Annex 1: Mapping Tables

ANNEX 1

MAPPING TABLES

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestland and other land Use

Contents
Annex 1

Relating 2019 Refinement to the 2006 IPCC Guidelines ............................................................... A1.3

Chapter 1

Introduction ....................................................................................................................................A1.3

Chapter 2

Generic Methods ............................................................................................................................ A1.4

Chapter 3

Consistent Representation of lands .............................................................................................. A1.10

Chapter 4

Forest Lands .................................................................................................................................A1.13

Chapter 5

Croplands .....................................................................................................................................A1.16

Chapter 6

Grasslands ....................................................................................................................................A1.22

Chapter 7

Wetlands .......................................................................................................................................A1.25

Chapter 8

Settlements ...................................................................................................................................A1.29

Chapter 9

Other Lands ..................................................................................................................................A1.31

Chapter 10 Emissions from Livestock and Manure Management ..................................................................A1.32
Chapter 11 N2O Emissions from Managed Soils and CO2 Emissions from Lime and Urea Applications .....A1.42
Chapter 12 Harvested wood products .............................................................................................................A1.45

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Annex 1

Relating the 2019 Refinement to the 2006 IPCC
Guidelines

This annex provides a road map for relating sections, equations, tables, figures and boxes in the 2019 Refinement
to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.
Type of Refinement: U – Update, NG – New Guidance, NR – No Refinement, R – Removed

CHAPTER 1 INTRODUCTI ON
Refinements in this chapter reflect the new guidance and updates that are made in other chapters of this volume.

Sections
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

U

1.1

1.1

Overview of greenhouse gas emissions and removals in the
AFOLU sector

U

1.2

1.2

Science background

U

1.2.1

1.2.1

Carbon pool definitions and non-CO2 gases

U

1.2.1

1.2.1

Overview of inventory preparation for the AFOLU sector

U

1.3

1.3

Land-use and management categories

U

1.3.1

1.3.1

Tier definitions for methods in AFOLU

U

1.3.2

1.3.2

Identification of key categories

NR

1.3.3

1.3.3

Steps in preparing inventory estimates

U

1.3.4

1.3.4

Organisation of Volume 4 in the 2019 Refinement to the2006 IPCC Guidelines

U

1.4

1.4

Historical background on the IPCC greenhouse gas
inventory guidance for AFOLU sector

NR

1A

1A

Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Definitions of carbon pools used in AFOLU for each landuse category

U

1.1

1.1

Land-use categories, carbon pools and non-CO2 gases to be
estimated under Tier 1, their relevance to AFOLU sections,and the reference to Revised 1996 IPCC Guidelines

U

1.2

1.2

Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number

2019
Refinement Box
NumberFramework of tier structure for AFOLU methods

U

1.1

1.1

TablesFiguresNo refinement

Boxes

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestland and other land Use

CHAPTER 2 GENERIC ME THODSThis section has several refinements including a) guidance on application of allometric model and biomass
density maps for estimation of biomass C; b) refinements on the guidance to estimate changes in dead organic
matter and updates to the factors; c) refinements to the description of methods and factors to estimate soil C
stock change in mineral soils, and the addition of a Tier 2 method to estimate the C stock changes from biochar
amendments; d) expanded guidance on application of Tier 3 methods; and e) methods for estimating theinfluence of inter-annual variability on greenhouse gas emissions. There was limited refinement to the methods
for estimating non-CO2 greenhouse gas emissions from biomass burning.

Sections
 Section 2.3.1 provides definitions and new guidance to inventory compilers on the use of allometric models
to estimate volume, biomass and carbon stocks in land uses containing vegetation at Tier 2 and 3 levels,
including a decision tree to select the appropriated one. The section also provides guidance on how to use of
biomass density maps for the estimation of carbon emissions at Tier 2 and Tier 3 levels.
 Section 2.3.2 provides updates on methods and factors for estimating changes in C for dead organic matter.
 Section 2.3.3 provides refinements for estimation of soil C stock changes in mineral soils including moreguidance about application of Tier 2 and 3 methods. For Tier 3, several examples are provided that describe
methods that have been applied for reporting soil C stock changes by countries. Guidance is provided onusing mass-equivalency methods and assessing the impact of soil erosion and deposition. Updates have been
made to the default reference C stocks for estimating C stock changes in mineral soils. New guidance isprovided to estimate the change in soil C stocks with biochar amendments to soils in grassland and cropland.
Biochar C has been intensively studied over the past decade and the recent research has provided a scientificbasis for developing a Tier 2 method. Tier 3 methods may also be developed to estimate impacts of biochar
amendments on soil C stocks in forest land, settlements, wetlands and other land.
 Section 2.4 is refined to provide a method for estimating mass of fuel in croplands that is consistent with themethod for estimating soil N2O emissions from crop residues (i.e., mass of residues). Ensuring consistency
among sources is considered a good practice and is the primary reason that the method for estimating mass offuel has been refined.
 Section 2.5 is revised to expand the guidance on how to parameterize and evaluate Tier 3 models, theintegration of data to models, and means to increase its transparency. Case studies have been included todemonstrate how different countries have developed and worked with Tier 3 methods.
 Section 2.6 is added to provide an option that may be used to disaggregate Managed Land Proxy (MLP)
emissions and removals into those that are considered to result from human effects and those that areconsidered to result from natural disturbances.
 An annex is provided to describe the data that have been used to estimate default reference C stocks for themineral soil method. An annex is also provided describing the underlying scientific basis for developing Tier
2 and 3 methods to estimate soil C stock change from biochar C amendments to soils.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

2.1

2.1

Inventory Framework

U

2.2

2.2

Overview of carbon stock change estimation

NR

2.2.1

2.2.1

Overview of non-CO2 emission estimation

NR

2.2.2

2.2.2

Conversion of C stock changes to CO2 emissions

NR

2.2.3

2.2.3

Generic methods for CO2 emissions and removals

NR

2.3

2.3

Change in biomass carbon stocks (above-ground biomass andbelow-ground biomass)

NR

2.3.1

2.3.1

Land remaining in a land-use categoryNR

2.3.1.1

2.3.1.1

Land converted to a new land-use categoryNR

2.3.1.2

2.3.1.2

Additional generic guidance for tier 2 methodsNG-

2.3.1.3

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Change in dead organic matter

NR

2.3.2

2.3.2

Land remaining in a land-use categoryU

2.3.2.1

2.3.2.1

Land converted to a new land-use categoryU

2.3.2.2

2.3.2.2

Change in carbon stocks in soils

NR

2.3.3

2.3.3

Soil organic C estimation methods (Land remaining in aLand-use category and land conversion to a new land use)U

2.3.3.1

2.3.3.1

Non-CO2 emissions

U

2.4

2.4

Additional generic guidance for tier 3 methods

U

2.5

2.5

Measurement-based tier 3 inventories

U

2.5.1

2.5.1

Model-based tier 3 inventories

U

2.5.2

2.5.2

Inter-annual variability

NG

-

2.6

Definitional issues

NG

-

2.6.1

Direct and indirect human effects, and natural effects

NG-

2.6.1.1

Natural disturbancesNG-

2.6.1.2

Relationship between different methodological approaches
and the representation of emissions and removals from interannual variability

NG

-

2.6.2

Optional approach for reporting of emissions and removals
from Natural Disturbances

NG

_

2.6.3

Reporting the contribution of natural disturbances andanthropogenic effects to the emissions and removals for
managed lands

NG

-

2.6.4

Default Mineral Soil Reference C Stocks

NG

-

2A.1

Additional Information for the Estimation of Soil Carbon
Stock Change from Biochar Amendments to Mineral Soils
Using Tier 2 and 3 Methods

NG

-

2A.2

Equations

Equation 2.25A has been added as part of the Tier 2 method guidance. This equation is used to estimate theannual change in soil C stock in mineral soils that are amended with biochar in grassland and cropland.
Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Annual carbon stock changes for the entire AFOLU
Sector estimated as the sum of changes in all land-use
categories

NR

2.1

2.1

Annual carbon stock changes for a land-use category as asum of changes in each stratum within the category

NR

2.2

2.2

Annual carbon stock changes for a stratum of a land-use
category as a sum of changes in all pools

NR

2.3

2.3

Annual carbon stock change in a given pool as a functionof gains and losses (Gain-Loss Method)

NR

2.4

2.4

Carbon stock change in a given pool as an annual average
difference between estimates at two points in time (StockDifference Method)

NR

2.5

2.5

Non-CO2 emissions to the atmosphere

NR

2.6

2.6

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Volume 4: Agriculture, Forestland and other land Use

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Annual change in carbon stocks in biomass in landremaining in a particular land-use category (Gain-Loss
Method)

NR

2.7

2.7

Annual change in carbon stocks in biomass in landremaining in the same land-use category (StockDifference Method)

NR

2.8

2.8

Annual increase in biomass carbon stocks due to biomass
increment in land remaining in same category

NR

2.9

2.9

Average annual increment in biomass

NR

2.10

2.10

Annual decrease in carbon stocks due to biomass losses inland remaining in same category

NR

2.11

2.11

Annual carbon loss in biomass of wood removals

NR

2.12

2.12

Annual carbon loss in biomass of fuelwood removal.

NR

2.13

2.13

Annual carbon losses in biomass due to disturbances

NR

2.14

2.14

Annual change in biomass carbon stocks on land
converted to other land-use category (Tier 2)

NR

2.15

2.15

Initial change in biomass carbon stocks on land converted
to another land category

NR

2.16

2.16

Annual change in carbon stocks in dead organic matter

NR

2.17

2.17

Annual change in carbon stocks in dead wood or litter(Gain-Loss Method)

NR

2.18

2.18

Annual change in carbon stocks in dead wood or litter(Stock-Difference Method)

NR

2.19

2.19

Annual carbon in biomass transferred to dead organic
matter

NR

2.20

2.20

Annual biomass carbon loss due to mortality

NR

2.21

2.21

Annual carbon transfer to slash

NR

2.22

2.22

Annual change in carbon stocks in dead wood and litter
due to land conversion

NR

2.23

2.23

Annual change in carbon stocks in soils

NR

2.24

2.24

Annual change in organic carbon stocks in mineral soils

NR

2.25

2.25

Annual change in biochar carbon stock in mineral soils
receiving biochar additions

NG

-

2.25a

Annual carbon loss from drained organic soils (CO2)

NR

2.26

2.26

Estimation of greenhouse gas emissions from fire

NR

2.27

2.27

Estimation of Soil Organic Carbon Stocks

NG-

2A.1.1

Tables Table 2.2 includes updates to the default values for litter and deadwood C stocks.
 Table 2.3 has been updated with new reference carbon stocks from Batjes (2011). For a subset of soils types
and/or climate regions, new values are not provided in the analysis by Batjes (2011) so values from previous
IPCC guidance documents are retained. Updated 95per cent confidence interval limits expressed as apercentage of the mean organic carbon stock are also provided. Where the number of samples used to
calculate the mean and confidence limits are known it included in the updated to table to provide anindication of the level of data informing the new factors.
 Tables 2.4 and 2.6 provide updates for estimating mass of fuel associated with non-CO2 emissions fromagricultural residues burning.

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

 Table 2.6A includes examples of documentation that may be provided by compilers to increase thetransparency of Tier 3 models that are used for inventories.
 Table 2.6B provides examples of documentation that may be provided to increase the transparency of modelbased Tier 3 inventories.
 Table 2.6C indicates whether or not different estimation methods are able to distinguish between the impactof the individual drivers on the interannual variability of reported annual emission and removal estimatesfrom managed land.
Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Example of a simple matrix (Tier 2) for the impacts ofdisturbances on carbon pools

NR

2.1

2.1

Tier 1 default values for litter and dead wood carbon stocks

U

2.2

2.2

Default reference (under native vegetation) soil organic C
stocks (SOCREF) for mineral soils (tonnes C ha-1 in 0-30 cm
depth)

U

2.3

2.3

Fuel (dead organic matter plus live biomass) biomass
consumption values (tonnes dry matter ha-1) for fires in arange of vegetation types.

U

2.4

2.4

Emission factors for various types of burning

NR

2.5

2.5

Combustion factor values (proportion of prefire fuel biomass
consumed) for fires in a range of vegetation types

U

2.6

2.6

Examples of documentation to assemble in support oftransparent reporting of Tier 3 measurement-based
inventories

NG

-

2.6a

Examples of documentation to assemble in support oftransparent reporting of Tier 3 model-based inventories

NG

-

2.6b

General guidance on whether or not the estimation method isable to distinguish between the impact of the individual
drivers below on the interannual variability of reported annual
emission and removal estimates

NG

-

2.6c

Figures Figure 2.4 includes a minor update by inserting the word “method” at the end of the first diamond in thedecision tree.
 Figure 2.6A summarizes the main factors that cause anthropogenic (i.e., direct and indirect human) effects
and natural effects on greenhouse gas emissions and removals, and their occurrences in managed andunmanaged lands.
 Figure 2.6B is part of BOX.2I, and provides an example of the disaggregation of wildfire emissions inAustralia into ‘natural disturbance’ emissions and removals and the emissions and removals from fires due tohuman activity.
 Figure 2.6C is part of BOX. 2J, and provides an example of the disaggregation of Canada’s FL-FL emissions
and removals into those occurring on lands dominated by natural disturbance impacts and those occurring in
the remaining managed forest.
 Figure 2.6D and 2.6E are part of BOX. 2K, and provide an example of methodological approach based on theEuropean legislation to estimate the contribution of natural disturbances to the emissions and removals
reported for managed lands.
 Figure 2.7 from the 2006 IPCC guidelines has been moved to Volume I, and expanded with additional
guidance for all sectors.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestland and other land Use

Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Generalized carbon cycle of terrestrial AFOLU ecosystems
showing the flows of carbon into and out of the system aswell as between the five C pools within the system

NR

2.1

2.1

Generic decision tree for identification of appropriate tier toestimate changes in carbon stocks in biomass in a land-use
category

NR

2.2

2.2

Generic decision tree for identification of appropriate
allometric models to estimate biomass or carbon stocks inorganic matter

NG

-

2.2a

Generic decision tree for identification of appropriate tier toestimate changes in carbon stocks in dead organic matter for aland-use category

NR

2.3

2.3

Generic decision tree for identification of appropriate tier toestimate changes in carbon stocks in mineral soils by land-use
category

U

2.4

2.4

Generic decision tree for identification of appropriate tier toestimate changes in carbon stocks in organic soils by land-use
category

NR

2.5

2.5

Generic decision tree for identification of appropriate tier toestimate greenhouse gas emissions from fire in a land-use
category

NR

2.6

2.6

Conceptual illustration of how various anthropogenic (direct
and indirect) and natural factors affect land-related GHG
emissions and removals in managed and unmanaged lands

NG

-

2.6a

Example of the disaggregation of wildfire emissions inAustralia into natural ‘natural disturbance’ emissions andremovals and the emissions and removals from fires due tohuman activity.

NG

-

2.6b

Example of the disaggregation of Canada’s FL-FL emissions
and removals into those occurring on lands dominated bynatural disturbance impacts and those occurring in theremaining managed forest.

NG

-

2.6c

Time series of managed forest land total GHG net emission(anthropogenic + natural disturbance (ND) and area burnt.

NG

-

2.6d

Time series of managed forest land GHG net emissions andremovals (Gg CO2e)

NG

-

2.6e

Boxes
 Box 2.0A provides information on how consistency and comparability could be maintained when applying
IPCC guidelines for AFOLU projects and activities.
 Box 2.0B provides information about definitions of allometric equations.
 Box 2.0C discusses emerging LIDAR technology for application in biomass C inventories.
 Box 2.0D discusses remote sensing technology for application in biomass C inventories.
 Box 2.0E provides an example for how biomass density maps are used to estimate biomass C stock change inthe Brazilian Amazon.
 Boxes 2.2A and 2.2E provides information about using equivalent mass methods in soil C inventories.
 Box 2.2B provides background on emissions associated with biochar production and application.
 Box 2.2C provides discussion about methods to address the impact of soil erosion and deposition on soil C
stocks.
 Box 2.2D provides several examples of Tier 3 methods that have been used by governments to report soil C
stock changes.

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

 Box 2.2F presents an example of model calibration, evaluation and improvement through data assimilation(Canada’s Carbon Budget Model).
 Box 2.2G presents examples (Finland and Canada) of model evaluation and improvement.
 Box 2.2H presents examples (Canada and USA) of quantification of uncertainties in Tier 3 modelling
approaches.
 Box 2.2I provides an example of methodological approach developed by Australia to estimate thecontribution of natural disturbances to the emissions and removals reported for managed lands Box 2.2J provides an example of methodological approach developed by Canada to estimate the contributionof natural disturbances to the emissions and removals reported for managed lands Box 2.2K provides an example of methodological approach based on European legislation to estimate thecontribution of natural disturbances to the emissions and removals reported for managed lands Box 2.2L provides an example of a table format that could be used for voluntary disaggregation of emissions
and removals reported for managed lands into anthropogenic and natural disturbance component.
Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number

2019
Refinement Box
NumberConsistency between AFOLU projects or activities and IPCC
inventory guidelines

NG

-

2.0a

Allometric Definitions

NG

-

2.0b

New Technology: Terrestrial LIDAR

NG

-

2.0c

Remote Sensing Technologies

NG

-

2.0d

Using a biomass map for GHG estimation: an example fromthe Brazilian Amazon

NG

-

2.0e

Alternative Formulations of Equation 2.25 for Approach 1
Activity Versus Approach 2 or 3 Activity Data withTransition Matrices

U

2.1

2.1

Comparison between use of approach 1 aggregate statistics
and approach 2 or 3 activity data with transition matrices

U

2.2

2.2

Using equivalent mass methods to derive mineral soil stockchange factors

NG

GHG emission sources with biochar production

NG

Representing the impact of soil erosion and deposition on soil
carbon stock changes

NG

Examples of Tier 3 mineral soil C stock change methods

U

-

2.2d

Consideration of equivalent mass methods within Tier 3
modelling approaches

NG

-

2.2e

An example of model calibration, evaluation andimprovement through data assimilation

U

-

2.2f

Examples of model evaluation and improvement

U

-

2.2g

Examples of quantification of model uncertainty

U

-

2.2h

Australian approach to estimating interannual variability due
to natural disturbances

NG

-

2.2i

Canada’s approach to estimating interannual variability fromnatural disturbances

NG

-

2.2j

Approach to estimating interannual variability from natural
disturbances based on the EU legislation

NG

-

2.2k

Example of the table format that could be used for voluntary
disaggregation of total estimated fluxes on Managed Lands
into anthropogenic and natural Disturbance components

NG

2.2a
-

2.2b
2.2c

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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A1.9

Volume 4: Agriculture, Forestland and other land Use

CHAPTER 3 CONSISTENT REPRESEN TATION OF LANDS
In this chapter updates (U) and new guidance (NG) were introduced to provide a sound scientific basis forrepresenting land area, land-use change and related emissions and removals in the AFOLU sector. It treatsspecifically how to combine different data sources and types of information (with a special focus on Remoting
Sensing (RS) data and products), the coherence between national land-use classification systems and IPCC landuse categories, uncertainty and accuracy of activity data, and the specificities of RS data.

Sections While No Refinement was mandated, an elaboration is introduced in Section 3.1 to outline the main steps
necessary to achieve consistent representation of lands at the national level for inventory purposes. The steps
are detailed in following sections.
 In Section 3.2 elaborations were introduced to further explain the terms “land-use” and “land cover”; theconsistency of national definitions with the IPCC land-use categories; the total area (managed andunmanaged) consistency through the reporting period and to provide further guidance on assigning IPCC
land-use and land-use change categories.
 In Section 3.3. the 2006 text has been reviewed and refined to elaborate guidance on how to integratedifferent data types and sources for the consistent representation of lands, in order to improve transparency,
consistency and accuracy of land-use, land-use change and related GHG emissions and removals estimates.
The refinement includes new guidance on how to combine the data, how to derive IPCC land-use categories(including land-use classification and stratification processes) and tracking and distinguishing land-use
changes.
 Section 3.4 provide new guidance on how to use, combine and integrate different approaches and tiers toderive consistent emissions and removals estimated from land-use change. A special reference is made to theuse of biomass maps.
 Even though “No Refinement” was mandated in Section 3.5 authors have decided to include the proposed
refinement on Activity Data uncertainty in this section. The elaborated text in this Section is to be read in
conjunction with Vol. 1_Ch 3 Uncertainties.
 Annex 3.A.1 has been updated with new land-use datasets Annex 3.A.2 have been refined, including the elaboration and updating of the existing text (e.g. RS data
preprocessing and classification methods) and new guidance on time series consistency in data processing).
 In Annex 3.A.5 only Figure 3.A.5.1 have being updated (Delineation of major climate zones, updated fromthe 2006 IPCC Guidelines).
 An additional Annex (3A.6) was introduced (as part of the elaboration made in section 3.3.3) to provide an
example of a process for allocating lands to IPCC land-use classes using Approach 3 wall-to-wall methods
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

U

3.1

3.1

Land use categories

U

3.2

3.2

Representing land areas

U

3.3

3.3

Three approaches

U

3.3.1

3.3.1

Data for land representation

U

3.3.2

3.3.2

Methods for land-use and land-use change estimation

NG

-

3.3.3

Combining multiple data sources

NG

-

3.3.4

Derivation of IPCC land-use categories from land cover
information

NG

-

3.3.5

Stratification of land-use data

U,NG

3.3.2.1

3.3.6

Preparing are data for emissions and removals

NR

3.3.2.2

3.3.7

Matching land areas with factors for estimating greenhousegas emissions and removals

NR

3.4

3.4

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019 Refinement
Section Number

Use of different approaches and methodological tiers whenestimating emissions and removals due to land-use change

NG

-

3.4.1

Uncertainties associated with the Approaches

U

3.5

3.5

Examples of international land cover dataset

U

3A.1

3A.1

Development of land-use databases

U

3A.2

3A.2

Sampling

NR

3A.3

3A.3

Overview of potential methods for developing Approach 3
datasets

NR

3A.4

3A.4

Default climate and soil classifications

U

3A.5

3A.5

Example process for allocating lands to IPCC land-use
classes using Approach 3 wall-to-wall methods

NG

---

3A.6

Equations No refinement

Tables A new Table 3.6A is provided with some examples of different data inputs and methods to derive IPCCC
land-use classes and the resulting approach.
 A new Table 3.6B is provided with examples of auxiliary data and possible assumptions that can help todetermine and stratify land-use.
 Table 3.A.1.1. was updated with examples of global land cover datasets in 2017
Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Example stratifications with supporting data for Tier 1
emissions estimation methods

NR

3.1

3.1

Example of Approach 1: Available land use data withcomplete national coverage

NR

3.2

3.2

Illustrative example of stratification of data for Approach 1

NR

3.3

3.3

Illustrative example of tabulating all land-use conversion forApproach 2 including nationally defined Strata

NR

3.4

3.4

Illustrative example of Approach 2 data in a land-use
conversion matrix with category stratification

NR

3.5

3.5

Simplified land-use conversion matrix for Approach 2
example

NR

3.6

3.6

Examples of different data inputs and methods to derive
IPCC land-use classes and the resulting approaches (1,2 or 3)

NG

-

3.6a

Examples of auxiliary data and possible assumptions that canhelp to determine and stratify land-use

NG

-

3.6b

Summary of uncertainties under Approaches 1 to 3

NR

3.7

3.7

Examples of international land cover dataset

U

3.A.1.1

3.A.1.1

Example of area estimation via proportions

NR

3.A.3.1

3.A.3.1

Figures The default climate classification provided in Figure 3A.5.1 has been updated using the classification scheme
shown in Figure 3A.5.2 based on the gridded Climate Research Unit (CRU) Time Series (TS) monthly
climate data for the period from 1985 to 2015.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.11

Volume 4: Agriculture, Forestland and other land Use A new Figure 3A.6.1 was introduced representing a decision tree for allocating lands to the IPCC land-use
categories when using Approach 3 wall-to-wall methods (i.e., where every land unit is assumed to haveinformation on land cover over time). This method may also be applicable for some sample-based methods.
Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Decision tree for preparation of land-use area data

NR

3.1

3.1

Principle of samplingNR

3.A.3.1

3.A.3.1

Simple random layout of plots (left) and systematic layout(right)NR

3.A.3.2

3.A.3.2

Use of different configurations of permanent and temporary
sampling units for estimating changes

NR

3.A.3.3

3.A.3.3

Overview of Approach 3: Direct and repeated assessments ofland use from full spatial coverageNR

3.A.4.1

3.A.4.1

Delineation of major climate zones, updated from the 2006
IPCC Guidelines

U

3.A.5.1

3.A.5.1

Classification scheme for default climate regions. The
classification is based on elevation, mean annual temperature(MAT), mean annual precipitation (MAP), mean annual
precipitation to potential evapotransporation ratio(MAP:PET), and frost occurrenceNR

3.A.5.2

3.A.5.2

Classification scheme for mineral soil types based on USDA
taxonomyNR

3.A.5.3

3.A.5.3

Classification scheme for mineral soil types based on World
Reference Base for Soil Resources (WRB) classification

NR

3.A.5.4

3.A.5.4

Decision tree for classifying land-use and land-use change
through time in Approach 3

NG-

3.A.6.1

Boxes
 Box 3.1A provides examples of auxiliary data required when land cover change information is used, toallocate land cover change to the underlying cause of disturbance and to assign lands to the IPCC land-use
categories through time.
Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number2019 Refinement
Box Number

Examples of assigning IPCC land-use and land-use change
categories

NG

-

3.1A

A1.12

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

CHAPTER 4 FOREST L ANDS
Refinements in this chapter include updates to default factors for biomass, additional guidance on application of
methods to estimate soil C stock changes and time series consistency. There are no refinements to the guidanceon dead organic matter or non-CO2 greenhouse gas emissions from biomass burning.

Sections
 Section 4.2.3 is updated with current understanding of soil C changes deeper in the soil profile abased on areview of the scientific literature. The level of stratification is also clarified for different tiers.

 Section 4.2.3.1 is refined with discussion on the limited scientific basis for quantification of effects of forest
management. This is reason that default stock change factors are not provided in this chapter for
management impacts on soil C stocks.
 Section 4.2.3.2 provides new guidance on developing Tier 2 stock change factors for forest land in Box 4.3A.
Discussion is provided about soil depth for Tier 2 methods. Application of mass-equivalency methods isclarified in accordance with updates in Chapter 2.
 Section 4.2.3.3 provides guidance for Tier 2 activity data with regard to forest land management.
 Section 4.2.3.5 is refined with new guidance on uncertainty assessments for Tier 3.
 Section 4.3.3.2 includes refinements with additional guidance on developing Tier 2 reference C stocks inaccordance with Chapter 2, and mass equivalency is discussed.
 Section 4.3.3.3 has new discussion about the implications of the type of activity data for land-use change,
consistent with Chapter 2.
 Section 4.4.2 further guidance on time series consistency is provided on how to ensure methodologicalconsistency in the case of the Forest Land category for gap filling and extrapolation.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

4.1

4.1

Forest Land Remaining Forest Land

NR

4.2

4.2

Biomass

NR

4.2.1

4.2.1

Choice of method

NR

4.2.1.1

4.2.1.1

Choice of emission factors

NR

4.2.1.2

4.2.1.2

Choice of activity data

NR

4.2.1.3

4.2.1.3

Calculations steps for Tier 1

NR

4.2.1.4

4.2.1.4

Uncertainty assessment

NR

4.2.1.5

4.2.1.5

Dead organic matter

NR

4.2.2

4.2.2

Choice of method

NR

4.2.2.1

4.2.2.1

Choice of emission/removal factors

NR

4.2.2.2

4.2.2.2

Choice of activity data

NR

4.2.2.3

4.2.2.3

Calculations steps for Tier 1

NR

4.2.2.4

4.2.2.4

Uncertainty assessment

NR

4.2.2.5

4.2.2.5

Soil carbon

U

4.2.3

4.2.3

Choice of method

U4.2.3.1

4.2.3.1

Choice of stock change and emission factors

U

4.2.3.2

4.2.3.2

Choice of activity dataU

4.2.3.3

4.2.3.3

Calculations steps for Tier 1

NR

4.2.3.4

4.2.3.4

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.13

Volume 4: Agriculture, Forestland and other land Use

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Uncertainty assessment

U

4.2.3.5

4.2.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

4.2.4

4.2.4

Choice of method

NR

4.2.4.1

4.2.4.1

Choice of emission factors

NR

4.2.4.2

4.2.4.2

Choice of activity data

NR

4.2.4.3

4.2.4.3

Uncertainty assessment

NR

4.2.4.4

4.2.4.4

Land Converted to Forest Land

NR

4.3

4.3

Biomass

NR

4.3.1

4.3.1

Choice of method

NR

4.3.1.1

4.3.1.1

Choice of emission factors

NR

4.3.1.2

4.3.1.2

Choice of activity data

NR

4.3.1.3

4.3.1.3

Calculations steps for Tier 1

NR

4.3.1.4

4.3.1.4

Uncertainty assessment

NR

4.3.1.5

4.3.1.5

Dead organic matter

NR

4.3.2

4.3.2

Choice of method

NR

4.3.2.1

4.3.2.1

Choice of emission/removal factors

NR

4.3.2.2

4.3.2.2

Choice of activity data

NR

4.3.2.3

4.3.2.3

Calculations steps for Tier 1

NR

4.3.2.4

4.3.2.4

Uncertainty assessment

NR

4.3.2.5

4.3.2.5

Soil carbon

U

4.3.3

4.3.3

Choice of methods

NR

4.3.3.1

4.3.3.1

Choice of stock change and emission factors

U

4.3.3.2

4.3.3.2

Choice of activity dataU

4.3.3.3

4.3.3.3

Calculations steps for Tier 1

NR

4.3.3.4

4.3.3.4

Uncertainty assessment

NR

4.3.3.5

4.3.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

4.3.4

4.3.4

Completeness, time series, QA/QC, and reporting

NR

4.4

4.4

Completeness

NR

4.4.1

4.4.1

Developing a consistent time series

U

4.4.2

4.4.2

Quality assurance and quality control

NR

4.4.3

4.4.3

Reporting and documentation

NR

4.4.4

4.4.4

Tables

U

4.5

4.5

Glossary for Forest Land

NR

4A-1

4A-1

Equations No refinement.

Tables Table 4.4 has updated values for ratio of below-ground biomass to above-ground biomass.
 Table 4.7 has updated values for above-ground biomass in natural forests.
 Table 4.8 has updated values for above-ground biomass in forest plantations.
 Table 4.9 has updated values for above-ground net biomass growth in natural forests.

A1.14

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

 Table 4.10 has updated values for above-ground net biomass growth in tropical and sub-tropical plantation
forests.
 Table 4.11 has updated values for reported mean annual increment (growth rate of merchantable volume) forsome plantation forest species, and replace former Table 4.11A and 4.11B from the 2006 IPCC Guidelines.
 Table 4.12 has updated values from tables 7.7-4-10.
Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Climate domains (FAO, 2001), climate regions (Chapter 3),
and ecological zones (FAO 2001)

NR

4.1

4.1

Forest and land cover classes

NR

4.2

4.2

Carbon fraction of aboveground forest biomass

NR

4.3

4.3

Ratio of below-ground biomass to above-ground biomass (R)

U

4.4

4.4

Default biomass conversion and expansion factors (BCEF),
tonnes biomass (m3 of wood volume)-1

NR

4.5

4.5

Emission factors for drained organic soils in managed forests

NR

4.6

4.6

Above-ground biomass in natural forests

U

4.7

4.7

Above-ground biomass in forest plantations

U

4.8

4.8

Above-ground net biomass growth in natural forests

U

4.9

4.9

Above-ground net biomass growth in tropical and subtropical plantation forests

U

4.10

4.10

Reported Mean Annual Increment (growth rate ofmerchantable volume) values for some plantation forest
species [m3 ha-1 yr-1]

U

4.11a, 4.11b

4.11

Tier 1 estimated biomass values from Tables 4.7–4.11

U

4.12

4.12

Basic wood density (D) of tropical tree species

NR

4.13

4.13

Basic wood density (D) of selected temperate and boreal tree
taxa

NR

4.14

4.14

Figures No refinement.

Boxes
 Box 4.3a provides guidance for developing Tier 2 stock change factors for soil C.
 Box 4.3b provides example of how compilers may address forest data gaps.
Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number

2019
Refinement Box
NumberLevels of detail

NR

4.1

4.1

Biomass conversion and expansion factors for assessing
biomass and carbon in forests

NR

4.2

4.2

Examples of good practice approach in identification of lands
converted to Forest Land

NR

4.3

4.3

Developing Tier 2 stock change factors for forest lands

NG

-

4.3a

Example of resolving forest data gaps through extrapolation
based on functional relationships

NG

-

4.3b

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.15

Volume 4: Agriculture, Forestland and other land Use

CHAPTER 5 CROPLANDS
Refinements in this chapter are associated with biomass and soil C sections, in addition to the rice cultivation
section of the guidance. There are no refinements to the guidance for dead organic matter or non-CO2
greenhouse gas emissions from biomass burning.
The biomass C section refined guidance for Tier 1 methodologies for Croplands remaining Croplands byclarifying how to use default factors for perennial crops above-ground woody biomass growth rate; and biomass
losses from removal, fuelwood and disturbance. The section also provides updated default factors, additional
examples of perennial cropland subcategories, and guidance on activity data required for carbon gain estimation.
There is also guidance on how to calculate ΔCG for Land converted to Cropland, and updated carbon stocks
default factors for present stocks after a year of conversion and updated the references to Chapter 4 and 6 forcarbon stocks removed by the conversion.
Refinements in the soil C sections is associated with updates to default factors, additional guidance on
developing Tier 2 stock change factors, new Tier 2 steady state method that can be used to estimate countryspecific stock change factors, and guidance for estimating the impact of biochar C amendments on C stocks inmineral soils. There has been new research on land use change and tillage management since the 2006 IPCC
Guidelines was published that informed the derivation of new stock change factors. The updated factors are
based on a new literature review and analysis for land use factors including long-term cultivation, paddy ricecultivation, and perennial woody crops, in addition to tillage management factors. See Annex 5A.1 for methods
that have been used to develop the new factors. The Tier 2 steady-state method provides an alternative method
for compilers to develop country-specific stock change factors. The activity data requirements of this method are
different and from the default method and may provide an opportunity for some countries to conduct aninventory of soil C stock changes in mineral soils of croplands that is not feasible with the default method due tothe activity data requirements. Biochar C has been intensively studied over the past decade and provided thebasis for development of a Tier 2 method.
Refinements to estimation of CH4 emissions from rice cultivation include updates on the following: (i) baseline
emission factor (EFc) at a global scale (with new default values at regional scale); (ii) scaling factors for water
regimes before and during the cultivation periods; and (iii) default conversion factors for different types oforganic amendments. A new table on default cultivation periods, at global and regional scales, is provided, and a
new section showing an example of how to implement the Tier 1 method. Also included is a new box on goodpractice guidance for developing EFc.

Sections
 Section 5.2.1 provides refinements associated with updated factors for coefficients for above and below
ground biomass and above-ground for harvest cycles in agroforestry systems, and biomass accumulation
rates for perennial cropland monocultures to estimate biomass, and further refinement to the Tier 1 methods
description based on the updated default factors. The guidance on activity data has also been updated.
 Section 5.2.3 has new stock change factors based on a review of the land use and tillage studies. An annex
has been updated with details about how the default stock change factors have been estimated. There is also a
new steady-state method that has been added as an alternative approach for developing country-specific stockchange factors. The updates include parameters are provided for the new steady-state method, and an annex
describing the parameterisation method. This section has new guidance on a Tier 2 method to estimate theimpact of biochar C amendments on soils in croplands. Guidance is also provided on the activity datarequirements for biochar C and steady-state methods.
 Section 5.3.1 includes clarification on how to estimate biomass resulting from the Land conversion tocroplands using Tier 1 methodologies. The section also updates the references to the updated tables in thechapter 5 and updated tables contained in other chapters (4 and 6) to find the appropriated default factors forcarbon stocks present after the conversion and the carbon stocks removed by the conversion. In addition,
provides further guidance on how to deal with conversion of Forest Lands to Croplands for Tier 2
methodologies.
 Section 5.5 with guidance on rice cultivation has been updated by revising the equation to estimate the“Adjusted Daily Emission Factor”. Two equations are provided to estimate this factor: the first equation isapplicable to Tier 1, while the second equation is for Tier 2. Description of the Tier 2 method has been
updated as appropriate. Examples are listed with references for countries that have used Tier 3 methods forreporting CH4 emissions from rice cultivation. Updates to emission and scaling factors include default
cultivation periods, and a new water regime for the scaling factor, SFp (before cultivation period) has been
added and the scope of its application is further refined, particularly with regard to methane emissions that
occur before the cultivation period and after harvest. For Tier 2 factors, a reference has been added to Box
5.1A about how to develop a baseline emission factor for rice cultivation. A new Annex 5A.2 is included to

A1.16

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

fully describe the background for developing the default emission factors and scaling factors for methane
emission from paddy field. A new Section 5.5.4 has been added to provide an example of how to calculate
methane emission from rice using the Tier 1 method. The section on Uncertainty Assessment has been
updated with information on the conditions that influence methane emission and scaling factors, and how
uncertainty can be reduced.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

5.1

5.1

Cropland Remaining Cropland

NR

5.2

5.2

Biomass

U

5.2.1

5.2.1

Choice of methods

U

5.2.1.1

5.2.2.1

Choice of emission factors

U

5.2.1.2

5.2.1.2

Choice of activity dataU

5.2.1.3

5.2.1.3

Calculations steps for Tier 1 and Tier 2

NR

5.2.1.4

5.2.1.4

Uncertainty assessment

NR

5.2.1.5

5.2.1.5

Dead organic matter

NR

5.2.2

5.2.2

Choice of methods

NR

5.2.2.1

5.2.2.1

Choice of emission/removal factors

NR

5.2.2.2

5.2.2.2

Choice of activity data

NR

5.2.2.3

5.2.2.3

Calculations steps for Tier 1 and Tier 2

NR

5.2.2.4

5.2.2.4

Uncertainty assessment

NR

5.2.2.5

5.2.2.5

Soil carbon

NR

5.2.3

5.2.3

Choice of methods

U

5.2.3.1

5.2.3.1

Choice of stock change and emission factors

U

5.2.3.2

5.2.3.2

Choice of activity dataU

5.2.3.3

5.2.3.3

Calculations steps for Tier 1

U

5.2.3.4

5.2.3.4

Uncertainty assessment

NR

5.2.3.5

5.2.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

5.2.4

5.2.4

Choice of methods

NR

5.2.4.1

5.2.4.1

Choice of emission factors

NR

5.2.4.2

5.2.4.2

Choice of activity data

NR

5.2.4.3

5.2.4.3

Uncertainty assessment

NR

5.2.4.4

5.2.4.4

Land Converted to Cropland

U

5.3

5.3

Biomass

U

5.3.1

5.3.1

Choice of methods

U

5.3.1.1

5.3.1.1

Choice of emission factors

U

5.3.1.2

5.3.1.2

Choice of activity dataU5.3.1.3

5.3.1.3

Calculations steps for Tier 1 and Tier 2

NR

5.3.1.4

5.3.1.4

Uncertainty assessment

NR

5.3.1.5

5.3.1.5

Dead organic matter

NR

5.3.2

5.3.2

Choice of methods

NR

5.3.2.1

5.3.2.1

Choice of emission/removal factors

NR

5.3.2.2

5.3.2.2

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.17

Volume 4: Agriculture, Forestland and other land Use

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Choice of activity data

NR

5.3.2.3

5.3.2.3

Calculations steps for Tier 1 and Tier 2

NR

5.3.2.4

5.3.2.4

Uncertainty assessment

NR

5.3.2.5

5.3.2.5

Soil carbon

NR

5.3.3

5.3.3

Choice of methods

U

5.3.3.1

5.3.3.1

Choice of stock change and emission factors

U

5.3.3.2

5.3.3.2

Choice of activity dataU

5.3.3.3

5.3.3.3

Calculations steps for Tier 1

U

5.3.3.4

5.3.3.4

Uncertainty assessment

NR

5.3.3.5

5.3.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

5.3.4

5.3.4

Choice of methods

NR

5.3.4.1

5.3.4.1

Choice of emission factors

NR

5.3.4.2

5.3.4.2

Choice of activity data

NR

5.3.4.3

5.3.4.3

Uncertainty assessment

NR

5.3.4.4

5.3.4.4

Completeness, time series, QA/QC, and reporting

NR

5.4

5.4

Completeness

NR

5.4.1

5.4.1

Developing a consistent time series

NR

5.4.2

5.4.2

Quality assurance and quality control

NR

5.4.3

5.4.3

Reporting and documentation

NR

5.4.4

5.4.4

Methane emissions from rice cultivation

NR

5.5

5.5

Choice of methods

U

5.5.1

5.5.1

Choice of emission factors

U

5.5.2

5.5.2

Choice of activity data

NR

5.5.3

5.5.3

Example calculation for Tier 1

NG

-

5.5.4

Uncertainty assessment

U

5.5.4

5.5.5

Completeness, time series, QA/QC, and reporting

NR

5.5.5

5.5.6

Estimation of default stock change factors for mineral soil Cemissions/removals for cropland

U

5A.1

5A.1

Estimation of Default Emission Factors and Scaling Factors
for CH4 Emission from Rice Cultivation

NG

-

5A.2

Parameterisation of the Tier 2 – Steady State Method forMineral Soils

NG

-

5A.3

Equations Equations 5.0A to 5.0H are added to estimate country-specific C stock change factors for mineral soils basedon the steady state method. These questions include methods for estimating the C input from cropland litterand organic matter to soils.
 Equations 5.2 and 5.2A are provided for estimating “Adjusted Daily Emission Factor” for Tier 1 and 2
methods.
 Equations 5A.2.1 and 5A.2.2 are added in Annex 5A.2.2 to show the relationship of methane flux with
controlling factors; and (ii) to improve the transparency on how the default emission factor have been derived
for continuously flooded rice fields.

A1.18

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Annual change in soil C stock for mineral soils using theSteady State Method

NG

-

5.0a

Active Sub-Pool Soil C Stock for Mineral Soils using theSteady-State Method

NG

-

5.0b

Slow Sub-Pool Soil C Stock for Mineral Soils using theSteady-State Method

NG

-

5.0c

Passive Sub-Pool Soil C Stock for Mineral Soils using theSteady-State Method

NG

-

5.0d

Temperature Effect on Decomposition for Mineral Soils
using the Steady-State Method

NG

-

5.0e

Water Effect on Decomposition for Mineral Soils using
the Steady-State Method

NG

-

5.0f

C Input to the Active Soil C Sub-Pool for Mineral Soils
using the Steady-State Method

NG

-

5.0g

Cropland C input to Soil for Steady-State Method

NG

-

5.0h

CH4 emissions from rice cultivation

NR

5.1

5.1

Adjusted daily emission factor (Tier 1)

U

5.2

5.2

Adjusted daily emission factor (Tier 2)

NG

5.2a

5.2a

Adjusted CH4 emission scaling factors for organic
amendments

NR

5.3

5.3

Effect of controlling variables on CH4 flux from rice
fieldsNG-

5A.2.1

Default emission factor for continuously flooded Rice
FieldsNG-

5A.2.2

Tables Tables 5.1, 5.2 and 5.3 have updated default biomass parameters of biomass stocks and growth rates.
 Table 5.4 has been updated with more information about the classification of agroforestry systems.
 Tables 5.8 and Table 5.9 include updated factors for biomass estimation, and more complete information on
how to use BBefore to be consistent with assumptions in other chapters.
 Table 5.5 has updated stock changes factors for land use change and tillage management factors for the Tier
1 method to estimate soil C stock changes in mineral soils.
 Table 5.5B and 5.5C provide lignin and nitrogen content values for crops and organic amendments (i.e.,
manure), which is needed for the Tier 2 steady-state method for mineral soils.
 Table 5.11 provides baseline emission factor (assuming no flooding for less than 180 days prior to ricecultivation, and continuously flooded during rice cultivation without organic amendments);
 Table 5.12 provides updated scaling factors for water regimes during the cultivation period relative tocontinuously flooded fields
 Table 5.13 provides updated scaling factors for water regimes before the cultivation period Table 5.14 provides updated factors on conversion factor for different types of organic amendment
 Tables 5.14A, 5.14B and 5.14C provide an example calculation of methane emissions from rice cultivation.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.19

Volume 4: Agriculture, Forestland and other land Use

Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Default coefficients for above-ground biomass andharvest/maturity cycles in agroforestry systems containing
perennial species

U

5.1

5.1

Default coefficients for above- and below-ground biomass inagroforestry systems containing perennial species

U

5.2

5.3

Default maximum and time-averaged mean above-groundbiomass and above ground biomass accumulation rate for
perennial cropland monocultures (tonnes ha-1)

U

5.3

5.3

Examples of Classification of agroforestry system

U

5.4

5.4

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

U

5.5

5.5

Globally calibrated model parameters to be used to estimate soil
C stock Changes for Mineral Soils with the Tier 2 Steady-State
Method

NG

-

5.5a

Default values for Nitrogen and Lignin Contents in Crops for
Steady-State C Model

NG

-

5.5b

Default values for carbon to nitrogen ratios, nitrogen, and lignin
contents in livestock manure for the steady-state method

NG

-

5.5c

Annual emission factors (EF) for cultivated organic soils

NR

5.6

5.6

Example of a simple disturbance matrix (Tier 2) for the impactsof land conversion activities on carbon pools

NR

5.7

5.7

Default biomass carbon stocks removed due to land conversion
to cropland

U

5.8

5.8

Default biomass carbon stocks present on Land Converted to
Cropland in the year following conversion

U

5.9

5.9

Soil stock change factors (FLU, FMG, FI) for land-use conversions
to Cropland

NR

5.10

5.10

Default CH4 baseline emission factor assuming no flooding forless than 180 days prior to rice cultivation, and continuously
flooded during rice cultivation without organic amendments

U

5.11

5.11

Default Cultivation Period of Rice

NG

-

5.11a

Default CH4 emission scaling factors for water regimes during
the cultivation period relative to continuously flooded fields

U

5.12

5.12

Default CH4 emission scaling factors for water regimes before
the cultivation period

U

5.13

5.13

Default conversion factor for different types of organic
amendment

U

5.14

5.14

Calculation for total harvested area

NG

-

5.14a

Calculation for adjusted daily emission factor

NG

-

5.14b

Calculation for total methane emission from Rice Cultivation

NG

-

5.14c

Description of the selected variables that control CH4emissions from rice fields

NG-

5A.2-1

Studies that were used to evaluate the model sensitivities andparameterise the Tier 2 steady state method for mineral soils

NG-

5A.3-1

Sensitivity of Model Parameters, Parameter Values andminimum and maximum values for the Tier 2 steady statemethod for mineral soils

NG-

5A.3-2

Covariance Matrix for the Tier2 Steady state method for mineral
soils

NG

-

5A.3-3

A1.20

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Figures No refinement.

Boxes
 Boxes 5.1A and 5.1B provide discussion about the basis for the Tier 2 steady-state method and a descriptionof the method.
 Table 5.2A provides guidance for developing Tier 2 emission factors associated with rice cultivation.
 Box 5.2 is updated by adding new references for research findings on the effects of water management andorganic amendment on methane emissions from rice cultivation.
 Box 5.2A is added to describe in detail good practice guidance for developing baseline emission factor (EFc)
for methane emissions from rice cultivation.
Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number

2019
Refinement Box
NumberRelevant carbon pools for cropland

NR

5.1

5.1

Understanding the basis for the Tier 2 steady- state method

NG

-

5.1a

Description of the Tier 2 steady-state method for estimatingmineral soil organic carbon stock changes

NG

-

5.1b

Conditions influencing CH4 emissions from rice cultivation

NR

5.2

5.2

Good Practice Guidance for Developing Baseline Emission
Factor (EFC) for Methane Emission from Rice Cultivation

NG

-

5.2a

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.21

Volume 4: Agriculture, Forestland and other land Use

CHAPTER 6 GRASSLANDS
Refinements in this chapter are all associated with the soil C section of the guidance. The refinements include a
new classification scheme for grazing management systems, updates to the guidance for Tier 2 methods in thesoil section, and guidance for estimating the impact of biochar C amendments on C stocks in mineral soils. The
refinement to the grazing management system is associated with introducing a management system with highintensity grazing to replace moderately degraded systems. Classifying high intensity grazing is more objective
and can be determined from local grassland production in many countries. In addition, more studies areavailable to estimate the impact of high intensity grazing compared to moderately degraded systems. Biochar C
has been intensively studied over the past decade and provided the basis for development of a Tier 2 method forgrasslands.
There are no refinements to the guidance on biomass, dead organic matter, or non-CO2 greenhouse gas emissions
from biomass burning.

Sections
 Sections 6.2.3 and 6.3.3 with new guidance for estimating changes in soil C for mineral soils. The updates
include a revision to the classification for management systems and new management factors. There is also
new guidance on a Tier 2 method to estimate the impact of biochar C amendments on soils in grassland.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

6.1

6.1

Grassland Remaining Grassland

NR

6.2

6.2

Biomass

NR

6.2.1

6.2.1

Choice of methods

NR

6.2.1.1

6.2.1.1

Choice of emission factors

NR

6.2.1.2

6.2.1.2

Choice of activity data

NR

6.2.1.3

6.2.1.3

Calculations steps for Tier 1 and Tier 2

NR

6.2.1.4

6.2.1.4

Uncertainty assessment

NR

6.2.1.5

6.2.1.5

Dead organic matter

NR

6.2.2

6.2.2

Choice of methods

NR

6.2.2.1

6.2.2.1

Choice of emission/removal factors

NR

6.2.2.2

6.2.2.2

Choice of activity data

NR

6.2.2.3

6.2.2.3

Calculations steps for Tier 1 and Tier 2

NR

6.2.2.4

6.2.2.4

Uncertainty assessment

NR

6.2.2.5

6.2.2.5

Soil carbon

NR

6.2.3

6.2.3

Choice of methods

U

6.2.3.1

6.2.3.1

Choice of stock change and emission factors

U

6.2.3.2

6.2.3.2

Choice of activity dataU

6.2.3.3

6.2.3.3

Calculations steps for Tier 1

U

6.2.3.4

6.2.3.4

Uncertainty assessment

NR

6.2.3.5

6.2.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

6.2.4

6.2.4

Choice of methods

NR

6.2.4.1

6.2.4.1

Choice of emission factors

NR

6.2.4.2

6.2.4.2

Choice of activity data

NR

6.2.4.3

6.2.4.3

Uncertainty assessment

NR

6.2.4.4

6.2.4.4

A1.22

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Land Converted to Grassland

NR

6.3

6.3

Biomass

NR

6.3.1

6.3.1

Choice of methods

NR

6.3.1.1

6.3.1.1

Choice of emission factors

NR

6.3.1.2

6.3.1.2

Choice of activity data

NR

6.3.1.3

6.3.1.3

Calculations steps for Tier 1 and Tier 2

NR

6.3.1.4

6.3.1.4

Uncertainty assessment

NR

6.3.1.5

6.3.1.5

Dead organic matter

NR

6.3.2

6.3.2

Choice of methods

NR

6.3.2.1

6.3.2.1

Choice of emission/removal factors

NR

6.3.2.2

6.3.2.2

Choice of activity data

NR

6.3.2.3

6.3.2.3

Calculations steps for Tier 1 and Tier 2

NR

6.3.2.4

6.3.2.4

Uncertainty assessment

NR

6.3.2.5

6.3.2.5

Soil carbon

NR

6.3.3

6.3.3

Choice of methods

U

6.3.3.1

6.3.3.1

Choice of stock change and emission factors

U

6.3.3.2

6.3.3.2

Choice of activity dataU

6.3.3.3

6.3.3.3

Calculations steps for Tier 1

U

6.3.3.4

6.3.3.4

Uncertainty assessment

NR

6.3.3.5

6.3.3.5

Non-CO2 greenhouse gas emissions from biomass burning

NR

6.3.4

6.3.4

Choice of methods

NR

6.3.4.1

6.3.4.1

Choice of emission factors

NR

6.3.4.2

6.3.4.2

Choice of activity data

NR

6.3.4.3

6.3.4.3

Uncertainty assessment

NR

6.3.4.4

6.3.4.4

Completeness, time series, QA/QC, and reporting

NR

6.4

6.4

Completeness

NR

6.4.1

6.4.1

Developing a consistent time series

NR

6.4.2

6.4.2

Quality assurance and quality control

NR

6.4.3

6.4.3

Reporting and documentation

NR

6.4.4

6.4.4

Estimation of default stock change factors for mineral soil Cemissions/removals for grassland

U

6A.1

6A.1

Equations No refinement.

Tables Table 6.2 includes a new factor for estimating the impact of high intensity grazing on soil C stocks. Highintensity grazing systems (or cutting and removal of vegetation) results in shifts in vegetation compositionand possibly productivity but is not severely degraded. High intensity grazing replaces moderately degradedmanagement systems in the classification scheme from the 2006 IPCC Guidelines.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.23

Volume 4: Agriculture, Forestland and other land Use

Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Default expansion factors of the ratio of below-groundbiomass to aboveground biomass (R) for the major grassland
ecosystems of the world

NR

6.1

6.1

Relative stock change factors for grassland management

U

6.2

6.2

Annual emission factors (EF) for drained grassland organic
soils

NR

6.3

6.3

Default biomass stocks present on grassland, after conversion
from other land use

NR

6.4

6.4

Figures Figure 6.1 has been updated with a revised classification scheme for grassland/grazing systems to include
heavy intensity grazing systems (or cutting and removal of vegetation), which leads to shifts in vegetation
composition and possibly productivity, but is not severely degraded.
Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Classification scheme for grassland/grazing systems

NR

6.1

6.1

A1.24

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

CHAPTER 7 WETLANDS
Refinements to this Chapter are development of Flooded Lands section on CO 2 and CH4 emissions and removals
from Flooded Land Remaining Flooding Land and Land Converted to Flooded Land. The methods developed
are consistent with the managed land proxy, and include an optional approach to develop indicative estimates of
the anthropogenic component of total CO2 and non-CO2 emissions from flooded lands. Methods and emission
factors are presented for Reservoirs and Other constructed waterbodies.
There are no refinements to the sections on peatlands.

Sections
 Section 7.3 has been refined with new guidance for estimating greenhouse gas emissions from Flooded Land
Remaining Flooding Land and Land Converted to Flooded Land.
 Section 7.6, Future Methodological Development has been removed from the guidance because the methods
have been developed in the 2013 IPCC Wetlands Supplement and in this refinement.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

7.1

7.1

Managed Peatlands

NR

7.2

7.2

Peatlands Remaining Peatlands

NR

7.2.1

7.2.1

CO2 emissions from Peatlands Remaining PeatlandsNR

7.2.1.1

7.2.1.1

Non-CO2 emissions from Peatlands Remaining PeatlandsNR

7.2.1.2

7.2.1.2

Uncertainty assessment

NR

7.2.1.3

7.2.1.3

Land Being Converted for Peat Extraction

NR

7.2.2

7.2.2

CO2 emissions on lands being converted for peat extraction

NR

7.2.2.1

7.2.2.1

Non-CO2 emissions from lands being converted to managed
peatlands

NR

7.2.2.2

7.2.2.2

Uncertainty assessment

NR

7.2.2.3

7.2.2.3

Flooded Land

NG

7.3

7.3

Flooded Land Remaining Flooded Land

NG

7.3.1

7.3.1

CO2 emissions from Land Remaining Flooded LandNG-

7.3.1.1

Non-CO2 emissions from Flooded Land remaining Flooded
Land

NG

-

7.3.1.2

Land Converted to Flooded Land

NG

7.3.2

7.3.2

CO2 emissions from Land Converted to Flooded LandNG

7.3.2.1

7.3.2.1

Non-CO2 emissions from Land Converted to Flooded LandNG

7.3.2.2

7.3.2.2

Approach to provide indicative estimates of theanthropogenic component of total CO2 and non-CO2
emissions (optional)

NG

-

7.3.3

Uncertainty Assessment

U

7.3.2.3

7.3.4

Completeness, Time series consistency, and QA/QC

NR

7.4

7.5

Completeness

NR

7.4.1

7.5.1

Developing a consistent time series

NR

7.4.2

7.5.2

Quality Assurance and Quality Control (QA/QC)

NR

7.4.3

7.5.3

Reporting and Documentation

NR

7.4.4

7.5.4

Future methodological development

R

7.5

-

Estimation of Default Emission Factor(s) for greenhouse gas
emissions from Flooded Lands

NG

-

7.1

Equations2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.25

Volume 4: Agriculture, Forestland and other land Use Equations 7.10 to 7.18 provide new guidance for Flooded Land Remaining Flooded Land, for Land
Converted to Flooded Land, and Other Constructed Waterbodies. The latter category has added agriculture
ponds, aquaculture ponds, canals, ditches and drainage channels where they are not covered in the 2013
Wetland Supplement.
 Annual change in carbon stocks in living biomass on land converted to permanently Flooded Land has been
removed due to changes in the methods associated with estimating the CO 2 emissions from Flooded Lands.

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation
Number

2019
Refinement
Equation
NumberCO2 emissions from wetlands

NR

7.1

7.1

CO2 emissions in peatlands during peat extraction

NR

7.2

7.2

CO2 –C emissions from managed peatlands (Tier 1)

NR

7.3

7.3

On-site soil CO2–C emissions from managed peatlands (Tier
1)

NR

7.4

7.4

Off-site CO2–C emissions from managed peatlands (Tier 1)

NR

7.5

7.5

On-site CO2–C emissions from managed peatlands (Tiers 2
and 3)

NR

7.6

7.6

N2O emissions from peatlands during peat extraction

NR

7.7

7.7

CO2 –C emissions in peatland being drained for peat
extraction

NR

7.8

7.8

CO2 –C emissions from soils in peatland being drained forpeat extraction

NR

7.9

7.9

Annual change in carbon stocks in living biomass on land
converted to permanently Flooded Land

R

7.10

-

Annual total CH4 emissions for Reservoirs >20 Years oldfrom Flooded Land Remaining Flooded Land

NG

-

7.10

Equation used to scale CH4 emission factors for the influenceof eutrophication using measured values of chlorophyll a(Modified from Deemer et al (2016)

NG

-

7.11

Annual CH4 emission from Other Constructed Waterbodies

NG

-

7.12

Annual on-site CO2-C emissions/removals from Land
Converted to Flooded Land

NG

-

7.13

Annual CO2-C emissions/removals from Land Converted to
Flooded Land including soil carbon stocks

NG

-

7.14

Annual CH4 emissions for Reservoirs ≤ 20 years old for Land
Converted to Flooded Land

NG

-

7.15

Indicative estimate of the anthropogenic component of total
annual CH4 emissions in Flooded Land Remaining Flooded
Land

NG

-

7.16

Indicative estimate of the anthropogenic component of total
annual CO2 emissions in land converted to flooded landNG

Indicative estimates of the anthropogenic component of total
annual CH4 emissions in Land Converted to Flooded Land

NG

-

7.18

CH4 diffusive emission (mg C m-2 d-1)

NG

-

7A.1

bubbling emission (mg C m-2 d-1)

NG

-

7A.2

CO2 diffusive emission (mg C m-2 d-1)

NG

-

7A.3

Emission factors for Land converted to Flooded Land

NG

-

7A.4

Emission factors for Flooded Land remaining Flooded Land

NG

-

7A.5

CH4

7.17

Tables

A1.26

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

 Tables 7.1 and 7.3 are refined based on the new guidance regarding flooded lands.
 Tables 7.7 to 7.15 provide new guidance with the factors and associated information to estimate CO 2 andCH4 emissions from flooded land.
 Tables A1-A4 elaborate on the development of the emission factors provided in the guidance.
Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Sections addressing major greenhouse gas emissions frommanaged wetlands

U

7.1

7.1

Guidance on emissions from wetlands managed for other uses

NR

7.2

7.2

Ramsar classes of human-made wetlands

U

7.3

7.3

Emission factors for CO2–C and associated uncertainty forlands managed
for peat extraction, by climate zone

NR

7.4

7.4

Conversion factors for CO2–C for volume and weight
production data

NR

7.5

7.5

Default emission factors for N2O emissions from managed
peatlands

NR

7.6

7.6

Types of Flooded Land, their human uses and greenhouse gas
emissions considered in this chapter

NG

-

7.7

Ramsar classes of human-made wetlands, IPCC terminology
used and methodological guidance provided

NG

-

7.8

CH4 emission factors for reservoirs older than 20 years (> 20years) – Flooded Land Remaining Flooded Land

NG

-

7.9

Ratio of total downstream flux of CH4 (kg CH4 ha -1 yr-1) tothe flux of CH4 from a reservoir’s surface to the atmosphere(kg CH4 ha -1 yr-1) – Rd

NG

-

7.10

Relationships between Trophic Index (TI), surface
concentrations of chlorophyll-a (Chl-a), total phosphorus(TP), total nitrogen (TN), Secchi depth (SD), Trophic Class1
and Trophic State Adjustment Factor (αi)

NG

-

7.11

CH4 emission factors for Other Constructed Waterbodies(freshwater ponds, saline ponds, canals, drainage channels
and ditches)

NG

-

7.12

CO2-C emission factors for reservoirs ≤ 20 years old – Land
converted to Flooded Land

NG

-

7.13

Scaling factor value Mj [y-1] for equation 7.14, Annual onsite CO2-C emissions/removals from Land Converted to
Flooded Land.

NG

-

7.14

CH4 emission factors for reservoirs ≤ 20 years old – Land
converted to Flooded Land

NG

-

7.15

Number of reservoirs in the grand database in each IPCC
climate zone.

NG

-

7A.1

Aggregated climate zones based on differences in CH4emissions between categories

NG

-

7A.2

Data sources used for modelling CH4 emissions fromreservoirs within different climate zones.

NG

-

7A.3

Reservoirs and citations for measured Rd values

NG

-

7A.4

Figures Figures 7.2 and 7.3 provide decision trees to guide compilers through the classification of waterbodies andthrough methodological choices for flooded land.
 Figures A1 to A6 elaborate on the development of the emission factors provided in the guidance.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.27

Volume 4: Agriculture, Forestland and other land Use

Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Decision tree to estimate CO2–C and N2O emissions from
Peatlands Remaining Peatlands

NR

7.1

7.1

Decision tree for types of Flooded Land.

NG

-

7.2

Decision tree for choice of Tier level to estimate emissions of
CO2 and CH4 from waterbodies

NG

-

7.3

Methane related transport within and from waterbodies,
exemplified with a reservoir with an anoxic hypolimnion. For
explanations of numbered processes, see text

NG

-

7A.1

Location of the reservoirs in the GranD database andshadowgram of their latitudinal distribution.

NG

-

7A.2

Box plots of model estimates (empty) and Field
measurements (filled) of CH4 emissions (note logarithmic
scale) in aggregated IPCC climate zones.

NG

-

7A.3

Comparison of measure CH4 emissions with estimates basedon the Emission Factors (EFs, Tables 7.10 and 7.18) of Tier 1
methodology.

NG

-

7A.4

Measured downstream (DN) CH4 emissions compared tomodel estimates. The left and right panels model downstream
emissions using the median and mean Rd values collectedfrom the literature, respectively.

NG

-

7A.5

Relationship between CO2 surge estimates from the newly
flooded lands using the decay curve approach and the flooded
soil organic carbon stock approach.

NG

-

7A.6

Boxes
 Box 7.1 provides information about sedimentation and burial of carbon in reservoirs.
 Box 7.2 provides information about emissions that are driven by wastewater that occur in reservoirs.
 Box A7.1 describes the basis for developing indicative estimates of the anthropogenic component of total
emissions from flooded land.
Box Title

Type ofRefinement

2006 IPCC
Guidelines Box
Number

2019
Refinement Box
NumberAdditional information on sedimentation and carbon burial inreservoirs

NG

-

7.1

Additional information on emissions arising from wastewater
within reservoirs

NG

-

7.2

Approach for developing indicative estimates of theanthropogenic component of total emissions from flooded
land

NG

-

7A.1

A1.28

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

CHAPTER 8 SETTLEMENT S
Refinements in this chapter are associated to the biomass estimations sections. Default values on crown coverarea and annual carbon accumulation per tree for Settlements remaining Settlements are updated. Guidance on
how to use the default values while using the three tier methodologies is also refined, including on how todevelop country specific values for Tier 3. Based on the update of table 8.4 on defaults for biomass carbon
stocks removed in the land conversion to Settlements, refined guidance for tier 2 and Tier 3 on the selection ofdefault emission factors is provided. In addition, steps on data collection for Tier 2 and 3 m3thodologies isclarified.
There are no refinements to the guidance for dead organic matter or soil C.

Sections
 Section 8.2.1.2 includes updated default values in Table 8.1 and Table 8.2 and includes explanations about
how to apply the default values while estimating biomass using the Tier 2 methodologies. Also includes
refined guidance for Tier 3 methodologies on developing country specific biomass increment factors.
 Section 8.3 includes a short introduction on Land converted to Settlements.
 Section 8.3.1.1 provides guidance clarifying how to apply terms of BBefore, BAfter, ∆CG and ∆CL for Equation
2.15 and 2.16.
 Section 8.3.1.2 provides new guidance based on updates to Table 8.4 for Tier 2 and Tier 3 methodologies byclarifying how to select and use of emission factors.
 Section 8.3.1.3 updates the guidance on the steps for data acquisition for Tier 2 and 3.
 Section 8.5 sentences that where found not relevant any more had been deleted.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

8.1

8.1

Biomass

NR

8.2.1

8.2.1

Choice of method

NR

8.2.1.1

8.2.1.1

Choice of emission/removal factors

U

8.2.1.2

8.2.1.2

Choice of activity data

NR

8.2.1.3

8.2.1.3

Uncertainty assessment

NR

8.2.1.4

8.2.1.4

Dead Organic Matter

NR

8.2.2

8.2.2

Choice of method

NR

8.2.2.1

8.2.2.1

Choice of emission/removal factors

NR

8.2.2.2

8.2.2.2

Choice of activity data

NR

8.2.2.3

8.2.2.3

Uncertainty assessment

NR

8.2.2.4

8.2.2.4

Soil Carbon

NR

8.2.3

8.2.3

Choice of method

NR

8.2.3.1

8.2.3.1

Choice of stock change and emission factors

NR

8.2.3.2

8.2.3.2

Choice of activity data

NR

8.2.3.3

8.2.3.3

Uncertainty assessment

NR

8.2.3.4

8.2.3.4

Land converted to Settlements

U

8.3

8.3

Choice of method

U8.3.1.1

8.3.1.1

Choice of emission/removal factors

U

8.3.1.2

8.3.1.2

Choice of activity data

U

8.3.1.3

8.3.1.3

Uncertainty assessment

NR

8.3.1.4

8.3.1.4

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.29

Volume 4: Agriculture, Forestland and other land Use

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Dead organic matter

NR

8.3.2

8.3.2

Choice of method

NR

8.3.2.1

8.3.2.1

Choice of emission/removal factors

NR

8.3.2.2

8.3.2.2

Choice of activity data

NR

8.3.2.3

8.3.2.3

Uncertainty assessment

NR

8.3.2.4

8.3.2.4

Soil carbon

NR

8.3.3

8.3.3

Choice of method

NR

8.3.3.1

8.3.3.1

Choice of stock change and emission factor

NR

8.3.3.2

8.3.3.2

Choice of activity data

NR

8.3.3.3

8.3.3.3

Uncertainty assessment

NR

8.3.3.4

8.3.3.4

Completeness, time series consistency, QA/QC and reporting

NR

8.4

8.4

Basis for future methodological development

U

8.5

8.5

Equations No refinement.

Tables Tables 8.1 and 8.2 are updated with new default values from literature review.
 Table 8.4 is updated to provide more information on how to use BBefore.
Table Title

Type ofRefinement

2006 IPCC
Guidelines
Table Number

2019
Refinement
Table Number

Tier 2A default crown cover area-based growth rates (CRW)
for urban tree crown cover by region

U

8.1

8.1

Tier 2B default average annual carbon accumulation per tree
in urban trees by species classes

U

8.2

8.2

Default activity data by potential natural vegetation (PNV)
type for percent tree cover

NR

8.3

8.3

Default biomass carbon stocks removed due to Land
conversion to settlements

U

8.4

8.4

Figures No refinement.

A1.30

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

CHAPTER 9 OTHER LAND S
 No refinement.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.31

Volume 4: Agriculture, Forestland and other land Use

CHAPTER 10 EMISSIONS FROM LIVESTOCK AND MANUREMANAGEMENT
Improvements to this Chapter were made to: i.) Update outdated emission factors and emission factors that could
be improved through new knowledge; ii.) Improve the treatment of the relationship between productivity andemissions, focusing in particular on the ability to differentiate between commercial/industrial production systems
and local/subsistence systems and; iii.) Improving the consistency of methods among emission sources, tofacilitate the use of consistent activity data and livestock characterizations among sources and assure that thecalculation and transfers of parameters among enteric fermentation, volatile solid and manure methane estimates,
and nitrogen excretion, transfers and losses are consistent throughout the Chapter and with Chapter 11, Managed
soils.

Sections
 Section 10.2 Livestock population and feed characterisation. The Tier 1 method was updated by integrating
an advanced Tier 1a. This method is to be applied in cases where agricultural production systems may betransitioning from low productivity local subsistence systems to higher productivity systems or may simply
have dual agricultural systems. In these cases, inventory compilers may wish to use the Tier 1a approach inwhich they are able to better track the transitions and changes in the productivity of their agricultural systems
and related emissions over time.
 Various updates were made to text: i) Where references or information provided were dated; ii) To provide
suggestions for sources of activity data and parameters sources; iii) Crude protein and neutral detergent fibre
were added to the parameters to be collected for animal categories for the implementation of Tier 2 methods.
 The Tier 2 method was updated through the addition of parameters for a Tier 2 characterization of goatproduction, resulting in modifications to many Tables and Figures.
 The Simplified Tier 2 approach was updated to be consistent with methods in the most recent National
Research Council publications and replace the Dairy cattle equations with a more recent method.
 Section 10.3 Methane emissions from enteric fermentation. The Tier 1 Emission Factors for Cattle, Buffalo,
Sheep and Goats were updated based on an extensive review of the literature and global production systems.
Emission factors for low and high productivity systems (Tier 1a EFs) for regions that have dual production
systems for cattle, sheep and goats were developed (the terms high and low productivity systems were
substituted for developed and developing countries used in the 2006 IPCC guidelines). Emission Factors forminor animal categories were reviewed and updated where information was available. Guidance wasprovided to implement the Tier 1a approach.
 The discussion and guidance to implement methane conversion rates (Y m) was updated. The values presented
for methane conversion rates were expanded to be consistent with different levels of productivity for Dairy
cows and to take into account differing diets used in other cattle production systems. Methane yields were
included to simplify the implementation of the simplified Tier 2 approach.
 Section 10.4 Methane emissions from manure management. The approach to implement Tier 1 emission
estimates was changed from a per head basis (kg CH4 head-1) to a per volatile solid (g CH4 kg VS-1) basis tobe consistent with the Tier 1 approach for nitrous oxide emissions. A Tier 1 approach for calculating volatilesolids was introduced with values derived using consistent data for enteric fermentation and nitrogenexcretion. Emission Factors were presented for high and low productivity systems based on the 2006 IPCC
guideline parameters and updated MCFs developed for the Tier 2 method. Per head emission factors forminor livestock were reviewed and updated where new information was available.
 In the Tier 2 method, the MCFs developed for major livestock categories were changed from being derived
based on an annual temperature basis to being derived from monthly temperatures in climate zones andconsidering manure storage duration. A simple model was developed for the calculation of MCFs based onmonthly temperature profiles and storage duration (presented in Annex A.3 and available for download).
New anaerobic digestion MCFs were developed for different qualities of digesters and considering thestorage of digestate.
 Section 10.5 N2O emissions from manure management. Direct Emissions: Nitrogen excretion values were
updated using data consistent with the derivation of enteric fermentation EFs and volatile solid EFs.
Emission Factors for direct emissions were reviewed and updated where possible. A Tier 2 method wasintroduced for N excretion for swine and poultry.
 Indirect Emissions: Improved guidance was provided to calculate losses and transfers of N to managed soils(Consistency of nitrogen flows, Section 10.5.6). A detailed Table consistent with other manure management
system tables for manure N loss was introduced. A Tier 1 leaching factor was introduced to account for loss

A1.32

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tablesfrom manure management storage and changes were made to the approach to calculate total N loss, to assurethat all N is accounted for in the Tier 1 and Tier 2 methodology.
 Annex 10A – All data used in calculating Tier 1 parameters, enteric fermentation, volatile solids and nitrogenexcretion were compiled in Annexes 10A.1 and 10A.2 in Tables 10A.1 to 10A.4. Default values for animal
weights and manure management systems were compiled in Tables 10A.5 to 10A.9. An explanation of thesimple model that is presented for calculating MCFs considering monthly temperature profiles and manurestorage durations in Annex 10A.3. A series of equations is presented in Annex 10A.4 to calculate MCFs fromanaerobic digesters. A clear description of the equations required in the calculation of nitrogen movement
through the agricultural system is presented in Annex 10A.4
 Annex 10B – Brief explanations are provided that provide an overview or justification of how newparameters were selected or developed for the Chapter.
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

10.1

10.1

Livestock population and feed characterisation

U

10.2

10.2

Steps to define categories and subcategories of livestockNR

10.2.110.2.1

Choice of method

U10.2.210.2.2

Uncertainty assessment

NR

10.2.310.2.3Characterisation for livestock without species: specificemission estimation methods

NR

10.2.410.2.4

Methane emissions from enteric fermentation

U

10.3

10.3

Choice of method

U10.3.1

10.3.1

Choice of emission factors

U

10.3.210.3.2

Choice of activity data

NR

10.3.310.3.3

Uncertainty assessment

NR

10.3.410.3.4Completeness, time series, quality assurance/ quality control
and reportingNR

10.3.510.3.5

Methane emissions from manure management

U

10.4

10.4

Choice of method

U10.4.1

10.4.1

Choice of emission factors

U

10.4.210.4.2

Choice of activity dataU

10.4.310.4.3

Uncertainty assessment

NR

10.4.410.4.4Completeness, time series, quality assurance / quality control
and reportingNR

10.4.510.4.5

N2O emissions from manure management

U

10.5

10.5

Choice of method

NR

10.5.1

10.5.1

Choice of emission factors

U

10.5.210.5.2

Choice of activity data

NR

10.5.310.5.3

Coordination with reporting for N2O emissions frommanaged soils

U

10.5.410.5.4

Uncertainty assessment

NR

10.5.510.5.5Completeness, time series, quality assurance/quality control
and reportingU

10.5.610.5.6

Use of worksheetsNR

10.5.7

10.5.72019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.33

Volume 4: Agriculture, Forestland and other land Use

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Data underlying methane default emission factors for EntericFermentation, Volatile solids, Nitrogen excretion andretention fractions for Cattle and Buffalo

NG

10A.1

10A.1

Additional data and information for the calculation of
methane and nitrous oxide from Manure Management

NG

10A.2

10A.2

MCF spreadsheet example for the calculation of a country or
region specific MCFs

NG

-

10A.3

Calculations of Methane Conversion Factors (MCFs) factors
for biogas systems

NG

Equations relating all direct and indirect N2O emissions frommanure along all stages in agricultural production forlivestock.

NG

-

10A.5

Additional data and information for the calculation of N2O
from manure management of other animal

NG

-

10A.6

Data and explanatory text for development of new parametersin the 2019 refinement.

NG

10A.4

Raw data used to compile Annex A.1 enteric fermentation
Tier 1 emission factors, volatile solids and nitrogen excretionfor cattle and buffalo

10B

10B.1

Estimation of default emission factor(s) for goat tier 2parameters

NG

10B.2

Feed intake estimates using a simplified Tier 2 method

NG

10B.3

Estimation cattle/buffalo ch4 conversion factors (Ym)

NG

10B.4

Description and discussion of proposed changes to MCF
calculations for liquid/slurry.

NG

10B.5

Revision of methane from dung deposited onto pasture range
and paddocks (Table 10.17)

NG

10B.6

Estimation of default emission factors for MCF, CH4 values,
EF for direct N2O emissions, NH3, NO3 leaching and N2
emissions from solid storage and composting systems

NG

10B.7

Equations Equation 10.1 was updated to assure consistency in symbols throughout the chapter.
 All equations for calculating net energy were updated by adding parameters required to carry out Tier 2emission factor development for goats.
 Tier 1 Equations in Sections 10.3, 10.4 and 10.5 were updated to introduce a subscript “p” that represents the
productivity level, that can be introduced to the calculation to carry out an advanced Tier 1 (i.e. Tier 1a).
 Equations for calculating the simplified Tier 2 were updated based on the most recent National ResearchCouncil publications.
 A Tier 2 equation was added to calculate methane emissions using the parameters dry matter intake andmethane yield. (Equation 10.21A)
 A Tier 1 equation was introduced to calculate volatile solids based on animal weights. (Equation 10.21A).
 Tier 2 equations were added to calculate nitrogen excretion from swine and poultry and to clarify the Tier 2
calculation of N excretion from other animals. (Equations 10.31A and 10.32A – Equations 10.33A-33E).
 The equations to calculate N loss were updated Equation 10.34-10.34C to include codigestates and improve
N loss estimates.
 Annex equations 10A.1 to 10A.9 were introduced to calculate emission from anaerobic digestion.
 Annex equations 10A.10 to 10A.27 were introduced to detail transfers and losses of N from N excretion toapplication to managed soils in Chapter 11.

A1.34

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Annual average population

U

10.1

10.1

Coefficient for calculating net energy for maintenance

NR

10.2

10.2

Net energy for maintenance

NR

10.3

10.3

Net energy for activity (for cattle and buffalo)

NR

10.4

10.4

Net energy for activity (for sheep and goats)

U

10.5

10.5

Net energy for growth (for cattle and buffalo)

NR

10.6

10.6

Net energy for growth (for sheep and goats)

U

10.7

10.7

Net energy for lactation (for beef cattle, dairy cattle andbuffalo)

NR

10.8

10.8

Net energy for lactation for sheep and goats (milkproduction known)

U

10.9

10.9

Net energy for lactation for sheep and goats (milkproduction unknown

U

10.10

10.10

Net energy for work (for cattle and buffalo)

NR

10.11

10.11

Net energy to produce wool (for sheep and goats)

U

10.12

10.12

Net energy for pregnancy (for cattle/buffalo and sheep
and goats)

U

10.13

10.13

Ratio of net energy available in a diet for maintenance todigestible energy

NR

10.14

10.14

Ratio of net energy available for growth in a diet todigestible energy consumed

NR

10.15

10.15

Gross energy for cattle/buffalo, sheep and goats

U

10.16

10.16

Estimation of dry matter intake for calves

U

Estimation of dry matter intake for growing cattle

U

10.17

10.18

Estimation of dry matter intake for steers and bulls
Estimation of dry matter intake for heifersU-

10.18aEstimation of dry matter intake for mature beef cattleU

10.18a-Estimation of dry matter intake for lactating dairy cowsU

10.18b

10.18bEnteric fermentation emissions from a livestock category(Tier 1)

U

10.19

10.19

Total emissions from livestock enteric fermentation

U

10.20

10.20

Methane emission factors for enteric fermentation from a
livestock category

NR

10.21

10.21

Methane emission factors for enteric fermentation from a
livestock categoryNG-

10.21aCH4 Emissions from manure management（Tier 1）

U

10.22

10.22

Annual Volatile Solid excretion ratesNG-

10.22aCH4 Emission Factor from manure management

U

10.23

10.23

Volatile solid excretion rates

U

10.24

10.24

Direct N2O emissions from manure management

U

10.25

10.25

N losses due to volatilisation from manure management

U

10.26

10.26

N losses due to leaching from manure management
systems

U

10.28

10.27

10.17

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.35

Volume 4: Agriculture, Forestland and other land Use

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation
Number2019 Refinement
Equation
NumberIndirect N2O emissions due to volatilisation from manure
management

NR

10.27

10.28

Indirect N2O emissions due to leaching from manure
management

NR

10.29

10.29

Annual N excretion rates

U

10.30

10.30

Annual N excretion rates Option 1 (tier 2)

NR

10.31

10.31

Annual N excretion rates Option 2 (tier 2)NG

N intake rates for cattle

NR

10.32

10.32

N intake rates for swine and poultryNG-

10.32aN retention rates for cattle (N retained rates for cattle in
2006)

NR

10.33

10.33

Annual N excretion rates for breeding sowsNG-

10.33aN Retained in weaned pigletsNG

N retention rates for growing pigs

NG-

10.33cN excretion rates for layer type hensNG-

10.33dAnnual N excretion rates for pullets or broilers

NG-

10.33eManaged manure N available for application to managed
soils, feed, fuel or construction uses

U

10.34

10.34

Fraction of total animal manure N lost in manure
management systems for animal type tNG-

10.34aEstimation of FracN2ms

NG-

10.34cCalculation of MCF for biogas digesters

NG

10A.1

Calculation of relative amount of potential off gas related
to B0

NG

10A.2

Calculation of relative amount of residual gas related to
B0

NG

10A.3

Calculation of relative amount of residual gas related toCH4 production

NG

10A.4

Digester’s methane balance

NG

10A.5

Calculation of methane leakage rate of digester

NG

10A.6

Calculation of methane conversion factor

NG

10A.7

Calculation of methane conversion factor of residues

NG

10A.8

Calculation of methane conversion factor for the
combination “prestorage + digester + digestate storage”

NG

10A.9

Total N2O emissions for animal type t

NG

10A.10Total N2O emissions from manure management foranimal type t

NG

10A.11
10A.12

Total, direct and indirect N2O emissions from theapplication of manure to managed soils for animal type t

NG

10A.13
10A.14

Total amount of animal manure N applied to soils otherthan by grazing animals for animal type t

NG

10A.15Fraction of total animal manure N lost in manure
management systems for animal type t

NG

10A.16

A1.36

10.31a10.33b2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

2006 IPCC
Guidelines
Equation
Number2019 Refinement
Equation
NumberEquation Title

Type ofRefinement

Fraction of animal manure N available for application to
managed soils, applied to managed soils for animal type t

NG

10A.17

Total, direct and indirect n2o emissions from N in urine
and dung deposited by grazing animals on pasture, range
and paddock (tier 1) for animal type t

NG

10A.18
10A.19Relationship between average annual nitrogen flows
associated with an individual animal [kg N animal-1 yr-1]
and the annual nitrogen flow for the animal population of
livestock category/species t in a country [kg N yr-1]

NG

10A.20Total manure-N excretedNG

10A.21

Nitrogen excretion calculated either using a default
fraction of retention (tier 1) or directly from retention
data

NG

10A.22
10A.23

Total manure-n in manure management and storage
systemsNG

10A.24

Manure-n managed in system sNG

10A.25Manure-n deposited by grazing animals, with x=cpp,soNG

10A.26

N in bedding material added to managed manureNG

10A.27

Tables In Section 10.2, Table 10.1 added high and low productivity systems and identified the enhanced livestock
definitions that would go with them while Table 10.2 was modified to update information in it, such that thevalues were consistent with production systems in 2019.
 Modifications to Tables 10.3 to 10.7 provide additional values required to calculate Tier 2 estimates for goatproduction and clarify elements that were raised during the Guidance review process.
 In the simplified Tier 2 methodology a new Table 10.8A was added for mature cattle DMI estimates.
 In Section 10.3, Tables 10.10 and 10.11 Tier 1 emission factors were updated and Tier 1a emission factors
were developed. The methane conversion rate (Y m) Table 10.12 was expanded to integrate Yms for different
productivity levels and feeding systems and Sheep and Goat Yms were updated (Table 10.13).
 In Section 10.4, Table 10.14 was developed with emission factors based on volatile solids replacing two
Tables with Emission factors expressed on a per head basis. Table 13A was added to calculate Tier 1 volatilesolids. Table 16 moved the maximum methane potentials (B 0) which were previously in the Annex in themain text of the Chapter.
 The Table 10.17 was updated with MCFs based on climate zones and manure storage durations.
 In Section 10.5, N excretion (Table 10.19) values and N retention (Table 10.20) values were updated andsome N2O emission Factors (Table 10.21) were updated. N loss factors (Table 10.22) were presented in aconsistent manner with all other manure management systems and default leaching factors were added.
Finally, a Table was added for use in the estimation of denitrification (Table 10.23).
 In the Annexes all information for the calculation of Tier 1 Enteric Fermentation emission factors, volatilesolids and nitrogen excretion for cattle and buffalo were presented in a series of four Tables. All default
information required to carry out Tier 1 emission estimates for manure management are presented in Tables
10A.5 to 10A.9. Tables 10A.10 through 10A.18 provide supporting material for the development of therevisions to guidance presented in this refinement.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.37

Volume 4: Agriculture, Forestland and other land Use

Table Title

Type of Refinement

2006 IPCC
Guidelines
Table
NumberRepresentative livestock categories

U

10.1

10.1

Representative feed digestibility for various livestockcategories

U

10.2

10.2

Summary of the equations used to estimate daily grossenergy intake for cattle, buffalo and sheep and goats

U

10.3

10.3

Coefficients for calculating net energy for maintenance
(NEm)

U

10.4

10.4

Activity coefficients corresponding to animal’s
feeding situation

U

10.5

10.5

Constants for use in calculating NEg for sheep and
goats

U

10.6

10.6

Constants for use in calculating NEp in equation 10.13

U

10.7

10.7

DMI required by mature non-dairy cows based on
forage quality

NG

Coefficients for calculating net energy for maintenance
(NEm)

U

10.4

10.4

Activity coefficients corresponding to animal’s
feeding situation

U

10.5

10.5

Constants for use in calculating NEg for sheep and
goats

U

10.6

10.6

Constants for use in calculating NEp in equation 10.13

U

10.7

10.7

DMI required by mature non-dairy cows based on
forage quality

NG

Examples of NEmf content of typical diets fed to cattle
for estimation of dry matter intake in equations 10.17
and 10.18

U

10.8

10.8a

Suggested emissions inventory methods for entericfermentation

U

10.9

10.9

Enteric fermentation emission factors for tier 1
method1 (kg CH4 head-1 yr-1)

U

10.10

10.10

Tier 1 and Tier 1a enteric fermentation emission
factors for cattle and buffalo

U

10.11

10.11

Cattle/Buffalo methane conversion factors (Ym)

U

10.12

10.12

Sheep and goats CH4 conversion factors (Ym)

U

10.13

10.13

Default values for volatile solid excretion rate (kg VS(1000 kg animal mass-1) day-1)

NG-

10.13aMethane Emission Factors by animal category, manure
management system and climate zone

U

Manure management methane emission factors bytemperature for Cattle, Swine and Buffalo,

R

10.14

-

Manure management methane emission factors bytemperature for Sheep, Goats, Camels Horses, Mules
and Asses and Poultry

R

10.15

-

Manure management methane emission factors for
deer, reindeer, rabbits, and fur-bearing animals

U

10.16

10.15

A1.38

2019
Refinement
Table
Number

10.8

10.8

10.14

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

2006 IPCC
Guidelines
Table
Number

2019
Refinement
Table
NumberTable Title

Type of Refinement

Default values for maximum methane potentials (B0)(m3 CH4 kg-1 VS)

U

10A.4,
10A.5,
10A.6,
10A.7,
10A.8, 10A.9

10.16

Methane Conversion Factors for manure management
systems

U

10.17

10.17

Definitions of manure management systems

U

10.18

10.18

Default values for nitrogen excretion rate (kg N (1000kg animal mass)-1 day-1)

U

10.19

10.19

Default values for the fraction of nitrogen in feedintake of livestock that is retained by the different
livestock species/categories (fraction n-intake retainedby the animal)

U

10.20

10.20

Calculation of N retention in breeding swine fromdifferent production systems.

NG-

10.20aDefault values for Ngain by growth stage

NG-

10.20bDefault Emission Factors for direct N2O emissions
from manure management

U

10.21

10.21

U

10.22

10.22

Default values for total nitrogen loss from manure
management

R

10.23

-

Default value for molecular nitrogen (N2) loss frommanure management

NG

-

10.23

Data for estimating enteric fermentation emission
factors for dairy cattle (Tier 1)

R

10A.1

Data for estimating Tier 1 and Tier 1A EntericFermentation CH4 Emission Factors, Volatile solid
excretion and N excretion rates, and N retention
fraction rates for Dairy Cattle

NG

Data for estimating Tier 1 enteric fermentation CH4emission factors for Other Cattle in Table 10.11

R

Data for estimating Tier 1 Enteric Fermentation CH4Emission Factors, Volatile Solid and Nitrogenexcretion rates and N retention fraction for Other cattle

NG

10A.2

Data for estimating Tier 1A Enteric Fermentation CH4Emission Factors, Volatile Solid and Nitrogenexcretion rates and N retention fraction for Other cattle

NG

10A.3

Data for estimating Tier 1 enteric fermentation CH4emission factors for Buffalo

R

Data for estimating Tier 1 Enteric Fermentation CH4Emission Factors, Volatile solid and Nitrogenexcretion rates, and N retention fraction rates for
BuffaloNG

Manure management methane emission factor
derivation for Dairy Cows

R

10A.4

Manure management methane emission factor
derivation for Other Cattle

R

10A.5

D efault values for nitrogen loss due to volatilisation of

NH3 and NOx and leaching of nitrogen from manure
management

10A.1

10A.2

10A.3

10A.4

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.39

Volume 4: Agriculture, Forestland and other land Use

Table Title

Type of Refinement

2006 IPCC
Guidelines
Table
Number

Manure management methane emission factor
derivation for Other Cattle

R

10A.5

Manure management methane emission factor
derivation for Buffalo

R

10A.6

Manure management methane emission factor
derivation for Market Swine

R

10A.7

Manure management methane emission factor
derivation for Breeding Swine

R

10A.8

Manure management methane emission factor
derivation for Other Animals

R

10A.9

Default values for Live weights for animal categories
(kg)

NG

10A.5

Animal waste management system (AWMS) regional
averages for Cattle and Buffalo

NG

10A.6

Animal waste management system (AWMS) regional
averages for Swine

NG

10A.7

Animal waste management system (AWMS) regional
averages for Sheep and Goats

NG

10A.8

Animal waste management system (AWMS) regional
averages for Poultry and Other Animals

NG

10A.9

Comparison of manure storage type definitions usedby the IPCC and by the EMEP/EEA air pollutant
emission inventory guidebook 2016

NG

10A.10Methane conversion factor (MCFDG) including biogas
digester and storage

NG

10A.11

Summary statistics from Niu et al. (2018) databaseNG

10A.12Threshold calculation based on NDF correction

NG

10A.13

Summary of Data compiled for the compilation of Ym
values for cattle and buffalo

NG

10A.14

Mean, median, maximum, minimum and quartile 1 and
3 (Q1 and Q3) values for a selection feed dietcomposition, feed intake, body weight and milk
productivity

NG

10A.15

Mean, median, maximum, minimum and quartile 1 and
3 (Q1 and Q3) values for CH4 production results
preferred as a proportion of gross energy intake (CH4
conversion factor: Ym), day-1, kg DM intake-1,kg ofmilk produced-1 and kg of body weight-1

NG

10A.16

From IPCC 2006 Table of MCF values for
Liquid/Slurry (Table 10.17), updates to MCFs
calculated for each retention time and climate.
(selected IPCC Climate regions shown)U

Source of Methane from PRP excretion data

NG

10A.19Methane conversion factor (MCF) and methane
emission factors (per kg faecal dry matter (FDM)) andvolatile solids (VS) for cattle and sheepNG

10A.20

10.17

2019
Refinement
Table
Number

10A.17
10A.18Figures Modification of Decision tree for inclusion of Tier 1a concept.
 All Annex Figures are provided as supporting material for the development of the revisions to guidance
presented in this refinement.

A1.40

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Decision tree for livestock population characterisation

NR

10.1

10.1

Decision Tree for CH4 Emissions from Enteric Fermentation

U

10.2

10.2

Decision tree for CH4 emissions from Manure Management

U

10.3

10.3

Decision tree for N2O emissions from Manure Management(Note 1)

U

10.5

10.4

Processes leading to the emission of gaseous N species frommanure

NG

-

10.5

Mapping of IPCC climate zones. (taken from Volume 4,
Chapter 3, Annex 3A.5)

NG

10A.1

Colour code for cells in the example spreadsheet.

NG

10A.1

Temperature and manure removal inputs to the model. Top
panel: alphanumeric values in each cell. Middle panel:
dropdown menu to select “Air” or “Manure”. Bottom panel:
all formulae are visible.

NG

10A.2

Constants and other input parameters for the model are shownin the top panel. Named Cells in column I are shown incolumn O, and in the Name Manager dialog box (bottom
panel).

NG

10A.3

Model inputs and outputs over a three year period.

NG

10A.4

Formulae used in the model. To conserve space, only 12months are shown. Top panel: columns C:G. Middle panel:columns H:L. Bottom panel: sums in rows 64:66 for selectedcolumns.

NG

10A.5

Monthly patterns in Year 3: manure temperature, VSavailable, VS emptied, and methane production.

NG

10A.6

Summary of Year 3 VS and methane production, andcalculation of MCF. Top panel shows results, bottom panel
shows equations.

NG

10A.7

Annual enteric methane output per animal expressed in massin relation to daily dry matter (DM) intake.

NG

10A.8

Daily enteric methane output per animal expressed in energy
in relation to daily gross energy (GE) intake.

NG

10A.9

Annual enteric methane output per animal expressed in massin relation to daily dry matter (DM) intake

NG

10A.10Daily enteric methane output per animal expressed in energy
in relation to daily gross energy (GE) intake

NG

10A.11

Daily N excretion output per animal expressed in relation toanimal weightNG

10A.12

Daily N excretion output per animal expressed in relation todaily N intake

NG

10A.13Comparison between ranges of CH4-C emissions observed incollected studies in Pardo et al. (2015) (new) with estimations
for the same studies according to IPCC (2006) methodology.
Figure adapted from Pardo et al. (2015)

NG

10A.14

Effect on cumulative NH3-N emissions of different solid
storage and composting methods compared with conventional
solid storage. Figure adapted from Pardo et al. (2015)

NG

10A.152019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.41

Volume 4: Agriculture, Forestland and other land Use

CHAPTER 11 N 2 O EMISSIONS FROM MAN AGED SOILS AND CO 2
EMISSIONS FROM LIME AND UREA APPLICATION S
Refinements in Chapter 11 include updates of the emission factors EF1, EF1FR and EF3PRP (Table 11.1) and EF4,
EF5, FracGASF FracGASM and FracLEACH-(H) (Table 11.3). Updated aggregated values were computed for all of thesefactors drawing on a much larger number of measurements than were available for the 2006 IPCC Guidelines.
Furthermore, disaggregated EF1, EF3PRP, CPP and EF4 values for wet and dry climates are provided, with adistinction between synthetic and other fertilisers in wet climate for the EF1. In addition, the EF1FR isdisaggregated by flooding / drainage regime. Finally, different FracGASF values are provided according tochemical composition of fertiliser categories. Data and methods used for these updates are provided in Annexes
11A.2 – 9.
Refinements also include an update of the equation for calculating the annual amount of N in crop residues
returned to soils annually (FCR) (Equation 11.6). Default values to be used in this Equation are available in the
new Table 11.1A. Notwithstanding, the alternative to estimate the above-ground crop residue (AGDM(T)) withdata in Table 11.2 remains available in the guidance.

Sections
 Slight rewording was done in section 11.2.
 Section 11.2.1.1 has an update to footnote 1 and guidance for locating EF2 values in the Wetland supplement.
Information is also provided for Tier 2 approaches such as factors specific to mitigation options (e.g.
application of nitrification inhibitors) or exponential response of N2O emissions to N application.
Complementary guidance for Tier 3 approach (e.g. N-flow principle) is also added.
 Section 11.2.1.2 is updated according to updated EF values of TABLE 11.1.
 Section 11.2.1.3 is updated with a link to FAOSTAT throughout the section. Substantial changes are brought
to subsection Crop residue N, including N-fixing crops and forage/ pasture renewal, returned to soils
otherwise most of the text is unchanged. In subsection Crop residue N, including N-fixing crops and forage/
pasture renewal, returned to soils (FCR), text is added to eliminate the possibility of double-counting bycross-checking with Chapters 10 (Livestock and manure management) and 5 (Cropland). Equation 11.6 isupdated and Equation 11.7A has been removed. The existing text is also slightly edited following the review
process. A new Table (Table 11.1A) is added that is used to produce default values from Table 11.2 in the2006 IPCC Guidelines and introduces new default values to be used in updated Equation 11.6. Table 11.2 isupdated, default values remain unchanged but AGDM(T) has been changed to be in conformity with equation
11.6 and several variables are moved to new Table 11.1A.
 Section 11.2.2 has minor edits.
 Section 11.2.2.1 information is updated for Tier 2 approaches such as factors specific to mitigation options(e.g. application of nitrification inhibitors). Complementary guidance for Tier 3 approach (e.g. N-flow
principle) was also added.
 Section 11.2.2.2 is edited to reflect the updates for the emission factor FracLEACH-(H).
Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Introduction

NR

11.1

11.1

N2O emissions from managed soils

U

11.2

11.2

Direct N2O emissions

U

11.2.111.2.1

Choice of method

U11.2.1.1

11.2.1.1

Choice of emission factors

U

11.2.1.2

11.2.1.2

Choice of activity dataU

11.2.1.3

11.2.1.3

Uncertainty assessment

NR

11.2.1.4

11.2.1.4

Indirect N2O emissions

U

11.2.211.2.2

Choice of method

U11.2.2.1

11.2.2.1

Choice of emission, volatilisation and leaching factors

U

11.2.2.2

11.2.2.2

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2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019
Refinement
Section Number

Choice of activity data

NR

11.2.2.3

11.2.2.3

Uncertainty assessment

NR

11.2.2.4

11.2.2.4

Completeness, Time series, QA/QC

NR

11.2.311.2.3CO2 Emissions from Liming

NR

11.3

11.3

CO2 Emissions from Urea Fertilization

NR

11.4

11.4

References for crop residue data in Table 11.2

NR

11A.1

11A.1

Estimation of Default Emission Factor(s) for EF1

NG

-

11A.2

Estimation of Default Emission Factor(s) for EF1FR

NG

-

11A.3

Estimation of Default Emission Factor(s) for EF3PRP

NG

-

11A.4

Estimation of Default Emission Factor(s) for EF4

NG

-

11A.5

Estimation of Default Emission Factor(s) for EF5

NG

-

11A.6

Estimation of Default Emission Factor(s) for FracGASF

NG

-

11A.7

Estimation of Default Emission Factor(s) for FracGASM

NG

-

11A.8

Estimation of Default Emission Factor(s) for FracLEACH-(H)

NG

-

11A.9

Equations Equation 11.6 is updated to be consistent with revisions for estimating residue N.
 Equation 11.7A is removed, but the option to estimate AGDM(T) with data in Table 11.2 remains available in
the guidance.
Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Direct N2O emissions from managed soils (Tier 1)

NR

11.1

11.1

Direct N2O emissions from managed soils (Tier 2)

NR

11.2

11.2

N from organic N additions applied to soils (Tier 1)

NR

11.3

11.3

N from animal manure applied to soils (Tier 1)

NR

11.4

11.4

N in urine and dung deposited by grazing animals on
pasture, range and paddock

NR

11.5

11.5

N from crop residues and forage/pasture renewal (Tier 1)

U

11.6

11.6

Dry-weight correction of reported crop yields

NR

11.7

11.7

Alternative approach to estimate FCR

R

11.7a

-

N mineralised in mineral soils as a result of loss of soil C
through change in land use or management (Tiers 1 and
2)

NR

11.8

11.8

N2O from atmospheric deposition of N volatilised frommanaged soils (Tier 1)

NR

11.9

11.9

N2O from N leaching/runoff from managed soils inregions where leaching/runoff occurs (Tier 1)

NR

11.10

11.10

N2O from atmospheric deposition of N volatilised frommanaged soils (Tier 2)

NR

11.11

11.11

Tables Table 11.1 contains updated EF1, EF1FR and EF3PRP. Methods, data and references used for determining
updated values and their uncertainties are in the annexes 11A.2, 11A.3, 11A.4.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.43

Volume 4: Agriculture, Forestland and other land Use Table 11.1A is added to the section 11.2.1.3 Choice of activity data, Crop residue N, including N-fixing crops
and forage/ pasture renewal, returned to soils (FCR). The Table reproduces default values from Table 11.2 inthe 2006 IPCC Guidelines for columns ‘Dry matter fraction of harvested product (DRY)’, ‘N content ofabove-ground residues (NAG)’, ‘Ratio of below-ground residues to above-ground biomass (RBG-BIO)’, and ‘Ncontent of below-ground residues (NBG)’. It also introduces new default values for R AG(T), ratio of aboveground residues dry matter (R AG(T)) to harvested yield for crop T, to be used in updated version of Equation
11.6.
 Table 11.2 is updated. The title “Default factors for estimation of N added to soils from crop residues” ischanged to “Alternative method and data for estimating above-ground residue AGDM(T)”. The units of
AGDM(T)are changed from Mg ha-1 to kg. d.m. ha-1; in alignment with the unit in Equation 11.6. Default
values for slope, intercept, errors remain unchanged. Former columns ‘Dry matter fraction of harvested
product (DRY)’, ‘N content of above-ground residues (NAG)’, ‘Ratio of below-ground residues to aboveground biomass (RBG-BIO)’, and ‘N content of below-ground residues (NBG)’ are moved to new Table 11.1A.
 Table 11.3 contains updated EF4, EF5, FracGASF FracGASM and FracLEACH-(H). Methods, data, references andmethods used for determining updated values are in the annexes11A.5, 11A.6, 11A.7, 11A.8, 11A.9.
Table Title

Type ofRefinement

2006 IPCC
Guidelines Table
Number2019 Refinement
Table Number

Default emission factors to estimate direct N2O emissions
from managed soils

U

11.1

11.1

Default values for N AG(T), N BG(T), R AG(T), RS (T) and DRY to
be used in Equations 11.6 and 11.7

NG

-

11.1a

Alternative method and data for estimating above-groundresidue (AGDM(T))

U

11.2

11.2

Default emission, volatilisation and leaching factors forindirect soil N2O emissions

U

11.3

11.3

Figures No refinement.

A1.44

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

CHAPTER 12 H ARVESTED WOOD PR ODUCTS
The guidance in chapter 12 maintains the existing approaches covered in the 2006 IPCC Guidelines. The
refinement takes account of new relevant scientific information, including relevant methodological informationand parameters contained in KP Supplement (e.g. carbon conversion factors). Some cross references are made to
the earlier guidance where needed, for example in cases where it may be helpful to show consistency with theearlier guidance. The new structure of this chapter aims to clarify the relationships between new information andthe 2006 IPCC Guidelines and to allow for inclusion and updating of new parameters where appropriate. The
description of the application of methodologies is clarified based on the updated parameters. Section 12.2
clarifies some existing terms, definitions and concepts. Section 12.3 provides guidance on available HWP
approaches, describing and clarifying the options for defining a conceptual framework and system boundary for
estimating emissions and removals arising from HWP.
The subsequent guidance in this chapter is structured to consider three distinct subject areas relevant to harvested
wood biomass: i) wood products in use (i.e. wood utilised as a material); ii) wood biomass used for energy
purposes and iii) wood biomass in solid waste disposal sites (SWDS). Section 12.4 gives detailed guidance onwood products in use, specifically providing good practice guidance on the choice of method for wood products
in use. This includes improved methodological guidance for estimating CO2 emissions and removals arisingfrom HWP following different approaches. This section also includes refined guidance for calculating the initialcarbon stock in the HWP pool in use as well as parameters such as HWP carbon conversion factors. Section 12.5
addresses wood biomass used for energy purposes. Section 12.6 provides clarification of the treatment of “woodbiomass in SWDS”.
It should also be noted that the HWP Worksheet accompanying the 2006 IPCC Guidelines (HWP calculator)
cannot be used in conjunction with this updated guidance. No update on reporting and documentation has been
included since the reporting conventions and format are specified in Decision 24/CP.19 Annex II and theassociated CRF.

Sections
 Section 12.1 provides an overview of the HWP chapter in the 2019 Refinement. Updates the explanation ofsome key concepts relevant to estimation based on updated parameters.
 Section 12.2 updates (clarifies) the description of some existing terms, definitions and concepts.
 Section 12.3 updates the explanation of the different HWP approaches. Clarifies essential differences
between approaches including brief discussion of the implications of selecting HWP approaches relevant toestimation based on updated technical parameters.
 Section 12.4 updates methodological guidance for estimating under the approaches, including updated
guidance for applying technical parameters for the calculation of initial stock establishment and updated
technical parameters including HWP carbon conversion factors. Includes an update of all technicalparameters relevant to estimation methods.
 Section 12.5 updates the discussion to clarify where CO2 and non-CO2 emissions from harvested wood used
for energy purposes are reported, in particular where CO2 emissions are reported when HWP are used in the
Energy sector and imports and exports are involved.
 Section 12.6 provides clarification of the treatment of “wood biomass in SWDS” in this guidance.
 Section 12.7 updates discussion of uncertainty assessment allowing for updated description of application oftechnical parameters for Tiers 1 to 3.
 Section 12.8 updates the discussion of QA/QC allowing for updated description of application of technicalparameters.
 Annex 12.A.1 updated technical description of HWP approaches is provided in the annex.

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.45

Volume 4: Agriculture, Forestland and other land Use

Section Title

Type ofRefinement

2006 IPCC
Guidelines
Section Number

2019 Refinement
Section Number

Preamble to IntroductionU

12 (before 12.1)

12.1

Introduction

U

12.1

12.1, 12.2, 12.5

Methodological issues

U

12.2

12.3, 12.4.1

Choice of method

U12.2.112.4.1

Tier 1U

12.2.1.1

12.4.2Tier 2: Using country data

U

12.2.1.2

12.4.3Tier 3: Country-specific methods

U

12.2.1.3

12.4.4

Estimating carbon release to the atmosphere from the
HWP variables

U

12.2.1.4

12.4, 12.5 & 12.6

Estimating carbon released to the atmosphere in theform of CO2

U12.2.1.5

12.4,.2

Choice of emission factors

U

12.2.212.4.2.2, 12.4.3.2 &12.4.4.1

Choice of activity data

U

12.2.312.4.2.1, 12.4.3.1 &12.4.4.1

Uncertainty assessment

U

12.3

12.7

Quality assurance/quality control

U

12.4

12.8

Completeness

U

12.5

12.9

Reporting and documentation

NR

12.6

No equivalent section
see note 9

Reporting tables and worksheets

NR

12.7

No equivalent section
see note 9Some Approaches

U

12.A.1

12.3, 12. A.1

Equations Previous Equation 12.1: Equation 12.2 in the updated 2019 Refinement is effectively the same as Equation
12.1 but involves updated treatment of C (1900) (see Section 12.4.2 of 2019 Refinement in particular
discussion of Equation 12.4/Box 12.1).
 Previous Equation 12.2: Updated principally through Equations 12.3 & 12.6 in 2019 Refinement, allowing
for updated consideration of activity data and updated technical parameters.
 Previous Equation 12.3: Updated principally through Equations 12.3, 12.7, 12.8, 12.9 & 12.10 in 2019
Refinement, allowing for updated consideration of activity data and updated technical parameters.
 Previous Equation 12.4: No equation needed due to updated guidance on treatment of wood in SWDS in thecontext of Decision 24/CP.19 Annex II (see Section 12.6 of 2019 Refinement).
 Previous Equation 12.5: Updated principally through Equations 12.2 & 12.3 in 2019 Refinement, allowing
for updated consideration of activity data and updated technical parameters and treatment of wood in SWDSin the context of Decision 24/CP.19 Annex II (see Section 12.6 of 2019 Refinement).
 Previous Equation 12.6: Updated principally through Equation 12.4 in 2019 Refinement, allowing for
updated guidance in Section 12.4.2 in particular discussion accompanying Equation 12.4/Box 12.1.
 Previous Equations 12.A.1 to 12.A.6: Updated principally through Equation 12.1 in 2019 Refinement,
allowing for updated consideration of activity data and updated technical parameters and reporting according
to Decision 24/CP.19 Annex II (see Section 12.6 of 2019 Refinement). Updated equations (12.5 and 12.11)
are provided to maintain the ‘atmospheric flow’ approach.

A1.46

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

Annex 1: Mapping Tables

Equation Title

Type ofRefinement

2006 IPCC
Guidelines
Equation Number

2019 Refinement
Equation Number

Estimation of carbon stock and its annual change in
HWP pools of the reporting country

NR

12.1

12.2

Estimation of HWP products placed in use annuallyfrom domestic consumption

U

12.2

12.3 & 12.6

Estimation of HWP products produced annually fromdomestic harvest

U

12.3

12.3, 12.7, 12.8,
12.9 & 12.10

Estimation of annual change in carbon in HWP in
domestic SWDS where HWP came from harvest

U

12.4

No equivalentequation see note 4

Estimation of carbon release using HWP variables

U

12.5

12.2 & 12.3

Equation to estimate production, imports or export
variables in Table 12.5 for years before 1961

U

12.6

12.4

Emissions from AFOLU by the stock-change approachU

12.A.1

12.1

Stock-change approach: HWP contribution

U

12.A.2

12.1

Emissions from AFOLU as by the atmospheric flow
approachU

12.A.312.5 & 12.11

Atmospheric flow approach: HWP contribution

U

12.A.4

12.1

Emissions from AFOLU by the production approachU

12.A.5

12.1

Production approach: HWP contribution

U

12.A.6

12.1

Tables Previous Table 12.1 table no longer required due to updated guidance included in Section 12.4 of 2019
Refinement.
 Previous Table 12.2 updated (inclusion of updated technical parameters) in Table 12.3 of 2019 Refinement.
 Previous Table 12.3 table no longer required due to updated guidance (see Section 12.4.2 in 2019 Refinementin particular discussion of Equation 12.4/Box 12.1).
 Previous Table 12.4 updated (inclusion of updated technical parameters) in Tables 12.1 and 12.2 of 2019
Refinement.
 Previous Table 12.5 table no longer required due to updated guidance (see Section 12.4.1.1 in 2019
Refinement).
 Previous Table 12.6 table no longer required due to updated guidance included in Section 12.7 of 2019
Refinement, which includes an indication of overall uncertainties. Previous Tables 12.7 & A12.1 table nolonger required due to adoption of CRF table as agreed in Decision 24/CP.19, Annex II.

Figures Previous Figure 12.1 updated decision tree in Figure 12.1 allowing for improved understanding of available
activity data.
 Previous Figure 12.A.1 updated system boundary diagrams in Figures 12.A.1 & 12.A.2 clarifying linkages torelevant updated guidance on activity data and reporting according to Decision 24/CP.19 Annex II (seeSection 12.A.2.1 in Annex 12.A of 2019 Refinement).
 Previous Figure 12.A.2 updated system boundary diagrams in Figures 12.A.5 & 12.A.6 clarifying linkages torelevant updated guidance on activity data and reporting according Decision 24/CP.19 Annex II (see Section
12.A.3 in Annex 12.A of 2019 Refinement).
 Previous Figure 12.A.3 updated system boundary diagrams in Figures 12.A.3 & 12.A.4 clarifying linkages torelevant updated guidance on activity data and reporting according Decision 24/CP.19 Annex II (see Section
12.A.2.2 in Annex 12.A of 2019 Refinement).

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

A1.47

Volume 4: Agriculture, Forestland and other land Use

Figure Title

Type ofRefinement

2006 IPCC
Guidelines
Figure Number

2019
Refinement
Figure Number

Decision tree for reporting HWP Contribution of zero or
selecting a tier

U

12.1

12.1

System boundary of the stock-change approachU

12.A.1

12.A.1 & 12.A.2

System boundary of the atmospheric flow approachU

12.A.2

12.A.5 & 12.A.6

System boundary of the production approachU

12.A.312.A.3 & 12.A.4

Boxes
None.

A1.48

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories