Guide to Land Representation

IPCC Inventory Software

Version 1.2
as of 6 April 2024

LAND REPRESENTATIONUSERS’ GUIDEBOOKIPCC Inventory Software, version 2.91

Compiled by:Technical Support Unit
IPCC Task Force on National Greenhouse Gas Inventories

This Guidebook is prepared by IPCC TFI TSU
It has not been a subject to the formal IPCC review process
Please use it and submit your feedback to ipcc-software@iges.or.jp
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IPCC Inventory Software

Contents
Introduction ..................................................................................................................................................................................... 5
Land Use Manager (LUM) ............................................................................................................................................................. 6
Land use subdivision mask, top section ..............................................................................................................................11
Land use subdivision name ..............................................................................................................................................12
Soil Type .............................................................................................................................................................................13
Soil Status............................................................................................................................................................................14
Climate Region ...................................................................................................................................................................19
Land use subdivision mask, bottom section .......................................................................................................................20
Common parameter across Land use subcategories: ...................................................................................................21
Forest land ..........................................................................................................................................................................22
Unmanaged Forest land..............................................................................................................................................23
Managed Forest land ...................................................................................................................................................24
Cropland .............................................................................................................................................................................26
Annual Cropland .........................................................................................................................................................27
Perennial Cropland ......................................................................................................................................................28
Grassland ............................................................................................................................................................................29
Unmanaged Grassland ................................................................................................................................................30
Managed Grassland .....................................................................................................................................................31
Wetlands..............................................................................................................................................................................32
Unmanaged Wetlands .................................................................................................................................................33
Managed Wetlands ......................................................................................................................................................34
Settlements..........................................................................................................................................................................37
Settlements (Treed) .....................................................................................................................................................38
Settlements (Other) .....................................................................................................................................................39
Other land ...........................................................................................................................................................................40
Unmanaged Other land ..............................................................................................................................................40
Managed Other land....................................................................................................................................................40
Reporting requirement for C pools at Tier 1 and Tier 2 ...................................................................................................41
Land Representation Manager (LRM) .......................................................................................................................................42
Regions Tab..............................................................................................................................................................................43
Land representation table Tab...............................................................................................................................................44
1st level .................................................................................................................................................................................46
2nd level ................................................................................................................................................................................47
3rd level ................................................................................................................................................................................48
4th level ................................................................................................................................................................................49
Data input guidance to create a new unit of land...................................................................................................50
First step ..................................................................................................................................................................51
Second step .............................................................................................................................................................53
Third step ................................................................................................................................................................54
Automatic unit of land codes...............................................................................................................................55
Fourth step..............................................................................................................................................................57
Fifth step .................................................................................................................................................................58
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IPCC Inventory Software

Sixth step .................................................................................................................................................................59
Seventh step ............................................................................................................................................................60
Eighth step ..............................................................................................................................................................61
Ninth step ...............................................................................................................................................................62
Data input guidance to add/modify information of a unit of land .....................................................................63
5th level ................................................................................................................................................................................67
Annual land representation matrix Tab ...............................................................................................................................69
Area Data Transfer to Calculation Worksheets........................................................................................................................70
Calculation Worksheets for C stock changes in, and CO2-C fluxes from/to, C pools................................................71
Calculation Worksheets for other emissions from land ....................................................................................................84
Examples ........................................................................................................................................................................................87
Step 1 .........................................................................................................................................................................................88
Example 1 – Approach 1 for Land Representation.................................................................................................................93
Step 2 .........................................................................................................................................................................................94
Step 3 .........................................................................................................................................................................................95
Step 3a .................................................................................................................................................................................96
Step 3b .................................................................................................................................................................................97
Step 3b .................................................................................................................................................................................98
Step 4 .........................................................................................................................................................................................99
Step 4a .............................................................................................................................................................................. 100
Step 4b .............................................................................................................................................................................. 101
Step 4c .............................................................................................................................................................................. 103
Step 4d .............................................................................................................................................................................. 104
Example 2 – Approach 2 for Land Representation.............................................................................................................. 105
Step 2 ...................................................................................................................................................................................... 106
Step 3 ...................................................................................................................................................................................... 108
Step 3a .............................................................................................................................................................................. 109
Step 3b .............................................................................................................................................................................. 111
Step 3c .............................................................................................................................................................................. 112
Step 3d .............................................................................................................................................................................. 113
Step 4 ...................................................................................................................................................................................... 114
Step 4a .............................................................................................................................................................................. 115
Step 4b .............................................................................................................................................................................. 116
Step 4c .............................................................................................................................................................................. 118
Step 4d .............................................................................................................................................................................. 119
Conclusion ............................................................................................................................................................................. 121
Glossary ....................................................................................................................................................................................... 124

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IPCC Inventory Software

TablesTable 1
Soil Status options of different soil types .......................................................................................................15
Table 2
Occurrence and Soil Status options for Organic soils ..................................................................................16
Table 3Occurrence and Soil Status options for Mineral soils ...................................................................................16
Table 4Occurrence and Soil Status options for Inland Wetland soil .........................................................................17
Table 5
Occurrence and Soil Status for Coastal Wetlands soils ...................................................................................17
Table 6possible soil types and soil statuses under managed Wetlands subdivisions.............................................32
Table 7possible soil types and soil statuses under unmanaged Wetlands subdivisions ........................................32
Table 8Mandatory C pools as per Tier 1 or Tier 2 of the 2006 IPCC Guidelines ................................................41
Table 9IPCC Default methods to estimate C stock changes/CO2-C fluxes in C pools ......................................73
Table 10Processes causing CSCs in, and CO2-C fluxes from/to, C pools ...............................................................73
Table 11
Mapping units of land to calculation TABs for Biomass C pools in Forest Land, Cropland, Grassland ...75
Table 12Mapping units of land to calculation TABs for Biomass C pools in Wetlands, Settlements, Other land ....76
Table 13
Mapping units of land to calculation TABs for DOM C pools in all land categories .............................77
Table 14
Mapping units of land to calculation TABs for SOM mineral soils C pool in Forest land, Cropland,
Grassland, Wetlands, Settlements ...................................................................................................................................................78
Table 15Mapping units of land to calculation TABs for SOM mineral soils C pool in Other land .......................79
Table 16
Mapping units of land to calculation TABs for SOM organic soils C pool in Forest Land, Cropland,
Grassland, Wetlands, Settlements ...................................................................................................................................................80
Table 17
Mapping units of land to calculation TABs for SOM organic soils C pool in Other land........................81
Table 18
Mapping units of land to calculation TABs for SOM C pool of Coastal Wetlands soils in Forest Land,
Cropland, Grassland, Wetlands, Settlements ...................................................................................................................................82
Table 19
Mapping units of land to calculation TABs for SOM C pool of Coastal Wetlands soils in Other land ....83
Table 20
Mapping units of land to the calculation TABs for other emissions [categories 3.C.1 – 3.C.5] ............85
Table 21
Mapping units of land to the calculation TABs for other emissions [categories 3.C.7 – 3.C.14] ..........86

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IPCC Inventory Software

Introduction
Data Input in the IPCC Inventory Software -hereafter Software- to estimate GHG emissions and removals from Land
(3.B) categories in a National Greenhouse Gas Inventory (NGHGI)1 follows these steps:
Step 1. Enter in the Land Use Manager all land-use subdivisions
Step 2. Enter in the Land Representation Manager all Regions that compose the territory to which the GHG
inventory applies
Step 3. For each Region, enter a land representation2 i.e. a consistent and independent time-series of activity
data3 in the Land Representation Manager
Step 4. For each C pool, enter C stock gains and losses or C stocks at different points in time (depending on
methods selected) in the relevant calculation worksheets of 3.B land use categories).
In this Guide to Land Representation, guidance to implement Steps 1 to 3 is provided by the Technical Support
Unit of the IPCC Task Force on National Greenhouse Gas Inventories (IPCC TFI TSU). Guidance on Step 4 areinstead provided in the Guidebook for 3.B Land Categories.
Software users must be familiar with the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2006 IPCC Guidelines)
methods and read the Software manual (downloadable from the Help menu) before going through this guide. This guide
does not replace guidance provided in the 2006 IPCC Guidelines.
Throughout this guide, text entered in lilac color represents category information taken from the 2013 Supplement to the2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands - (Wetlands Supplement)
Note the Software allows users to apply each of the three4 methodological approaches to Land Representation.

1 Same guidance applies to the use of the Software for sub-national entities.

2 In a national GHG Inventory, estimates of land-related GHG emissions and removals are based on the consistent representation of land -i.e.

land representation- across the inventory time series. Thus, the Land Representation deals with: A. Classification of land [Land use
categories/subcategories/subdivisions] according to bio-physical -climate, soil, vegetation- and socio-economic -use, management (e.g. age-class)variables, with the aim to delineate units of land more homogenous for C stocks levels and dynamics; B. Identification and tracking acrossthe inventory time series of units of land [Area data to estimate C stock changes and other GHG emissions] –i.e. land area with same current andhistorical classification. Consistency of A. and B. across the inventory time series is key to ensure unbiasedness of estimates.
3 A consistent land representation is a time series of annual area estimates of units of land, as disaggregated according to variables ofstratification, where: A. The land classification methodology is consistent across the entire time series -no artifact land conversions caused by changes in
the classification method/background-data-; B. The total area of the territory is constant across the entire time series.
For Approaches 2 & 3: In each year Y, all units of land under conversion are reported within the Land under conversion relevant categories until
the end of the transition period (D); In each year Y, all units of land that did not undergo a conversion in the last Y-D years are reported within
the Land remaining relevant categories.
4 Approach 1: use/management of land is identified, and the area of land use/management categories is quantified; although, land
use/management changes are neither identified nor quantified since data are not spatially-explicit.
Approach 2: use/management of land is identified, and the area of land use/management categories is quantified; land use/management changes
are identified (data spatially explicit) and the area of changes (between 2 points in time) is quantified, although not tracked over time.
Approach 3: use/management of land is identified, and the area of land use/management categories is quantified; land use/management changes
are identified (data spatially explicit) and the area of changes (between 2 points in time) is quantified and tracked over time; so that Approach 3
identifies subsequent changes in areas under conversion, while Approach 2 does not.

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IPCC Inventory Software

Land Use Manager (LUM)
Land Use Manager is a tabbed dialog window.
Users can open it from Administrate main menu, AFOLU sub-menu

or from the bottom of any worksheets of 3.B categories

On the left-hand side, the Land Use Manager shows the 6 IPCC land use categories➢ Forest land
➢ Cropland➢ Grassland➢ Wetlands➢ Settlements➢ Other landand 12 subcategories (2 for each Land use category)

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IPCC Inventory Software

While Forest land, Grassland, Wetlands and Other land categories are disaggregated in subcategories depending on whether
those are managed5 or unmanaged lands, Cropland and Settlements are disaggregated depending on the presence of
perennial6 biomass stocks.
To add a land subdivision, select the relevant subcategory and click button Add at the bottom of the window.

Doing so a window mask opens where to enter those data in the relevant fields that the Software requires, at minimum,
to estimate C stock changes in relevant C pools at selected Tier level. As for instance:

Note: most of the parameters may otherwise be entered in the relevant calculation worksheets with the exception of
those marked with a white X in red field . Where information is not entered in those parameters marked, the software
gives an error message when users attempt to save the subdivision.

5 Managed land is land where human interventions and practices have been applied to perform production, ecological or social functions, while

unmanaged land is a land not qualified as managed. GHG emissions and removals from unmanaged land are excluded from the NGHGI.
6 IPCC methodological approaches to estimate C stock changes from perennial biomass significantly differ from that applied to annual biomass.

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IPCC Inventory Software

The Land use subdivision mask is composed of 2 parts:✓ the Top, which contains parameters common to any subcategory [with labels in bold]:✓ the Bottom, which contains subcategory specific information:

Labels in blue ink are applied to information relevant for the implementation of IPCC Tier 2 methods,
Note: BCEFr and Growing stock level in Managed Forest land, although in blue inkz, are needed to estimate biomass C stock losses with Tier 1 Gain&Loss method.

Where the subdivision to add is a variation of a subdivision already entered (e.g. a different age class) a speedy way,
which also minimizes potential errors, is to make a copy of the selected subdivision and then change the informationaccording to the new subdivision that is to be entered. This is done by clicking the Copy button at the bottom of theLand use structure window, as shown below:

Subdivisions are generally used to distinguish different types of vegetation, as well as different management systems
and/or age classes; although those are a stratification that can be applied to any other users’ need.
Note: You must press the button Save to record in the DataBase (DB) every info entered.
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IPCC Inventory Software

Tip: Once the subdivision is applied to one or more units of land in the Land Representation Manager, thefollowing fields: Soil type, Soil Status, Climate Region, cannot be changed anymore.

Where an error is identified in any of those fields, the Land subdivision (and its data) is to be deleted -to do so users
can:
1. first create a copy of the subdivision (to minimize the time to be spent to re-enter data), to do select the subdivisionand click on button Copy at the bottom of the window:

2. then Delete the original subdivision, to do select the subdivision and click on button Delete at the bottom of thewindow:

Note that all units of land that had this original subdivision are also deleted from the Land representation
Manager and thus need to be re-entered with the new subdivision.

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IPCC Inventory Software

3. then information to be changed is to be re-entered:

4. the subdivision name can be modified as needed (in this case the old subdivision name is used again)

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Land use subdivision mask, top section

The top section contains up to 7 fields. 5 fields are present in each and every subdivision -Land use subdivision
name, Soil Type, Country/Territory, Continent, Climate Region- while other 2 are provided for some of thesubdivisions -Soil Status, Nutrient content.

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Land use subdivision name
This is a field where unique information is to be entered -i.e. 2 subdivisions cannot have the same alphanumerical
combination in the name-. Given that in the land representation manager subdivisions are listed by the name, it issuggested to provide in the name information that can easily recall the characteristics specific of that subdivision.

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Soil TypeThe Software provides in a dropdown menu the complete list of IPCC soil types listed in Chapter 2 of the AFOLU
Volume, plus Coastal Wetlands soil (Chapter 4, Wetlands Supplement).

Namely:➢ Mineral soils:✓ High Activity Clay (HAC)✓ Low Activity Clay (LAC)✓ Volcanic✓ Spodic✓ Sandy✓ Inland Wetland mineral➢ Organic soils:✓ Inland Organic➢ Mixed soils:✓ Coastal Wetlands
In addition, by clicking on the symbol
Organic composition7 can be entered:users open a dialog tab where user-specific soil types of either Mineral or

Where a Subdivision has a user-specific soil type, the Software does not provide IPCC default values in the dropdown
menu of the SOCref parameter.8.

7 Users cannot have user-specific mixed soils.

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Soil Status
The Software provides in a dropdown menu 4 options:➢ No change in hydrology -this is the default option applied by the Software-,➢ Drained -it applies to organic and mixed soils as well as to inland wetland mineral soils-,➢ Rewetted -it applies to organic and mixed soils as well as to inland wetland mineral soils previously drained-,➢ Extracted 8 -it applies to soils that have been removed to build infrastructures -e.g. port, harbor and marina
construction, aquaculture ponds, salt production ponds. An extracted soil has 0 SOC-.
Extraction implies that all C stocks are removed in the year in which excavation occurs. Thus, to estimate C stock
losses associated with extraction users will:
1. first generate a dedicated land use subdivision -e.g. shrimp pond in Coastal Wetlands- in the Land Use Manager
with C stocks set to zero in each C pool,
2. second report the conversion of the unit of land -e.g. from mangrove to shrimp pond9- in the Land representationtable of the Land Representation Manager, and assign the Stock-Difference method to each C pool,
3. calculate C stock losses in Biomass (G&L -Abrupt), in DOM (SD – Approaches 2&3) and in SOM (SD –Approaches 2&3).
Note: Given Extraction determines total loss of C stocks:
A. the C stock at time t2 in each of the C pools is to be set to 0
B. the C stock loss shall be counted in the year of conversion only, even if the unit of land may be reportedby the software in the calculation worksheets in the following years10
Recall: Given Extraction is a conversion of a land to a new use and/or management it SHALL NOT be applied
to Approach 1 Land representation.

8 This status does not apply to peat extraction activities. A soil subject to peat extraction activities has a soil status Drained; while a soil that has

been subject to peat extraction activities and it is currently abandoned has soil status either Drained, if the drainage system is still working, or
Rewetted if it is not anymore working or it has been purposely reverted.
Although it has been introduced by the Wetlands Supplement for Coastal Wetlands, it is applicable in the Software to all soil types to report thecomplete excavation of SOM from the land (first 30 cm of depth of soils as per IPCC default). The Software thus applies the Stock Difference
approach to calculate the SOC change by setting to zero (0) the value of SOC at time 2, SOCt2.
9 Either as a Settlement (Other) or as a Wetlands Managed (Other Wetlands – Coastal wetlands user-specific shrimp pond)
10 Units of land with soil status Extracted not undergoing a conversion are reported by the Software in the relevant calculation worksheets.
Although, given that an Extracted unit of land has 0 C stocks, no further C stock changes shall be estimated, unless a new conversion occur to aland use category with significant C stocks.

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Soil status options do not apply evenly to all soil types under all land use sub-categories. Tables 1 to 5 show occurrenceof soil types and possible soil statuses of those as available in the Land Use Manager.
Table 1 shows Soil status options available for different Soil Types
Table 2 shows the occurrence of soils of Organic composition -with the exception of Coastal Wetlands soil- in each land
use sub-category as well as which soil statuses those Soil Types can have under each land-use subcategory
Table 3 shows the occurrence of soils of Mineral composition -with the exception of Inland Wetland and Coastal Wetlands
soil- in each land use sub-category as well as which soil statuses those Soil Types can have under each land-use
subcategory
Table 4 shows the occurrence of Inland Wetland soil in each land use sub-category as well as which soil statuses Inland
Wetland soils can have under each land-use subcategory:
Table 5 shows the occurrence of Coastal Wetlands soils in each land use sub-category as well as which soil statuses
Coastal Wetlands soils can have under each land-use subcategory:
Table 1 Soil Status options of different soil types
Soil composition
Mineral11

Soil
StatusOrganic12

Mixed

Soil typeHigh Activity
Clay

Low Activity
Clay

Volcanic

SpodicSandy

InlandWetlandany userspecificInlandany userspecific

CoastalWetlands

No change inhydrology

NR

NR

NR

NR

NR

Y

NR

Y

Y

Y

Drained

NA

NA

NA

NA

NA

X

NA

Y

Y

Y

Rewetted

NA

NA

NA

NA

NA

X

NA

Y

Y

Y

Extracted

1

1

1

1

1

1

1

1

1

Y

NR - Although the option is available, it is Not Relevant for all soils of mineral composition, with the exception of Inland Wetland mineral soil.
Y - The option is Applicable.
NA - The option is Not Applicable.
1 - Any soil type can have Extracted status which simply means that the entire volume of SOM has been removed; associated SOC total loss isestimated in the relevant calculation worksheet SOM (SD – Approaches 2&3), given the Software always applies the Stock-Difference method.

11 All soils with Mineral composition have no soil status by default, or Extracted if selected from dropdown menu

12 All soils with Organic or Mixed composition have soil status by default Drained, or Extracted if selected from dropdown menu.

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Table 2 Occurrence and Soil Status options for Organic soils13
Land use category

Unmanaged

Peatlands
extraction

FloodedManagedUnmanaged

Treed

Other

ManagedUnmanaged

Other landManagedSettlements

Perennial

Wetlands

AnnualGrassland

Unmanaged

Occurrence

CroplandManagedForest land

Y

Y

Y

Y

Y

Y

Y

Y

Y

Y

Y

Y

YA

NO

Soil Status
No change inhydrology

Y

Y

NA

NA

Y

Y

NA

Y

Y

Y

NA

NA

NA

Drained

Y

NA

Y

Y

Y

NA

Y

NA

NA

NA

Y

Y

Y

Rewetted

Y

NA

NA

NA

NA

NA

Y

NA

Y

NA

NA

NA

NA

Extracted

NA

NA

NA

NA

NA

NA

NA

NA

Y

NA

NA

Y

Y

NO

A limited to units of land in conversion

Y - Soil type occurring, and Soil status option is Applicable;
NA - Soil type occurring but Soil status option is NOT ApplicableNO - Soil type NOT occurring so NO Soil status

Table 3 Occurrence and Soil Status options for Mineral soils14
Land use category

Unmanaged

Peatlands
extraction

FloodedManagedUnmanaged

Treed

Other

ManagedUnmanaged

Other landManagedSettlements

Perennial

Wetlands

AnnualGrassland

Unmanaged

Occurrence

CroplandManagedForest land

Y

Y

Y

Y

Y

Y

NO

Y

NO

NO

Y

Y

Y

NO

Soil Status
No change inhydrologyB

NR

NR

NR

NR

NR

NR

Drained

NA

NA

NA

NA

NA

NA

Rewetted

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

Extracted

NA

NA

NA

NA

NA

NA

Y

NA

Y

Y

NA
NO

NA

NO

NO

NR

NR

NR

NA

NA

NA

NO

B With the exception of Inland Wetland soil type, this option is not informative for mineral soils although it is retained by the Software as a default

option.
NR - Although the option is available, it is Not Relevant for all soils of mineral composition, with the exception of Inland Wetland mineral soil.
Y - Soil type occurring, and Soil status option is Applicable;
NA - Soil type occurring but Soil status option is NOT ApplicableNO - Soil type NOT occurring, so NO Soil status

13 excluding Coastal Wetlands soils

14 excluding Inland Wetland & Coastal Wetlands

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Table 4 Occurrence and Soil Status options for Inland Wetland soil
Land use category

Unmanaged

Peatlands
extraction

FloodedManagedUnmanaged

Treed

Other

ManagedUnmanaged

Other landManagedSettlements

Perennial

Wetlands

AnnualGrassland

Unmanaged

Occurrence

CroplandManagedForest land

Y

Y

Y

Y

Y

Y

NO

Y

Y

Y

Y

Y

Y

NO

Soil Status
No change inhydrologyC

Y

Y

NA

NA

Y

Y

Drained

Y

Y

Y

Y

Y

NA

Rewetted

Y

Y

Y

NA

NA

NA

NA

Y

NA

NA

NA

NA

Extracted

NA

NA

NA

NA

NA

NA

Y

Y

NA

NA

Y

Y

NO

NA

Y

Y

NA

NA

NA

NA

NA

NA

Y

Y

Y

NO

Y - Soil type occurring, and Soil status option is Applicable;
NA - Soil type occurring but Soil status option is NOT ApplicableNO - Soil type NOT occurring, so NO Soil status

Table 5 Occurrence and Soil Status for Coastal Wetlands soils
Land use category

Unmanaged

Peatlands
extraction

FloodedManagedC

UnmanagedC

Treed

Other

ManagedUnmanaged

Other landManagedSettlements

Perennial

Wetlands

AnnualGrassland

Unmanaged

Occurrence

CroplandManagedForest land

Y

Y

Y

Y

Y

NO

NO

NO

Y

Y

Y

Y

Y

NO

Soil Status
No change inhydrology

Y

Y

NA

NA

NA

Drained

Y

NA

Y

Y

Y

Rewetted

Y

NA

NA

NA

NA

Y

NA

NA

NA

NA

Extracted

NA

NA

NA

NA

NA

Y

NA

NA

Y

Y

NO

NO

NO

Y

Y

NA

NA

NA

NA

NA

Y

Y

Y

NO

C Limited to Other Wetlands that are Coastal Wetlands.

Note: IPCC default values for GHG emissions/removals from Coastal Wetlands soils, provided for the aggregation of mineral and organic soils,
are offered by the Software to Coastal Wetlands soils of mineral or organic composition.

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According to the soil status, the Software populates units of land of the relevant subdivisions in the calculation worksheetsof AFOLU categories for Drainage and Rewetting and Extraction, to calculate the relevant GHG as:
For CO2:➢ 3.B Land Use Categories:✓ SOM Organic Drained✓ SOM Organic Rewetted✓ SOM (SD - Approaches 2&3) → Extraction
For N2O:➢ 3.C.4 Managed soils:✓ Drainage of managed organic soils✓ Rewetting of managed organic soils
For CH4:➢ 3.C.8 Drained Organic Soils➢ 3.C.9 Drainage Ditches➢ 3.C.10 Rewetting of Organic Soils➢ 3.C.11 Rewetting of Mangroves and Tidal marshes➢ 3.C.11 Rewetted and Created Wetlands in Inland Wetland Mineral Soils
For more information see Area Data Transfer to Calculation Worksheets.

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IPCC Inventory Software

Climate Region
The Software provides in a dropdown menu the list of IPCC Climate Regions listed in Table 4.1 (AFOLU Volume,
2006 IPCC Guidelines. A partial snapshot is shown below:

The selection of the Climate Region determines the IPCC default values that the Software populates in the dropdown
menus of the parameters.
By clicking on the symbolusers open a dialog tab where user-specific climate regions can be entered:In subdivisions with a user-specific climate region the Software does not provide IPCC default values in the dropdown
menu of relevant parameters.

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Land use subdivision mask, bottom section
Hereafter the bottom section of the mask for each land use subcategory is shown with guidance for the datacompilation. As a general rule, where applicable, the Software provides in a dropdown menu the IPCC default values
applicable to the subdivision, while users can always enter their own user-specific values regardless the provision by
the Software of the IPCC default value.
Parameters populating the mask are limited to those needed to estimate C stock change. Although, not necessarily allparameters needed to estimate C stock changes are populated in the mask, instead data on additional parameters areto be entered directly into the calculation worksheets; this also allow more flexibility to deal with rapidly changing
parameters of units of land.
Parameters to estimate non-CO2 emissions are generally entered directly in the calculation worksheets.
Finally, parameters in black ink are needed for Tier 1, although can be used at higher tiers too, while parameters inblue ink are needed for Tier 2, either in substitution of Tier 1 parameters or additionally to those.
Note that in Managed Forest land, the parameters Growing stock level and BCEFr although in blue ink applies to Tier 1
Gain&Loss method and therefore values shall be always entered.

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Common parameter across Land use subcategories:
Given conversion of land use and/or management occurs between land subdivisions with same combination of Soil
Type and Climate Region, and given that the Reference soil organic carbon stock (SOCref), depends on the
combination of Soil Type and Climate Region , users shall enter in every subdivision of a determined combinationof Soil Type and Climate Region the same identical value of SOCref.
Value to be entered in the Reference soil organic carbon stock (SOCref) can be:✓ either selected in the dropdown menu -i.e. IPCC default value- for the combination of mineral Soil Type andClimate Region selected✓ or entered in the relevant field.
Notes:✓ In unmanaged land, SOCREF is not further adjusted through stock-change factors since no management
occurs/occurred.
✓ Given SOCREF is soil-type-specific, the value selected/entered for a land-use type is automatically applied by the
Software to all other land-use types with the same soil type.
✓ This parameter is not provided for subdivisions that have instead soils of Organic composition.
Further Note: Although a data entry for all parameters is not needed to allow the Software to compile the relevant
Calculation worksheets in category 3.B, those needed as minimum are presented by the Software already precompiled.
Age Class and Growing stock level parameters in Managed Forest land do exception to this rule. Indeed, those are presented
blank by the Software although require a value, at Tier 1, to allow the Software to populate the relevant IPCC default
values in the dropdown menu of other parameters; in particular, the selection of:✓ the Age Class value determines the IPCC default values present in the dropdown menu of parameters Abovegroundbiomass stock and Aboveground biomass growth (see Managed Forest land for further information on Age Class).
✓ the Growing stock level value determines the IPCC default values present in the dropdown menu of parameters
Biomass expansion factor of annual net increment to above-ground biomass increment and Biomass conversion and expansion factor
for standing stock and Biomass conversion and expansion factor for wood and fuelwood removal. (see Managed Forest land forfurther information on Age Class)21 | P a g e

Guide to Land Representation

IPCC Inventory Software

Forest land

Forest land subdivisions have 3 specific parameters to be entered:
Ecological zone, the dropdown menu presents the IPCC default zones, as shown in the 2006 IPCC Guidelines figure
4.1, relevant for the climate region selected. Users can enter a user-specific species by selecting User-defined, see below.

Species, the dropdown menu presents the list of species for which IPCC provides default values for parameters to beentered in the mask. Users can enter a user-specific species by selecting User-defined, see below.

This parameter does not necessarily require entering a tree species, it can more likely be used to enter forest types e.g.
Laurisilva.
Land mass is active only for Asian countries since the 2006 IPCC Guidelines tables 4.7 and 4.9 provides different
default values for Asia (Continental) vs Asia (Insular); thus, accordingly to the territory to be inventoried users shallselect among Insular or Continental or Unspecified. The selection of Insular or Continental determines that the Software
provides associated IPCC default values in the dropdown of parameters Aboveground biomass stock andAboveground biomass growth. While selecting Unspecified both sets of IPCC default values are present in the dropdown
menu of those parameters.

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IPCC Inventory Software

Unmanaged Forest land

Since C stock changes in unmanaged land are considered not anthropogenic, parameters to be entered in the bottom
portion of the land use subdivision mask defines the biomass C stock that, in case of conversion to other land uses
can be lost. In particular:➢ Aboveground biomass stock, the dropdown menu provides IPCC default value, if available, although users canenter their own data. It applies to Tier 1 only. In case a value is entered in Growing stock level [i.e. entered in the field
without the dropdown menu] then this parameter is greyed out, and data enter is not allowed; although the Software
calculates the Aboveground biomass stock as the product of the Growing stock level by the Biomass conversion and expansion
factor for standing stock or by BEF2*D.
➢ Ratio of below-ground biomass to above-ground biomass, the dropdown menu provides IPCC default value, if
available, although users can enter their own data. It applies to all tiers.
➢ Biomass carbon fraction, the dropdown menu provides IPCC default value, although users can enter their own
data. It applies to all tiers.
➢ Growing stock level, the dropdown menu provides IPCC default value, although users can enter their own data in
the field next to it. The Growing stock level is also used by the Software to select the relevant BCEF value to present in
the dropdown menu, if available.
This means that it is a needed parameter at Tier 1 too, although presented in blue ink.

➢ Biomass conversion and expansion factor for standing stock, the dropdown menu provides IPCC default value, if
available, although users can enter their own data. It can be either Specified, and in such a case the value is enteredin the field, or Calculated as BEF2*D and consequently values of Basic wood density and of Biomass expansion factor ofmerchantable volume to above-ground biomass are to be entered.
➢ Basic wood density, if BEF2*D is selected for Biomass conversion and expansion factor for standing stock, then a value isto be entered by users; otherwise is left blank.
➢ Biomass expansion factor of merchantable volume to above-ground biomass, if BEF2*D is selected for Biomass
conversion and expansion factor for standing stock, then a value is to be entered by users; otherwise is left blank.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

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IPCC Inventory Software

Managed Forest land

Natural Forest vs Plantation given that the 2006 IPCC Guidelines provide different default values for Plantations forthe following parameters: Above-ground biomass, Above-ground net biomass growth, Mean Annual Increment; selecting the forest
typology allows the Software to populate the dropdowns of those parameters with relevant IPCC default values.
Abandoned managed land, is relevant for reporting under the UNFCCC with non-Annex I Reporting Tables 1 and
2 (Decision 17/CP.8). Thus, it is to be checked if the subdivision is a formerly managed land and only if users wish touse such reporting tables; otherwise, leave it unchecked.
Note: Do not check this box if you are using the Software to generate a JSON file to upload data into the UNFCCC
ETF reporting tool.
Additionally to parameters described for Unmanaged Forest land, Managed Forest land requires the following parameters:➢ Age class, the dropdown menu provides IPCC default age classification in older than 20-year and from 0 to 20 years,
which selection determines the IPCC default values that the Software populates in the dropdown menus of thebiomass stand and biomass growth parameters.

Otherwise, users can select Unspecified or User-defined range. For the latter, users enter, in the next field the userdefined range, e.g.:
The selection of a non-IPCC age class -i.e. Unspecified or User-defined- prevents IPCC default values from being
present in the dropdown menu of parameters Aboveground biomass stock and Aboveground biomass growth.
Age Class applies to all tiers.
➢ Aboveground biomass growth, the dropdown menu provides IPCC default value, if available, although users canenter their own data. It applies to Tier 1 only, thus in case a value is entered in Mean Annual Increment then thisparameter is greyed out, and no data enter is allowed; although the Software calculates the Aboveground biomass growth
as the product of the Mean Annual Increment by the Biomass conversion and expansion factor for increment or by BEF1*D.

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IPCC Inventory Software➢ Mean Annual Increment, the value to enter is the increment15, either the current increment, the average current
increment, or the mean increment, where all correspond to the gross increment minus the natural backgroundmortality16.
➢ Biomass conversion and expansion factor for increment, the dropdown menu provides IPCC default value, if
available, although users can enter their own data. It can be either Specified, and in such a case users enter the value
in the field next to it, or Calculated as BEF1*D and consequently users enter values of Basic wood density and of Biomass
expansion factor of annual net increment to above-ground biomass increment.
➢ Biomass expansion factor of annual net increment to above-ground biomass increment, if BEF1*D is selected for
Biomass conversion and expansion factor for standing stock, then users enter the value otherwise is left blank.
➢ Biomass conversion and expansion factor for wood and fuelwood removal, the dropdown menu provides IPCC
default value, if available, although users can enter their own data. It can be either Specified, and in such a case thevalue is entered in the field next to it, or Calculated as BEF2*D and consequently values of Basic wood density and of
Biomass expansion factor of merchantable volume to above-ground biomass are to be entered.
This means that it is a needed parameter at Tier 1 too (Gain&Loss method), although presented in blue ink. Note that users can instead enter
data for BEF2 and D.

➢ Relative C stock change factors, at Tier 1 are by IPCC default all equal to 1, given that forest SOC is considered tobe the reference for all other land use categories. Users can enter a user-specific value according to data collected.
Note: In Forest land the FLU stock-change factor is used to adjust SOC by the natural disturbance regime17 i.e. FD.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

15 The type of increment likely depends on the breadth of age class
16 This does not include mortality/losses caused by disturbances

17 See page Tier 2 for SOC mineral at page 4.24, Volume 4 of 2006 IPCC Guidelines

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IPCC Inventory Software

CroplandCropland methods provided by IPCC significantly differ depending on the type of biomass present in the land. Thus,
Cropland is subdivided into 2 subcategories, one dealing with that land with annual biomass only the other one dealing
with land with perennial biomass, although the latter subcategory may also include an annual biomass component.

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IPCC Inventory Software

Annual Cropland

Rice ecosystem is to be checked in order to instruct the Software to report units of land with the rice ecosystem
subdivision in relevant worksheets for 3.C.7 (Rice Cultivation).
Herbaceous biomass can be entered either in tonne of C per hectare, and in such a case the IPCC default value can beselected from the drop-down menu -although a user-specific value can either be entered-, or in tonne of dry matter per
hectare.

In the latter case, there is not an IPCC default value and the C fraction of dry matter is to be enter, see below:
For all other parametes see Managed Forest land.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

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IPCC Inventory Software

Perennial Cropland

Cropland type provides IPCC default types of perennial crop systems. Users can enter a user-specific species byselecting User-defined, see below.

Woody biomass can be entered either in tonne of C per hectare or in tonne of dry matter per hectare.

In the latter case, the C fraction of dry matter is to be entered as well, see below:
The value to be entered as Woody biomass is the total biomass at maturity (i.e. before the final harvest). If a value isentered in Woody biomass, then no values shall be entered in: Age class.
Alternatively, instead of entering the value of Woody biomass, users enter values for Age class, and for the parameters
Perennial biomass carbon accumulation rate and the Harvest/Maturity cycle following parameters:➢ Age class, users first select “User defined”, then enter a single value in the field.
➢ Perennial biomass carbon accumulation rate, to ensure mass conservation, it is to be calculated as=
𝑊𝑜𝑜𝑑𝑦 𝑏𝑖𝑜𝑚𝑎𝑠𝑠 (𝑡 𝐶 ℎ𝑎−1 ), and its unit is thus t C ha-1 yr-1).
𝐻𝑎𝑟𝑣𝑒𝑠𝑡/𝑀𝑎𝑡𝑢𝑟𝑖𝑡𝑦 𝑐𝑦𝑐𝑙𝑒 (𝑦𝑟𝑠)➢ Harvest/Maturity cycle, the dropdown menu provides IPCC default value, if available, although users can enter
their own value.
Note: if a value is entered for the Age class, then the Software grays out the field of Woody biomass, although it calculates
its value, which is shown in grey in the field, as the Perennial biomass carbon accumulation rate multiplied by the Age class.
Agroforestry is to be checked if an annual biomass component is to be added to the estimates. For parameters ofannual biomass component see Annual Cropland.
For all other parametes see Managed Forest land.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

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IPCC Inventory Software

Grassland
Different types of vegetation can be classified under Grassland, ranging from land covered by grass only and managed,
e.g. pastures, to land with significant woody vegetation that, although does not meet the forest thresholds, largely
determines the C dynamic of the land.

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IPCC Inventory Software

Unmanaged Grassland

Vegetation type is to be selected from a dropdown menu containing IPCC default types corresponding to the climate
region selected.

The selection of the vegetation type determines the value of the root-to-shoot ratio the Software shows in the relevant fields(either for annual biomass or for perennial biomass), although users can overwrite that default value with their own data.
For all other parametes for annual biomass see Annual Cropland, while for those of woody biomass see Perennial Cropland.
Tier 3, depending on data used, is to be accommodated in the above listed variables.
Note: As with Unmanaged Forest land, the Reference soil organic carbon stock (SOCREF) is not further adjusted through stockchange factors since no management occurs.

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IPCC Inventory Software

Managed Grassland

Improved grassland is to be checked if the subdivision is subject to additional input of organic matter, e.g. manure
and/or sludge application. Otherwise, FI is greyed out and any data entry from users is not allowed.
Abandoned managed land, is relevant for reporting under the UNFCCC with non-Annex I Reporting Tables 1 and
2 (Decision 17/CP.8). Thus, it is to be checked if the subdivision is a formerly managed land and only if users wish touse such reporting tables; otherwise, leave it unchecked.
Note: Do not check this box if you are using the Software to generate a JSON file to upload data into the UNFCCC
ETF reporting tool.
Differently18 than in Unmanaged Grassland, in Managed Grassland users can enter data for the parameters Age class andWoody biomass accumulation rate instead of for Woody biomass. While if Woody biomass is entered the Age class and Woody
biomass accumulation rate fields will remain greyed.

➢ Age class, users first select “User defined”, then enter a single value in the next field;➢ Woody biomass accumulation rate, is the average net accumulation19 of carbon during the time period determinedby the Age class value entered. Accordingly, if a value is entered for Age class then the Software grays out the field ofWoody biomass, although it calculates a value, which is shown in grey in the field, as the Woody biomass accumulation
rate multiplied by the Age class.
Note: Given that unlimited accumulation of biomass is not possible, this parameter is an active parameter only if
the Age-class is entered. Further, if a Woody biomass accumulation rate is entered then biomass losses shall also be
estimated in the relevant calculation worksheet Biomass change (G&L).
For all other parametes for annual biomass and SOC see Annual Cropland, while for those of perennial biomass see
Perennial Cropland.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

18 This corresponds to a Tier 2 IPCC methodological approach
19 Gross increment minus mortality

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IPCC Inventory Software

Wetlands
IPCC disaggregates Wetlands in four types:➢ Peatlands under peat extraction➢ Peatlands abandoned (former extraction)➢ Flooded land
➢ Other Wetlands, including Coastal Wetlands
For Costal Wetlands types, users first check Other Wetlands box and then check Coastal Wetlands box, and selectthe vegetation type. For Managed Wetlands only users can enter a user-specific vegetation type:

While Peatlands under peat extraction, Peatlands abandoned (former extraction), Flooded land are always managed systems, Other
Wetlands may include unmanaged and managed land.
Soil types can be applied to subdivisions of Wetlands as shown in Tables 6 and 7 below.
Table 6 possible soil types and soil statuses under managed Wetlands subdivisions
Soil composition
MineralOrganic

Soil Status

Mixed

Soil typeInland Wetland20

any user-specificInlandany user-specific

Coastal Wetlands

Soil Status
Peatlands under peat extraction

NA

NA

DrainedNA

Peatlands abandoned (former extraction)

NA

NA

Drained or Rewetted

NA

NA or Extracted21

NA or Extracted21

Flooded land

NA or Extracted20,21
No change in hydrology
Other Wetlands

Rewetted

No change in hydrology
NA

Extracted

Other Wetlands:

No change in hydrology

Rewetted

Rewetted

Extracted

Extracted

NA

NA

NA

No change in hydrology
Coastal Wetlands

NANA

Rewetted
Extracted

Table 7 possible soil types and soil statuses under unmanaged Wetlands subdivisions
Soil composition
MineralOrganic

Soil Status

Mixed

Soil typeInland Wetland

any user-specificInlandany user-specific

Coastal Wetlands

Soil Status
Other Wetlands:

Other Wetlands

No change in hydrology

NA

No change in hydrology

No change in hydrology

NA

Coastal Wetlands

NA

NA

NA

NA

No change in hydrology

20 For Flooded land any mineral soil type can be applied

21 Where the land is converted to flooded land, SOM may first be removed

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IPCC Inventory Software

Unmanaged Wetlands
Unmanaged Wetlands can occur under only one of the land subdivision types: Other Wetlands, although soil
composition can be mineral, organic or mixed. Parameters differ according to the soil composition:✓ Mineral composition, for which SOCref is needed:✓ Organic composition, for which SOCref is not needed:

For parametes for biomass see Unmanaged Forest land.
Depending on the soil type selected the mask shows a different parameter.
For Inland Organic soils no Reference SOC is needed.
For Wetland Mineral soils the Reference SOC that, likewise Unmanaged Forest land, is not further adjusted through stockchange factors since no management occurs.
Type is not to be selected since there is only one Wetlands type in Unmanaged Wetlands.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

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IPCC Inventory Software

Managed Wetlands
Depending on the Wetlands type selected the mask shows a different set of parameters.
Type is to be selected from the dropdown menu among 4 IPCC types. Type selection determines what type of activities
is reported and thus what relevant parameters are provided in the mask.
➢ Peatlands under extraction where the 2 parameters are mutually exclusive (users have to compile one of the two):✓ Carbon fraction of air-dry peat by weight, the dropdown menu provides IPCC default values, if available,
although users can enter their own data.
✓ Carbon fraction of air-dry peat by volume, the dropdown menu provides IPCC default values, if available,
although users can enter their own data.
➢ Peatlands abandoned (former extraction) where 5 relevant parameters are provided to be compiled only if users
wish to estimate vegetation re-installment after abandonment:

The first three: Above-ground biomass stock, Age class and Woody biomass accumulation rate are correlated to each other.
Indeed, users can either enter the Above-ground biomass stock or the Age class and Above-ground biomass accumulation rate.
If Above-ground biomass stock is entered the Age class and Above-ground biomass accumulation rate field s will remain greyed.

Otherwise,✓ Age class, users first select “User defined”, then enter a single value in the next field;

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IPCC Inventory Software✓ Above-ground biomass accumulation rate, is the average net accumulation22 of carbon during the time period
determined by the Age class value entered. Accordingly, if a value is entered for Age class then the Software graysout the field of Above-ground biomass stock, although it calculates a value, which is shown in grey in the field, as
the Above-ground biomass accumulation rate multiplied by the Age class.

Note: Given that unlimited accumulation of biomass is not possible, this parameter is an active parameter only
if the Age-class value is entered. Further, if an Above-ground biomass accumulation rate is entered then biomass losses
shall also be estimated in the relevant calculation worksheet Biomass change (G&L).
The final two parameters are the Ratio of below-ground biomass to above-ground biomass, to be entered directly by users,
and the carbon fraction of biomass dry matter, where users may select from the dropdown or enter user-specificinformation.
Note: units of land that are Peatlands abandoned are mapped:
a. to Peat extraction remaining Peat extraction or to Land converted to Peat extraction (if the land is still undergoing a
conversion), if the Soil status is Drainedb. to Other Wetlands remaining Other Wetlands or to Land converted to Other Wetlands (if the land is still undergoing a
conversion), if the Soil status is Rewetted➢ Flooded land does not entail calculation of C stock changes, so no parameters are needed:➢ Other Wetlands:

22 Gross increment minus mortality

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IPCC Inventory Software

If Inland Wetland mineral soil is selected, the SOC stock change factors have to be entered. IPCC does not provide
default values for SOC stock change factors in Managed Wetlands, although guidance for land under conversions isprovided in Chapter 5 of the Wetlands Supplement.
Note: Chapter 5 of the Wetlands Supplement provides refined SOCREF values for Inland Wetland mineral soil as well as
revised values for Carbon-Stock-Change factors dedicated to Inland Wetland mineral soil.

If Coastal Wetlands soil is selected, no values for SOC parameters have to be entered.
Note: Table 4.11 of the Wetlands Supplement provides SOC values for Coastal Wetlands according to the vegetation
type.
For biomass parametes see Peatlands abandoned (former extraction).

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IPCC Inventory Software

Settlements
IPCC provides methodological guidance to estimate biomass C stock changes at Tier 2 only (Equations 8.2 and 8.3).
While SOC change estimates, at Tier 1 and 2, depend on the proportion of land that is:➢ paved➢ covered by turfgrass➢ cultivated➢ treedThus, the Software has 2 subcategories for Settlements:➢ Settlements (Treed)➢ Settlements (Other)
Settlements (Treed) encompasses the portion covered by trees only23, while Settlements (Other) encompasses the other 3
land cover types.
Thus, users shall share the total area of settlement between the 2 subcategories and for the subcategory Settlements(Other) users shall further estimate the proportion of area covered by each of the non-tree cover types.

23 It does not include other land cover types mixed within trees.

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IPCC Inventory Software

Settlements (Treed)

Parameters specific for this subdivision are:➢ Age class intends to distinguish those treed land where trees are still in an active growing period (AGP), parameter
for which IPCC assumes a 20-years default, and those that are not. For those that are in an active growing period-i.e. Age class ≤ AGP- the net growth is to be estimated in the relevant worksheet, for those that are not -i.e. Ageclass > AGP- no biomass changes are to be estimated.

Where Unspecified is selected, the Software allows an unlimited carbon accumulation in the biomass C pool for the
Gain&Loss method, thus Unspecified is to be selected only if the Stock-Difference method is applied to the biomass C
pool to the unit of land under this land subdivision.
➢ Active growing period, users can select the IPCC default value -i.e. 20 years- from dropdown or enter their userspecific value.
➢ Number of crown cover or individual woody plant classes both IPCC equations -8.2 and 8.3) calculate biomass C
stock changes as the sum of stock changes occurring on a subset of the tree population i.e. the class. The use ofclasses deals with variability in growth rates among different sub-population (e.g. different age for same tree species)
or differences in the tree species or group of species.
Users have three variables: land subdivision, age class, number of crown cover or individual woody plant classes to deal withvariability in the net accumulation rate, although the Gain&Loss method allows to estimate net C gain only andonly until the vegetation achieve its long-term biomass C stock. Thus, where losses are to be estimated the StockDifference method is to be applied between C stock estimates at time 1 and a time 2, where C stock at time 2 is to be
calculated by users -the Software does not implement such calculation of C stock at time 2- as C stock at time 1 plus
C stock gains between time 1 and 2 minus C stock losses between time 1 and 2.
➢ For Settlements (Treed) the Tier 1 value for all Relative SOC change factors provided in the Software is equal to 1 for
FLU and FMG while for FI the value of , users can enter any alternative value.
For all other parametes for biomass see Managed Wetlands.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

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IPCC Inventory Software

Settlements (Other)

Parameters specific for this subdivision are:
➢ Proportion of the area that is cultivated, Proportion of the area covered by turfgrass, Proportion of the area paved
data entered shall sum up to 100%.
Users can instead apportion the area of non-treed settlements among three subdivisions24 each of one dealing witha single land cover, and thus assign 100% to the proportion of the relevant land cover.
➢ For Settlements (Other) the IPCC Tier 1 values of the Relative SOC change factors are:
✓ For Cultivated, are those for Cropland25, with no-till FMG values and FI equal to 1
✓ For Turfgrass, are those for Improved Grassland,26 with no-till FMG values and FI equal to 1
✓ For Paved, the product of FLU, FMG and FI is 0.8 times the corresponding product for the previous land use
and/or management (i.e., 20% of SOC of previous land use and/or management will be lost as a result of
disturbance, removal or relocation of soil).
The current version of the Software does not have the capacity to compile the Relative SOC change factors as
0.8 of those of the previous land subdivision. To deal with this, the only option currently available is to create
land-conversion-specific subdivisions for Paved areas in Settlements (Other)., in such a way the FLU, FMG and FI can beentered as 80% of the value of the previous subdivision. For example, a subdivision named forest land converted to
paved land has the value of 0.8 for each of the 3 Relative SOC change factors.
For all other parametes for biomass see Managed Wetlands.
Tier 3, depending on data used, is to be accommodated in the above listed variables.

24 E.g. “paved”, “turfgrass”, “cultivated”

25 AFOLU Table 5.5 – FLU value according to climate regions: Temperate/Boreal Dry = 0.80; Temperate/Boreal Moist = 0.69 Tropical Dry =0.58; Tropical Moist/Wet = 0.48; Tropical montane = 0.64; FMG = value according to climate regions: Temperate/Boreal Dry = 1.10;
Temperate/Boreal Moist = 1.15; Tropical Dry = 1.17; Tropical Moist/Wet = 1.22; Tropical montane = 1.16
26 AFOLU Table 6.2 – FLU = 1; FMG = value according to climate regions: Temperate/Boreal = 1.14; Tropical = 1.17; Tropical montane = 1.16

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IPCC Inventory Software

Other land
It includes all land without significant C stocks. This means that Other land remaining Other land has no significant C
stock changes and thus the Software does not provide any calculation worksheets for category 3.B.6.a.; furthermore,
every conversion to Other land results in the complete loss of C stocks resident in the land according to its previous use
and/or management. Note that for organic soils, such a complete loss can be modelled through Drained soils status(by selecting in Land Unit Parameter the IPCC default method for SOM organic) or more efficiently through a stockdifference loss of the entire SOC (by selecting in Land Unit Parameter the Stock difference method for SOM organic).
Note: Coastal Wetlands soils under Other land are always extracted (no alternative soil status available)
Unmanaged Other landManaged Other land
Given that Other land has not significant resident C stocks, no C stock parameters are present in the Unmanaged Other
land mask as well as in the Managed Other land mask.

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IPCC Inventory Software

Reporting requirement for C pools at Tier 1 and Tier 2
Table 8 Mandatory C pools as per Tier 1 or Tier 2 of the 2006 IPCC Guidelines
Forest land

Cropland

Grassland

Wetlands

Settlements

Other land

R

C

R

C

R

C

R

C

R

C

R

Aboveground

X

X

X2

X

X

X

---

X

X

X

X

Belowground

X1

X

X2

X

X

X

---

X

X

X

X

Dead Wood

X

X3

X

X3

X

X3

---

X3

X

X3

X3

Litter

X

X

X

X4

X

X4

---

X4

X

X4

X4

mineral

X

X

X

X

X

X

---

---

X

X

X

X

X7

X7,8

X

X

X

C poolBiomass

DOM
Soil Organic
Matterorganic5,6

Harvested Wood Product

X

X

X

X

X

C

X

A black X indicates that according to Tier 1 C stock changes in the relevant C pool are to be estimated, and a blue X indicates those
C stock changes to be additionally estimated according to Tier 2. Tier 3 applied to any C pool in any land use category requires users toestimate annual C stock changes in that C pool (either as net change between times or as a sum of all gains and losses).
R indicates subcategories where land is not undergoing a change in use, while C indicates those where land is undergoing a change.
Notes: 1. although IPCC provides default values of R (root:to:shoot ratio) and so users may estimate changes in belowground biomass at Tier 1 too; 2. limited toperennial biomass; 3. Given that the 2006 IPCC Guidelines do not provide default values for Dead Wood users estimate changes in Dead Wood at Tier 2 or 3 only;
4. Limited to conversion from forest land; 5. where organic soils are drained, IPCC default method applies; 6. the Wetlands Supplement extends IPCC default
methodology to rewetted soils; 7. including due to peat extraction; 8. the Wetlands Supplement extends to those soils in Coastal Wetlands that are a mix of mineraland organic origin

Note: Failing in reporting C stock changes for those C pools for which 2006 IPCC Guidelines provides a Tier 1
method impairs completeness of reporting and is to be noted as “NE” (Not Estimated) in the reporting tables.

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IPCC Inventory Software

Land Representation Manager (LRM)Land Use Representation Manager is a tabbed dialog window containing 3 tabs:✓ Regions,✓ Land Representation table,✓ Annual land representation matrix (limited27 to Approaches 2 & 3 for land representation).
Users can open it from Administrate main menu, AFOLU sub-menu

or from the bottom of any worksheets of 3.B categories

All information shown in the 3 tabs is relative to currently chosen inventory year.

27 Given Approach 1 for Land Representation does not identify land use changes the matrix cannot be built.

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IPCC Inventory Software

Regions Tab
This tab allows subnational representation of land by stratifying the national territory in subnational units, here defined
as Regions. It requires entering the total area of the country, although apportioned among Regions, as well as selecting
for each Region the approach for the land representation.

users can either enter a single Region that covers the entire territory, for which the GHG inventory is prepared, or anumber of Regions. In the latter case, for each Region an independent and consistent time series of activity data is to
be entered by users in the Tab Land representation table.
Whole country area: Users must enter total area of the territory for which the GHG inventory is prepared.
The area value entered is saved automatically (no need to press Save) and can be changed through a new data entry.
The field has a background color that indicates:▪ Green – sum of areas across defined regions matches whole country area.
▪ Orange – sum of areas across defined regions is less than whole country area.
▪ Red – sum of areas across defined regions is greater than whole country area.
Note: the area value cannot have more than three decimals, given that area values entered in the Land representation table
can only have three decimals.
Tip: In case of Orange/Red color, placing mouse pointer over the field shows tooltip with a warning and the area
difference between the total and the sum of areas entered in the Regions fields.
Table: Users can define one or more regions with the following attributes:✓ Region name – to be entered.
✓ Area – area of the region in ha – to be entered.
✓ Approach – 1, 2, 3 – for land representation – to be selected.
✓ Remark – users can enter here notes relevant for the row of data (information is neither transferred to reporting tables nor
can be printed)
Note: the area value cannot have more than three decimals, given that area values entered in the Land representation table
can only have three decimals.
Tip: to record info entered in the DataBase (DB) press the button Save. Once saved the information cannot bechanged anymore. Where an error is identified in information entered, the Region (and its data) is to be deleted. To
do so click the red x on the right hand of the table- and enter again information.
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Land representation table Tab
Allows defining units of land for the selected Region according to Region’s defined Approach for land representation.

The Land representation table requires users to enter a consistent land representation. Where a consistent land
representation is a time series of annual area estimates of units of land, as disaggregated according to stratification,that:✓ reports the total area of the territory constant across the entire time series✓ classifies land using a consistent methodology across the entire time-series (no artifact land conversions caused bychanges in the classification method/background-data)✓ in each year Y, all units of land under conversion are reported within the Land converted to relevant category until theend of the transition period (D)✓ in each year Y, all units of land that did not undergo a conversion in the last Y-D years are reported within theLand remaining relevant category.
Being A the first year of a time series and T the last one, a Time series of activity data consists of annual area (ha), foreach of the units of land, for each year of the inventory time period (A to T, composed by a number of years equal toT-A) plus for a number of years, prior to year A, equivalent to the transition period (D) applied to conversions of land
use and/or management i.e. A-D; which means that the complete time series of data needed for the land representation
is equal to T-D. For example, A is the year 2005, T is the year 2024 and D is a 20-year period, then the time series ofactivity data needed is from the year A-D (2005-20=1985) to T (2024), which means T-D=2024-1985=39 years.

Region – dropdown menu for choosing one of the defined regions to work with. By choosing region, region’s area isfilled in automatically together with information on the Approach defined for that region in the tab Regions. Multi-level
table below is automatically filled with data on IPCC land use categories and associated area (as the sum of areas
entered for the units of land belonging to the category/sub-category).
Region can be any level of stratification of the territory users wish to apply, e.g. administrative regions, ecologicalzones, parks, land subject to specific project activities, as well as a mix of those. Nevertheless, it is suggested to use thestratification in “Regions” to aggregate all land that has the same soil type and climate region while subject to different land use and/or
management. Other levels of disaggregation -e.g. administrative, ownership, management systems- can be managed
through the use of land-use subdivisions as well as of units of land 28 . For each Region the Software requires an
independent29 and consistent Land Representation.
Region area – background color meaning:▪ Green – sum of areas across land use subcategories equals region’s total area.
28 A unit of land is an area homogenous per climatic and pedologic characteristic as well as per current and past use/management.
29 No land transfer allowed among different Regions

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IPCC Inventory Software▪ Orange – sum of areas across land use subcategories is less than region’s total area.
▪ Red – sum of areas across land use subcategories is greater than region’s total area.
Discrepancy – In case of Orange/Red color, shows the area difference between Region’s total area and area enteredin the Land representation table for that Region. Negative value means that the area entered in the Land representation table
is larger than the area entered for the Region in the Regions tab; a positive value vice versa indicates that the area enteredin the Land representation table is smaller than the area entered for the Region in the Regions tab. Otherwise, the zero valuemeans no discrepancy.
Current inventory year is indicated on the right-hand side.
Table levels
The Multi-level table contains all 6 IPCC land use categories as well as all 12 land use subcategories, where users canenter 4 levels of information for each unit of land:➢ 1st level, where to select the current land use category of the unit of land➢ 2nd level, where to select the current land use subcategory of the unit of land
➢ 3rd level, where to select the current land use subdivision of the unit of land➢ 4th level, where to enter all information that qualifies the unit of land conversion status, the area and the methods
applied to estimate C stock changes in each C pool.
➢ 5th level, information on historical conversions of the land is stored.
NOTE: Units of land SHALL be entered from the first year of the inventory time series onwards

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1st level
Contains the 6 IPCC land use categories:

In Remark, users can enter notes relevant for the entire category (information is neither transferred to reporting tables nor canbe printed)
Clicking on the element, on the right-hand side of the TAB, the lower level of the relevant category opens. So, toenter a unit of land click on theof its current use.
Tip: in case of Approach 3, in the first inventory year of the inventory time series i.e. year A, the land use category to
be selected for a unit of land may not be the actual land use and/or management in the first inventory year; it could
instead be the land use and/or management in the time period A-D to A if any use and/or management change
occurred in that time period [section on 5th level].

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2nd level
Contains 12 land use subcategories, a pair for each IPCC land use category. While for Land-Cover-based categories-i.e. Forest land, Grassland, Wetlands and Other land- the variable determining the split in the pairs is the presence ofhuman activity -i.e., Managed vs Unmanaged land- for those categories that are purely Land-Use-based the variable
determining the split in the pairs is on the presence of woody biomass -i.e. for Cropland, annual vs perennial crops;
Settlements, treed vs other-:

Area – specified area of the subcategory for a chosen inventory year.
In Remark, users can enter notes relevant for the entire subcategory (information is neither transferred to reporting tables nor
can be printed)
Clicking on
current use.

the lower level of the relevant subcategory opens. So, to enter a unit of land click on theof its47 | P a g e

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3rd level
Contains all land use subdivisions entered by users in the Land Use Manager (LUM) for the relevant subcategory:

In Remark, users can enter notes relevant for the entire subdivision (information is neither transferred to reporting tables nor
can be printed)
Clicking on
the lower level of table opens where information on previous use and/or management of the unit ofland as well as its area is to be entered. So, to enter a unit of land click on theof its current type.
Tip: placing mouse pointer over any subdivision shows tooltip with information on that subdivision as entered in theLand Use Manager.

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4th level
Allows entering Units of land, according to the Approach for the Land Representation selected for the Region. The
set of guidance to enter information on units of land is subdivided in 2 subsets:✓ Data input guidance to create a new unit of land. Note that some steps do not apply to all Approaches, as indicated✓ Data input guidance to add/modify information of a unit of landNote: although all possible combinations of subdivisions 30 are available in dropdown menu of relevant land use
subcategories, users need to add information (areas) for those actually occurring only.

30 as entered by users in the Land Use Manager

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Data input guidance to create a new unit of land
For each unit of land, when first entered in the representation, the following step-by-step procedure applies:➢ first step selecting, from dropdown menu, previous land use subcategory. It does not apply to Approach 1➢ second step selecting, from dropdown menu, previous land use subdivision. It does not apply to Approach 1➢ third step adding user-defined land unit code31➢ fourth step adding Transition period. It does not apply to Approach 1➢ fifth step adding Year of conversion. It does not apply to Approach 1➢ sixth step adding Area. For Apporach 1 only, the area of the unit of land 20-year before is to be added too➢ seventh step selecting, from Land Unit Parameters table under column “P”, method to be applied to estimate C
stock changes in each C pool➢ eighth step adding any notes in Remark field➢ ninth step save unit of land by clicking button Save

31 Users can insert an alphanumerical code to track, and so recognize, the unit of land across the entire inventory time series.

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IPCC Inventory SoftwareFirst step, select, from the dropdown menu, the land use subcategory the unit of land had in the previous inventory
year:

Note: In a consistent land representation, the time-series of land activity data needed begins D years before the firstinventory year, where D is the transition period applied to land use and/or management conversions.
Nevertheless, units of land are entered in the Software from the first inventory year onwards only. Consequently, given
the first year of an inventory time series A, where users are adding a unit of land:➢ When Approach 2 is applied: the information to be entered as previous subcategory is the subcategory to which
the unit of land belonged in the year A-D. Where the previous land use subcategory or previous land use
subdivision is different than the current one, a conversion occurred and thus users are required to enter the lengthof the Transition period D [Fourt step] as well as the year of conversion [Fifth step]➢ When Approach 3 is applied: the unit of land may have undergone multiple land use and/or management chanages
in the period from year A-D to year A, and consequently multiple changes need to be entered for the same unit ofland. In such a case, moving from the year A-D onwards, users shall select as current land use category/subcategory
and subdivision the category/subcategory and subdivision the land had after the conversion, even if the land in thefirst inventory year has a different current land use; same applies for subsequent land use and/or managementchanges that occurred before the first inventory year. Where the previous land use subcategory or previous
land use subdivision is different than the current one, a conversion occurred and thus users are required to enter
the length of the Transition period D [Fourt step] as well as the year of conversion [Fifth step]. For example:
For an inventory time series from year A to year A+20, a times series of activity data for the period A-D to A+20
is needed. The activity data time series of unit of land X shows a first conversion -managed forest land to annual croplandin the year A-(D/2) and a second conversion -annual cropland to managed grassland- in the year A-(D/4); noconversion in inventory year A and in any following inventory years occurred.

Given that:✓ data input shall start from the first inventory year -i.e. year A- onwards, and✓ data input of land use and/or management changes occurring before the first inventory year shall also be madebe made from the first yearof that period -i.e. year A-D- onwards, data input in the inventory year A in the land
representation manager follows the following steps:
1. first, enter the conversion from managed forest land to annual cropland occurred in the year A-(D/2), whereannual cropland is the current land use subcategory and managed forest land is the previous land use subcategory:

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2. second, enter the conversion from annual cropland to managed grassland occurred in the year A-(D/4), wheremanaged grassland is the current land use subcategory and annual cropland is the previous land use subcategory. This isdone by using the functionality for “further conversion” “ ” that is available when Approach 3 for land
representation is applied [section on “Data input guidance limited to units of land under Approach 3 for land
representation”]

Thus, in the first inventory year A the unit of land is shown in the land representation manager as:

which means that the unit of land was first classified under cropland and finally classified under grassland; although
information on first conversion remains associated with the unit of land, but shown in gray to indicate that such
dynamic isn’t anymore ongoing in the year A.
NOTE: data entry for conversions of a unit of land is to be done from the first year of the inventory time series
forward; trying to enter data in the reverse order -i.e. from the latest inventory year backward- does not work.
In case of Approach 1 for land representation, this first step does not apply since land use and/or managementchanges are neither identified nor tracked.

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Second step, select, from the dropdown menu, the land use subdivision the unit of land had in the previous inventory
year:

Note: see Note at first step. Same applies here.
In case of Approach 1 for land representation, this second step does not apply since land use and/or managementchanges are neither identified nor tracked.
Tip: Within each region, conversions from one subdivision to another subdivision is restricted by the following rules:✓ cannot convert any subdivisions of managed subcategories -Managed Forest land [MFL], Cropland (both subcategories) [CL],Managed Grassland [MGL], Managed Wetlands [MWL], Settlements (both subcategories) [SL], Managed Other land [MOL]- to any
subdivisions of unmanaged subcategories -Unmanaged Forest land [UFL], Unmanaged Grassland [UGL], Unmanaged Wetlands[UWL], Unmanaged Other land [UOL]-✓ soil type in previous and current land subdivision shall be the same [Land Use Manager]✓ climate region in previous and current land subdivision shall be the same [Land Use Manager]✓ for Forest land only, ecological zone in previous and current land subdivision shall be the same [Land Use Manager]

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Third step, enter the user-defined land unit code, while the Software compiles the automatic land unit code [section
on “Automatic unit of land codes”].

Although this is not a mandatory information to enter, it is recommended to do so in order to facilitate users in data
entry in the calculation Worksheets for C stock changes and associated GHG emissions and removals. Indeed, in thoseworksheets a number of units of land are visualized together and the land unit code allows to distinguish among
those.

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Automatic unit of land codes
In any given point of time, the automatic code is generated from Current land use subdivision under which the unitof land is classified. In case there is an ongoing transition, automatic code also contains a code of the subdivision fromwhich the unit of land is being converted together with indication of the age of conversion (using “Cx” suffix, whichmeans xth year in conversion (relative to current inventory year, see picture below):

Coding elements according to land use categories are shown hereafter:
Forest land
[M,U]FL-NAMEabbr-[PL,NF]-FTabbr-LUID[M,U] = either Managed or Unmanaged
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)[PL,NF] = either Plantation or Natural forest
FTabbr = Forest type name abbreviation (automatically generated from Forest type name)
LUID = unit of land database ID
Example:MFL-OP-PF-TG-48 = Managed Forest land - Organic plantation - planted forest - Tectona grandis - 48 DB ID
Cropland[P,A]CL-NAMEabbr-[CTp,RE]-LUID[P,A] = either Perennial or Annual
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)[CTp,RE] = CTp – either crop type abbreviation (for perennial) or RE in case of rice ecosystem (for annual)
LUID = unit of land database ID
Example:PCL-BF-OP-62 = Perennial cropland – Belvedere Farm - Oil palm - 62 DB ID
Grassland[M,U]GL-NAMEabbr-VegType-[IMP]-LUID[M,U] = either Managed or Unmanaged
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)
VegType = vegetation typeIMP – only in case of improved grassland
LUID = land unit database ID
Example:MGL-TG-ST-IMP-67 = Managed GL - Test grassland – Steppe – improved - 67 DB ID
Wetlands[M,U]WL-NAMEabbr-[P,F,O]-LUID[M,U] = either Managed or Unmanaged
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)[P,F,O] = either Peatlands (P) or Flooded land (F) or Other land (O)LUID = unit of land database ID
Example:
MWL-P2-P-82 = Managed WL - Peatlands 2 – Peatlands - 82 DB ID
Settlements
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IPCC Inventory Software[T,O]SL-NAMEabbr-LUID[T,O] – either Treed or Other
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)
LUID = land unit database ID
Example:TSL-S1-59 = Treed SL - Settlements 1 - 59 DB ID
Other land
[M,U]OL-NAMEabbr-LUID[M,U] = either Managed or Unmanaged
NAMEabbr = Subdivision name abbreviation (automatically generated from Subdivision name)
LUID = unit of land database ID
Example:MOL-OL1-67 = Managed OL - Other land 1 – 67 DB ID
Additional Suffix (Approach 2 and 3 only)
Relative to current inventory year: Cx (where x indicates the xth year in which the land is under conversion.
Note: the xth year in which the conversion occurs has number 1

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Fourth step, enter the Transition period, in years. By default the value of 20-year is used by the Software:

The Transition period (D) is the time period according to which the Software tracks the previous land use
subcategory/subdivision of a unit of land undergoing a land use subcategory/subdivision conversion.
In case of Approach 1 for land representation, this fourth step does not apply since land use and/or managementchanges are neither identified nor tracked.

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Fifth step, select the Year of conversion from a dropdown menu populated by the Software with all years of the time
period Y-D:

The Year of conversion precompiled by the Sofwtare is the current inventory year Y.
In case of Approach 1 for land representation, this fifth step does not apply since land use and/or managementchanges are neither identified nor tracked.

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Sixth step, enter the Area, in hectares (ha), of the unit of land in the relevant inventory year.

Note: the area value cannot have more than three decimals.
Once the area is entered, users select to which time period of the inventory time series the area value entered applies.
To do so, users open a dialog window by clicking on element
option:next to the Area column, and then select the desired

The Dialog Window contains 4 options. By default the option Current inventory year and all subsequent inventory
years applies, which means that if this is the option users wish to apply, no action will be needed.

Approach 1 specific rule
In case of Approach 1 for land representation, this sixth step requires to add the area for a year equal to Y-20, where
Y is the inventory year for which information is being entered. For example data entry for a unit of land in the year
1990 for an Approach 1 Land representation requires to enter the area that that same unit had in 1970:

This information is critical to allow the Software to implement Formulation A of Equation 2.25 for the calculation of
SOC changes
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Seventh step, select the methodology to be applied to each C pool to calculate the C stock changes. IPCC provides 2

methodological approaches to estimate C stock changes in C pools (Section 2.2.1 - Overview of carbon stock change estimation):
the Gain & Loss method and the Stock-Difference method.
To do so, users open a dialog window by clicking on element

symbol under letter(Pools):The Dialog Window contains 4 Carbon pools: Biomass, Dead Organic Matter – Deadwood, Dead Organic
Matter – Litter, Soil Organic Matter – Mineral. For each C Pool the methodology is to be selected between the
IPCC default methodology32, which is the Gain & Loss, and the IPCC alternative methodology, which is the StockDifference. For each C pool, by default the option Gain & Loss applies, which means that if this is the option users
wish to apply, no action will be needed.

32 To calculate SOC changes in mineral soils, IPCC default method applies equation 2.25, in Formulation A or B according to the Approach

applied to the Land representation

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Eighth step, enter any information on the unit of land users wish to recall or just to show to future users:

In Remark, users can enter notes relevant for the entire subdivision (information is neither transferred to reporting tables nor
can be printed).

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Ninth step, save the information entered by clicking on the Save button (bottom of the window). When saving, theSoftware record all information on the unit of land in the database and assign an automatic land unit code.

Once saved, information cannot be changed anymore with the exception of the following fields:✓ user-defined land unit code
✓ area✓ remark
In case an error is spotted in any of the other fields, to correct it the entire row of information needs to be deleted -to
do so click on the symbol “ ” at the right hand side-, then all information on the unit of land is to be entered again.

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Data input guidance to add/modify information of a unit of land
Two additional functionalities are available to modify information entered for a unit of land:➢ button M, to merge it with another unit of land. This does not apply to Approach 1➢ button C, to add a new conversion to a unit of land that is still undergoing a conversion. This applies to Approach 3
only
As noted: information entered in the following fields:✓ user-defined land unit code
✓ area✓ remark
can be changed at any time. However, note that a new information entered in the field user-defined land unit code
or in the field remark in any of the inventory years is automatically propagated by the Software to the entire time series,
while for the area users shall select the time period within the inventory time series to which the new value applies;
where no selection is made by default the option Current inventory year and all subsequent inventory years will
apply.
In case an error is spotted in any of the other fields, to correct it the entire row of information needs to be deleted -to
do so click on the element at the right-hand side-, then all information on the unit of land is to be entered again.

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Button “M” is to be clicked in case users wish to merge the unit of land with another unit of land -this makes theSoftware stop tracking the unit of land any further. This functionality applies only to units of land that have undergone
completely the transition period of a conversion from one land use category/subdivision to another one, and are
therefore shown in blue ink by the Software.
In the example below, the unit of land MFL-PP-PL-P-25 has completed its conversion to Managed Forest land – Pine
plantation. Accordingly, the Software has changed the associated Transition period and Year of conversion as NO.

Thus, given that same values for parameters and emission factors apply to unit of land MFL-PP-PL-P-25 and unit ofland MFL-PP-PL-P-23 users may decide to merge the 2 units. In such a case, by clicking button “M” in the row of theunit of land MFL-PP-PL-P-25 the following dialog window opens

Then, users select the unit of land to which the unit of land is to be merged (in this example, unit of land MFL-PP-PLP-23)

Once merged, the unit of land MFL-PP-PL-P-25 disappears and its area is added by the Software to the area of the unitof land MFL-PP-PL-P-23 from the year in which the merging is made onward.

That means that the merging does not occur backward. The following picture is taken from the land representation of
the previous year:

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In any case, merging is just an option; users may wish to keep reporting the two units of land separated beyond theconversion period (e.g. since belonging to two different administrations). In such a case the previous
subcategory/subdivision can still be examined after expanding the next level (conversion history), and it is shown ingrey, as in the example below:

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Button “C” is to be clicked in case users wish to enter a new conversion for a land that is still under conversion, andthus it applies under Approach 3 for land representation only.

NOTE: data entry for conversions of a unit of land is to be done from the first year of the inventory time series
forward; trying to enter data in the reverse order -i.e. from the latest inventory year backward- does not work.
By pressing the button C a new dialog window opens:

The dialog window is composed of 2 sections:➢ The upper section with information, on the Current conversion status of the unit of land, as compiled by the Software:✓ Previous land subdivision,✓ Current land use subdivision✓ Transition Period✓ Year of conversion➢ The lower section with information, on the New conversion to of the unit of land, to be entered by users:✓ New Land subcategory,✓ New Land subdivision,✓ Transition Period✓ Year of conversion33✓ Remark (if any)
After pressing Save, the unit of land is automatically relocated under the subdivision entered in the New Conversion tosection and the previous subdivision assigned to the unit by the Software is the one that was in the Current conversion
status. The Software navigates to the relocated unit of land automatically.
In this example a land under conversion to cropland is further converted to forest land; consequently, the Software
relocate the subdivision under forest land:

The previous land conversion is shown at a lower lever (5th) in grey.

33 Year of conversion dropdown contains the list of years from: ‘the year of conversion reported under the Current conversion status + 1 year’ up

to the current inventory year. In this example, being 2020 the inventory year, the dropdown menu includes the years 2011-2020

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5th level
It shows the complete history of transitions of the unit of land relative to the current inventory year, ordered by yearof transition descending and shown in grey (picture below).

Indeed, the Land unit conversion in a given point of time -i.e. the chosen inventory year- is automatically presented
considering current status of land unit together with its history of transitions. For example, a unit of land experiences
multiple conversions within the time period analyzed for inventory purposes. Note that although the inventory period
is 1990-2022, the inventory compiler has analyzed a time series of data starting in 1971 -i.e. 1971-2022- because of thetransition period applied is of 20 years. Then,in 1975, the unit of land transition from MGL/prairie organic rewetted inland to ACL/maize organic drained

Note: this conversion occurred before the initial year of the inventory time series -i.e. 1990-2020; thus it is entered in
the year 1990
in 1983, the unit of land transition from ACL/maize organic drained to MFL/Tectona grandis Planted Forest

Note: this conversion occurred before the initial year of the inventory time series -i.e. 1990-2020; thus it is entered in
the year 1990
in 2002, the unit of land transition from MFL/Tectona grandis Planted Forest to TSL/urban

Note: this is the latest conversion of this unit of land and occurred in the inventory year visualized -i.e. Year of
conversion = Inventory year = 2002-, thus the button “C” for intervening new conversion is NOT available.

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in 2022, the land unit has gone through the entire transition period (i.e. 20-year) since the last conversion; thus it has
been reclassified by the Software as a remaining land -i.e. NO is applied by the Software for the Transition period [D] andfor the Year of Conversion34- and colored in blue. History layer shows all the previous conversions:Because in 2022 the unit of land is in a remaining category, it cannot intervene in any further conversion.
Note: Data entered are recorded in the DB when pressing the Save button. Thus, the Undo button can be used todiscard all changes made since the last save, it does not cancel information that was entered before saving. In case ofa data entry saved that is to be corrected, the only way to achieve it is to delete the wrong data entry (by clicking the
red X on the extreme right end of the row) and to re-enter the correct one.

34 Note that for a unit of land that did not intervene any conversion across the entire time series of the inventory the notation key NA is usedby the Software.

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Annual land representation matrix Tab
For land representation approaches 2 and 3, a land matrix Tab provides for the total area of the land representation to
be classified either as a land that has not undergone a change between the initial (rows) and final (columns) year of theland-use conversion matrix or as a land that has undergone a change between 2 different subcategories.
Note: that such classification does not correspond to the IPCC categorization in land remaining under one use/management
and land under conversion from one use and/or management to another one. Although a land reported in a matrix as converted
from the initial year to the final year is part of the IPCC land under conversion categories, such categories include also
land that have undergone a change in use and/or management in years before the initial year of the land-use conversion
matrix.
For instance,in the year 2015, 80 ha are reported as converted -from the initial year to 2015- from managed grassland to managed
forest land. In the year 2015, those 80 hectares are reported, in the national GHG inventory, under Grassland converted
to Forest land. However, in the same year additional land is reported under Grassland converted to Forest land -i.e. in any
inventory year Y, any category with conversion lands (Land converted to Land use X) sums up all lands converted in the
period Y to Y-(D-1)35 to that category (X)-, for instance the 40 ha reported in the land-use conversion matrix of theyear 2010.

35 Where D is the Transition Period entered by users in the Land Representation Manager for the relevant land conversion category

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IPCC Inventory Software

Area Data Transfer to Calculation Worksheets
The compilation of data in the Land Representation Manager allows the Software to populate area data in the relevant
calculation worksheets in each of the relevant inventory categories of the AFOLU sector. This also means that area
data cannot directly be entered in those calculation worksheets.
The transfer of area data to the relevant worksheets is ruled by the:➢ Characterization of the land type, as entered in the Land Use Manager➢ Land Representation Approach, as selected in the Land Representation Manager➢ Method to calculate C stock changes in each C pool, as selected in the Land Representation Manager
Tables in the section calculation Worksheets for C stock changes in, and CO2-C fluxes from/to, C pools below
show how for each C pool in each land use category the Software maps Area Data entered in the Land Representation
Manager to the relevant calculation worksheets.
Tables in the section calculation Worksheets for CH4 and N2O emissions from land below show how the Softwaremaps Area Data entered in the Land Representation Manager to the relevant calculation worksheets for N2O and CH4
emissions estimates.

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Calculation Worksheets for C stock changes in, and CO2-C fluxes from/to, C pools
The calculation worksheet to which the Software maps units of land, as well as the time period over which a unit of land
is mapped to a specific calculation worksheet, depends on:➢ Approach for land representation:✓ Approach 1, the transition period (D) is fixed to 20 years;
No conversions are reported, thus units of land are all populated for the entire36 inventory time series (regardlessof its length) in the Land Remaining categories only, -i.e. 3.B.1.a, 3.B.2.a, 3.B.3.a, 3.B.4.a, 3.B.5.a, 3.B.6.a-.
✓ Approaches 2 and 3, users assign the transition period (D) to each unit of land where a use and/or managementchange occurred (i.e. the current subdivision is different from the previous subdivision). By default the Software
assigns a 20-year value, and accordingly each unit of land is reported in the relevant calculation worksheets forthe entire transition period in a conversion status:- either within the relevant Land Conversion category, in case of a land use change (once the conversion
period is ended the unit of land is mapped to the relevant Land Remaining category)- or within the Land Remaining categories -in case of a management change within the same land use-.
Although, in case of Land Representation Approach 3 only, in case of a subsequent conversion the unit of land
is transferred to the new land category/subcategory/subdivision even if the transition period has not achieved
its end.
➢ The method (see Table 9) selected -in the Land Representation Table- for each C pool to estimate associated C
stock changes or CO2-C fluxes:✓ SOM mineral soils - IPCC Default method: formulation A of IPCC Equation 2.25 is applied to units of land
reported under Approach 1 for Land Representation, accordingly those units of land are populated in thecalculation worksheet “SOM mineral - Eq. 2.25 Formulation A” (each unit in the category relevant to its
subdivision) for the entire37 inventory time series regardless of its length;✓ SOM mineral soils - IPCC Default method: formulation B of IPCC Equation 2.25 is applied to units of land
reported under Approaches 2 or 3 for Land Representation, accordingly those units of land are populated in
the relevant calculation worksheet “SOM mineral - Eq. 2.25 Formulation B” (each unit in the category relevant
to its subdivision and conversion status) for the length of the transition period only, or in case of Approach 3
for a shorter period if a new conversion occurs before the transition period is completed;✓ Biomass/DOM – Gain and Loss method: the units of land are mapped to the relevant calculation worksheets38
for the entire inventory time series regardless of its length;✓ SOM/Biomass/DOM - Stock-Difference method: the units of land are mapped to the relevant calculation
worksheets39 for the entire inventory time series regardless of its length;➢ The process (see Table 3) for each C pool causing C stock changes/CO2-C fluxes:✓ SOM organic/SOM mixed soils: where the soil status is “Drained” or “Rewetted” the units of land are reported
in the relevant calculation worksheet “SOM Organic Drained” or “SOM Organic Rewetted” for the entire40
inventory time series regardless of its length, unless a conversion to the new activity occur41 (in such a case theunit of land is transferred to the calculation worksheet corresponding to the new activity);✓ SOM mineral/organic/mixed soils, status is Extracted the units of land are reported in the relevant calculation
worksheet SOM (SD - Approach 1) -for the entire period for which an area is associated to the unit of land,
although users SHALL calculate C stock losses in the year of the first occurrence only- and SOM (SD - Approaches
2&3), although the Software keep mapping the unit of land in the relevant calculation worksheet in the year of

36 From the first appearance of the unit of land in the inventory

37 From the first appearance of the unit of land in the inventory

38 For each C pool a pair of calculation worksheets is provided to report with stock-difference, one worksheet applies to units of land reportedwith Approach 1 for Land Representation and the other one to units of land reported with Approaches 2 or 3
39 For each C pool a pair of calculation worksheets is provided to report with stock-difference, one worksheet applies to units of land reportedwith Approach 1 for Land Representation and the other one to units of land reported with Approaches 2 or 3
40 From the onset of the activity onward
41 e.g. a drained land subsequently rewetted

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conversion only (given that thereafter the SOC of extracted soils is 0 and so no emissions/removals will
thereafter occur from SOM).
➢ The combination of process (see Table 3) and method selected. Where the method selected is the IPCC Default
and the C pool is✓ Biomass; in case of conversion, any conversions, that causes an abrupt loss of biomass, the unit of land ismapped to the calculation worksheet “Biomass change (Abrupt)” in the year of conversion only.
✓ DOM; limited to land of Peatland under extraction, the unit of land is mapped to the calculation worksheet “DOM
(G&L – Abrupt)” in the year of site-clearing only -i.e. the year of the inventory time series in which the unit ofland is first reported-.

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Table 9 IPCC Default methods to estimate C stock changes/CO2-C fluxes in C pools
C Pool

IPCC default methodology

Above-Ground

Biomass

Equation 2.4 - Gain and Loss

Below-Ground

Dead Organic Matter

Dead Wood

Equation 2.4 - Gain and Loss

LitterNo change in hydrology
DrainedMineral soils

Equation 2.25

Rewetted
Extracted

Soil Organic Matter

Equation 4.6

No change in hydrology
Organic soils/
Mixed soils

NA

DrainedEquation 2.26 / Equation 2.3

Rewetted

Equations 3.4/3.5

Extracted

Equation 4.6

Table 10 Processes causing CSCs in, and CO2-C fluxes from/to, C pools
C pools
Biomass

Process

above below42
groundBiomass growth44
gross growth minus the losses due to natural mortality
C inputs

X

Dead Organic Matter
(DOM)

Dead
Wood

LitterSoil Organic Matter(SOM)

MineralX

DOM inputs45

X

SOM CO2-C net influx46

X

SOC net input/output

C
outputs

Biomass losses

Organic43
soils

X

Harvest/Fuelwood collection

X

X

Disturbances47

X

X

DOM outputs48
SOM CO2-C net outflux49

X
X

X indicates that the 2006 IPCC Guidelines and its Wetlands Supplement provides guidance to estimate C stock changes or CO2-C fluxes from therelevant C pool impacted by the relevant process

Tables 11-19 below illustrate the mapping of AD (i.e. areas of land) sourced from the Land Representation Manager
to the applicable calculation worksheets, depending on the C pool, its characteristics (e.g. soil status), the method
applied to calculate C stock changes and CO2-C fluxes and the land representation approach.
Each table is composed by 2 parts for each land use category present in the table:

42 At Tier 1 inventory compilers may exclude belowground biomass gains/losses
43 this includes mixed -i.e. mineral and organic- soils in Coastal Wetlands

44 this is the gross growth minus the losses due to natural mortality. In other words the net increment
45 caused by harvest and other disturbances in biomass pool46 Due to rewetting

47 fires, pests, landslides, floodings, etc.
48 due to decay, fuelwood collection, fires
49 due to drainage

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IPCC Inventory Software➢ Part 1 “units of land not converted to and with no management change”, with mapping for every unit of land that has notchanged its category/subcategory/subdivision in the last D years, where D is the length, in years, of the transition
period.
Note: for Approach 1 Land Representation all units of land in the NGHGI are reported for the entire time series
as units of land not converted to and with no management change.
➢ Part 2 “Units of land converted to, or with only a management change”, with mapping for every unit of land that has changed
its category/subcategory/subdivision in the last D years, where D is the length, in years, of the transition period,
although some of the C stock losses are estimated in the year of category/subcategory/subdivision change only;A X indicates that the unit of land with the relevant combination of C pool, Method50, Approach and current andhistorical land category/subcategory/subdivision is mapped to the calculation worksheet in the table’s column.
Tables 11 – 12 map units of land to the calculation worksheets for the Biomass C pools;
Table 13 maps units of land to the calculation worksheets for the DOM C pools;
Tables 14 - 15 map units of land to the calculation worksheets for the SOM mineral soil C pool
Tables 16 - 17 map units of land to the calculation worksheets for the SOM organic and mixed soils C pool
Tables 18 - 19 map units of land to the calculation worksheets for the SOM organic and mixed soils C poolThis means that the corresponding activity data -i.e. area- will only appear in the relevant calculation worksheet if all
relevant criteria exist (e.g. soil type/soil status/C pool/Method/Approach). Activity data are all sourced from theLand Representation Manager , with the exception of the calculation worksheets to implement the Stock-Difference
method with Approach 1 Land Representation (given that the area of the unit of land is not needed there to performthe calculation of the net C stock change).

50 method applied to calculate C stock changes and CO 2-C fluxes

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Land Representation Manager
Method51

Approach52

IPCC Inventory Software

Table 11 Mapping units of land to calculation TABs for Biomass C pools in Forest Land, Cropland, Grassland
Calculation TABs - BIOMASS C POOLS
Biomass Gains

Biomass Loss

Biomass Loss

Biomass Loss

Biomass Change

Biomass Change(G&L 1/4)(G&L 2/4)(G&L 3/4)(G&L 4/4)(G&L)(Abrupt)53

Biomass
SD - Approach
1

Biomass
SD - Approaches 2&3

Units of land not converted to and with no management change [Forest land remaining Forest land]
IPCC Default
Stock-Difference

1
2 or 3

X

X

X

X

1

X

2 or 3

X

Units of land converted to [Land converted to Forest land], or with only a management change [Forest land remaining Forest land]
IPCC Default

2 or 3

Stock-Difference

2 or 3

X

X

X

X

X
X

Units of land not converted to and with no management change [Cropland remaining Cropland]
IPCC Default
Stock-Difference

1

X54

2 or 3
1X

2 or 3

X

Units of land converted to [Land converted to Cropland], or with only a management change [Cropland remaining Cropland]
IPCC Default

2 or 3

Stock-Difference

2 or 3

X55

X
X

Units of land not converted to and with no management change [Grassland remaining Grassland]
IPCC Default
Stock-Difference

1
2 or 3X

1X

2 or 3

X

Units of land converted to [Land converted to Grassland], or with only a management change [Grassland remaining Grassland]
IPCC Default

2 or 3

Stock-Difference

2 or 3X

X
X

51 Methodological approach applied to estimate annual net C stock change in SOM C pool
52 Approach applied to Land Representation
53 In the year of conversion only
54 Limited to Perennial crops

55 Including annual crops, although in the year of conversion only

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Land Representation Manager
Method56

IPCC Inventory Software

Table 12 Mapping units of land to calculation TABs for Biomass C pools in Wetlands, Settlements, Other land

Approach57

Calculation TABs - BIOMASS C POOLS
Biomass Change

Biomass Change(G&L)(Abrupt)58

Biomass(SD - Approach 1)

Biomass(SD – Approaches 2&3)

Units of land not converted to and with no management change [Wetlands remaining Wetlands]59
1

IPCC Default

2 or 3X

1

Stock-DifferenceX

2 or 3

X

Units of land converted to [Land converted to Wetlands], or with only a management change [Wetlands remaining Wetlands]
IPCC Default

2 or 3

Stock-Difference

2 or 3

X60

X
X

Units of land not converted to and with no management change [Settlements remaining Settlements]
1

IPCC Default

2 or 3

X61

1

Stock-DifferenceX

2 or 3

X

Units of land converted to [Land converted to Settlements], or with only a management change [Settlements remaining Settlements]
IPCC Default

2 or 3

Stock-Difference

2 or 3

X

X
X
Other land remaining Other land

IPCC Default
Stock-Difference

1
2 or 31
2 or 3
Units of land converted to Other Land

IPCC Default

2 or 3

X

Stock-Difference

2 or 3

X62

56 Methodological approach applied to estimate annual net C stock change in SOM C pool
57 Approach applied to Land Representation
58 In the year of conversion only
59 Limited to Other Wetlands
60 Limited to Other Wetlands
61 Treed Settlements only

62 Even if the Stock-Difference is selected, the units of land will be mapped in the “Biomass Change (Abrupt)” calculation worksheet; and the Stock after conversion is to be set to zero (0).

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Table 13 Mapping units of land to calculation TABs for DOM C pools in all land categories

Land Representation Manager
Method63

Approach64

Calculation TABs - DOM C POOLSDOM (G&L)65

DOM (SD - A 1)66

DOM (SD - A 2)67

Units of land not converted to and with no management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands68; Settlements remaining Settlements]
IPCC Default
Stock-Difference

1
2 or 31
2 or 3

X
X
X

Units of land converted to[Land converted to Forest land; Land converted to Cropland; Land converted to Grassland; Land converted to Wetlands; Land converted to Settlements]
Units of land with only a management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands; Settlements remaining Settlements
IPCC Default
Stock-Difference

2 or 32 or 3

X
X
Other land remaining Other land

IPCC Default
Stock-Difference

1
2 or 31
2 or 3
Units of land converted to Other Land

IPCC Default
Stock-Difference

2 or 32 or 3

X69
X

Note: In the Managed Wetlands subcategory, the land use type Petland under extraction, both as Land remaining or Land converted, contains 2 additional calculation
worksheets to estimate C stock changes associated with the extraction of peat -i.e. Extraction: on-site CO2-C emissions- and its use in horticulture -i.e. Extraction: off-site CO2-C
emissions-. Any unit of land in Managed Wetlands subcategory that is part of the subdivision type “Peatland extraction” is mapped to both calculation worksheets in each
inventory year from the onset of the activity to its end (if any).

63 Methodological approach applied to estimate annual net C stock change in SOM C pool
64 Approach applied to Land Representation

65 In Peatland under extraction, the TAB name is DOM (G&L – Abrupt). Unit of land is mapped to this TAB in the year of site-clearing only -i.e. the year of the inventory time series in which the unit of land is

first reported-.
66 DOM (SD - Approach 1)
67 DOM (SD - Approaches 2&3)
68 Limited to “Other Wetlands”
69 Even if the IPCC method is selected, the units of land will be mapped in the “DOM (SD - Approaches 2&3)” calculation worksheet; and the Stock at time t2 is to be set to zero (0).

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Table 14 Mapping units of land to calculation TABs for SOM mineral soils C pool in Forest land, Cropland, Grassland, Wetlands, Settlements
Land Use Manager
Land Representation Manager
Calculation TABs - SOM C POOL
Soil
70
71
MethodApproach
Composition
StatusEq. 2.25 - A72
Eq. 2.25 - B73
SD - A 174
SD - A 2&375
Drained76

Rewetted77

Units of land not converted to and with no management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands78; Settlements remaining Settlements]
1
X
No change in hydrology
IPCC Default
2 or 3
1
X
Drained79
IPCC Default
2 or 3
1
X
Rewetted79
IPCC Default
2 or 3
1
X
No change in hydrology
Stock-Difference
Mineral Soil
2 or 3
X
1
X
79
DrainedStock-Difference
2 or 3
X
1
X
Rewetted79
Stock-Difference
2 or 3X
81
180
Extracted
NA
2 or 3
X
Units of land converted to[Land converted to Forest land; Land converted to Cropland; Land converted to Grassland; Land converted to Wetlands; Land converted to Settlements]
Units of land with only a management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands78; Settlements remaining Settlements]

Mineral Soil

No change in hydrology
Drained79
Rewetted79
No change in hydrology
Drained79
Rewetted79
Extracted

IPCC Default
IPCC Default
IPCC Default
Stock-Difference
Stock-Difference
Stock-Difference
NA80

2 or 32 or 32 or 32 or 32 or 32 or 32 or 3

X
X
X

81

X
X
X
X

70 Methodological approach applied to estimate annual net C stock change in SOM C pool
71 Approach applied to Land Representation
72 SOM mineral - Eq. 2.25 Formulation A
73 SOM mineral - Eq. 2.25 Formulation B
74 SOM (SD - Approach 1)

75 SOM (SD - Approaches 2&3)
76 SOM Organic Drained

77 SOM Organic Rewetted
78 Limited to “Other Wetlands”
79 Wetland mineral soils only

80 Units of land with soil status Extracted are mapped to the relevant “SOM (SD - Approach 1)” or “SOM (SD - Approaches 2&3)” TABs regardless of the methodological approach selected in the Land

Representation Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet
land remaining under same land use for the entire period for which an area is associated to the unit of land.
81 Soil Status Extracted SHALL NOT be applied to Approach 1 Land representation.

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Land Use Manager
Soil
Composition

StatusTable 15 Mapping units of land to calculation TABs for SOM mineral soils C pool in Other land

Land Representation Manager
Method82

Approach83

IPCC Inventory Software

Calculation TABs - SOM C POOL
Eq. 2.25 - A84

Eq. 2.25 - B85

SD - A 186

SD - A 2&387

Drained88

Rewetted89

Other land remaining Other land
IPCC Default
NA
Mineral Soil

Stock-Difference
Extracted

NA90

12 or 3

No C stock changes are estimated in

1

Other land remaining Other land

2 or 3given C pools do not contain significant C stocks

1
2 or 3

Units of land converted to Other Land91
Mineral Soil

NA

IPCC Default

2 or 3

Stock-Difference

2 or 3NA90

2 or 3Extracted

X
X
92

X

82 Methodological approach applied to estimate annual net C stock change in SOM C pool
83 Approach applied to Land Representation
84 SOM mineral - Eq. 2.25 Formulation A
85 SOM mineral - Eq. 2.25 Formulation B
86 SOM (SD - Approach 1)

87 SOM (SD - Approaches 2&3)
88 SOM Organic Drained

89 SOM Organic Rewetted
90 Units of land with soil status Extracted are mapped to the relevant “SOM (SD - Approach 1)” or “SOM (SD - Approaches 2&3)” TABs regardless of the methodological approach selected in the Land

Representation Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet
land remaining under same land use for the entire period for which an area is associated to the unit of land.
91 Although “Other land” soils do not have a status, units of land in mineral soils are either mapped to “SOM mineral - Eq. 2.25 Formulation B” calculation worksheet, in case the IPCC default method isselected, or to “SOM (SD - Approaches 2&3)”calculation worksheet, in case the Stock-Difference method is selected.
92 Soil Status Extracted SHALL NOT be applied to Approach 1 Land representation.

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Table 16 Mapping units of land to calculation TABs for SOM organic soils C pool in Forest Land, Cropland, Grassland, Wetlands, Settlements
Land Use Manager
Land Representation Manager
Calculation TABs - SOM C POOL
Soil
93
94
MethodApproach
Composition
StatusEq. 2.25 - A95
Eq. 2.25 - B96
SD - A 197
SD - A 2&398
Drained99,100

Rewetted101

Units of land not converted to and with no management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands; Settlements remaining Settlements]
1
No change in hydrology
IPCC Default
2 or 3
1
Drained
IPCC Default
X
2 or 3
1
Rewetted
IPCC Default
X
2 or 3
1
X
No change in hydrology
Stock-Difference
Organic Soil
2 or 3X
1
X
DrainedStock-Difference
2 or 3
X
1
X
Rewetted
Stock-Difference
2 or 3X
103
1
102
Extracted
NA
2 or 3
X
Units of land converted to[Land converted to Forest land; Land converted to Cropland; Land converted to Grassland; Land converted to Wetlands; Land converted to Settlements]
Units of land with only a management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands; Settlements remaining Settlements]

Organic Soil

No change in hydrology
DrainedRewetted
No change in hydrology
DrainedRewetted
Extracted

IPCC Default
IPCC Default
IPCC Default
Stock-Difference
Stock-Difference
Stock-Difference
NA102

2 or 32 or 32 or 32 or 32 or 32 or 32 or 3

X
X

103

X
X
X
X

93 Methodological approach applied to estimate annual net C stock change in SOM C pool
94 Approach applied to Land Representation
95 SOM mineral - Eq. 2.25 Formulation A
96 SOM mineral - Eq. 2.25 Formulation B
97 SOM (SD - Approach 1)

98 SOM (SD - Approaches 2&3)
99 SOM Organic Drained

100 For Wetlands, this is limited to peat extraction sites, either active or abandoned for which the drainage system is still active.
101 SOM Organic Rewetted

102 Units of land with soil status Extracted are mapped to the relevant SOM (SD - Approach 1) or SOM (SD - Approaches 2&3) TABs regardless of the methodological approach selected in the Land Representation

Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet land remaining
under same land use for the entire period for which an area is associated to the unit of land.
103 Soil Status Extracted SHALL NOT be applied to Approach 1 Land representation.

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Soil
Composition

Status

IPCC Inventory Software

Table 1 Mapping units of land to calculation TABs for SOM organic soils104 C pool in Other land
Land Representation Manager
Method105

Approach106

Calculation TABs - SOM C POOL
Eq. 2.25 - A107

Eq. 2.25 - B108

SD - A 1109

SD - A 2&3110

Drained111

Rewetted112

Other land remaining Other land
IPCC Default
DrainedOrganic Soil

Stock-Difference
Extracted

NA113

12 or 31
2 or 31
2 or 3

No C stock changes are estimated in

Other land remaining Other land
given C pools do not contain significant C stocks

Units of land converted to Other Land114
Organic Soil

DrainedExtracted

IPCC Default

2 or 3

Stock-Difference

2 or 3NA113

2 or 3X
X
115

X

104 Excluding Coastal Wetlands soils
105 Methodological approach applied to estimate annual net C stock change in SOM C pool
106 Approach applied to Land Representation
107 SOM mineral - Eq. 2.25 Formulation A
108 SOM mineral - Eq. 2.25 Formulation B
109 SOM (SD - Approach 1)

110 SOM (SD - Approaches 2&3)
111 SOM Organic Drained

112 SOM Organic Rewetted
113 Units of land with soil status Extracted are mapped to the relevant SOM (SD - Approach 1) or SOM (SD - Approaches 2&3) TABs regardless of the methodological approach selected in the Land Representation

Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet land remaining
under same land use for the entire period for which an area is associated to the unit of land.
114 Although “Other land” soils do not have a status, units of land in organic or mixed soils are either mapped to “SOM organic Drained” calculation worksheet, in case the IPCC default method is selected,
or to “SOM (SD - Approaches 2&3)” calculation worksheet, in case the Stock-Difference method is selected
115 Soil Status Extracted SHALL NOT be applied to Approach 1 Land representation.

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Table 18 Mapping units of land to calculation TABs for SOM C pool of Coastal Wetlands soils116 in Forest Land, Cropland, Grassland, Wetlands, Settlements
Land Use Manager
Land Representation Manager
Calculation TABs - SOM C POOL
Soil
117
118
MethodApproachType
StatusEq. 2.25 - A119
Eq. 2.25 - B120
SD - A 1121
SD - A 2&3122
Drained123,124
Rewetted125

Units of land not converted to and with no management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands; Settlements remaining Settlements]
1
No change in hydrology
IPCC Default
2 or 3
1
Drained
IPCC Default
X
2 or 3
1
Rewetted
IPCC Default
X
2 or 3
1
X
CoastalNo change in hydrology
Stock-Difference
2 or 3X
Wetlands Soil
1
X
DrainedStock-Difference
2 or 3
X
1
X
Rewetted
Stock-Difference
2 or 3X
127
1126
Extracted
NA
2 or 3
X
Units of land converted to[Land converted to Forest land; Land converted to Cropland; Land converted to Grassland; Land converted to Wetlands; Land converted to Settlements]
Units of land with only a management change[Forest land remaining Forest land; Cropland remaining Cropland; Grassland remaining Grassland; Wetlands remaining Wetlands; Settlements remaining Settlements]

CoastalWetlands Soil

No change in hydrology
DrainedRewetted
No change in hydrology
DrainedRewetted
Extracted

IPCC Default
IPCC Default
IPCC Default
Stock-Difference
Stock-Difference
Stock-Difference
NA126

2 or 32 or 32 or 32 or 32 or 32 or 32 or 3

X
X

127

X
X
X
X

116 This applies to Coastal Wetlands soils.

117 Methodological approach applied to estimate annual net C stock change in SOM C pool
118 Approach applied to Land Representation
119 SOM mineral - Eq. 2.25 Formulation A
120 SOM mineral - Eq. 2.25 Formulation B
121 SOM (SD - Approach 1)

122 SOM (SD - Approaches 2&3)
123 SOM Organic Drained

124 For Wetlands, this is limited to peat extraction sites, either active or abandoned for which the drainage system is still active.
125 SOM Organic Rewetted

126 Units of land with soil status Extracted are mapped to the relevant SOM (SD - Approach 1) or SOM (SD - Approaches 2&3) TABs regardless of the methodological approach selected in the Land Representation

Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet land remaining
under same land use for the entire period for which an area is associated to the unit of land.
127 Soil Status Extracted SHALL NOT be applied to Approach 1 Land representation.

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Table 2 Mapping units of land to calculation TABs for SOM C pool of Coastal Wetlands soils128 in Other land

Land Use Manager
Soil
Type

StatusLand Representation Manager
Method129

Approach130

IPCC Inventory Software

Calculation TABs - SOM C POOL
Eq. 2.25 - A131

Eq. 2.25 - B132

SD - A 1133

SD - A 2&3134

Drained135

Rewetted136

Other land remaining Other land
IPCC Default
CoastalWetlands Soil

DrainedStock-Difference
Extracted

NA137

12 or 31
2 or 31
2 or 3

No C stock changes are estimated in

Other land remaining Other land
given C pools do not contain significant C stocks

Units of land converted to Other Land138
CoastalWetlands Soil

DrainedExtracted

X

IPCC Default

2 or 3

Stock-Difference

2 or 3X

NA137

2 or 3

X

128 This applies to Coastal Wetlands soils of any soil composition i.e. mineral, organic, mixed.
129 Methodological approach applied to estimate annual net C stock change in SOM C pool
130 Approach applied to Land Representation
131 SOM mineral - Eq. 2.25 Formulation A
132 SOM mineral - Eq. 2.25 Formulation B
133 SOM (SD - Approach 1)

134 SOM (SD - Approaches 2&3)
135 SOM Organic Drained

136 SOM Organic Rewetted

137 Units of land with soil status Extracted are mapped to the relevant SOM (SD - Approach 1) or SOM (SD - Approaches 2&3) TABs regardless of the methodological approach selected in the Land Representation

Table. NOTE that for each unit of land with soil status Extracted, users SHALL calculate C stock losses in the year of the first occurrence only, although in the relevant calculation worksheet land remaining
under same land use for the entire period for which an area is associated to the unit of land.
138 Although “Other land” soils do not have a status, units of land in organic or mixed soils are either mapped to “SOM organic Drained” calculation worksheet, in case the IPCC default method is selected,
or to “SOM (SD - Approaches 2&3)” calculation worksheet, in case the Stock-Difference method is selected

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Calculation Worksheets for other emissions from land
The calculation worksheet to which the Software maps units of land, as well as the time period over which a unit of land
is mapped to a specific calculation worksheet, depends on:➢ land use category; given 3.C. categories can be land-use-specific;➢ activity whose emissions are to be estimated; given 3.C. categories are activity-specific.
The time period over which a unit of land is mapped to a specific calculation worksheet, depends on the activity; giventhat some activities emits in the year those occur only, while others are assumed to emit from their onset across theentire inventory time series regardless of its length, unless a conversion occur139 (in such a case the unit of land istransferred to the category corresponding to the new activity).
Tables 11 and 12 map units of land to the calculation worksheets. The corresponding activity data -e.g. area- will only
appear in the relevant calculation worksheet if all relevant criteria exist (e.g. soil type/soil status/activity/). Activity
data are sourced from the Land Representation Manager unless otherwise specified.

139 This only occurs in case of Approach 3 Land representation

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Table 20 Mapping units of land to the calculation TABs for other emissions [categories 3.C.1 – 3.C.5]

IPCC Category

GHG

a. Forest landb. Cropland3.C.1140c. Grassland

CO2141
CH4
N2O

d. All other land uses
3.C.2

Liming

3.C.3

Urea application

Calculation Worksheet

Time period

Units of land mapped fromEmissions from burning (1/2)

Forest land Remaining Forest land

Emissions from burning (2/2)

Land converted to Forest land

Emissions from burning (1/2)

Cropland Remaining Cropland

Emissions from burning (2/2)
Emissions from burning (1/2)

Inventory Year only

Land converted to Cropland
Grassland Remaining Grassland

Emissions from burning (2/2)

Land converted to Grassland

Emissions from burning (1/2)

All other land uses Remaining

Emissions from burning (2/2)

Land converted to All other land uses

CO2 emissions from liming

Inventory Year only

The Software does not map units of land to this category;
although users can select the land use category in which the activity occurs

CO2 emissions from urea

Inventory Year only

The Software does not map units of land to this category;
although users can select the land use category in which the activity occurs

Inventory Year only

The Software does not map units of land to this category;
although users can select the land use category in which the activity occurs

Inventory Year only142

The Software maps units of land for which a negative SOC change has been estimated in
the inventory year in the relevant 3.B worksheets

CO2

Synthetic N applied to managed soils
Organic N applied to managed soils
N in crop residues
3.C.4

Urine and Dung input in grazed soils

Direct N2O emissions
from soils
N2O

N in SOM mineralized
Drainage of organic soils
Rewetting of organic soils

3.C.5

Indirect N2O emissions
from soils

Emissions from N volatilized
Emissions from N leached/runoff

Entire inventory timeseries from activity’s onset

Inventory Year only

The Software maps here units of land with organic soil composition and Coastal Wetlands
type and soil status Drained
The Software maps here units of land with organic soil composition and Coastal Wetlands
type and soil status Rewetted
The Software maps activity data from 3.C.4, although the user can select the land category
and subdivision to which to apply it

140 Units of land where burning occurred in the inventory year are however selected by users from a drop-down menu containing all units of land of the relevant land use category
141 CO2 emissions can be estimated here and then reported within 3.B estimates for the relevant C pool, or directly estimated in the relevant worksheets of 3.B categories

142 Although the actual period depends on the methods applied to estimate SOC changes in mineral soils and the land representation approach i.e. a single year for Approach 1 and for the Stock-Difference, thetransition period for Equation 2.25

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Table 3IPCC Category

GHG

Calculation Worksheet

Time period

Units of land mapped fromInventory Year only

The Software does not map units of land for this category;
although users can select the land subdivision in which the activity occurs

3.C.7

Rice Cultivation

CH4 Emissions from Rice

3.C.8

Drainage of organic soils

CH4 Emissions from drainage
of organic soils

The Software maps here units of land with organic soil composition143 and soil status
Drained

3.C.9

Ditches in drained organic
soils

CH4 Emissions from ditches indrained organic soils

The Software maps here units of land with organic soil composition143 and soil status
Drained3.C.10Rewetting of drained
inland organic soils

CH4 Emissions from rewetted
inland organic soils

3.C.11

Rewetting of drained
Mangrove or Tidal marsh

CH4 Emissions from rewetted
Mangrove or Tidal marsh

3.C.13Rewetting of drained
inland mineral soils

CH4

3.D.2

Other

CO2
CH4
N2O

143 Excluding Coastal Wetlands soils

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CH4

CH4 Emissions from rewetted
inland mineral soils

Entire inventory timeseries from activity’s onset

The Software maps here units of land with organic soil composition143 and soil status
Rewetted
The Software maps here units of land in Other Wetlands land subdivisions with vegetation
either “Mangrove” or “Tidal Marsh”

Entire inventory timeseries from activity’s onset

The Software maps here units of land that have Inland Wetland Mineral soil and have soil
status Rewetted

Inventory Year only

The Software does not map units of land for this category;
although users can select the land subdivision in which the activity occurs

Guide to Land Representation

IPCC Inventory Software (TSU IPCC TFI)

ExamplesThree examples will be provided, one for each IPCC Approach on land representation. In this version of the Guide
only two examples are provided:✓ Example 1, Region 1, Approach 1✓ Example 2, Region 2, Approach 2
All examples are based on a simplified case of a country X that collects land use data every 5 years -namely for thefollowing years: 1990, 1995, 2000, 2005, 2010, 2015, 2020, 2025-.
All country land is managed, with a single144 soil type (mineral) and climate zone (subtropical). The country has thefollowing land-use categories:✓ Forest land, with the managed subcategory only, and 4 forest subdivisions (broadleaves natural, conifers natural,
broadleaves planted, conifers planted),✓ Cropland, with 2 subcategories (annual vs perennial) and 3 subdivisions (annual crops, rice, perennial crops),✓ Grassland, with the managed subcategory only, and one single subdivision,✓ Settlements, with the other subcategory only, and one single subdivision,✓ Other land, with the managed subcategory only, and one single subdivision.
Note: IPCC good practice requires that a land representation time series is not affected by trends not associated withchanges in activities. This brings the need, having the year S as the first year of your inventory, to have a land
representation time series from the year S-D145, where D is the transition period146. This means that with data available
in this example the first year of the NGHGI is to be 2015; we nevertheless compile data for the entire time period
before the year 2015 for which we have data, i.e. from 1990 to 2015.
Recall: Given that a unit of land cannot change its soil type and climate zone across the time series, it isadvisable when using the Software to set a Region in the Land Representation Manager (LRM) for eachcombination of soil type and climate zone. This largely facilitate the data handling and data input.

Data for Examples are accessible by clicking the ATTACH icon (paper-clip) in the Navigation Panel
The Navigation Panel is usually shown on the left-hand side of the screen; where you have it not displayed, you can access it from the View menu, as shown below:

From the same ATTACH icon you can download a database compiled with data for Examples.
Login: Land representation; Password: Guidebook

144 These are very simplified examples given that countries have many more land use types under a number of combinations of soil types andclimate zones.
145 Which means to have annual land-use conversion matrices from the year S-(D-1); e.g. being 1990 the first year of an NGHGI, the first annual
land-use conversion matrix is to be 1970/1971.
146 Where D is equal to 20 years (IPCC default)

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Step 1
The first step is common to all examples, and it requires to enter land use types in the Land Use Manager (LUM). We minimize data entry in this example, so compiling only those mandatory fields (those with anside) and just with a 0-value, although to calculate C stock changes values shall be entered.
Forest land - Managed:

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Cropland - Annual:

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Cropland - Perennial:

Grassland - Managed:

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Settlements - (Other):

Other land - Managed:

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Example 1 – Approach 1 for Land Representation
Let’s do then a Step-by-Step example on preparing with Approach 1 a time series of units of land for a Land
representation.
Thus, after having completed Step 1 we proceed as follows.
Recall:✓ Approach 1 does not identify changes in the use/management land, which means that:➢ all units of land are Remaining147 in the relevant148 land use subdivision:➢ a land conversion matrix cannot be built, and so the software does not compile data in the Land representationtable Tab
✓ to correctly operationalize formulation A149 of IPCC Equation 2.25150 (SOC changes in mineral soils)151, in each
inventory year Y the Land Representation for Approach 1 requires also the area data of each unit of land in theyear Y-D. The Software applies the IPCC default value -i.e. 20 years- of the transition period D.

147 This indicates a unit of land of a land category that did not have any conversion in the last D years (where D is the transition period applied

to land use conversions, by default 20 years) e.g. Managed forest land, Broadleaves natural Remaining Managed forest land, Broadleaves natural.
148 i.e. the land use subdivision from which the unit of land has been converted.
149 Formulation A is to be applied when Approach 1 for Land representation is applied.
150 See pages 2.36 to 2.38 (boxes 2.1 and 2.2) of Chapter 2 (Generic Methodologies Applicable to Multiple Land-Use Categories) Volume 4 ofthe 2019 Refinement (https://www.ipcc-nggip.iges.or.jp/public/2019rf/pdf/4_Volume4/19R_V4_Ch02_Generic%20Methods.pdf)
151 For guidance on preparing estimates of SOC changes refer to the Land Categories 3.B Users' Guidebook.

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Step 2
We compile raw data available in the country in the following land-use tables below. Each table covers a five-year
period given the land use survey is conducted every 5 years. An inventory compiler can derive152 a set of 5 annual landuse table from each of the tables below (data are all in hectares).

152 E.g. by assigning to each annual land-use conversion matrix 1/5th of the changes reported in each 5-year land-use conversion matrix, or by

randomizing in annual changes each change reported in the 5-year land-use conversion matrix, or better by using ancillary data to derive thoseannual values.

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Step 3
Data from the land-use tables above are compiled in a time series of units of land to be entered in the Land
Representation Manager (LRM).
The time series is assembled in a table which relevant parameters are: Current Subdivision, Previous Subdivision, Area (ha),Method applied for each C pool.
Note:✓ In this exercise, information on Method applied for each C pool is not compiled given C stock change estimates arenot153 part of this Guide;✓ The identification code assigned is just an example, users may find a better way to coding units of land to help themto attribute the appropriate EFs/parameters in the relevant calculation worksheets (see Automatic unit of land
codes).

153 Guidebook on Land Categories 3.B deals with C stock change estimation in C pools.

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Step 3aFirst: we start from the oldest land-use table and we generate a unit of land for each subdivision in the table, asreported in the table below:

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Step 3b
Second: from the other land-use tables we compile for each unit of land the area it has in each year of the time series:

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Step 3bThird: recalling that to correctly operationalize formulation A of IPCC Equation 2.25 (SOC changes in mineral soils),
the area of the unit of land in the year Y-D is needed, and assuming no area changes occurred before 1990154, the area
data for years Y-D are compiled as:

154 Such an assumption is consistent with good practice if the first inventory year reported is 2015, otherwise the inventory compiler shall collectdata needed for all years from year S -first year of the NGHGI time series- to year S-D.

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Step 4
We enter data in the Software.
Recall: enter units of land in the Software from the first year -i.e. 1990- of the time series155 till the last year -i.e.
2025. This is a MUST requirement to correctly enter a Land Representation in the Software.

155 Recall, this first requires setting the time series in the Inventory Year TAB of the Application Menu (accessible from the main bar of the Sofwtare).

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Step 4aIn the Regions TAB, we enter:1. total area of the country, in ha
2. Regions’ name and associated area; for this example Region’s name is Example 1 and the area is 300,000 ha:

Note the Land Representation in the figure covers all three examples of this Guide -i.e. 3 Regions for the 3 Examples
on Land Representation, each Region contains one example for the corresponding IPCC Approach.

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Step 4b
In the Land representation table TAB, we enter data from Forest land category to Other land category. Thus:
1. we click on the symbol
subcategories

on the left-hand side of the screen next to Forest land category to open submenu of

2. we click on the symbolon the left-hand side of the screen next to Managed Forest land subcategory to open
submenu where to enter information on units of land according to the relevant subdivisions:
3. to select the Current land use subdivision we click on the symbolon the right-hand side of the field, so opening a
dropdown menu from which selecting the relevant subdivision:
Note that the dropdown menu contains the subdivisions entered in the Land Use Manager

4. Once the Current land use subdivision is selected, we move to the following level by clicking on the symbol
left-hand side of the screen, and we:on the5. enter the Land unit code (user-defined),
NOTE: Given in Approach 1 all units of land are classified as Remaining in the land use subdivision-, information on
Previous land use subcategory and Previous land use subdivision is not relevant and so those 2 fields are not shown in the datamask.
6. enter the Area (ha) of the unit of land in the current inventory year -i.e. 1990,

7. enter the Area (ha) of the unit of land in the inventory year Y-D156 -i.e. 1970.

8. click on SAVE, on the bottom right-hand corner of the window, before moving to enter the next unit of land.
Note that once saved the Software assign an automatic code to the unit of land

156 Note that if the year Y-D is part of the inventory time series the Software automatically compile the value of the area of the year Y-D.

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Once entered the area, we leave the Area update mode (accessible by clicking on the symbol
the field Area) in its default option Current inventory year and subsequent inventory years.

on the right-hand side of

Repeating steps 1 to 15 for all units of land we complete the land representation data entry for the year 1990:

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Step 4c
Once all units of land for the year 1990 have been entered we create the years 1991, 1992, 1993, 1994 and 1995.
To do so, we use the Inventory Year Menu (accessible from the main bar of the Software) and select the Create new…
functionality.

We can either create new inventory years as a copy of the previous inventory year -e.g. 1991 as a copy of 1990- or as
an empty inventory year.

In both cases the Land representation table of the new inventory year contains the units of land already entered in theprevious year(s), although in the second case -i.e. empty inventory- no area data are prefilled by the Software. However,given we have no new data to enter for the years 1991, 1992, 1993 and 1994, we choose to create those as a copy ofthe previous inventory year; while for the year 1995, given we have new data, we choose to create it as an empty
inventory.

We then enter the data for units of land in the year 1995, by repeating all steps described at Step 4b:

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Step 4d
We repeat operations described in Step 4c to create the years 1996, 1997, 1998, 1999, 2000 and we enter data in year
2000 as described in Step 4b. And we do it for all other years; till we have created, repeating operations described in
Step 4c, all years to 2025 and we have entered data in years 2005, 2010, 2015, 2020, 2025, repeating operations
described in Step 4c.

2000:

2005:

2010:

2015:

2020:

2025:

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Example 2 – Approach 2 for Land Representation
Let’s do then a Step-by-Step example on preparing with Approach 2 a time series of units of land for a Land
representation. This is a very simplified example given that countries have many more land use types under a numberof combinations of soil types and climate zones.
Thus, after having completed Step 1 we proceed as follows.
Note:✓ In a real country with more than a single soil type and climate zone as well as with more land-use subdivisions theunits of land of a complete land representation can grow to several hundred as well as several thousand.
Recall:✓ Approach 2 does not track subsequent changes in the use/management of a unit of land, which means that each
new land-use conversion generates a new unit of land which area is to be subtracted from the units of land that are
Remaining in the relevant157 land use subdivision.

157 i.e. the land use subdivision from which the unit of land has been converted.

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Step 2
We compile raw data available in the country in the following land-use conversion matrices below. Each matrix covers
a five-year period given the land use survey is conducted every 5 years. An inventory compiler can derive158 a set of 5
annual land-use conversion matrices from each of the tables below (data are all in hectares), although we do not do itin this example.

158 E.g. by assigning to each annual land-use conversion matrix 1/5th of the changes reported in each 5-year land-use conversion matrix, or by

randomizing in annual changes each change reported in the 5-year land-use conversion matrix, or better by using ancillary data to derive thoseannual values.

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Step 3
Data from the land-use conversion matrices above are compiled in a time series of units of land to be entered in theLand Representation Manager (LRM).
The time series is assembled in a table which relevant parameters are: Current Subdivision, Previous Subdivision, Area (ha),Method applied for each C pool.
Note the following:✓ A 20-year transition period (D) is applied to this exercise for every land-use change;✓ For every conversion, the land is assumed to be in a non-conversion status just before the conversion occurs [thisis because Approach 2 is not capable to track159 multiple conversions of an area across time].
This means that:➢ the area of units of land in conversion is kept constant across the entire transition period D;➢ in each inventory year, the area of new units of land under conversion is subtracted from the area that units ofland Remaining160 in the land-use subdivision had in the previous inventory year. Thus, in each inventory year Y,
the area of a unit of land Φ Remaining in a land use subdivision Ψ decreases of a quantity equivalent to the area
converted in that year Y to other land use subdivisions and may161 increase of a quantity equivalent to the areathat was converted to that land use subdivision Ψ in the year Y-D.
✓ Recalling that the Software allows162 users to merge units of land that concluded the conversion period with the unitof land Remaining163 in the same subdivision, the area of every unit of land Remaining in a subdivision is to be entered
before any merging available is made;✓ In this exercise, information on Method applied for each C pool is not compiled given C stock change estimates are
not164 part of this Guidebook;✓ The identification code assigned is just an example, users may find a better way to coding units of land to help themto attribute the appropriate EFs/parameters in the relevant calculation worksheets (see Automatic unit of land
codes).

159 While instead Approach 3 tracks multiple conversions of an area across the time series.

160 This indicates a unit of land of a land category that did not have any conversion in the last D years (where D is the transition period applied

to land use conversions, by default 20 years) e.g. Managed forest land, Broadleaves natural Remaining Managed forest land, Broadleaves natural.
161 The Software allows to track multiple units of land of the same subdivision -e.g. multiple units of the land use subdivision Managed forest land,
Broadleaves natural- in a non-conversion status i.e. Remaining; this means that the user may or may not decide to add areas that have completely
undergone the conversion to the current land use subdivision. In this example, we do merge areas of the same subdivision that are not underconversion or not under conversion anymore.
162 Merging units of land reduces the overall number of units of land and thus facilitates the data handling.
163 E.g. with a transition period D set to 20 years, a unit of land has been converted from Managed Grassland, Grassland to Managed forest land,
Broadleaves natural in the year 2000, thus in the year 2020 the unit of land has concluded its transition period, and the Software allows the user
to merge it with any unit of land that is Managed forest land, Broadleaves natural Remaining Managed forest land, Broadleaves natural.
164 Guidebook on Land Categories 3.B deals with C stock change estimation in C pools.

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Step 3aFirst: we start from the oldest land-use conversion matrix, and we generate a unit of land for each value in thematrix, including values in the diagonal cells165 (i.e. areas that did not change use within the time frame of theland-use conversion matrix), as reported in the table below:
1990/1995

Given in the first land-use conversion matrix of a time series of matrices ALL land is assumed to be at the beginning
NOT in a conversion status, the area in the first year of the time series -i.e. 1990- of those units of land Remaining in
the relevant land use subdivision166 is the area reported in the column Total Initial of the relevant land use subdivision167.

165
166 Those labelled: FL-FL…, CL-CL…, GL-GL…, WL-WL…, SL-SL…, OL-OL…

167

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Note: units of land in conversion have an associated area:✓ for the transition period only -i.e. D years-. Before the year of conversion the units of land have no area -i.e. 0 ha, after the transition period D expired, we decided to merge those with the corresponding unit of land Remaining in
the relevant land use subdivision -e.g. unit of land FL-FL_1995-1 is merged in the inventory year 2015 with unit ofland FL-FL_1-; consequently, the unit of land has not an area value anymore.
✓ Constant across the entire time series, given Approach 2 does not identify and track subsequent changes in unitsof land. This means

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Step 3b
Second: We generate units of land from all other land-use conversion matrices, although limited168 to areas underconversion -i.e. one unit of land for each area in conversion:
1996/2000

2001/2005

2006/20102011/20152016/20202021/2025

168 Areas in diagonal grey cells have already generated units of land Remaining in the land-use subdivision at step 3a.

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Step 3c
Third: from the land-use conversion matrices we calculate for each unit of land Remaining in a subdivision the area it
has in each year of the time series:
1. taking the area the unit of land had in the previous inventory year Y;
2. subtracting all areas reported in the relevant land-use conversion matrix as converted in the inventory year Y fromthe subdivision of that unit of land to another subdivision (i.e. all areas in the land-use conversion matrix reported in therow corresponding to the subdivision, excluding the area in the grey cell);
3. adding all areas reported in the year Y-(D+1)169 as converted to the subdivision of that unit of land.

169 This is to avoid to double count areas converted in the year Y-D to the subdivision of that unit of land, given those are manually merged in

the inventory year Y after we have entered the area of that unit of land.

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Step 3d
Fourth: we compile all the time series of areas of units of land on a single table to be used for data entry in the Software.

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Step 4
We enter data in the Software.
Recall: enter units of land in the Software from the first year -i.e. 1990- of the time series170 till the last year -i.e.
2025. This is a MUST requirement to correctly enter a Land Representation in the Software.

170 Recall, this first requires setting the time series in the Inventory Year TAB of the Application Menu (accessible from the main bar of the Sofwtare).

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Step 4aIn the Regions TAB, we enter:3. total area of the country, in ha
4. Regions’ name and associated area; for this example Region’s name is Example 2 and the area is 300,000 ha:

Note the Land Representation in the figure covers all three examples of this Guide -i.e. 3 Regions for the 3 Examples
on Land Representation, each Region contains one example for the corresponding IPCC Approach.

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Step 4b
In the Land representation table TAB, we enter data from Forest land category to Other land category. Thus:
9. we click on the symbol
subcategories

on the left-hand side of the screen next to Forest land category to open submenu of

10. we click on the symbolon the left-hand side of the screen next to Managed Forest land subcategory to open
submenu where to enter information on units of land according to the relevant subdivisions:11. to select the Current land use subdivision we click on the symbolon the right-hand side of the field, so opening a
dropdown menu from which selecting the relevant subdivision:
Note that the dropdown menu contains the subdivisions entered in the Land Use Manager

12. Once the Current land use subdivision is selected, we move to the following level by clicking on the symbol
left-hand side of the screen, and we:on the13. enter the Land unit code (user-defined),
14. select the Previous land use subcategory and then the Previous land use subdivision, by clicking in both cases on symbolon the right-hand side of the field,
Note that the selection of the land use subcategory determines the land use subdivision available in the dropdown menu

NOTE: Given FL-FL_1 is not undergoing a conversion -i.e. Remaining in the land use subdivision-, the informationin the fields Previous land use subcategory and Previous land use subdivision and in the fields Land use subcategory and Current
land use subdivision is identical. Thus, the Software automatically171 compiles the notation key NA -i.e. Not Applicable- in
the fields Transition period and Year of conversion.
15. enter the Area (ha),171 The Software does it given the fields Previous land use subdivision and Current land use subdivision contain same information.

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Note: Once entered the area, we leave the Area update mode (accessible by clicking on the symbolside of the field Area) in its default option Current inventory year and subsequent inventory years.

on the right-hand

16. click on SAVE, on the bottom right-hand corner of the window, before moving to enter the next unit of land.
Note that once saved the Software assign an automatic code to the unit of land

Repeating steps 1 to 15 for all units of land we complete the land representation data entry for the year 1990:

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Step 4c
Once all units of land for the year 1990 have been entered we create the years 1991, 1992, 1993, 1994 and 1995.
To do so, we use the Inventory Year Menu (accessible from the main bar of the Software) and select the Create new…
functionality.

We can either create new inventory years as a copy of the previous inventory year -e.g. 1991 as a copy of 1990- or as
an empty inventory year.

In both cases the Land representation table of the new inventory year contains the units of land already entered in theprevious year(s), although in the second case -i.e. empty inventory- no area data are prefilled by the Software. However,given we have no new data to enter for the years 1991, 1992, 1993 and 1994, we choose to create those as a copy ofthe previous inventory year; while for the year 1995, given we have new data, we choose to create it as an empty
inventory.

We then enter the data for units of land in the year 1995, by repeating all steps described at Step 4b:

Note: when a unit of land under conversion is entered the Software automatically set the transition period to 20 years
and the current inventory year as the Year of conversion.

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Step 4d
We repeat operations described in Step 4c to create the years 1996, 1997, 1998, 1999, 2000 and we enter data in year
2000 as described in Step 4b . And we do it for all other years; till we have created, repeating operations described in
Step 4c, all years to 2025 and we have entered data in years 2005, 2010, 2015, 2020, 2025, repeating operations
described in Step 4c.

2000:

2005:

2010:

2015:

2020:

2025:

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IPCC Inventory Software (TSU IPCC TFI)NOTE: In the year 2015, areas converted in the year 1995 have completed the transition period D and thus are
identified by the Software with blue ink.

By clicking on the symbola dialog box opens where we have to select172, in the Land unit field, the unit of land towhich merging the unit of land that has completed its conversion period. In this case unit GL-FL_1995_1 of an areaof 5 ha has undergone its transition period D and can thus be merged with the relevant unit of land Remaining in therelevant land use subdivision -i.e. Broadleaves natural -, which is FL-FL_1.

Once merged, the area of unit of land FL-FL_1 is increased of an area equivalent to the area of unit of land GLFL_1995_1 -i.e. from 89,622 to 89,667 ha-and unit of land GL-FL_1995_1 is not anymore tracked in the NGHGI.

Merging of units of land occurs also in the inventory years 2020 and 2025.

172 The dialog box contains in a dropdown menu all units of land of the relevant subdivision that are not in a conversion status. In our case only

1 unit of land corresponds to such description.

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Conclusion
In conclusion of this example, in the Land representation table Tab you will see your land representation as expected
to be reported in an NGHGI:

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IPCC Inventory Software (TSU IPCC TFI)Glossary
Category/Subcategory/Subdivision: in the Software, category refers to the 6 IPCC land use categories, subcategoryrefers to the pairs under which subdivisions aggregate in the Land Use Manager, subdivision refers to the land use
types entered by users in the Land Use Manager.
✓ Category: The 6 IPCC land use categories are broadly defined in Chapter 3 (Volume 4, 2006 IPCC Guidelines), and
it is recognized that these categories are a mixture of land cover (e.g., Forest, Grassland, Wetlands) and land use(e.g., Cropland, Settlements) classes. Within a GHG Inventory, each land use category is composed of 2 reporting
sets: Land remaining in the land category and Land converted to the land category.
✓ Subcategory: The Software disaggregates the 6 IPCC land use categories in pairs of subcategories -i.e. 12-,depending on the presence of human activity i.e. Forest land, Grassland, Wetlands and Other land, as Managed vsUnmanaged land, or for those categories that are manmade depending on the presence of woody biomass i.e.
Cropland, annual vs perennial crops, and Settlements, treed vs other.
✓ Subdivisions: are those land use types entered by users in the Land Use Manager under any of the 12
subcategories. There is not a limit to the number of subdivisions users can enter.
Region: Any stratification of the national territory in subnational units, as defined by users (e.g., administrative regions,
ecological zones, parks, land subject to specific project activities, as well as a mix of those). Users can enter any numberof user-specific regions. If users wish to report for the entire country, only one region is to be defined.
Unit of land: is an area homogeneous for all relevant variables that qualify a land use subcategory. Under approach 1,
homogeneity is limited to the current status of the land; under Approaches 2 and 3 it depends on historical records
too. Units of land are entered in the Land Representation Manager and then transferred by the Software to therelevant calculation worksheets.
Units of land can be in a:✓ Remaining status, which means that the area did not undergo a conversion to another land use subdivision within
the last D years; where D is the transition period.
✓ Conversion status, which means that the area did undergo a conversion to another land use subdivision within
the last D years; where D is the transition period.

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