction.......................................................................................................... 3.137

Equation 3.5.4

Annual change in carbon stocks in soils in land converted to peat extraction ......... 3.137

Equation 3.5.5

Annual change in carbon stocks in soils due to drainage of organic soils
converted to peat extraction ..................................................................................... 3.138

Equation 3.5.6

Annual change in carbon stocks in living biomass in land converted
to flooded land ......................................................................................................... 3.140

Equation 3.6.1

Annual change in carbon stocks in living biomass in forest land converted
to settlements (FS) ................................................................................................... 3.143

Equation 3.7.1

Annual change in carbon stocks in land converted to “Other Land” ....................... 3.145

Equation 3.7.2

Annual change in carbon stocks in living biomass in land
converted to “Other Land”....................................................................................... 3.146

Equation 3.7.3

Annual change in carbon stocks in mineral soils in land converted
to “Other Land”........................................................................................................ 3.148

Figures

3.8

Figure 3.1.1

Decision Tree for Identification of Appropriate Tier-Level for Land
Remaining in the same Land Use Category (Example given for Forest
Land Remaining Forest Land, FF) ................................................................................ 3.18

Figure 3.1.2

Decision Tree for Identification of Appropriate Tier-Level for Land
Converted to another Land Use Category (Example given for Land
Converted to Forest Land, LF) ...................................................................................... 3.19

Figure 3.2.1

Two temporally averaged values of soil organic carbon corresponding to different
combinations of forest soils, management practices and disturbance regimes.............. 3.39

IPCC Good Practice Guidance for LULUCF

Chapter 3: LUCF Sector Good Practice Guidance

TablesTable 3.1.1

Mapping between the sections of Chapter 5 of the 1996 IPCC Guidelines
and the sections of Chapter 3 of this report ................................................................... 3.12

Table 3.1.2

Definitions for terrestrial pools used in Chapter 3......................................................... 3.15

Table 3.1.3

Sub-categories within a given land use section ............................................................. 3.20

Table 3.2.1

Updated defaults for litter carbon stocks and transition period . .................................. 3.36

Table 3.2.2

Updated defaults of natural mortality rates, dead wood stocks, and live:deadratios ............................................................................................................................ 3.37

Table 3.2.3

Default values for CO2-C emission factor for drained organic soils
in managed forests......................................................................................................... 3.42

Table 3.2.4

Default reference (under native vegetation) soil organic C stocks (SOCRef) ................ 3.43

Table 3.2.5

Sources of uncertainty in estimating CO2 emission/removal from forest soil
and DOM pools ............................................................................................................. 3.61

Table 3.3.1

Tier descriptions for subcategories under cropland remaining cropland ....................... 3.70

Table 3.3.2

Default coefficients for aboveground woody biomass and harvest cycles incropping systems containing perennial species ............................................................. 3.71

Table 3.3.3

Default reference (under native vegetation) soil organic C stocks (SOCRef) ................ 3.76

Table 3.3.4

Relative stock change factors (FLU, FMG, and FI) (over 20 years) for
different management activities on cropland ................................................................ 3.77

Table 3.3.5

Annual emission factors (EF) for cultivated organic soils ............................................ 3.79

Table 3.3.6

Tier descriptions for subcategories under land converted to cropland (LC).................. 3.84

Table 3.3.7

Default biomass carbon stocks removed due to land conversion to cropland ............... 3.87

Table 3.3.8

Default biomass carbon stocks present on land converted to cropland in
the year following conversion ....................................................................................... 3.88

Table 3.3.9

Relative soil stock change factors (FLU, FMG, FI) for land-use
conversions to cropland................................................................................................. 3.92

Table 3.4.1

Tier descriptions for subcategories under grassland remaining grassland................... 3.106

Table 3.4.2

Default estimates for standing biomass grassland (as dry matter) andaboveground net primary production, classified by IPCC climate zones. ................... 3.109

Table 3.4.3

Default expansion factors (root-to-shoot [R:S] ratios) for the majorsavannah/rangeland ecosystems of the world.............................................................. 3.110

Table 3.4.4

Default reference (under native vegetation) soil organic c stocks (SOCRef) ................ 3.117

Table 3.4.5

Relative stock change factors for grassland management ........................................... 3.118

Table 3.4.6

Annual emission factors (EF) for managed grassland organic soils............................ 3.118

Table 3.4.7

Tier descriptions for subcategories under land converted to grassland ....................... 3.122

Table 3.4.8

Default biomass carbon stocks removed due to land conversion to grassland ............ 3.124

Table 3.4.9

Default biomass carbon stocks present on land converted to grassland. ..................... 3.125

Table 3.4.10

Relative soil stock change factors for land-use conversions to grassland ................... 3.128

Table 3.5.1

Sections and appendices addressing major greenhouse gas emissions frommanaged wetlands in this report .................................................................................. 3.135

Table 3.5.2

Emission factors and associated uncertainty for organic soils after drainage.............. 3.138

IPCC Good Practice Guidance for LULUCF

3.9

Chapter 3: LUCF Sector Good Practice Guidance

Boxes

3.10

Box 3.1.1

Framework of Tier Structure in the Good Practice Guidance ....................................... 3.17

Box 3.2.1

Organic soils, peat lands and wetlands .......................................................................... 3.38

Box 3.3.1

Good practice in derivation of country-specific emission factors ................................. 3.95

IPCC Good Practice Guidance for LULUCF