Annex 1: Worksheets

ANNEX 1

WORKSHEETS

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.1

Volume 4: Agriculture, Forestry and Other Land Use

Authors
Zoltan Somogyi (European Commission/Hungary)
Joe Mangino (USA), Stephen Ogle (USA), John Raison (Australia), and Louis Verchot (ICRAF)

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2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Worksheets

Contents
Annex 1

Worksheets

3A1

Enteric Fermentation ..........................................................................................................................A1.7

3A2

Manure Management..........................................................................................................................A1.7

3B1

Forest Land.........................................................................................................................................A1.9

3B2

Cropland...........................................................................................................................................A1.21

3B3

Grassland..........................................................................................................................................A1.28

3B4

Wetlands...........................................................................................................................................A1.34

3B5

Settlements .......................................................................................................................................A1.40

3B6

Other Land .......................................................................................................................................A1.45

3C1

Greenhouse gas emissions from Biomass Burning ..........................................................................A1.48

3C2

Liming ..............................................................................................................................................A1.55

3C3

Urea Fertilization..............................................................................................................................A1.56

3C4

Direct N2O emissions from Managed Soils......................................................................................A1.57

3C5

Indirect N2O emissions from Managed Soils ...................................................................................A1.59

3C6

Indirect N2O emissions from Manure Management.........................................................................A1.61

3C7

Rice Cultivation ...............................................................................................................................A1.63

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

INTRODUCTION
This Annex presents worksheets to enable inventory compilers to readily implement the Tier 1 methods. Note
that, in many cases, these worksheets are also applicable to Tier 2 methods, where the same equations andvariables are applied together with country-specific information. Volume 1, Chapter 8 gives guidance on how toreport the resulting emission and removal estimates.
Tables A1.1, A1.2, and A1.3 below provide the summary of Tier 1 worksheets available in this Volume. These
worksheets are presented according to the following three broad categories in the Reporting Guidance andTables (Volume 1, Table 8.2):
1.
2.
3.

Worksheets for Livestock (3A)
Worksheets for Land (3B)
Worksheets for Aggregate sources and non- CO2 emissions sources on land (3C)

Worksheets for Livestock include Enteric Fermentation and Manure Management worksheets. Worksheets forLand are grouped into six land-use categories and each group is sub-divided into three: biomass worksheets;dead organic matter worksheets; and soil worksheets (which are further divided into mineral soils and organicsoils). Worksheets for aggregate sources and non-CO2 emissions sources on land include worksheets for: 1)
greenhouse emissions from Biomass Burning; 2) Liming; 3) Urea Fertilization; 4) Direct and Indirect N2Oemissions from Managed Soils and Manure Management; and 5) Rice Cultivation.
All worksheets are labelled according to:1) Sector (i.e., AFOLU)
2) Category/subcategory (see category list in Table 8.2 of Volume 1)
3) Category code (also in Table 8.2); and
4) Sheet number
Worksheets for land-use categories contain columns for both the initial and final land-use categories. The
worksheets allow further stratification using the column for subcategories for the reporting year.
When using the worksheets, care should be taken to apply the appropriate units for both the input, as well as theoutput values. Note that while a positive stock-change implies the stock increases, for the purpose of reporting,the signs are always positive (+) for emissions and negative (-) for removals or uptake.
Abbreviations used in the worksheets for the units of the variables are the following:C = carbon
yr = year
ha = hectare
dm = dry massag = above-groundbg = below-ground
GHG = greenhouse gas“-“ means dimensionless

A1.4

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Worksheets

TABLE A1.1
TIER 1 WORKSHEETS AND ASSUMPTIONS FOR LAND-USE BASED C STOCK CHANGES
Biomass 1
or Peat 3

Deadorganic
matter 2

MineralOrganic

FL Remaining FL

Yes

0

0

Yes

Land Converted to FL

Yes

Yes

Yes

Yes

CL Remaining CL

Yes

0

Yes

Yes

Land Converted to CL

Yes

Yes

Yes

Yes

GL Remaining GL

0

0

Yes

Yes

Land Converted to GL

Yes

Yes

Yes

Yes

WL Remaining WL

Yes

NA

NA

NA

NA

NA

Land-usecategory

Land-use subcategory

Forest Land (FL)

Cropland (CL)

Grassland (GL)Wetlands (WL)

Settlements (SL)Other Land (OL)

Soils

5

Land Converted to WL

Yes

Yes

SL Remaining SL

0

0

0

Yes

Yes

Yes

Yes

4

Land Converted to SL

Yes

OL Remaining OL

NA

NA

NA

NA

Land Converted to OL

Yes

NA

Yes

Yes

Notes:
Yes = worksheets for Tier 1 methods are available.
0 = default assumption is that emissions are zero or in equilibrium; no worksheet is needed.
NA = not applicable1

Includes above-ground and below-ground biomass unless specified.
Includes dead wood and litter.
3
Peat is applicable only to Wetlands.
4
Includes only above-ground biomass; C stock changes from below-ground biomass is zero.
5
Use the worksheet for Cropland, if needed22006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.5

Volume 4: Agriculture, Forestry and Other Land Use

TABLE A1.2
TIER 1 WORKSHEETS AND ASSUMPTIONS FOR LAND-USE BASED NON- CO2 EMISSIONS

Land-use category
Forest Land (FL)

Cropland (CL)

Grassland (GL)Wetlands (WL)

Settlements (SL)Other Land (OL)Non-CO2
from FireCH4
emissionsfrom ricecultivation

N2O emissions
from peatmanagement

FL Remaining FL

Yes

NA

NA

Land Converted to FL

Yes

NA

NA

CL Remaining CL

Yes

Yes

NA

Land Converted to CL

Yes

NA

NA

GL Remaining GL

Yes

NA

NA

Land Converted to GL

Yes

NA

NA

WL Remaining WL

NA

NA

Yes

NA

Yes

Land-use subcategory

1Land Converted to WL

Yes

SL Remaining SL

NA

NA

NA

Land Converted to SL

NA

NA

NA

OL Remaining OL

NA

NA

NA

Land Converted to OL

NA

NA

NA

Notes:
Yes = worksheets for Tier 1 methods are available.
NA = not applicable
1
Refer to guidance in the Forest Land, Cropland, and Grassland Chapters.

TABLE A1.3
TIER 1 WORKSHEETS AND ASSUMPTIONS FOR N2O EMISSIONS FROM MANAGED SOILS, AND CO2 EMISSIONS FROM LIMEAND UREA APPLICATION

Emissions

Worksheet

Direct N2O emissions from Managed Soils

Yes

N2O from atmospheric deposition of N volatilised from Managed Soils

Yes

Annual CO2 emissions from Liming

Yes

Annual CO2 emission from Urea Fertilization

Yes

A1.6

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Worksheets
SectorCategory
Category code
Sheet
Equation
Species/LivestockcategoryT

Agriculture, Forestry and Other Land Use
Methane Emissions from Enteric Fermentation and Manure Management
3A1 and 3A2
1 of 1Equation 10.19
Number of animals
Emission factor forEnteric Fermentation(head)(kg head-1 yr-1)
Tables 10.10 and 10.11
N (T)
EF(T)

Eq. 10.19 and 10.20
CH4 emissions from EntericFermentation(Gg CH4 yr-1)
CH4 Enteric = N(T) * EF(T) * 10-6
CH4 EntericEquation 10.22
Emission factor forCH4 emissions from Manure
Manure Management
Management(kg head-1 yr-1)(Gg CH4 yr-1)
Tables 10.14 - 10.16
CH4 Manure = N(T) * EF(T) * 10-6
EF(T)CH4 Manure

Dairy Cows
Other Cattle
Buffalo
Sheep
Goats
CamelsHorsesMules and Asses
Swine
Poultry
Other1Total
1Specify livestock categories as needed using additional lines (e.g. llamas, alpacas, reindeers, rabbits, fur-bearing animals etc.)2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

ManureManagement
System1(MMS)

SSpecies/LivestockcategoryT
Dairy Cows
Other Cattle
Buffalo
Sheep
Goats
CamelsHorsesMules and Asses
Swine
Poultry
2
Other
Total

Agriculture, Forestry and Other Land Use
Manure Management: Direct N2O Emissions from Manure Management Systems
3A2
1 of 1
Eq. 10.25
Number ofanimals(head)

Default N
excretion
rate

Equation 10.30
TypicalAnnual N excretion
animalper head ofmass forspecies/livestock3
livestock
category
category

Fraction of total
annual nitrogenexcretion managedin MMS for eachspecies/livestockcategory[kg N(1000 kg
animal)-1
day-1](kg)(kg N animal-1
year-1)

Table
10.19

Tables
10A-4 to10A-9

Nex(T) = Nrate(T) *TAM * 10-3 * 365

Tables A4-A8

Nrate(T)TAM

Nex(T)MS(T,S)N(T)(-)

Equation 10.25
Total
Emission
nitrogenfactor for
excretion
direct N2Ofor theN
MMS 4
emissionsfrom MMS-1(kg N yr )NEMMS =
N(T) *
Nex(T) *MS(T,S)NEMMS

Annual direct
N2O emissions
from Manure
Management[kg N2O-N(kg N in-1
MMS) ]

kg N2O yr-1

Table 10.21

N2O(mm) =NEMMS * EF3(S)* 44/28

EF3(S)N2OD(mm)

1

The calculations must be done by Manure Management System, and for each management system, the relevant species/livestock category (ies) must be selected. For the Manure Management Systems, see Table 10.18.
Specify livestock categories as needed using additional lines (e.g. llamas, alpacas, reindeers, rabbits, fur-bearing animals etc.)
3Country-specific values are preferred to directly enter into this column. If these are not available, use default values of Nrate(T) and TAM to calculate this variable.
4
This value will be input to worksheet in Indirect N2O emissions from Manure Management (see category 3C6).
2

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.8

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Forest Land Remaining Forest Land: Annual increase in carbon stocks in biomass (includes above-ground and below-ground biomass)
3B1a
1 of 4Equation 2.2

Land-use category

Initial land
useLand useduringreportingyear

Subcategories
for reportingyear

Equation 2.9
Area of Forest Land
Remaining Forest
Land
(ha)
National statistics orinternational data
sourcesA(tonnes dm-1-1
ha yr )

Equation 2.10
Ratio of belowground biomass toabove-groundbiomass[tonnes bg dm (tonne
ag dm)-1]

Average annual
biomass growth
above- andbelow-ground(tonnes dm
ha-1 yr-1)

Tables4.9, 4.10 and 4.12

zero (0) or
Table 4.4

GTOTAL = GW *(1+R)

0.5 orTable 4.3

ΔCG = A * GTOTAL *
CF

GW

R

GTOTALCF

ΔCG

Average annual
above-groundbiomass growth

Equation 2.9
Carbon fraction
Annual increase inof dry matterbiomass carbon
stocks due tobiomass growth[tonnes C(tonnes C yr-1)(tonne dm)-1]

(a)
FL

FL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.9

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Forest Land Remaining Forest Land: Loss of carbon from wood removals
3B1a2 of 4Equation 2.2
Annual wood
removalLand-use category

Initial land
useLand useduringreporting year

Subcategories
for reportingyear(m3 yr-1)
National statistics
or international data
sourcesH

Equation 2.12
Biomass conversion andRatio of below-groundexpansion factor for conversion
biomass to aboveof removals in merchantableground biomass
volume to total biomass
removals (including bark)[tonnes bg dm[tonnes of biomass removals
3–1(tonne ag dm)-1](m of removals) ]Carbon fractionof dry matter

Annual carbon loss
due to biomass
removals[tonnes C(tonne dm)-1](tonnes C yr )-1

Table 4.5

zero (0) or
Table 4.4

0.5 orTable 4.3

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

BCEFR

R

CF

Lwood-removals

(a)
FL

FL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.10

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Forest Land Remaining Forest Land: Loss of carbon from fuelwood removals
3B1a
3 of 4Equation 2.2
Annualvolume offuelwood
removal ofwhole trees

Land-use category

Initial land
useLand useduringreportingyear

Subcategories
for reportingyear

Biomass conversion andexpansion factor for
conversion of removals inmerchantable volume tobiomass removals (including
bark)

Equation 2.13
Ratio of belowAnnual
ground biomass
volume of
to above-ground
fuelwood
biomass
removal astree parts

Basic wooddensity(m yr )

[tonnes of biomass removals(m3 of removals) –1][tonnes bg dm(tonne ag dm)-1](m yr )

tonnes m

FAO
statistics

Table 4.5

zero (0) or
Table 4.4

FAO
statistics

Tables 4.13
and 4.14

FGtrees

BCEFR

R

FGpart

D

3

-1

3

-1

-3

Carbonfractionof drymatter[tonnesC(tonnedm)-1]
0.5 or
Table
4.3
CF

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

Lfuelwood

(a)
FL

FL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.11

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Forest Land Remaining Forest Land: Loss of carbon from disturbance3B1a4 of 4Equation 2.2

Land-use category

Initial land
useLand useduringreporting year

Subcategories
for reportingyear

Area affected by
disturbances

Average aboveground biomass ofareas affected(ha yr-1)(tonnes dm ha-1)

National statistics
or international
data sources
Adisturbance

Equation 2.14
Ratio of belowground biomass toabove-groundbiomass[tonnes bg dm-1(tonne ag dm) ]Carbon fractionof dry matter

Annual otherlosses ofcarbon[tonnes C(tonne dm)-1](tonnes C
yr-1)
Ldisturbances = A *BW * (1+R) * CF
* fd
Ldisturbances

Table 4.7 & 4.8

zero (0) or
Table 4.4

0.5 orTable 4.3

BW

R

CF

Equation 2.11
Annual decrease incarbon stocks due
to biomass loss
(tonnes C yr-1)
ΔCL=Lwood-removals+ Lfuelwood+ Ldisturbancess
ΔCL

(a)
FL

FL

(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.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.12

Annex 1: Worksheets

SectorCategory

Forest Land Remaining Forest Land (FL-FL): Annual carbon loss from drained organic soils

Category code

3B1a

Sheet
Equation

1 of 1Land-use category
Initial land use

Agriculture, Forestry and Other Land Use

Land use during
reporting year

Equation 2.2
Subcategories for reportingyear

Land area of drained organic
soil
(ha)
A

Equation 2.26
Emission factor for climate
type(tonnes C ha-1 yr-1)
Table 4.6
EF

Annual carbon loss from drained organic
soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic

(a)
FL

FL

(b)
(c)
Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Annual increase in carbon stocks in biomass (includes above- and below-ground biomass)
3B1b
1 of 4Equation 2.2

Land-use category

Initial land
1
use

CL

Land useduringreportingyear
FL

Subcategories
for reportingyear

Equation 2.9
Area of land
Converted toForest Land

(ha)National statistics
or international
data sources
A

Averageannual abovegroundbiomass
growth(tonnes dm-1-1
ha yr )
Tables4.9, 4.10 and
4.12
GW

Equation 2.10
Ratio of belowground biomass
to above-groundbiomass

Average annual
biomass growth
above and belowground

Equation 2.9
Carbon fraction ofAnnual increase in
dry matterbiomass carbon
stocks due tobiomass growth[tonnes bg dm(tonne ag dm)-1](tonnes dm
ha-1 yr-1)[tonnes C(tonne dm)-1](tonnes C yr )zero (0) or
Table 4.4

GTOTAL = GW *(1+R)

0.5 orTable 4.3

ΔCG = A * GTOTAL *CFR

GTOTAL

CF

ΔCG

-1

(a)
(b)

Sub-total
GL

FL

(a)
(b)

Sub-total
WL

FL

(a)
(b)

Sub-total
SL

FL

(a)
(b)

Sub-total
OL

FL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.14

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Loss of carbon from wood removals1
3B1b2 of 4Equation 2.2
Annual wood
removalLand-use category

Initial land
2
use

CL

Land useduringreporting year

FL

Subcategories
for reportingyear(m3 yr-1)

Equation 2.12
Biomass conversion and expansion
Ratio of belowfactor for conversion of removals inground biomass
merchantable volume to total
to above-groundbiomass removals (including bark)biomass3[tonnes bg dm[tonnes of biomass removals (m of–1(tonne ag dm)-1]
removals) ]National statistics orinternational data
sourcesH

Carbon fractionof dry matter

Annual carbon loss due
to biomass removals[tonnes C(tonne dm)-1](tonnes C yr )-1

Table 4.5

zero (0) or
Table 4.4

0.5 orTable 4.3

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

BCEFR

R

CF

Lwood-removals

(a)
(b)

Sub-total
GL

FL

(a)
(b)

Sub-total
WL

FL

(a)
(b)

Sub-total
SL

FL

(a)
(b)

Sub-total
OL

FL

(a)
(b)

Sub-total
Total
1This worksheet is to be used if the assumption is that losses are not zero. See Chapter 4.3.1.1.

2

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Loss of carbon from fuelwood removals1
3B1b3 of 4Equation 2.2

Land-use category

Subcategories forreporting year
Initial land use

CL2Land useduringreporting year

FL

Equation 2.13
Annual volume offuelwood removal ofwhole trees

3-1(m yr )

Biomass conversion andexpansion factor for
conversion of removals inmerchantable volume tobiomass removals (including
bark)[tonnes of biomass removal
3–1(m of removals) ]Ratio of belowground biomass
to above-groundbiomass

Annual volume
of fuelwood
removal as treeparts

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

3

-1

FAO statistics

Table 4.5

zero (0) or
Table 4.4

FAO statistics

FGtrees

BCEFR

R

FGpartsBasicwooddensity

Carbonfraction of dry
mattertonnes-3m[tonnes C-1(tonne dm) ]0.5 orTable 4.3

Tables
4.13
and
4.14

D

CF

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

Lfuelwood(a)(b)

Sub-total
GL

FL

(a)
(b)

Sub-total
WL

FL

(a)
(b)

Sub-total
SL

FL

(a)
(b)

Sub-total
OL

FL

(a)
(b)

Sub-total
Total
1
2

This worksheet is to be used if the assumption is that losses are not zero. See Chapter 4, Section 4.3.1.1.
If data by initial land use are not available, use only "non-FL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.16

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Loss of carbon from disturbance1
3B1b4 of 4Equation 2.2

Land-use category

Initial land use2

CL

Land use during
reporting year

FL

Subcategories forreporting year

Equation 2.14
Area affected by
disturbances

Average above-groundbiomass of areas
affected(ha yr-1)(tonnes dm ha-1)

National statistics orinternational data sources

Adisturbances

Equation 2.7

Ratio of below-groundbiomass to aboveground biomass[tonnes bg dm (tonne
ag dm)-1]

Carbon fraction ofdry matter

Annual other losses ofcarbon[tonnes C(tonne dm)-1](tonnes C yr-1)

Tables 4.7 and 4.8

zero (0) or
Table 4.4

0.5 orTable 4.3

Ldisturbances = Adisturbances *BW * (1+R) * CF * fd

BW

R

CF

Ldisturbances

Annual decrease incarbon stocks due tobiomass loss
[tonnes C(tonne dm)-1]∆CL = Lwood-removals+ Lfuelwood+ Ldisturbances

∆CL

(a)
(b)

Sub-total
GL

FL

(a)
(b)

Sub-total
WL

FL

(a)
(b)

Sub-total
SL

FL

(a)
(b)

Sub-total
OL

FL

(a)
(b)

Sub-total
Total
1
2

This worksheet is to be used if the assumption is that losses are not zero. See Chapter 4.3.1.1.
If data by initial land use are not available, use only "non-FL" in this column. Note: fd = fraction of biomass lost in disturbance2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.17

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Annual change in carbon stocks in dead organic matter due to land conversion
3B1b
1 of 1Equation 2.2

Land-use category
Subcategories
for reporting year
Initial land
1
use

CL

Dead wood/litter stock,under the new land-use
category-1

Dead wood/litter
stock, under the oldland-use category-1Time period of thetransition from old to
new land-use category

Annual change in carbon stocks in deadwood/litter-1(tonnes C ha )(tonnes C ha )(yr)(tonnes C yr )Table 2.2 for litter, or
national statistics

default value is zero(0)

default value is 20

ΔCDOM = A * (Cn - Co) / T

Cn

Co

T
20
20

∆CDOM

(a)
(b)
(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

Land use during
reporting year

FL

Equation 2.23
Area undergoing
conversion from old
to new land-use
category(ha)
National statistics orinternational data
sourcesA

Sub-total
GLFL
Sub-total

WL

FL
Sub-total

SLFL
Sub-totalOLFL
Sub-total
Total

1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.18

Annex 1: Worksheets

SectorCategory
Categorycode
Sheet
Equation

Land-use category

Initialland
1use

Land useduringreportingyear

Agriculture, Forestry and Other Land Use
Land Converted to Forest Land: Annual change in carbon stocks in mineral soils
3B1b
1 of 2Equation 2.2

Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area forland-usechange byclimateand soilcombination

Reference
carbonstock
for theclimate andsoil combination(ha)(tonnes C
-1
ha )

FL

GL

FL

WL

FL

Stock
changefactor forland-usesystem in
the last
year of an
inventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory
periodStockchangefactor for
C input inthe last
year of theinventory
periodStock change
factor forland-usesystem at the
beginning of
the inventory
time period

Stock change
factor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
the inventory
time period

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

(tonnes C-1
yr )See Chap.
4, Sec.
4.3.3

See Chap. 4,
Sec. 4.3.3

See Chap.
4, Sec.
4.3.3

See Chap. 4,
Sec. 4.3.3

See Chap. 4,
Sec. 4.3.3

See Chap. 4,
Sec. 4.3.3∆CMineral
as in Eq.
2.25

FLU(0)

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

FMG(0-T)

FI(0-T)∆CMineral(a)(b)(default is 20
yr; if T>D thenuse the value
of T)
D
20
20

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

Table 2.3;
Section
2.3.3.1
A(0)

CL

Time
dependence ofstock change
factors (D) or
number ofyears over a
singleinventory time
period (T)SOCrefAnnualchange incarbonstocks inmineralsoils

Sub-total

Sub-total

Sub-total
SLFL
Sub-totalOLFL

Sub-total
Total
1
If data by initial land use are not available, use only "non-FL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.19

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory

CL

Land Converted to Forest Land: Annual change in carbon stocks in organic soils

Category code

3B1b

Sheet
Equation

2 of 2Land-use category
Initial land use1

Agriculture, Forestry and Other Land Use

Land use during
reporting year
FL

Equation 2.2
Subcategories for reportingyear

Area of organic soils on
converted land(ha)A

Equation 2.26
Emission factor for climate
type(tonnes C ha-1 yr-1)
Table 4.6
EF

Annual carbon loss from organic
soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic(a)(b)

Sub-total
GL

FL

(a)
(b)

Sub-total
WL

FL

(a)
(b)

Sub-total
SL

FL

(a)
(b)

Sub-total
OL

FL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.20

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation
Land-use category
Initial land use

Land useduring reportingyear

Agriculture, Forestry and Other Land Use
Cropland Remaining Cropland: Annual change in carbon stocks in biomass
3B2a
1 of 1Equation 2.2
Subcategories forreporting year

Annual growth of perennial
2
woody biomass-1(tonnes C yr )National estimates, or Table 5.1∆CG

Equation 2.71
Annual carbon stock in biomass
removed (removal or harvest)3(tonnes C yr-1)
National estimates, or Table 5.1∆CLAnnual change in carbon stocks in biomass4(tonnes C yr-1)∆CB = ∆CG - ∆CL
CB

(a)
CL

CL

(b)
(c)

Total
1

Multiplying per ha values from Table 5.1 is required here according to text in Section 5.2.1.
Annual growth of perennial woody biomass (ΔCG) is equal to the area of perennial crop that is not mature times biomass accumulation rate (G) using a national estimate or data from Table 5.1.
3
Annual carbon stock in biomass removed (Δ CL) is equal to the area of perennial crops that is annually harvested times the area-specific carbon stock value that is lost (L) using a national estimate or biomass carbon loss
data from Table 5.1.
4
If the area of perennial crops that was harvested in the inventory year equals the mean harvested area over the entire harvest cycle of the perennial crop, the annual change in carbon stocks in biomass can be taken to bezero, and ΔCG and ΔCL do not need to be estimated.
2

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.21

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils
3B2a
1 of 2Equation 2.2

Land-use category

Area inthe last
year ofaninventory
periodArea atthebeginningof aninventory
period(ha)(ha)

Subcategories
for reportingyear

Initial land
useLand useduringreporting
year
A(0)

CL

CL

A(0-T)

Equation 2.25, Formulation A in Box 2.1 of Section 2.3.3.1
Stock
Stock change
Reference ReferenceTimechangefactor for
carboncarbondependence
management
stock
stock
of stockfactor forin the lastat thechangeland-use
regimeyear of an beginning
factors (D) or
systemor subinventoryof annumber ofsystemperiodinventory
years over a
periodsingleinventory time
period (T)(tonnes C (tonnes C
(yr)
(-)
(-)
-1
ha-1)
ha )
(default is 20
yr; if T>D then
Table
Table 2.3
Table 2.3
Table 5.5
5.5
use the value
of T)
SOCref(0)SOCref(T-0)
D
FLU
FMG

(a)

20

(b)

20

(c)

20

Stock
changefactor for
input oforganic
matter

(-)
Table
5.5
FI

Annualchange incarbonstocks inmineralsoils(tonnes C-1
yr )∆CMineral
as inEquation
2.25∆CMineral

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.22

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Cropland Remaining Cropland: Annual change in carbon stocks in organic soils
3B2a2 of 2Equation 2.2
Land area of cultivated organic soil

Land-use category
Initial land use

Agriculture, Forestry and Other Land Use

Land use during
reporting year

Subcategories forreporting year

(ha)A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 5.6
EFAnnual carbon loss from
cultivated organic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic

(a)
CL

CL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.23

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Cropland: Annual change in carbon stocks in biomass
3B2b
1 of 1Equation 2.2

Land-use category
Subcategories forreporting year
Initial land use

1

Equation 2.16
Annual area ofLand
Converted to
Cropland(ha)Land use during
reporting year
∆ATO_OTHERSFL

CL

Equation 2.15, 2.16
Annual loss of
3biomass carbon

Annual change in carbon
stocks in biomass

Biomass
stocks beforetheconversion(tonnes-1dm ha )

Carbon fraction ofdry matter

Annual biomass2
carbon growth[tonnes C-1(tonne dm) ](tonnes C yr )(tonnes C yr )(tonnes C yr )Table 5.8

0.5

National estimates,or Table 5.9∆CG

National estimates, orTable 5.1
∆CL

CB = ∆CG + ((0 - BBEFORE) *∆ATO_OTHER ) * CF - ∆CLCBBBEFORE

CF

(a)
(b)

0.5
0.5

(a)
(b)

0.5
0.5

(a)
(b)

0.5
0.5

(a)
(b)

0.5
0.5

(a)
(b)

0.5
0.5

-1

-1

-1

Sub-totalGLCLSub-total

WL

CL
Sub-total

SLCLSub-totalOL

CLSub-total
Total

1

If data by initial land use are not available, use only "non-CL" in this column.
Annual biomass carbon growth (ΔCG) is equal to the area of perennial crop that is not mature times biomass accumulation rate (G) using a national estimate or data from Table 5.9.
3
Annual carbon stock in biomass removed (ΔCL) is equal to the area of perennial crops that is annually harvested times the area-specific carbon stock value that is lost (L) using a national estimate or biomass carbon loss
data from Table 5.1.
2

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.24

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Cropland: Annual change in carbon stocks in dead organic matter due to land conversion1
3B2b1 of 1Equation 2.2
Dead wood/litter stock
under the old land-use
category-1(tonnes C ha )Dead wood/litter
stock under the newland-use category-1(tonnes C ha )Time period of thetransition from old to
new land-use category(yr)Annual change in carbon stocks
in dead wood/litter

Table 2.2 for litter, or
national statistics

default value is zero(0)

default value is 1

ΔCDOM = Aon * (Cn - Co) / Ton

Co

Cn
0
0

Ton
1
1

∆CDOM

(a)
(b)
(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

Land-use category

Initial land use

FL2Land useduring reportingyear
CL

Equation 2.23

Subcategories forreporting year

Area undergoing
conversion from old to
new land-use category(ha)
National statistics orinternational data
sourcesAon-1(tonnes C yr )Sub-totalGLCLSub-total

WL

CL
Sub-total

SLCLSub-totalOL

CLSub-total
Total

1
2

Use separate worksheets to separately estimate carbon stock changes in deadwood and in litter.
If data by initial land use are not available, use only "non-CL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.25

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Categorycode
Sheet
Equation

Land-use category

Initialland
1use

Land useduringreportingyear

Agriculture, Forestry and Other Land Use
Land Converted to Cropland: Annual change in carbon stocks in mineral soils
3B2b
1 of 2Eq. 2.2

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area for landuse change
by climate
and soilcombinationTime
dependence ofstock change
factors (D) or
number of years
over a single
inventory time
period (T)Stockchangefactor forland-usesystem in
the last
year of an
inventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory
periodStockchangefactor for
C input inthe last
year oftheinventory
periodStockchangefactor forland-usesystem at the
beginning of
the inventory
time period

Stock change
factor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
theinventory
time period(tonnes C
-1
ha )

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

Table 2.3;
Chap 2,
Sec. 2.3.3.1(default is 20 yr;
if T>D then use
the value of T)

Table 5.5

Table 5.5

Table 5.5

Table 5.10

Table 5.10

Table 5.10

SOCrefD
20
20

FLU(0)

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

FMG(0-T)

FI(0-T)

(a)
(b)
(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

(ha)

A(0)
FL

CL

Reference
carbonstock
for theclimate/soil
combination

Annualchange incarbonstocks inmineralsoils(tonnes C-1
yr )∆CMineral
as inEquation
2.25∆CMineral

Sub-totalGLCLSub-total

WL

CL
Sub-total

SLCLSub-totalOL

CLSub-total
Total
1
If data by initial land use are not available, use only "non-CL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.26

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Initial land use
FLLand Converted to Cropland: Annual change in carbon stocks in organic soils
3B2b2 of 2Equation 2.2
Land area of cultivated organic soil

Land-use category
1Agriculture, Forestry and Other Land Use

Land use during
reporting year
CL

Subcategories forreporting year

(ha)A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 5.6
EFAnnual carbon loss from
cultivated organic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic(a)(b)

Sub-total
GL

CL

(a)

(b)

Sub-total
WL

CL

(a)
(b)

Sub-total
SL

CL

(a)
(b)

Sub-total
OL

CL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.27

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Land-use category

InitiallanduseAgriculture, Forestry and Other Land Use
Grassland Remaining Grassland: Annual change in carbon stocks in mineral soils
3B3a
1 of 2Equation 2.2

Subcategories
of uniqueclimate, soil,
andmanagement
combinations

Area inthe last
year ofaninventory
periodArea atthebeginningof aninventory
period(ha)(ha)

Land useduringreporting
year
A(0)

A(0-T)

Reference
carbon stockfor
Climate/Soil
Combination

Stockchangefactor forland-usesystem or
sub-system(tonnes C
-1
ha )

(-)

Equation 2.25
Stock changeStockfactor forchangemanagement
factor for
regimeC input(-)(-)

Table 2.3,
Chap. 2,
Sec. 2.3.3.1

Table 6.2

Table 6.2

Table 6.2

SOCref

FLU

FMG

FI

Carbonstock inlast yearof aninventory
periodCarbonstock atthebeginningof aninventory
periodTimedependenceof stockchangefactors (D) or
number ofyears over a
singleinventory
time period(T)tonnes C

tonnes C(yr)

SOC0-T(default is 20
yr; if T>Dthen use thevalue of T)
D

SOC0

Annualchange incarbonstocks inmineralsoils(tonnes C
yr-1)∆CMineral
as inEquation
2.25∆CMineral

(a)
(b)
(c)
GL

GL

(d)
(e)
(f)
(g)
(h)

Total

20

Note: This worksheet is designed for computations using Formulation A in Box 2.1 of Section 2.3.3.1

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.28

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Grassland Remaining Grassland: Annual change in carbon stocks in organic soils
3B3a
2 of 2Equation 2.2
Land area of cultivated organic soil

Land-use category
Initial land use

Agriculture, Forestry and Other Land Use

Land use during
reporting year

Subcategories forreporting year

(ha)A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 6.3
EFAnnual carbon loss from cultivatedorganic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic

(a)
GL

GL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.29

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Grassland: Annual change in carbon stocks in biomass
3B3b
1 of 1Equation 2.2
Annual areaof Land
Converted to
Grassland

Land-use category

Initialland
1use

Land useduringreportingyear

Subcategories
for reportingyear

Type of2vegetation(ha)∆ATO_OTHERS(a)[non-GL]

Equation 2.16
Biomass
Biomass
stocks after
stocksthebefore theconversion
conversion(tonnes dm(tonnes dm
ha-1)
ha-1)
0,
or Table 6.4(see section
6.3.1.2)

BAFTERBBEFORE

Carbonfraction of dry
matter[tonnes C(tonne dm)-1]
0,47 (forherbaceous
vegetation);
0,5 or Table
4.3 (for woody
vegetation)
CF

Equation 2.15, 2.16
Annual loss
Annual change inof biomass
carbon stocks in
carbonbiomass

Annualbiomass
carbongrowth(tonnes C yr )(tonnes C-1
yr )(tonnes C yr )National
estimates

National
estimatesCB = ∆CG + ((BAFTER- BBEFORE) *∆ATO_OTHER ) * CF ∆CL

∆CG

∆CL

CB

-1

-1

Herbaceous
Woody
Sub-totalGL(b)Herbaceous
Woody
Sub-total

Total
1
2

If data by initial land use are not available, use only "non-GL" in this column. Otherwise use separate blocks by initial land use.
Within each subcagetory (a), (b) etc., calculations are to be made separately for herbaceous and wood vegetation.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.30

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Grassland: Annual change in carbon stocks in dead organic matter due to land conversion
3B3b
1 of 1Equation 2.2

Land-use category

Initial landuse 1Land useduringreportingyear

Subcategories
for reporting
year

(a)
[non-GL]

GL

Type of2vegetation

Area undergoing
conversion from old
to new land-use
category(ha yr-1)
National statistics orinternational data
sourcesAon(tonnes C ha-1)

Equation 2.23
Dead wood/litter
stock under the
new land-use
category(tonnes C ha-1)

Table 2.2 for litter, or
national statistics

default value iszero (0)Co

CnDead wood/litter
stock under the oldland-use category

Time period of thetransition from old
to new land-use
category(yr)default value is 1

DeadwoodTon1

Litter1

Deadwood

1

Litter1

Annual change incarbon stocks indead wood/litter(tonnes C yr-1)
ΔCDOM = Aon *(Cn - Co) / Ton∆CDOM

Sub-total(b)
Sub-total

Total
1

If data by initial land use are not available, use only "non-GL" in this column. Otherwise use separate blocks by initial land use.
2
Within each subcagetory (a), (b) etc., calculations are to be made separately for deadwood and litter.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.31

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Categorycode
Sheet
Equation

Land-use category

Initialland
1use

Land useduringreportingyear

Agriculture, Forestry and Other Land Use
Land Converted to Grassland: Annual change in carbon stocks in mineral soils
3B3b
1 of 2Equation 2.2

Subcategories of
unique climate,soil, land-use
change andmanagement
combinations

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area forland-usechange byclimateand soilcombination

Reference
carbonstock
for theclimate andsoil combination(ha)(tonnes C
-1
ha )

GL

Stock
changefactor forland-usesystem in
the last
year of an
inventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory
periodStockchangefactor for
C input inthe last
year of theinventory
periodStockchangefactor forland-usesystem atthebeginning of
inventory
time period

Stock change
factor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
theinventory
time period

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

Table 6.2

Table 6.2

Table 6.2

FLU(0)

FMG(0)

FI(0)

(a)
(b)

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

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

(a)
(b)

20
20

Table 2.3;
Chap. 2,
Sec. 2.3.3.1
A(0)

FL

Time
dependence ofstock change
factors (D) or
number ofyears over a
single inventory
time period (T)SOCrefTable 5.5
(Cropland);
1 for otheruses
FLU(0-T)

Table 5.5
(Cropland); 1
for other uses
FMG(0-T)

Table 5.5
(Cropland);
1 for otheruses
FI(0-T)

Annualchange incarbonstocks inmineralsoils(tonnes C-1
yr )∆CMineral asin
Equation
2.25∆CMineral

Sub-total
CLGL
Sub-total

WL

GL
Sub-total

SL

GL
Sub-totalOL

GL

Sub-total
Total
1
If data by initial land use are not available, use only "non-GL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.32

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Initial land use
FLLand Converted to Grassland: Annual change in carbon stocks in organic soils
3B3b
2 of 2Equation 2.2
Land area of cultivated organic soil

Land-use category
1Agriculture, Forestry and Other Land Use

Land use during
reporting year
GL

Subcategories forreporting year

(ha)A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 6.3
EFAnnual carbon loss from cultivatedorganic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic(a)(b)

Sub-total
CL

GL

(a)
(b)

Sub-total
WL

GL

(a)
(b)

Sub-total
SL

GL

(a)
(b)

Sub-total
OL

GL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.33

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Wetlands Remaining Wetlands: CO2-C emissions from managed peatlands
3B4ai
1 of 3
Eq. 2.2
Area of nutrient richpeat soils managed forpeat extraction (allproduction phases)

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

Emission factors
for CO2-Cfrom
nutrient rich peatsoils managed forpeat extraction(tonnes C-1-1
ha yr )

Equation 7.4
Area of nutrient
Emission factors forpoor peat soils
CO2-Cfrom nutrient
managed for peatpoor peat soils
extraction (allmanaged for peat
production
extraction
phases)(tonnes C
(ha)
-1
-1
ha yr )

Table 7.4
APeatRich

EFCO2PeatRrich

Table 7.4
APeatPoor

EFCO2PeatPoor

CO2-C emissions frommanaged peatlands-1

Gg C yr

CO2-CWW PeatSoil = (APeatRich *EFPeatRich + APeatPoor *-3
EFPeatPoor) * 10
CO2-CWW PeatSoil(a)
WLPeat

WLPeat

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.34

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Wetlands Remaining Wetlands: CO2-C emissions from managed peatlands
3B4ai
2 of 3
Eq. 2.2

Land-use category

Initial land
1
use

Land useduringreportingyear

Subcategories
for reportingyear

Annual area ofLand
Converted to
Wetlands

Biomass stocks
after theconversion

Equation 2.16
Biomass stocks
before theconversion

Carbon fractionof dry matter(ha)(tonnes dm ha-1)(tonnes dm ha-1)[tonnes C-1(tonne dm) ]Table 4.7

0.5 orTable 4.3

BBEFORECF

ΔATO_OTHERSBAFTER

Emissions fromchange in C stocks inbiomass due tovegetation clearing-1

Gg C yr

ΔCWWpeatB ={ΔATO_OTHERS *(BAFTER - BBEFORE) *CF}/1000
ΔCWWpeatB

Equation 7.4
On-site CO2-C
emissions from peat
depositGg C yr-1
CO2-CWW Peat-on-site =CO2-CWW PeatSoil +∆CWWpeatB
CO2-CWW Peat-_on_site(a)non-WLpeat

WLPeat

(b)
(c)

Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.35

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Wetlands Remaining Wetlands: CO2-C emissions from managed peatlands
3B4ai
3 of 3
Eq. 2.2
Air-dry weight ofextracted peat1

Land-use category

Initial land
useLand useduringreporting year

Subcategories
for reporting year

(tonnes yr-1)

Wtdry_peat

Equation 7.5
Carbon fraction of
air-dry peat by1
weight[tonnes C(tonne peat)-1]

Equations 7.3
CO2-C emissions frommanaged peatlands

Equations 7.2CO2 emissions from land
undergoing peat extraction

Gg C yr

Gg C yr-1(Gg CO2 yr-1)

Table 7.5

CO2-CWW peatoff-site =(Wtdry peat * Cfractionwt)/1000peat

CO2-CWW peat =CO2-CWW peaton-site +CO2-CWW peatoff-site

CO2 WW peat = CO2-CWW peat *44/12

Cfractionwt_peat

CO2-CWW peatOff-site

CO2-CWWpeat

CO2WWpeat

Off-site emissions
from peat removed
for horticultural use-1(a)
WLPeat

WLPeat

(b)
(c)

Total
1

Countries may choose to report peat production either in weight units (Wtdry_peat), or volumetric units (Voldry_peat), and use the appropriate carbon fraction (Cfractionwt_peat, or Cfractionvol_peat), respectively. The symbols in
the equation to calculate the CO2-C emissions should be adjusted accordingly.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.36

Annex 1: Worksheets

SectorCategory

Agriculture, Forestry and Other Land Use
Wetlands Remaining Wetlands: N2O Emissions from peatlands during peat extraction

Category code

3B4ai

Sheet
Equation

1 of 1
Eq. 2.2

Land-use category
Subcategories forreporting year
Initial land use

Area of nutrient rich peat soils
managed for peat extraction,
including abandoned areas inwhich drainage is still present(ha)Land use during
reporting year

Equation 7.7
Emission factor for drained
nutrient-rich Wetlands organic
soils(kg N2O-N ha-1 yr-1)
Table 7.6

APeatRich

EFN2O-NPeatRich

Direct N2O emissions from peatlands
managed for peat extraction(Gg N2O yr-1)
N2OWW peatExtraction = (APeatRich * EFN2O-6
NPeatRich ) * 44/28 *10
N2OWW PeatExtraction(a)
WLPeat

WLPeat

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.37

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory

Agriculture, Forestry and Other Land Use
Land Converted to Wetlands: N2O Emissions from land converted for peat extraction

Category code

3B4bi

Sheet
Equation

1 of 1
Eq. 2.2

Land-use category
Subcategories forreporting year
Initial land use1

Area of nutrient rich peat soils
managed for peat extraction,
including abandoned areas inwhich drainage is still present(ha)Land use during
reporting year
WLPeat(kg N2O-N ha-1 yr-1)
Table 7.6

APeatRichFL

Equation 7.7
Emission factor for drained
nutrient-rich Wetlands
organic soils

EFN2O-NPeatRich

Direct N2O emissions from peatlands
managed for peat extraction(Gg N2O yr-1)
N2OWW peatExtraction = (APeatRich * EFN2O-6
NPeatRich ) * 44/28 *10
N2OWW PeatExtraction

(a)
(b)

Sub-total
CL

WLPeat(a)(b)

Sub-total
GL

WLPeat(a)(b)

Sub-total
SL

WLPeat(a)(b)

Sub-total
OL

WLPeat(a)(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.38

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Wetlands: CO2 Emissions from Land Converted to Flooded land
3B4bii1 of 1
Eq. 2.2

Land-use category

Initial land
1
use

FL

Land useduringreportingyear
WLFlooded

Subcategories
for reportingyear

Area of land converted
annually to Flooded Land
from original land use i

Biomass
immediately
following conversion
to Flooded Land

Equation 7.10
Biomass in land
immediately before
conversion to
Flooded Land(ha yr-1)(tonnes dm ha-1)(tonnes dm ha-1)[tonnes C (tonne
-1
dm) ]

tonnes C yr

(default = 0)

Table 4.7

0.5 orTable 4.3

ΔCLWfloodLB = [ Σi Ai *(BAFTERi - BBEFOREi) ] * CFBAFTERiBBEFOREiCF

ΔCLWfloodLB

Ai

Carbon fraction ofdry matter

Annual change in carbon
stocks in biomass on Land
Converted to Flooded land
-1

(a)
(b)

Sub-total
CL

WLFlooded(a)(b)

Sub-total
GL

WLFlooded(a)(b)

Sub-total
SL

WLFlooded(a)(b)

Sub-total
OL

WLFlooded(a)(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.39

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory

Settlements Remaining Settlements: Annual change in carbon stocks in organic soils

Category code

3B5a

Sheet
Equation

1 of 1Land-use category
Initial land use

Agriculture, Forestry and Other Land Use

Land use during
reporting year

Eq. 2.2
Subcategories forreporting year

Land area of cultivated organic
soil
(ha)
A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 5.6
EFAnnual carbon loss from
cultivated organic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic

(a)
SL

SL

(b)
(c)

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.40

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Settlements: Annual change in carbon stocks in biomass
3B5b
1 of 1
Eq. 2.2

Land-use category

Initial land
1
use

Land useduringreporting year

Subcategories
for reportingyear

Annual area ofLand
Converted toSettlements(ha)∆ATO_OTHERSFLSL

Equation 2.16
Biomass stocks
before theconversion

Carbon fractionof dry matter(tonnes dm ha-1)[tonnes C(tonne dm)-1](tonnes C yr )(tonnes C yr )Table 5.8

0.5

National
estimates

National estimates

BBEFORE

CF

∆CG

∆CL

Annualbiomass
carbon growth-1

Equation 2.15, 2.16
Annual loss ofAnnual change in carbon
biomass carbon
stocks in biomass-1-1(tonnes C yr )
CB = ∆CG + ((0 BBEFORE) * ∆ATO_OTHERS *CF) - ∆CL
CB

(a)
(b)

Sub-total
CL

SL

(a)
(b)

Sub-total
GL

SL

(a)
(b)

Sub-total
WL

SL

(a)
(b)

Sub-total
OL

SL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.41

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Settlements: Annual change in carbon stocks in dead organic matter due to land conversion1
3B5b
1 of 1
Eq. 2.2

Equation 2.23
Dead wood/litter
stock, under theold land-use
category(tonnes C ha-1)

Time period of thetransition from old to
new land-use
category(yr)default =0

default = 1

(a)
(b)

Co
0
0

Ton
1
1

(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

(a)
(b)

0
0

1
1

Land-use category

Initial land
2
use

FL

Land useduringreporting year
SL

Subcategories
for reportingyear

Area undergoing
conversion from old
to new land-use
category(ha)
National statistics orinternational data
sources
Aon

Dead wood/litter stock,under the new landuse category(tonnes C ha-1)
Table 2.2 for litter, or
national statistics
Cn

Annual change in carbon
stocks in dead wood/litter(tonnes C yr-1)
ΔCDOM = Aon * (Cn - Co) /
Ton
∆CDOM

Sub-total
CLSL
Sub-total

GL

SL
Sub-total

WL

SL
Sub-total

OL

SL
Sub-total
Total

1
2

Use separate worksheets to separately estimate carbon stock changes in deadwood and in litter.
If data by initial land use are not available, use only "non-SL" in this column.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.42

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Settlements: Annual change in carbon stocks in mineral soils
3B5b
1 of 2Eq. 2.2

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area for landuse change by
climate and soil
combination

Land-use category
Subcategories
for reporting
year
(ha)
Initialland
use1

Land useduringreporting
year

A(0)
FL

SL

Time
dependence ofstock change
factors (D) or
number ofyears over a
single inventory
time period (T)Stockchangefactor forland-usesystem in
the last yearof aninventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory periodStockchangefactor for C
input in thelast year oftheinventory
periodStock change
factor for landuse system atthe beginningof the inventory
time period

Stock change
factor for
management
regime at the
beginning of theinventory time
periodStock change
factor for C
input at the
beginning of
the inventory
time period(tonnes C
ha-1)

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

Table 2.3;
Chap. 2, Sec.
2.3.3.1(default is 20 yr;
if T>D then use
the value of T)

See Chap.
8, Sec.
8.3.3

See Chap. 8,
Sec. 8.3.3

See Chap.
8, Sec.
8.3.3

See Chap. 8,
Sec. 8.3.3

See Chap. 8,
Sec. 8.3.3

See Chap. 8,
Sec. 8.3.3

D

FLU(0)

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

FMG(0-T)

FI(0-T)

Reference
carbon stock
for theclimate/soil
combination

SOCref

(a)

20

(b)

20

(a)

20

(b)

20

Annualchange incarbonstocks inmineral soils(tonnes C
yr-1)∆CMineral
as inEquation
2.25∆CMineral

Sub-total
CLSL
Sub-total

GL

SL

(a)

20

(b)

20

(a)

20

(b)

20

(a)

20

(b)

20

Sub-total
WL

SL
Sub-total

OL

SL
Sub-total
Total

1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.43

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory

Initial land use
FLLand Converted to Settlements: Annual change in carbon stocks in organic soils

Category code

3B5b

Sheet
Equation

2 of 2Land-use category
1Agriculture, Forestry and Other Land Use

Land use during
reporting year
SL

Eq. 2.2
Subcategories forreporting year

Land area of cultivated organic
soil
(ha)
A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 5.6
EFAnnual carbon loss from
cultivated organic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic(a)(b)

Sub-total
CL

SL

(a)
(b)

Sub-total
GL

SL

(a)
(b)

Sub-total
WL

SL

(a)
(b)

Sub-total
OL

SL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.44

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Other Land: Annual change in carbon stocks in biomass
3B6b
1 of 1
Eq. 2.2

Land-use category

Initial land
1
use

Land useduringreportingyear

Subcategories
for reportingyear

Annual areaof Land
Converted to
Other Land(ha)

∆ATO_OTHERSFLOL

Equation 2.16
Biomass stocks
before theconversion

Carbon fractionof dry matter

Annual biomass
carbon growth(tonnes dm ha-1)[tonnes C(tonne dm)-1](tonnes C yr )(tonnes C yr )Table 5.8

0.5

National estimates

National estimates

BBEFORE

CF

∆CG

∆CL

-1

Equation 2.15, 2.16
Annual loss ofAnnual change in carbon
biomass carbon
stocks in biomass-1-1(tonnes C yr )
CB = ∆CG + ((0 BBEFORE) * ∆ATO_OTHERS) *CF - ∆CL
CB

(a)
(b)

Sub-total
CL

OL

(a)
(b)

Sub-total
GL

OL

(a)
(b)

Sub-total
WL

OL

(a)
(b)

Sub-total
SL

OL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.45

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Categorycode
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to Other Land: Annual change in carbon stocks in mineral soils
3B6b
1 of 2Eq. 2.2

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area for landuse change by
climate and soil
combination

Land-use category
Subcategories
for reporting
year
(ha)
Initialland
use1

Land useduringreporting
year

FL

OL

A(0)

Time
dependence ofstock change
factors (D) or
number of years
over a single
inventory time
period (T)Stockchangefactor forland-usesystem in
the last yearof aninventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory periodStockchangefactor for C
input in thelast year oftheinventory
periodStock change
factor for landuse system atthe beginningof the inventory
time period

Stock change
factor for
management
regime at the
beginning of theinventory time
periodStock change
factor for C
input at the
beginning of
the inventory
time period(tonnes C
ha-1)

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

Table 2.3;
Chap. 2, Sec.
2.3.3.1(default is 20 yr;
if T>D then use
the value of T)

See Chap.
9, Sec. 9.3.3

See Chap. 9,
Sec. 9.3.3

See Chap.
9, Sec.
9.3.3

See Chap. 9,
Sec. 9.3.3

See Chap. 9,
Sec. 9.3.3

See Chap. 9,
Sec. 9.3.3

D

FLU(0)

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

FMG(0-T)

FI(0-T)

Reference
carbon stock
for theclimate/soil
combination

SOCref

(a)

20

(b)

20

(a)

20

(b)

20

Annualchange incarbonstocks inmineral soils(tonnes C
yr-1)∆CMineral
as inEquation
2.25

Sub-total
CLOL
Sub-total

GL

OL

(a)

20

(b)

20

Sub-total
WL

OL

(a)

20

(b)

20

Sub-total
SL

OL

(a)

20

(b)

20

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.46

Annex 1: Worksheets

SectorCategory

Initial land use
FLLand Converted to Other Land: Annual change in carbon stocks in organic soils

Category code

3B6b

Sheet
Equation

2 of 2Land-use category
1Agriculture, Forestry and Other Land Use

Land use during
reporting yearOL

Eq. 2.2
Subcategories forreporting year

Land area of cultivated organic
soil
(ha)
A

Equation 2.26
Emission factor for climate type(tonnes C ha-1 yr-1)
Table 5.6
EFAnnual carbon loss from
cultivated organic soils(tonnes C yr-1)
LOrganic = A * EF
LOrganic(a)(b)

Sub-total
CL

OL

(a)
(b)

Sub-total
GL

OL

(a)
(b)

Sub-total
WL

OL

(a)
(b)

Sub-total
SL

OL

(a)
(b)

Sub-total
Total
1

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

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.47

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Forest Land (Forest Land Remaining Forest Land)
3C1a
1 of 2Equation 2.2
Area
burnt

Land-use category

Initialland use

Land useduringreportingyear

Subcategories
for reporting
year1

(ha)

A

Mass of fuelavailable for2
combustion(tonnes-1
ha )Combustion
2
factor(-)

Table 2.4

Table 2.6

MBCf

Equation 2.27
Emission factor
CH4 emissions
from firefor each GHG[g GHG-1(kg dm burnt) ]Table 2.5
Gef

CO emissions
from fire

N2O emissions
from fireNOx emissions
from fire(tonnes CH4)

(tonnes CO)(tonnes N2O)

(tonnes NOx)

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

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

Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

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

CH4
(a)
FL

CO
N2O
NOx

FL

CH4
(b)

CO
N2O
NOx
CH4

Total

CO
N2O
NOx

1
2

For each subcategory, use separate line 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 2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.48

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Forest Land (Land Converted to Forest Land)
3C1a2 of 2Equation 2.2

Equation 2.27

Initial land
1
use

Land useduringreporting year

Emission factor foreach GHG(tonnes ha )(-)[g GHG-1(kg dm burnt) ]Table 2.4

Table 2.6

Table 2.5

MB

Cf

Mass of fuelavailable for3
combustion(ha)

Land-use category
Subcategories
for reporting
2
year

Combustion
3
factorArea burnt

A

-1

Gef

CH4
emissionsfrom fire

CO emissions
from fire

N2O
emissionsfrom fireNOxemissionsfrom fire(tonnes CH4)

(tonnes CO)(tonnes N2O)

(tonnes NOx)

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

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

Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

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

CH4(a)[non-FL]

CO
N2O
NOx

FL

CH4
(b)

CO
N2O
NOx
CH4

Total

CO
N2O
NOx

1

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-FL" in this column.
2
For each subcategory, use separate lines for each non-CO2 greenhouse gas.
3
Where data for MB and Cf are not available, a default value for the amount of fuel actually burnt (MB * Cf) can be used (Table2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.49

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Cropland (Cropland Remaining Cropland)
3C1b
1 of 2Equation 2.2
Area burnt

Mass of fuelavailable for2
combustion

Combustion
factor3(ha)(tonnes ha-1)(-)(Table 2.4)

Table 2.6

MB

Cf

Land-use category

Initial land
useLand useduringreportingyear

Subcategories
for reporting
year1

A

(a)
CL

CL
(b)

Total

1
2

Equation 2.27
Emission factor
CH4emissionsfor each GHG
from fire[g GHG(tonnes-1(kg dm burnt) ]CH4)
Lfire-CH4 =A * MB * Cf *Table 2.5
-3
Gef * 10
Gef
Lfire-CH4
CH4
CO
N2O
NOx
CH4
CO
N2O
NOx
CH4
CO
N2O
NOx

CO
emissionsfrom fire(tonnes CO)
Lfire-CO =A * MB * Cf *-3
Gef * 10Lfire-CON2O
emissionsfrom fire(tonnes
N2O)
Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

NOxemissionsfrom fire(tonnesNOx)
Lfire-NOx =A * MB * Cf *-3
Gef * 10Lfire-NOx

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 (Table2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.50

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Cropland (Land Converted to Cropland)
3C1b
2 of 2Eq. 2.2

Land-use category

Initialland
1use

Land useduringreportingyear

Subcategories
for reporting
year2

Area
burnt

Mass of fuelavailable for3
combustion

Combustion
factor3(ha)(tonnes ha-1)(-)

A

Table 2.4

Table 2.6

MB

Cf

(a)
[nonCL]

Equation 2.27
Emission factor for
CH4emissionseach GHG
from fire[g GHG(tonnes CH4)
-1
(kg dm burnt) ]Lfire-CH4 =A * MB * Cf *Table 2.5
-3
Gef * 10
Gef
Lfire-CH4
CH4

CO emissions
from fire

N2O
emissionsfrom fireNOxemissionsfrom fire(tonnes CO)(tonnes N2O)

(tonnes NOx)

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

Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

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

CO
N2O
NOx

CL

CH4
(b)

CO
N2O
NOx
CH4

Total

CO
N2O
NOx

1

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-CL" in this column.
2
For each subcategory, use separate lines for each non-CO2 greenhouse gas.
3
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 2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.51

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Grassland (Grassland Remaining Grassland)
3C1c
1 of 2Equation 2.2
Area burnt

Mass of fuelavailable for2
combustion

Combustion
factor2(ha)(tonnes ha-1)(-)(Table 2.4)2Table 2.6

MB

Cf

Land-use category

Initialland use

Land useduringreportingyear

Subcategories
for reporting
year1

A
(a)

GL

GL

(b)

(c )

Total
1
2

Equation 2.27
Emission factor for
CH4emissionseach GHG
from fire[g GHG(tonnes-1(kg dm burnt) ]CH4)
Lfire-CH4 =A * MB * Cf *Table 2.5
-3
Gef * 10
Gef
Lfire-CH4
CH4
CO
N2O
NOx
CH4
CO
N2O
NOx
CH4
CO
N2O
NOx
CH4
CO
N2O
NOx

CO
emissionsfrom fire(tonnes CO)
Lfire-CO =A * MB * Cf *-3
Gef * 10Lfire-CON2O
emissionsfrom fire(tonnes
N2O)
Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

NOxemissionsfrom fire(tonnesNOx)
Lfire-NOx =A * MB * Cf *-3
Gef * 10Lfire-NOx

For each subcategory, use separate line 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 2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.52

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Grassland (Land Converted to Grassland)
3C1c
2 of 2Equation 2.2

Land-use category

Initialland use1

Land useduringreportingyear

Subcategories
for reporting
year2

Area
burnt

Mass of fuelavailable for3
combustion

Combustion
factor3(ha)(tonnes ha-1)(-)

A

Table 2.4

Table 2.6

MB

Cf

(a)
[non-GL]

Equation 2.27
Emission factor for
CH4emissionseach GHG
from fire[g GHG(tonnes CH4)
-1
(kg dm burnt) ]Lfire-CH4 =A * MB * Cf *Table 2.5
-3
Gef * 10
Gef
Lfire-CH4
CH4

CO emissions
from fire

N2O
emissionsfrom fireNOxemissionsfrom fire(tonnes CO)(tonnes N2O)

(tonnes NOx)

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

Lfire-N2O =A * MB * Cf *-3
Gef * 10Lfire-N2O

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

CO
N2O
NOx

GL

CH4
(b)

CO
N2O
NOx
CH4

Total

CO
N2O
NOx

1

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-GL" in this column.
2
For each subcategory, use separate lines for each non-CO2 greenhouse gas.
3
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 2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.53

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land UseEmissions from Biomass Burning in Wetlands (Land Converted to Wetlands)
3C1d
1 of 1
Eq. 2.2

Land-use category

Initial land
use1

Land useduringreportingyear

Subcategories
for reporting
year2

Area
burnt

Mass of fuelavailable for3
combustion

Combustion
factor3(ha)(tonnes ha-1)(-)
Table 2.6A(a)[non-WL]MB

Cf

Equation 2.27
Emission factor for
CH4emissionseach GHG
from fire[g GHG(tonnes-1(kg dm burnt) ]CH4)
Lfire-CH4 =A * MB * CfTable 2.5
-3
* Gef * 10
Gef
Lfire-CH4
CH4COemissionsfrom fire(tonnesCO)
Lfire-CO =A * MB * Cf
-3
* Gef * 10
Lfire-CON2O
emissionsfrom fire(tonnes
N2O)
Lfire-N2O =A * MB * Cf
-3
* Gef * 10
Lfire-N2O

NOxemissionsfrom fire(tonnesNOx)
Lfire-NOx =A * MB * Cf
-3
* Gef * 10
Lfire-NOx

CO
N2O
NOx

WL

CH4
(b)

CO
N2O
NOx
CH4

Subtotal

CO
N2O
NOx

1

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-WL" in this column.
2
Subcategories are created by vegetation type within strata ( (a), (b), (c) etc.) within the country. For each subcategory, use separate lines for each non-CO2 greenhouse gas.
3
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 2.4). In this case, MB takes the value taken from the table, whereas Cf must be 1.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.54

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Type of lime
appliedAgriculture, Forestry and Other Land Use
Liming: Annual CO2-C emissions from Liming
3C2
1 of 1
Annual amount of calcic
limestone (CaCO3)

Emission factor

Equation 11.12
Annual amount of
dolomite (CaMg(CO3)2)

Emission factor

Annual C emissions from liming(tonnes yr-1)[tonnes of C (tonne oflimestone)-1](tonnes yr-1)[tonnes of C (tonne ofdolomite)-1](tonnes C yr-1)

default is 0.12
MLimestone

EFLimestonedefault is 0.13
MDolomite

EFDolomite

CO2-C Emission = (MLimestone *EFLimestone) + (MDolomite * EFDolomite)
CO2-C Emission

Limestone
Dolomite
Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.55

Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Urea Fertilization: Annual CO2 emissions from Urea Fertilization
3C3
1 of 1
Annual amount of Urea Fertilization

Subcategories forreporting year

-1

(tonnes urea yr )M

Equation 11.13
Emission factor[tonnes of C (tonne of-1urea) ]
default is 0.20
EFAnnual CO2-C emissions from Urea Fertilization-1(tonnes C yr )CO2-C Emission = M * EF
CO2-C Emission

(a)
(b)
(c)
Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.56

Annex 1: Worksheets

SectorAgriculture, Forestry and Other Land Use

Category

Direct N2O Emissions from Managed Soils

Category code
Sheet
Equation

3C4
1 of 2Equation 11.1
Annual amount of N applied

Emission factor for N2Oemissions from N inputs(kg N yr-1)[kg N2O-N-1(kg N input) ]Table 11.1
EF

Anthropogenic N input typeF

Anthropogenic N
input types toestimate annual
direct N2O-N
emissionsproduced frommanaged soils

Anthropogenic N
input types toestimate annual
direct N2O-N
emissionsproduced fromflooded ricesynthetic fertilizers

FSN: N in synthetic fertilizers

animal manure,compost, sewage
sludge

FON: N in animal manure, compost, sewage sludge, othercrop residues

FCR: N in crop residues

changes to land use
or management

FSOM: N in mineral soils that is mineralised, in association
with loss of soil C from soil organic matter as a result ofchanges to land use or management

synthetic fertilizers

FSN: N in synthetic fertilizers

animal manure,compost, sewage
sludge

FON: N in animal manure, compost, sewage sludge, othercrop residues

FCR: N in crop residues

changes to land use
or management

FSOM: N in mineral soils that is mineralised, in association
with loss of soil C from soil organic matter as a result ofchanges to land use or management

Annual direct N2O-N
emissions produced
from managed soils-1(kg N2O-N yr )N2O-NN inputs = F * EF
N2O-NN inputs

EF1

EF1FR

Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.57

Volume 4: Agriculture, Forestry and Other Land Use

SectorAgriculture, Forestry and Other Land Use

Category

Direct N2O Emissions from Managed Soils

Category code
Sheet
Equation

3C4
2 of 2Equation 11.1
Annual area ofmanaged/drainedorganic soils

Anthropogenic N input type

1,2

(ha)

Emission factor for
N2O emissions fromdrained/managed
organic soils

Annual direct
N2O-N emissions
produced frommanaged organic
soils(kg N2O-N-1-1
ha yr )

(kg N2O-N yr )Table 11.1

N2O-NOS = FOS *
EF2

EF2

N2O-NOSFOS-1Amount of urine
and dung N
deposited bygrazing animals on
pasture, range andpaddock-1(kg N yr )FPRP

Emission factor for
N2O emissions fromurine and dung N
deposited on pasture,
range and paddock by
grazing animals[kg N2O-N-1(kg N input) ]Annual direct N2Oemissions from urine
and dung inputs tograzed soils-1(kg N2O-N yr )Table 11.1

N2O-NPRP = FPRP *EF3PRP

EF3PRP

N2O-NPRP

Annual direct
N2O emissions
from urine anddung inputs tograzed soils(kg N2O-N-1yr )N2ODirect-N =N2O-NN input +N2O-NOS +N2O-NPRP
N2ODirect-N

CG, Temp
CG, Trop
Managedorganic soils

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

Urine anddung inputs tograzed soils

CPP
SO

Total
1
2

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.
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.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.58

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Indirect N2O Emissions from Managed Soils: N2O from Atmospheric Deposition of N Volatilised from Managed Soils
3C5
1 of 2
Annualamount ofsynthetic
fertilizer
N applied
to soils

Anthropogenic N
input type

(kg N
-1
yr )

Fraction ofsynthetic
fertilizer N thatvolatilises(kg NH3-N +NOx-N) (kg of N
applied)-1

Annual amount ofanimal manure,compost, sewage
sludge and otherorganic N additions
intentionally applied
to soils(kg N yr-1)

Equation 11.9
Annual amount of
Fraction of appliedurine and dung N
organic N fertilizer
materials (FON) and of
deposited bygrazing animals onurine and dung N
pasture, range anddeposited by grazing
paddock
animals (FPRP) thatvolatilises(kg NH3-N + NOx-N) (kgof N applied or(kg N yr-1)
deposited)-1

Table 11.3
FSN

FracGASF

FON

FPRP

Emission factor
for N2O emission
from atmosphericdeposition of N
on soils andwater surfaces(kg N2O-N) (kg
NH3-N + NOx-N
volatilized)-1

Table 11.3

Table 11.3

FracGASM

EF4

Annual amount of N2O-N
produced fromatmospheric deposition of
N volatilised frommanaged soils(kg N2O-N yr-1)
N2O(ATD)-N = [(FSN *FracGASF ) + (FON + FPRP)* FracGASM)] * EF4
N2O(ATD)-N

(a)
(b)
(c)
Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Indirect N2O Emissions from Managed Soils: N2O from N leaching/runoff from Managed Soils
3C5
2 of 2
Annualamount ofsynthetic
fertilizer N
applied tosoils

Anthropogenic N
input type

(kg N yr-1)

FSN

Annual amount ofanimal manure,compost, sewage
sludge and otherorganic N
additions
intentionallyapplied to soils(kg N yr-1)

Annual amountof urine anddung Ndeposited bygrazing
animals on
pasture, range
and paddock(kg N yr-1)

FON

FPRP

Equation 11.10
Amount of N in crop
Annual amount of N
residues (above
mineralized/immobilized
and below-ground),in mineral soils
including N-fixing
associated withcrops, and fromloss/gain of soil C fromforage/pasturesoil organic matter as arenewal, returned
result of changes toto soils annually
land use or
management(kg N yr-1)

FCR(kg N yr-1)

FSOM

Fraction of all
N additions tomanaged soils
that is lost
throughleaching andrunoffEmissionfactor for
N2O
emissionfrom Nleaching
and runoff

Annual amountof N2O-N
produced frommanaged soils inregions whereleaching andrunoff occurs[kg N (kg of N
-1
additions) ][kg N2O-N(kg N
leaching
andrunoff)-1](kg N2O-N yr-1)

Table 11.3

Table 11.3

FracLEACH-(H)EF5N2O(L)-N = (FSN +FON + FPRP + FCR+ FSOM) *FracLEACH-(H) *EF5
N2O(L)-N

(a)
(b)
(c)
Total

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.60

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Manuremanagement
System (MMS)1

Species/Livestockcategory 2

Agriculture, Forestry and Other Land Use
Indirect N2O Emissions from Manure Management1
3C6
1 of 2Equation 10.25
Total nitrogenexcretion for the
MMS 3

kg N yr-1

Equation 10.26
Fraction ofAmount of manure
managed livestock
nitrogen that is loss
manure nitrogendue to volatilisationthat volatilisesof NH3 and NOx(-)
Table 10.22

S

T
Dairy Cows

NEMMS

Frac(GasMS)

kg N yr-1
Nvolatilization-MMS =NEMMS * Frac(GasMS)
Nvolatilization-MMS

Equation 10.27
Indirect N2O emissions
Emission factor for N2Oemissions fromdue to volatilization fromatmospheric deposition of
Manure Management
nitrogen on soils andwater surfaces[kg N2O-N (kg NH3-N +kg N2O yr-1
NOx-N volatilised)-1]
N2OG(mm) = NEvolatilizationTable 11.3
MMS * EF4 * 44/28
N2OG(mm)EF4

Other Cattle
Buffalo
Sheep
Goats
CamelsHorsesMules & Asses
Swine
Poultry
Other

2

Total
1

The calculations must be done by Manure Management System, and for each management system, the relevant species/livestock category (ies) must be selected. For the Manure Management Systems, see Table
10.18.
2
Specify livestock categories as needed using additional lines (e.g. llamas, alpacas, reindeers, rabbits, fur-bearing animals etc.)3
See worksheet for Direct N2O from Manure Management (3A2) for the value of Total N excretion for the MMS (NEMMS).

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

ManureManagement
System (MMS)2Agriculture, Forestry and Other Land Use
Indirect N2O Emissions from Manure Management1
3C6
2 of 2
Total
nitrogenexcretion for
the MMS

Species/Livestockcategory 3(kg N yr-1)

Amt. of managed
manure nitrogen forlivestock category T
that is lost in the
ManureManagement Sys.
(per cent)Number ofanimals(head)

Tables 10A-4 to
10A-9

Table 10.23
S

T
Dairy Cows
Other Cattle
Buffalo
Sheep
Goats
CamelsHorsesMules & Asses
Swine
Poultry
3
Other
Total

NEMMS

Frac(LossMS)

Equation 10.34
Fraction of total
annual nitrogenexcretion managed in
MMS for eachspecies/livestockcategory(-)

N(T)

MS(T,S)

Amount of nitrogenfrom bedding(kg N animal-1 yr-1)(If applicable to MMS- see text underEquation 10.35)
NbeddingMS

Amount of managed
manure nitrogen available
for application to
managed soils or for feed,
fuel, or construction
purposes(kg N yr-1)
NMMS_Avb = NEMMS * (1-2
FracLossMS * 10 ) + N(T) *MS(T,S) * NbeddingMS
NMMS_Avb

1

The available nitrogen data to be estimated in this worksheet are necessary to coordinate with the calculation and reporting of N2O emissions from Managed Soils (see Chapter 11).
The calculations must be done by Manure Management System, and for each management system, the relevant species/livestock category(ies) must be selected, and the same set of worksheets must be used for all
management systems. For the Manure Management Systems, see Table 10.18.
3Specify livestock categories as needed using additional lines (e.g. llamas, alpacas, reindeers, rabbits, fur-bearing animals etc.)22006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.62

Annex 1: Worksheets

SectorCategory
Category code
Sheet
Equation

Rice Ecosystem

Agriculture, Forestry and Other Land Use
Rice Cultivation: Annual CH4 emission from rice
3C7
1 of 2Eq. 2.2

Subcategories forreportingyear1

Equation 5.1
AnnualCultivation
harvestedperiod of
area
rice

(ha yr-1)

A

(day)

t

Equation 5.3

kg CH4 ha day

Equation 5.2
Scaling factor
to account forthe differencesin water regime
during thecultivation
period(-)

Scaling factor toaccount for thedifferences inwater regime in
the pre-season
before thecultivation period(-)

Table 5.11

Table 5.12

Table 5.13

EFc

SFW

SFp

Baselineemission factor
forcontinuously
flooded fields
without organic
amendments-1-1

Application
rate oforganic
amendment
in freshweightConversion
factor fororganic
amendment

Scaling factor
for both types
and amount oforganic
amendment
applied(tonnes ha-1)

(-)

(-)
SFo =
(1+ROAi *0.59
CFOAi)
SFo

Table 5.14
ROAi

CFOAi

Irrigated
Sub-total
Rainfed and deep water
Sub-total
UplandSub-total

Total
1

Rice ecosystem can be stratified according to water regimes, type and amount of organic amendments, and other conditions under which CH4 emissions from rice may vary.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Rice Cultivation: Annual CH4 emission from rice
3C7
2 of 2Equation 2.2

Subcategories for1
reporting year

Rice Ecosystem

Equation 5.2
Scaling factor for soil type,
Adjusted daily emission factor
rice cultivar, etc., if available
for a particular harvested area
(kg CH4 ha-1 day-1)(-)
EFi = EFc * SFw * SFp * SFo *
SFs,r
EFi
SFs,r

Equation 5.1
Annual CH4 emission from Rice Cultivation
Gg CH4 yr-1
-6

CH4Rice = A * t * EFi * 10
CH4Rice

Irrigated
Sub-total
Rainfed and deep water
Sub-total
UplandSub-total

Total
1

Land should be stratified according to ecosystems, water regimes, type and amount of organic amendments, and other conditions under which CH4 emissions from rice may vary. The disaggregation of the annual harvest
area of rice needs to be done at least for three baseline water regimes including irrigated, rainfed, and upland. Within each stratum, sub-strata should be separated for each type of organic amendment (see Equation 5.3)

2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.64