Annex 3A.2
TABLE 3A.2.1A
REPORTING TABLE FOR EMISSIONS AND REMOVALS OF CO2 AND NON-CO2 GASES FROM LULUCF IN THE REPORTING YEAR
Land-use
Category
InitialLand-use
Land-useduringreportingYear

Living Biomass

Forest Land

5A

Cropland

Forest Land5A, 5C, 5D

Grassland
Wetlands
Settlements
Other Land

Forest Land5A, 5C, 5D
Forest Land5A, 5C, 5D
Forest Land5A, 5C, 5D
Forest Land5A, 5C, 5D
Sub-Total for Forest Land
Cropland5A, 5D
Cropland5B, 5D
Cropland5B, 5D
Cropland5D
Cropland5D
Cropland
5D
Sub-Total for Cropland
Grassland
5A, 5D
Grassland
5B, 5D
Grassland
5C, 5D
Grassland
5C, 5D
Grassland
5C, 5D
Grassland
5C, 5D
Sub-Total for Grassland
Wetlands
5A, 5E
Wetlands
5B
Wetlands
5E
Wetlands
5B
Wetlands
5E
Wetlands
5E
Sub-Total for Wetlands

Grassland
Forest Land
CroplandWetlands
Settlements
Other Land
Wetlands
Forest Land
Cropland
Grassland
Settlements
Other Land

Dead Organic
MatterSoils

CO2 Emissions/Removals 2

CH4

N2O

NOx 3

CO 3

(Gg)

(Gg)

(Gg)

(Gg)

D = (A+B+C) • (-1)

Forest Land

Cropland
Forest Land
Grassland
Wetlands
Settlements
Other Land

Annual change in carbon stocks, Gg CO2

IPCC
Guidelines 1

A

B

C

∆CLFLB 5∆CLFDOM∆CLFSOMD(SEE CONTINUATION OF ROWS FOR OTHER CATEGORIES ON BACK PAGE)

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Chapter 3: LUCF Sector Good Practice Guidance

TABLE 3A.2.1A (CONTINUED)REPORTING TABLE FOR EMISSIONS AND REMOVALS OF CO2 AND NON-CO2 GASES FROM LULUCF IN THE REPORTING YEAR
Land-use
Category
InitialLand-use
Land-useduringreportingYear

Annual change in carbon stocks, Gg CO2

IPCC
Guidelines 1
Living Biomass

Other Land
Forest Land
Cropland
Grassland
Wetlands
Settlements

Soils

CO2 Emissions/Removals 2

N2O

NOx 3

CO 3

(Gg)

(Gg)

(Gg)

(Gg)

D = (A+B+C) • (-1)
A

Settlements
Forest Land
Cropland
Grassland
Wetlands
Other Land

Dead Organic
Matter

CH4

B

C

D

Settlements
5A
Settlements
5B
Settlements
5E
Settlements
5B
Settlements
5E
Settlements
5E
Sub-Total for Settlements
Other Land
5A
Other Land
5B
Other Land
5E
Other Land
5B
Other Land
5E
Other Land
5E
Sub-Total for Other Land

Other 4(pls.
specify)
Sub-Total for Other
Total
1

Headings from the IPCC Guidelines Reporting Instructions p.1.14 - 1.16: 5A - Changes in Forest and Other Woody Biomass Stocks; 5B - Forest and Grassland Conversion; 5C - Abandonment of Managed Lands; 5D Emissions and Removals from Soils, and 5E - Other.
2
For the purpose of reporting, it is necessary to reverse the sign so that the resulting value is expressed as (-) for removal or uptake and (+) for emission. Thus, negative 1 is multiplied to the resulting CO2 emission or
removal.
3

The IPCC Guidelines and this report provide methodology to estimate NOx and CO emissions for Land Use, Land-Use Change and Forestry for emissions from fires only. If you have reported additional data, you should
provide additional information (method, activity data, and emission factors) used to make these estimates.

4

This may include other non-specified sources or sinks such as HWP, etc.

5

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one landuse category as an example.

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Annex 3A.2

TABLE 3A.2.1B
REPORTING TABLE FOR EMISSIONS AND REMOVALS OF CO2 AND NON-CO2 GASES DUE TO CONVERSION OF FOREST LANDAND GRASSLAND TO OTHER LAND CATEGORIES IN THE REPORTING YEAR
Land-use
Category
InitialLand-use
Land-useduringreportingYear

Living Biomass

Dead Organic
MatterSoils

CO2 Emissions/Removals 2

CH4

N2O

NOx 3

CO 3

(Gg)

(Gg)

(Gg)

(Gg)

D = (A+B+C) • (-1)

Forest Land
Forest Land

Cropland
Grassland

Forest Land
Forest Land
Forest Land

Wetlands
5B
Settlements
5B
Other Land
5B
Sub-Total for Forest Land
Forest Land5A, 5C, 5D
Cropland5B, 5D
Wetlands
5B
Settlements
5B
Other Land
5B
Sub-Total from Grassland
Total

Grassland
Grassland
Grassland
Grassland
Grassland

Annual change in carbon stocks, Gg CO2

IPCC
Guidelines 1

5B, 5D5B, 5DA

B

C∆CLGLB 4∆CLGDOM∆CLGSOM

D

1

Headings from the IPCC Guidelines Reporting Instructions p.1.14 - 1.16: 5A - Changes in Forest and Other Woody Biomass Stocks; 5B - Forest and Grassland Conversion; 5C - Abandonment of Managed Lands; 5D Emissions and Removals from Soils, and 5E - Other.
2
For the purpose of reporting, it is necessary to reverse the sign so that the resulting value is expressed as (-) for removal or uptake and (+) for emission. Thus, negative 1 is multiplied to the resulting CO2 emission or
removal.
3

The IPCC Guidelines and this report provide methodology to estimate NOx and CO emissions for Land Use, Land-Use Change and Forestry for emissions from fires only. If you have reported additional data, you should
provide additional information (method, activity data, and emission factors) used to make these estimates.

4

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one landuse category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

TABLE 3A.2.2A
COMPILATION WORKSHEETS FOR REPORTING CO2 EMISSIONS AND REMOVALS 1
Land-use Category 2
InitialLand-use

Land-useduringreporting Year

Land
Area
(ha)

Living Biomass
Annual increasein carbon
stocks(tonnes C
yr-1)

Annual decrease Annual change inin carbon stocks
carbon stocks(tonnes C(Gg CO2
-1
yr )
yr-1)

Carbon stockchange in deadwood(tonnes C
yr-1)

Carbon stockchange in litter(tonnes C
yr-1)

C = (A-B) •10-3 • 44/12
Forest Land
Cropland
Grassland
Wetlands
Settlements
Other Land
Cropland
Forest Land
Grassland
Wetlands
Settlements
Other Land
Grassland
Forest Land
CroplandWetlands
Settlements
Other Land
Wetlands
Forest Land
Cropland
Grassland
Settlements
Other Land

Forest Land
Forest Land
Forest Land
Forest Land
Forest Land
Forest Land
Sub-total for Forest Land
CroplandCroplandCroplandCroplandCroplandCroplandSub-total for Cropland
Grassland
Grassland
Grassland
Grassland
Grassland
Grassland
Sub-total for Grassland
Wetlands
Wetlands
Wetlands
Wetlands
Wetlands
Wetlands
Sub-total for Wetlands

Soils3

Dead Organic Matter
Annual change incarbon stock(Gg CO2
yr-1)

Carbon stockchange inmineral soils(tonnes C
yr-1)

F = (D+E) •10-3 • 44/12

Carbon stock
Annual change inchange in organiccarbon stocksoils(Gg CO2(tonnes C
yr-1)
yr-1)
I = (G+H) •10-3 • 44/12

A

B

C

D

E

F

G

H

I

∆CLFG 4

∆CLFL

∆CLFLB∆CLFDW∆CLFLT∆CLFDOM∆CLFMineral∆CLFOrganic∆CLFSoils(SEE CONTINUATION OF ROWS FOR OTHER CATEGORIES ON BACK PAGE)
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Annex 3A.2
TABLE 3A.2.2A (CONTINUED)COMPILATION WORKSHEETS FOR REPORTING CO2 EMISSIONS AND REMOVALS 1
Land-use Category
InitialLand-use

Land-useduringreporting Year

Land
Area
(ha)

Living Biomass
Annualincrease incarbon stocks(tonnes C
yr-1)

Annual decrease Annual change inin carbon stocks
carbon stocks(tonnes C(Gg CO2
yr-1)
yr-1)

Carbon stockchange in deadwood(tonnes C
yr-1)

Carbon stockchange in litter(tonnes C
yr-1)

C = (A-B) •10-3 • 44/12
A
Settlements
Forest Land
Cropland
Grassland
Wetlands
Other Land
Other Land
Forest Land
Cropland
Grassland
Wetlands
Settlements

B

Soils 3

Dead Organic MatterC

Annual change
in carbon stock(Gg CO2
yr-1)

Carbon stockchange inmineral soils(tonnes C
yr-1)

Carbon stockchange inorganic soils(tonnes C
yr-1)

F = (D+E) •10-3 • 44/12
DEF

Annual change incarbon stock(Gg CO2
yr-1)
I = (G+H) •10-3 • 44/12

G

H

I

Settlements
Settlements
Settlements
Settlements
Settlements
Settlements
Sub-total for Settlements
Other Land
Other Land
Other Land
Other Land
Other Land
Other Land
Sub-total for Other Land

Other (pls.
specify) 2
Sub-total for Other
Total
1
The sign convention for net carbon changes in columns C, F, and I are: net gain (+) and net loss (-).
2

May include other non-specified sources or sinks such as HWP, etc.

3

An additional column can be added to include the change in carbon stock in soils due to liming.

4

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one landuse category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

TABLE 3A.2.2B
COMPILATION WORKSHEETS FOR REPORTING NON-CO2 EMISSIONS 1
Land-useLand
Category
Area
Initial LandLand-use;(ha)usereportingYear
Forest Land
Forest Land
Cropland
Forest Land
Grassland
Forest Land
Wetlands
Forest Land
Settlements
Forest Land
Other Land
Forest Land
Sub-total for Forest Land
CroplandCropland
Forest Land
Cropland
Grassland
CroplandWetlands
CroplandSettlements
Cropland
Other Land
CroplandSub-total for Cropland
Grassland
Grassland
Forest Land
Grassland
Cropland
Grassland
Wetlands
Grassland
Settlements
Grassland
Other Land
Grassland
Sub-total for Grassland
Wetlands
Wetlands
Forest Land
Wetlands
CroplandWetlands
Grassland
Wetlands
Settlements
Wetlands
Other Land
Wetlands
Sub-total for Wetlands

CH4
(Gg)
Biomass2

IPCC Good Practice Guidance for LULUCF

Soils

N2O
(Gg)
Total

Biomass2

Soils3

NOx
(Gg)
Total

Biomass2

Soils

CO
(Gg)
Total

Biomass2

Soils

Total

3.194

Annex 3A.2
TABLE 3A.2.2B (CONTINUED)COMPILATION WORKSHEETS FOR REPORTING NON-CO2 EMISSIONS 1
Land-use
Category
Initial Landuse
Settlements
Forest Land
Cropland
Grassland
Wetlands
Other Land
Other Land
Forest Land
Cropland
Grassland
Wetlands
Settlements

Land
Area

Land-use;(ha)reportingYear
Settlements
Settlements
Settlements
Settlements
Settlements
Settlements
Sub-total for Settlements
Other Land
Other Land
Other Land
Other Land
Other Land
Other Land
Sub-total for Other Land

CH4
(Gg)
Biomass2

Soils

N2O
(Gg)
Total

Biomass2

Soils3

NOx
(Gg)
Total

Biomass2

Soils

CO
(Gg)
Total

Biomass2

Soils

Total

Other (pls. specify)
Sub-total for Other
Total
1

All units should be reported in gigagram (Gg). To convert unit from “kg N2O-N” to Gg N2O, multiply the value (from the worksheets) by 44/28 and 10-6. Similar to the convention used in the worksheets, the sign forremoval (uptake) is positive (+) and for emission is negative (-).

2

Disturbances to woody biomass growth may occur only in forest land and grassland. Non-CO2 emissions from prescribed burning of savanna (grassland) are reported in Chapter 4 of the IPCC Guidelines.

3

Fertilisation is practiced in forest land, cropland, and grassland. N2O emissions from the use of N-fertilisers in cropland are reported in Chapter 4 of the IPCC Guidelines.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet
Land-use
Category 2
InitialLand useFL

Land-useduringreportingYear

FL

Forest Land
Forest Land Remaining Forest LandFL-1a: Annual change in carbon stocks in living biomass (includes above and below ground biomass) 1
1 of 4
Subcategories for
ReportingYear 3

Area of forest landremaining forest
land
(ha)

Average annual
net increment involume suitablefor industrial
processing

Basic wood density(tonnes d.m.
per m-3 fresh volume)(m3 ha-1 yr-1)

Biomass Expansion factor
for conversion of annual
net increment (includingbark) to above ground tree
biomass increment

Average annual
aboveground biomass
increment

Root-shoot ratio
appropriate toincrements

Average annual biomass
increment above andbelow ground(tonnes d.m. ha-1 yr-1)(dimensionless)(tonnes d.m ha-1 yr-1)(dimensionless)

E=B•C•D

G = E • (1+F)

A

B

C

D

E

F

G

A

IV

D

BEF1

GW

R

GTOTAL(a)(b)(c)
Sub-total

Total
1

Calculations are based on default method (see Section 3.2.1.1)

2

FL stands for forest land. See Chapter 2 for approaches in representing land areas.

3

Land use should be further divided according to forest type and climatic zones in the country.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest LandFL-1a: Annual change in carbon stocks in living biomass (includes above and below ground biomass)
2 of 4Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Carbon fraction of dry
matterAnnual increase in carbon
due to biomass increment

Annually extracted
volume of roundwood(default is 0.5)

(tonnes C yr-1)(m3 yr-1)-1(tonnes C tonne d.m. )(b)

Biomass density(tonnes d.m.
m-3 fresh volume)

I=A•G•H

Biomass expansion factor
for converting volumes ofextracted roundwood to total
aboveground biomass(including bark)

Fraction of biomass left
to decay in forest(dimensionless)(dimensionless)

H

I

J

K

L

M

CF

∆CFFG

H

D

BEF2

fBL

(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest LandFL-1a: Annual change in carbon stocks in living biomass (includes above and below ground biomass)
3 of 4Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Annual carbon loss due tocommercial fellings(tonnes C yr-1)

Annual volume offuelwood
gathering(m3 yr-1)

Biomass density(tonnes d.m.
m-3 fresh volume)

N = J • K • L • (1-M) • H(b)Biomass expansion factor
for converting volumes ofextracted roundwood tototal aboveground biomass(including bark)(dimensionless)

Annual carbon loss due tofuelwood gathering

Forest areas affectedby disturbances

Average biomass
stock of forest areas(tonnes C yr-1)(ha yr-1)(tonnes d.m. ha-1)

R=O•P•Q•H

N

O

P

Q

R

S

T

Lfellings

FG

D

BEF2

Lfuelwood

AdisturbanceBW(c)Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest LandFL-1a: Annual change in carbon stocks in living biomass (includes above and below ground biomass)
4 of 4Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Fraction of biomass left to decay inforestAnnual other losses of carbon-1(tonnes C yr )(dimensionless)(b)

V = S • T • (1-U) • H

Annualdecrease in carbon due to biomass
loss

Annual change in carbon stocks in living
biomass(tonnes C yr-1)(tonnes C yr-1)

W = N+R+V

X = I-W

U

V

W

X

fBL

Lother losses∆CFFL∆CFFLB(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1b: Annual change in carbon stocks in dead organic matter (dead wood and litter) 1
1 of 3Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Area of managed forest landremaining forest land(b)

Annual transfer into deadwood(tonnes d.m. ha-1 yr-1)(ha)Annual transfer out ofdead wood(tonnes d.m.
ha-1 yr-1)

Carbon fraction of dry
matterAnnual change of carbon indead wood(default is 0.5)

(tonnes C yr-1)

Reference stock of litter
under native, unmanaged
forest corresponding tostate i(tonnes C (tonne d.m.)-1)

E = A • (B-C) • D(tonnes C ha-1)

A

B

C

D

E

F

A

Binto

Bout

CF

∆CFFDW

LTref(i)(c)
Sub-total

Total
1

The calculation is based on Tier 2 since Tier 1 assumes that the net change in carbon in dead wood and litter is zero.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1b: Annual change in carbon stocks in dead organic matter (dead wood and litter)2 of 3Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Adjustment factor reflecting
the effect of management
intensity or practices on
LTref(i) in state i

Adjustment factor reflecting
a change in the disturbance
regime on LTref (i) in state i

Reference stock of litter
under previous state j(tonnes C ha-1)(tonnes C ha-1)(dimensionless)(dimensionless)(b)

Stable litter stock
under previous state i

I=F•G•H

Adjustment factor reflecting
the effect of management
intensity or practices on
LTref (j)in state j

Adjustment factor
reflecting a change in the
disturbance regime on
LTref (j)in state j(dimensionless)(dimensionless)

G

H

I

J

K

L

fmgt_intensity ifdist_regime i

Ci

LTref (j)fmgt_intensity jfdist_regime j(c)Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1b: Annual change in carbon stocks in dead organic matter (dead wood and litter)3 of 3Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Stable litter stock underprevious state j

Forest area undergoing atransition from state i to j

(tonnes C ha-1)(ha)Time period of thetransition from state ito jAnnual litter carbon stockchangeAnnual change in carbon
stocks in dead organic matter(tonnes C yr-1)(tonnes C yr-1)

P = (M-I) • N / O

Q = E+P

Default is 20 yrs
M=J•K•L

(b)

(yr)

M

N

O

P

Q

Cj

Aij

Tij

∆CFFLT∆CFFDOM(c)
Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1c1: Annual change in carbon stocks in mineral soils 1
1 of 2Land-use
Category 2
InitialLand use
Land useduringreportingYear

Subcategories for
ReportingYear 3

Forest area
undergoing atransition fromstate i to j(ha)Time period of thetransition from
SOCi to SOCj
(default is
20 yr)

Reference carbon
stock under native,
unmanaged forest on
a given soil
(tonnes C ha-1)

Adjustment factor
reflecting the effect of achange from the native
forest to the forest type instate i

Adjustment factor
reflecting the effectof management
intensity or practices
on forest in state i(dimensionless)(dimensionless)

(yr)

FL

FL

Adjustment factor
reflecting the effect of achange in the
disturbance regime tostate i with respect tothe native forest(dimensionless)Stable soil organiccarbon stock underprevious state i(tonnes C ha-1)
G=C•D•E•F

A

B

C

D

E

F

G

Aij

Tij

SOCREF

fforest typei

fman intensityi

fdist regimei

SOC i

(a)
(b)
(c)
Sub-total

Total
1

The calculation is based on Tier 2 since Tier 1 assumes that the net change in carbon in mineral soil, for forest land remaining forest land is zero.

2

FL stands for forest land. See Chapter 2 for approaches in representing land areas.

3

Land use may be further divided according to forest type or tree species, national land classification system, or ecological zones.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1c1: Annual change in carbon stocks in mineral soils
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

Reference carbon stock
under native, unmanaged
forest on a given soil

Adjustment factor reflecting
the effect of a change fromthe native forest to the forest
type in state j(tonnes C ha-1)(dimensionless)(b)

Adjustment factor
reflecting the effect ofmanagement intensity
or practices on forest in
state jAdjustment factor
reflecting the effect of achange in the disturbance
regime to state j withrespect to the native forest(dimensionless)(dimensionless)Stable soil organic carbon
stock under current state j

Annual soil carbon stockchange(tonnes C ha-1)(tonnes C yr-1)

L=H•I•J•K

M = (L-G) • A /B

H (= C)

I

J

K

L

M

SOCREF

fforest typej

fman intensityj

fdist regimej

SOC j∆CFFMineral(c)
Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1c2: Annual change in carbon stocks in organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

FL

(b)

Area of drained organic forest soils(ha)Emission factor for CO2 from drained organic forest soils-1-1(tonnes C ha yr )CO2 emissions from drained organic forest soils(tonnes C yr-1)
C=A•B

A

B

C

ADrained

EFDrainage∆CFFOrganic(c)Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1c3: Annual change in carbon stocks in soils (summary worksheet)
1 of 1

Annual change in carbon stock change in mineral soils-1(tonnes C yr )CO2 emissions from drained organic soils-1(tonnes C yr )Annual change in carbon stock in soils(tonnes C yr-1)
C = A+B

A

B

C∆CFFMineral∆CFFOrganic∆CFFSoils

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Forest Land Remaining Forest Land
FL-1d: Non-CO2 emissions from vegetation fires
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear

FL

Area burnt(ha)

Mass of available
fuel(kg d.m. ha-1)

Combustion
efficiency or
fraction of
biomass
combusted(dimension-less)

Emission factor
for each GHG(g /kg d.m.)CH4 Emissions
from fires

CO Emissions fromfires

N2O Emissions
from fires

NOx Emissions
from fires(tonnes CH4)

(tonnes CO)(tonnes N2O)

(tonnes NOx)

E=A•B•C•D• 10-6

F=A•B•C•D• 10-6

G=A•B•C•D• 10-6

H=A•B•C•
D • 10-6

F

G

H

A

B

C

D

E

A

B

C

DCH4

CH4

FL
(a)

DCO
DN2O
DNOx

CO
N2O
NOx

(b)

(c)

Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest LandFL-2a: Annual change in carbon stocks in living biomass (includes above and below ground biomass)
1 of 1

Method follows Worksheet
FL-1a: Annual change in carbon stocks in living
biomass (includes above and below ground biomass) in
Forest Land Remaining Forest Land

Method follows Worksheet
FL-1a: Annual change in carbon stocks in living biomass(includes above and below ground biomass) in Forest
Land Remaining Forest Land

Annual change in carbon stocks in biomass from landuse conversion to forest land
(tonnes C yr-1)
C = A+B

A

B

C

∆CLFG

∆CLFL

∆CLFLB

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest LandFL-2b: Annual change in carbon stocks in dead organic matter (dead wood and litter) 1
1 of 2Land-use
Category 2
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear 3

Area of land
converted toforest landthrough naturalregeneration(ha)Standing
biomass stockin terms ofcarbon in
naturally
regenerated
forestMortality ratein naturally
regenerated
forest(dimensionless)(tonnes d.m.
ha-1)

CL

FL

Annual transfer
into dead woodfor naturally
regenerated
forest area

Annual transfer
out of dead woodfor naturally
regenerated forest
area(tonnes d.m.
ha-1 yr-1)(tonnes d.m.
ha-1 yr-1)

Area of land
converted into
forest landthroughestablishment ofplantations

Standing biomass
stock in terms ofcarbon in
artificiallyregenerated forest(tonnes d.m. ha-1)

Mortality rate in
artificiallyregenerated
forestAnnual transfer into
dead wood for
artificiallyregenerated forest
area(dimensionless)(tonnes d.m.
ha-1 yr-1)

(ha)

D=B•C

I=G•H

A

B

C

D

E

F

G

H

I

ANatR

BstandingNatR

MNatR

BintoNatRBoutNatR

AArtR

BstandingArtR

MArtR

BintoArtR

(a)
(b)
(c)
Sub-total

GL

FL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

FL

(a)
(b)
(c)
Sub-total

Total
1

The calculation is based on Tier 2 since Tier 1 assumes that the net change in carbon in dead wood and litter is zero.

2

FL stands for forest land; CL for cropland; GL for grassland; WL for wetlands, SL settlements, and OL for other lands. See Chapter 2 for approaches in representing land areas.

3

Land use may be further divided according to forest type or tree species, national land classification system, or ecological zones.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

1B - Land Converted to Forest Land
Land Converted to Forest LandFL-2b: Annual change in carbon stocks in dead organic matter (dead wood and litter)2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

FL

Annual transfer outof dead wood for
artificiallyregenerated forest
area(tonnes d.m. ha-1
yr-1)

Carbon fractionof dry matter(default is 0.5)
(tonnes C(tonne d.m.)-1 )Annual change incarbon stocks in deadwood

Annual change in litter
carbon for naturally
regenerated forest

Annual change in litter
carbon for artificiallyregenerated forest

Annual change incarbon stocks in litter

Annual change incarbon stocks in deadorganic matter(tonnes C yr-1)(tonnes C ha-1 yr-1)(tonnes C ha-1 yr-1)(tonnes C yr-1)(tonnes C yr-1)

O = (A • M)+(F • N)

P= L+O

L = [A • (D-E) + F •(I-J)] • K

J

K

L

M

N

O

P

Bout ArtR

CF∆CLFDW 1∆CNatR∆CArtR∆CLFLT∆CLFDOM

(a)
(b)
(c)
Sub-total

GL

FL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

FL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest Land
FL-2c1: Annual change in carbon stocks in mineral soils 1
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

FL

Total afforested land
derived from former
cropland or grassland

(b)

(ha)

Reference carbon stock
under native, unmanaged
forest on a given soil,
SOCref(tonnes C ha-1)

Stable soil organic carbon on
previous land use, either croplandor grassland, SOCNon-forest Land
(tonnes C ha-1)

Duration of the transition from
SOCNon-forest Land to SOCref

Change in carbon stock in mineral
soils

(yr)

(tonnes C yr-1)
E = (B-C) • A / D

A

B

C

D

E

AAFF,xSOCref

SOCNon-forest_land

TAFF∆CLFMineral 2(c)
Sub-total
GL

FL

(a)
(b)
(c)
Sub-total

Total
1This LULUCF Good Practice Guidance provides default values only for cropland and grassland converted into forest land.

2

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest Land
FL-2c2: Annual change in carbon stocks in organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

FL

Area of drained organic soils in land converted to forest land(b)

Emission factor for CO2 from drainedorganic forest soils

(ha)

-1

-1

CO2 emissions from drained organic soils(tonnes C yr-1)(tonnes C ha yr )
C=A•B
A

B

C

ADrained

EFDrainage∆CLFOrganic 1(c)Sub-total
GL

FL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

FL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest Land
FL-2c3: Annual change in carbon stocks in soils (summary worksheet)
1 of 1

Annual soil carbon stock change in mineral soils-1(tonnes C yr )CO2 emissions from drained organic soils-1(tonnes C yr )Annual change in carbon stocks in soils(tonnes C yr-1)
C = A+B

A

B

C∆CLFMineral∆CLFOrganic∆CLFSoils

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Forest Land
Land Converted to Forest Land
FL-2d: Non-CO2 emissions from vegetation fires
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

FL

Area burnt(ha)

Mass of available
fuel present(kg d.m. ha-1)

Combustion
efficiency or
fraction of
biomass
combusted(dimension-less)

Emission factor
for each GHG

CH4 Emissions
from fires

CO Emissions fromfires

N2O Emissions
from fires

NOx Emissions
from fires(g /kg d.m.)(tonnes CH4)

(tonnes CO)

tonnes (N2O)(tonnes NOx)

E=A•B•C•D• 10-6

F=A•B•C•D• 10-6

G=A•B•C•D• 10-6

H=A•B•C•D• 10-6

D
DCH4

E

F

G

H

A

B

C

A

B

C

DCO
DN2O
DNOx

CH4
CO
N2O
NOx

(b)

Sub-total
GL

FL

(a)

(b)

Subtotal
Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1a: Annual change in carbon stocks in living biomass 1
1 of 1Land-use
Category 2
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear 3

CL

(a)

CL

Annual area of croplandwith perennial woody
biomass

Annual growth rate of perennial
woody biomass(tonnes C ha-1 yr-1)(ha)Annual carbon stock in biomass
removed(removal or harvest)(tonnes C ha-1 yr-1)

Annual change in carbon stocks inbiomass(tonnes C yr-1)
D = A • (B-C)

(b)

A

B

C

D

A

G

L

∆CCCLB(c)
Sub-total

Total
1

The change in biomass is only estimated for perennial woody crops. For annual crops, increase in biomass stocks in a single year is assumed equal to biomass losses from harvest and mortality inthat same year – thus there is no net accumulation of biomass carbon stocks.

2

CL stands for cropland. See Chapter 2 for approaches in representing land areas.

3

Land use should be further divided according to type of perennial woody vegetation and climate zones.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1c1: Annual change in carbon stocks in mineral soils
1 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear

Land area of each parcel1

Inventory time period

Reference
carbon stock(default is 20 yr)(tonnes C ha-1)(ha)Stock change factor forland use or land-use
change type in the
beginning of inventory
year

Stock change factor for
management regime in
the beginning of
inventory year

Stock change factor for input
of organic matter in the
beginning of inventory year

(dimensionless)(dimensionless)(dimensionless)

CL

CL

A

B

C

D

E

F

A

T

SOCrefFLU(0-T)

FMG(0-T)

FI(0-T)

(a)
(b)
(c)
Sub-total

Total
1

Major cropland system in the country should be covered.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1c1: Annual change in carbon stocks in mineral soils
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

CL

Soil organic carbon stock at
T years (beginning of
inventory year)(tonnes C ha-1)

Stock change factor forland use or land-use
change type in current
inventory year

Stock change factor for
management regime incurrent inventory year

Stock change factor for
input of organic matter incurrent inventory year

Soil organic carbon
stock in current
inventory year

(dimensionless)(dimensionless)(tonnes C ha-1)

Annual change in carbon
stocks in mineral soils(tonnes C yr-1)(dimensionless)
G=C•D•E•F(b)

K=C•H•I•J

L = [(K-G) • A] / B

G

H

I

J

K

L

SOC(0-T)

FLU(0)

FMG(0)

FI(0)

SOC0

∆CCCMineral(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1c2: Annual change in carbon stocks in organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

CL

Land area of organic soils in climate type c

(b)

(ha)

Emission factor for climate type c-1-1(tonnes C ha yr )CO2 emissions from cultivated organic soils(tonnes C yr-1)
C=A•B

A

B

C

A

EF

∆CCCOrganic(c)Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1c3: Carbon emissions from agricultural lime application
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

CL

(a)

CL

(b)

Type of lime

Total Annual amount of lime applied-1

Emission Factor (carbonate carbon contentsof the materials)(tonnes lime yr )Annual CO2 emissions from agricultural
lime application(tonnes C yr-1)(tonnes C/tonne lime)
D=B•C
A

B

C

D

type

AmountEF∆CCC Liming(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandCropland Remaining CroplandCL-1c4: Annual soil carbon stock change in croplands
1 of 1

Annual soil carbon stock change inmineral soils-1(tonnes C yr )CO2 emissions from cultivated organic
soils
-1

(tonnes C yr )CO2 Emissions from liming-1

Annual change in carbon stocks in soils(tonnes C yr-1)(tonnes C yr )C = A-B-C

A

B

C

D

∆CCCMineral∆CCCOrganic∆CCCLiming∆CCCSoils

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2a: Annual change in carbon stocks in living biomass
1 of 1Land-use
Category 1
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear 2

Annual area of land
converted to cropland

Carbon stocks in biomass
immediately afterconversion to cropland(ha yr-1)(tonnes C ha-1)

Carbon stocks inbiomass immediately
before conversion tocropland

Carbon stock change per
area for that type of
conversion when land isconverted to cropland

Change in carbon stockfrom one year of
cropland growth(tonnes C ha-1)(tonnes C ha-1)(tonnes C ha-1)CL(tonnes C yr-1)
F = A • (D+E)

D = B-CFL

Annual change in carbon
stocks in living biomass inland converted to cropland

A

B

C

D

E

F

AConversion

CAfterCBeforeLConversion∆CGrowth∆CLCLB 3

(a)
(b)
(c)
Sub-total

GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

FL stands for forest land; CL for cropland; GL for grassland; WL for wetlands, SL settlements, and OL for other land. See Chapter 2 for approaches in representing land areas.

2

Land use should be further divided according to type of perennial woody vegetation and climate zones.

3

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2c1: Annual change in carbon stocks in mineral soils
1 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

CL

Area of land converted to a
cropland system1
(ha)

(b)

Inventory time period(default is 20 yr)

Reference carbon stock-1(tonnes C ha )Stock change factor forland use or land-use
change type in the initial
year (pre-conversion)

Stock change factor for
management regime in
the initial year (preconversion)(dimensionless)(dimensionless)

Stock change factor for input
of organic matter in the initial
year (pre-conversion)(dimensionless)

A

B

C

D

E

F

A

T

SOCrefFLU(0-T)

FMG(0-T)

FI(0-T)(c)
Sub-total
GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

Major cropland system in the country should be covered.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2c1: Annual change in carbon stocks in mineral soils
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

CL

Soil organic carbon stock in
the initial year (preconversion)(tonnes C ha-1)

Stock change factor forland use or land-use
change type in current
inventory year

Stock change factor for
management regime incurrent inventory year

Stock change factor for
input of organic matter incurrent inventory year

Soil organic carbon
stock in current
inventory year

(dimensionless)(dimensionless)(tonnes C ha-1)

Annual change in carbon
stocks in mineral soils(tonnes C yr-1)(dimensionless)
G=C•D•E•F(b)

K=C•H•I•J

L = [(K-G) • A] / B

G

H

I

J

K

L

SOC(0-T)

FLU(0)

FMG(0)

FI(0)

SOC0

∆CLCMineral 1(c)
Sub-total
GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2c2: Annual change in carbon stocks in organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

CL

Land area of organic soils in climate type c which areconverted to cropland(b)

Emission factor for climate type c-1-1(tonnes C ha yr )CO2 emissions from cultivated organic soils(tonnes C yr-1)

(ha)
C=A•B
A

B

C

A

EF

∆CLCOrganic 1(c)Sub-total
GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

IPCC Good Practice Guidance for LULUCF

3.224

Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2c3: Carbon emissions from agricultural lime application
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

CL

Type of lime

Total Annual amount of lime applied-1

Emission Factor (carbonate carbon contentsof the materials)

Annual CO2 emissions from agricultural
lime application(tonnes C/tonne lime)(tonnes C yr-1)(tonnes lime yr )

D=B•C

(b)

A

B

C

D

type

AmountEF∆CLCLiming 1(c)
Sub-total
GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2c4: Annual soil carbon stock change in croplands
1 of 1

Annual soil carbon stock change inmineral soils-1(tonnes C yr )Carbon emissions from cultivatedorganic soils-1

CO2 Emissions from liming-1(tonnes C yr )Annual change in carbon stocks in soils(tonnes C yr-1)(tonnes C yr )C = A-B-C

A

B

C

D

∆CLCMineral∆CLCOrganic∆CLCLiming∆CLCSoil

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

CroplandLand Converted to CroplandCL-2d: Annual emissions of N2O from mineral soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

IPCC default emission factor
used to calculate emissions fromagricultural land caused by added
N, whether in the form of mineral
fertilisers, manures, or crop
residues

N released annually by net soilorganic matter mineralisation as aresult of the disturbance(See Note 1 below)

CL(kg N2O-N yr-1)

N2O emissions as a result of the disturbanceassociated with land-use conversion of forest,
grassland or other land to cropland(kg N2O-N yr-1)(kg N yr-1)

C=A•B

D=C

A

B

C

D

EF1

Nnet-minN2Onet-min-N

N2O EmissionLC 2(kg N2O-N/ kg N)

FL

Additional emissions arising from the land-use
change(a)(b)(c)
Sub-total

GL

CL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

CL

(a)
(b)
(c)
Sub-total

Total
1

Column C = value of Column A in Worksheet CL-2c4 divided by the C:N ratio (see Equation 3.3.15). The default value for the C:N ratio is 15.

2

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1a: Annual change in carbon stocks in living biomass 1
1 of 2Land-use
Category 2
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear 3

GL

(a)

GL

Area of grassland covered
with perennial woody
biomass

Average annual biomass
growth of perennial
woody biomass(ha)(tonnes d.m. ha-1 yr-1)

Average annual biomass loss of
perennial woody biomass

Change in above- and belowgroundliving perennial woody biomass

Area of grassland covered withgrasses(tonnes d.m. ha-1 yr-1)(tonnes d.m. yr-1)(ha)

D = A • (B-C)

(b)

A

B

C

D

E

Aperennial

Gperennial

Lperennial∆Bperennial

Agrasses(c)
Sub-total

Total
1

The worksheet is based on Tier 2 method. The Tier 1 assumption is no change in living biomass carbon stocks.

2

GL stands for grassland. See Chapter 2 for approaches in representing land areas.

3

Land-use should be further divided according to grassland type and climate zone.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1a: Annual change in carbon stocks in living biomass
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Average annual biomass
growth of grasses

Average annual biomass
loss of grasses

Change in belowground biomass ofgrasses

Carbon fraction of dry matter(default is 0.5)

Change in carbon stocks in living
biomass(tonnes d.m. ha-1 yr-1)(tonnes d.m. ha-1 yr-1)(tonnes d.m. yr-1)(tonnes C tonne d.m.-1 )(tonnes C yr-1)

H = E • (F-G)(b)

J = (D+H) • I

F

G

H

I

J

Ggrasses

Lgrasses∆Bgrasses

CF∆CGGLB(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1c1: Annual change in carbon stocks in mineral soils
1 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Land area of each parcel(ha)

Inventory time period(default is 20 yr)

Reference carbon stock-1(tonnes C ha )Stock change factor forland use or land-use
change type in the
beginning of inventory
year

Stock change factor for
management regime in
the beginning of
inventory year

Stock change factor for input
of organic matter in the
beginning of inventory year
(dimensionless)(dimensionless)(dimensionless)

(b)

A

B

C

D

E

F

A

T

SOCrefFLU(0-T)

FMG(0-T)

FI(0-T)(c)
Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1c1: Annual change in carbon stocks in mineral soils
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Soil organic carbon stock at
T years (beginning of
inventory year)(tonnes C ha-1)

Stock change factor forland use or land-use
change type in current
inventory year

Stock change factor for
management regime incurrent inventory year

Stock change factor for
input of organic matter incurrent inventory year

(dimensionless)(dimensionless)

Annual change in carbon
stocks in mineral soils(tonnes C yr-1)(tonnes C ha-1)

L = [(K-G) • A] / B(dimensionless)

G=C•D•E•F(b)

Soil organic carbon
stock in current
inventory year

K=C•H•I•J

G

H

I

J

K

L

SOC(0-T)

FLU(0)

FMG(0)

FI(0)

SOC0

∆CGGMineral(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1c2: Annual change in carbon stocks in cultivated organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Land area of organic soils in climate type c

(b)

(ha)

Emission factor for climate type c-1-1(tonnes C ha yr )CO2 emissions from cultivated organic soils(tonnes C yr-1)
C=A•B

A

B

C

A

EF

∆C GGOrganic(c)Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1c3: Annual carbon emissions from agricultural lime application
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Type of lime

Total Annual amount of lime applied-1

Emission Factor (carbonate carbon contentsof the materials)

Annual carbon emissions from agricultural
lime application(tonnes C/tonne lime)(tonnes C yr-1)(tonnes lime yr )

D=B•C

(b)

A

B

C

D

type

AmountEF∆C GGLiming(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1c4: Annual soil carbon stock change in grassland
1 of 1

Annual soil carbon stock change inmineral soils-1(tonnes C yr )CO2 emissions from cultivated organic
soils
-1

(tonnes C yr )Annual carbon emissions fromagricultural lime application-1

Annual change in carbon stocks in soils(tonnes C yr-1)(tonnes C yr )C = A-B-C

A

B

C

D

∆CGGMineral∆C GGOrganic∆C GGLiming∆CGGSoils

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Grassland Remaining Grassland
GL-1d: Non-CO2 emissions from vegetation fires
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

GL

(a)

GL

Area ofgrasslandburnedMass of available
fuel(kg d.m. ha-1)(ha)Combustion
efficiency or
fraction of
biomass
combusted

Emission factor
for each GHG(g /kg d.m.)(dimension-less)
A

B

C

A

B

C

D
DCH4
DCO
DN2O
DNOx

CH4 Emissions
from fires

CO Emissions fromfires

N2O Emissions
from fires

NOx Emissions
from fires(tonnes CH4)

(tonnes CO)

tonnes (N2O)(tonnes NOx)

E=A•B•C•D• 10-6

F=A•B•C•D• 10-6

G=A•B•C•D• 10-6

H=A•B•C•D• 10-6

E

F

G

H

CH4
CO
N2O
NOx

(b)

(c)

Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2a: Annual change in carbon stocks in living and dead biomass
1 of 1Land-use
Category 1
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear 2

FL

(a)

GL

Area of land converted tograssland from some initialuse

Carbon stocks in biomass
immediately afterconversion to grassland(ha yr-1)(tonnes C ha-1)

Carbon stocks inbiomass immediately
before conversion to
grassland(tonnes C ha-1)

Carbon stock change per
area for that type of
conversion(tonnes C ha-1)

Carbon stocks from one
year of growth ofgrassland vegetation
after conversion

Annual change in carbon
stocks in living biomass(tonnes C ha-1)

F = A • (D+E)

D = B-C(b)(tonnes C yr-1)

A

B

C

D

E

F

AConversion

CAfterCBeforeLConversion∆CGrowth∆CLGLB 3(c)
Sub-total
CL

GL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

GL

(a)
(b)
(c)
Sub-total

Total
1

FL stands for forest land; CL for cropland; GL for grassland; WL for wetlands, SL settlements, and OL for other lands. See Chapter 2 for approaches in representing land areas.

2

Land use should be further divided according to grassland type and climate zone.

3

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2c1: Annual change in carbon stocks in mineral soils
1 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

GL

Area of land converted tograssland from some initial
use

(b)

Inventory time period(default is 20 yr)

Reference carbon stock-1(tonnes C ha )Stock change factor forland use or land-use
change type in the initial
year (pre-conversion)

Stock change factor for
management regime in
the initial year (preconversion)(dimensionless)(dimensionless)(ha)

Stock change factor for input
of organic matter in the initial
year (pre-conversion)(dimensionless)

A

B

C

D

E

F

A

T

SOCrefFLU(0-T)

FMG(0-T)

FI(0-T)(c)
Sub-total
CL

GL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

GL

(a)
(b)
(c)
Sub-total

Total

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2c1: Annual change in carbon stocks in mineral soils
2 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

GL

Soil organic carbon stock in
the initial year (preconversion)(tonnes C ha-1)

Stock change factor forland use or land-use
change type in current
inventory year

Stock change factor for
management regime incurrent inventory year

Stock change factor for
input of organic matter incurrent inventory year

(tonnes C ha-1)(dimensionless)(dimensionless)(dimensionless)

G=C•D•E•F(b)

Soil organic carbon
stock in current
inventory year

K=C•H•I•J

Annual change in carbon
stocks in mineral soils(tonnes C yr-1)
L = [(K-G) •A] / B

G

H

I

J

K

L

SOC(0-T)

FLU(0)

FMG(0)

FI(0)

SOC0

∆CLGMineral 1(c)
Sub-total
CL

GL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

GL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2c2: Annual change in carbon stocks in cultivated organic soils
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

GL

Land area of organic soils in climate type c which areconverted to grassland(b)

Emission factor for climate type c-1-1(tonnes C ha yr )CO2 emissions from cultivated organic soils(tonnes C yr-1)

(ha)
C=A•B
A

B

C

A

EF

∆C LGOrganic 1(c)Sub-total
CL

GL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

GL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2c3: Annual carbon emissions from agricultural lime application
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

GL

(b)

Type of lime

Total annual amount of lime applied-1

Emission Factor(carbonate carbon contents of the materials)(tonnes lime yr )Annual carbon emissions from agricultural
lime application(tonnes C yr-1)(tonnes C/tonnes lime)
D=B•C
A

B

C

D

type

AmountEF∆C LGLiming 1(c)
Sub-total
CL

GL

(a)
(b)
(c)
Sub-total

WL, SL,
OL

GL

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2c4: Annual soil carbon stock change in grassland
1 of 1

Annual change in carbon stocks inmineral soils-1(tonnes C yr )CO2 emissions from cultivated organic
soils
-1

(tonnes C yr )Annual carbon emissions fromagricultural lime application-1

Annual change in carbon stocks in soils(tonnes C yr-1)(tonnes C yr )C = A-B-C

A

B

C

D

∆CLGMineral∆C LGOrganic∆C LGLiming∆CLGSoils

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Grassland
Land Converted to Grassland
GL-2d: Non-CO2 emissions from vegetation fires
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

GL

(a)

Area ofgrasslandburnedBiomass of available
fuel present(kg d.m. ha-1)(ha)Combustion
efficiency or
fraction of
biomass
combusted(dimension-less)

Emission factor
for each GHG

CH4 Emissions
from fires

CO Emissions fromfires

N2O Emissions
from fires

NOx Emissions
from fires(g /kg d.m.)(tonnes CH4)

(tonnes CO)

tonnes (N2O)(tonnes NOx)

E=A•B•C•D• 10-6

F=A•B•C•D• 10-6

G=A•B•C•D• 10-6

H=A•B•C•D• 10-6

D
DCH4

E

F

G

H

A

B

C

A

B

C

DCO
DN2O
DNOx

CH4
CO
N2O
NOx

(b)

Sub-total
CL

GL

(a)

(b)

Subtotal
Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Wetlands
Wetlands Remaining Wetlands (Organic soils managed for peat extraction)
WL-1c: Annual carbon stock change in soil 1
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

WL

(a)

WL

Area of nutrient rich organicsoils managed for peat
extraction, including
abandoned areas in which
drainage is still present

Emission factor for CO2 fromnutrient rich organic soils
managed for peat extraction(tonnes C ha-1 yr-1)

(ha)

(b)

Area of nutrient poor organicsoils managed for peat
extraction, including
abandoned areas in which
drainage is still present

Emission factor for CO2 from nutrient
poor organic soils managed for peat
extraction(tonnes C ha-1 yr-1)

CO2 emissions from organic soils
managed for peat extraction(tonnes C yr-1)
E = (A • B) + (C • D)

(ha)

A

B

C

D

E

ApeatNrich

EFpeatNrich

ApeatNpoor

EFpeatNpoor∆CWW peatSoils = ∆CWW peatSoils extraction(c)Sub-total

Total
1CO2 emissions occurring from peat stockpiles and restoration operations are not well understood. Hence, only method and data for estimating the change in soil carbon stock associated with peat extraction (essentiallyemissions due to enhanced oxidation at the production fields) are given.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Wetlands
Wetlands Remaining Wetlands (Organic soils managed for peat extraction)
WL-1d1: N2O emissions from peatland drainage
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

WL

(a)

WL

Area of nutrient rich drainedorganic soils

Emission factor for N2O for
nutrient rich organic soils

Area of nutrient poor drainedorganic soils

Emission factor for N2O for nutrient
poor organic soils

N2O emissions from drainedorganic soils(ha)(kg N2O-N ha-1 yr-1)(ha)(kg N2O-N ha-1 yr-1)(Gg N2O yr-1)
E = [(A • B) + (C • D)] •44/28 • 10-6

(b)

A

B

C

D

E

A peat Nrich

EF2peat Nrich

A peat Npoor

EF2peat Npoor

N2O EmissionsWW peat(c)Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Wetlands
Wetlands Remaining Wetlands (Flooded Land Remaining Flooded Land)
WL-1d2: CO2 Emissions from flooded lands1

Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

WL

(a)

WL

1 of 1
Total flooded surface area,
including flooded land,
flooded lake and flooded
river surface area

Flooding period
2(days per year)

Gg CO2 ha-1 day-1)

(ha)

(b)

Average daily diffusive
emissions

Total CO2 emissions from flooded
lands(Gg CO2 yr-1)
D=A•B•C

A

B

C

D

Aflood, total surface

P

E(CO2)diff

CO2 Emissions WW flood(c)Sub-total

Total
1

The default assumption is that the CO2 emission would be limited to approximately 10 years and land flooded > 10 years ago need not be included.

2

Usually 365 days for annual inventory estimates.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Wetlands
Wetlands Remaining Wetlands (Flooded Land Remaining Flooded Land)
WL-1d3: CH4 emissions from flooded lands
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

WL

(a)

WL

Total flooded surface area,
including flooded land,
flooded lake and flooded
river surface area

Flooding period
1

Average daily diffusive
emissions(days per year)(Gg CH4 ha-1 day-1)

Average daily bubble emissions

Total CH4 emissions from flooded
lands(Gg CH4 ha-1 day-1)(Gg CH4 yr-1)

(ha)

(b)

E = A •B • (C + D)

A

B

C

D

E

Aflood, total surface

P

E(CH4)diff

E(CH4)bubble

CH4 Emissions WW flood(c)Sub-total

Total
1

Usually 365 days for annual inventory estimates.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Wetlands
Wetlands Remaining Wetlands (Flooded Land Remaining Flooded Land)
WL-1d4: N2O emissions from flooded lands
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

WL

(a)

WL

Total flooded surface area,
including flooded land, flooded
lake and flooded river surface area(b)

Flooding period

Average daily diffusive emissions

1(days per year)-1-1

Total N2O emissions from flooded lands(Gg N2O yr-1)(Gg N2O ha day )(ha)

D=A•B•C

A

B

C

D

Aflood, total surface

P

E(N2O)diff

N2O EmissionsWW flood(c)Sub-total

Total
1

Usually 365 days for annual inventory estimates.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Wetlands
Land converted to peat extraction
WL-2a1: Annual change in carbon stocks in living biomass
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear

Area of land converted
annually to peat extraction
from original land use iAboveground biomass
immediately following
conversion to peat extraction

Aboveground biomass
immediately before conversion
to peat extraction

Carbon fraction of dry matter(ha yr-1)(tonnes d.m. ha-1)(tonnes d.m. ha-1)[tonnes C (tonnes d.m.)-1](default = 0.5)

Annual change in carbon
stocks in living biomass inland converted to peat
extraction(tonnes C yr-1)
E = A • (B-C) • D

FL

WL

A

B

C

D

E

Ai

BAfter

BBeforeCF∆CLW peatLB 1

(a)
(b)
(c)
Sub-total

CL

WL

GL

WL

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land
use category as an example.

IPCC Good Practice Guidance for LULUCF

3.248

Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Wetlands
Land converted to peat extraction
WL-2c: Annual carbon stock change in soil 1
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

WL

Area of nutrient rich organicsoils converted to peat
extraction(ha)

Emission factor for changes incarbon stocks in nutrient richorganic soils converted to peat
extraction(tonnes C ha-1 yr-1)

Area of nutrient poor organicsoils converted to peat
extraction

Emission factor for carbon stocks innutrient poor organic soils converted
to peat extraction

Annual change in carbon stocks insoil due to drainage of organic soils
converted to peat extraction(ha)(tonnes C ha-1 yr-1)(tonnes C yr-1)
E = (A • B) + (C • D)

(b)

A

B

C

D

E

ANrichEFNrichANpoor

EFNpoor∆CLW peatSoils 2 = ∆Cdrainage(c)
Sub-total
CL

WL

GL

WL

Total
1

In the case of land converted to peat extraction, only the effect of peat drainage is considered.

2

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

IPCC Good Practice Guidance for LULUCF

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Wetlands
Land converted to flooded land (Reservoirs)
WL-2a2: Annual change in carbon stock in living biomass1
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

WL

Area of land converted
annually to flooded land
from land use i(b)(ha yr-1)

Living biomass immediately
following conversion toflooded land

Living biomass in land
immediately before conversion
to flooded land

Carbon fraction of dry matter(default = 0.5)

Annual change in carbon stocks inliving biomass in land converted toflooded land(default = 0)

(tonnes d.m. ha-1)[tonnes C (tonnes d.m.)-1](tonnes C yr-1)(tonnes d.m. ha-1)

E = A • (B-C) • D

A

B

C

D

E

Ai

BAfter

BBeforeCF∆CLW floodLB 2(c)Sub-total
CL

WL

GL

WL

Total
1

Only carbon stock changes in living above-ground biomass due to conversion to flooded land are considered assuming the carbon stock prior to the conversion is lost the first year after the conversion (Tier 1).

2

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land use
category as an example.

IPCC Good Practice Guidance for LULUCF

3.250

Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Settlements
Settlements Remaining Settlements
SL-1a: Annual carbon stock change in living biomass 1
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

SL

(a)

SL

Total crown cover area

(b)

(ha)

Crown cover area-based
growth rate
[tonnes C (ha crown cover)-1
yr-1]

Annual biomass growth

Annual biomass loss 2

Changes in carbon stocks in living
biomass(tonnes C yr-1)(tonnes C yr-1)-1(tonnes C yr )C=A•B

E = C-D

A

B

C

D

E

ACROWN

CRW

∆BSSG

∆BSSL

∆CSSLB(c)
Sub-total

Total
1

There are two options for a Tier 1 estimation of changes in carbon stock in living biomass: a) crown cover area method; and b) tree growth rate method. This worksheet is based on crown cover area method.

2

Carbon stock change in biomass loss set to zero if the average age of the tree population is less than or equal to 20 years; otherwise assume that carbon stock change in biomass growth is equal to loss.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Settlements
Land Converted to Settlements (Forest Land Converted to Settlements)
SL-2a: Annual carbon stock change in living biomass
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReporting
Year

FL

(a)

SL

Area of land converted annuallyfrom forest land to settlements

Carbon stock in living biomass immediately
following conversion to settlements(ha yr-1)(tonnes C ha-1)

Carbon stock in living biomass in forest
immediately before conversion tosettlements

Annual changes in carbon stocks in living
biomass due to conversion of forest land tosettlements(tonnes C ha-1)(tonnes C yr-1)
D = A • (B-C)

(b)

A

B

C

D

A

CAfterCBefore∆CFSLB 1(c)
Sub-total

Total
1

The subscript FS means “forest land converted to settlements”.

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Other Land
Land Converted to Other Land
OL-2a: Annual change in living biomass
1 of 1Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear

FL,CL,GL,WL

OL

Area of land converted
annually to “Other Land”
from some initial land usesin the reporting year

Amount of living biomass
immediately afterconversion to “OtherLand”(ha yr-1)(tonnes d.m. ha-1)

Amount of living biomass
immediately before conversion to“Other Land”

Carbon fraction of dry matter(default is 0.5)

Annual change in carbon stocks inliving biomass in land converted to“Other Land”(tonnes d.m. ha-1)[tonnes C (tonnes d.m.)-1](tonnes C yr-1)
E = A • (B-C) •D

A

B

C

D

E

AConversion

BAfter

BBeforeCF∆CLOLB 1

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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Chapter 3: LUCF Sector Good Practice Guidance

ModuleSub-module
Worksheet
Sheet

Other Land
Land Converted to Other Land
OL-2c1: Annual change in carbon stocks in mineral soil
1 of 2Land-use
Category
InitialLand use
Land useduringreportingYear

Subcategories
forReportingYear

FL,CL,GL,WL

OL

Reference carbon stock (seeTable 3.3.3)(tonnes C ha-1)

Stock change factor forland use or land-use
change type in theinventory year (see Table
3.3.4)

Stock change factor for
management regime in theinventory year (see Table 3.3.4)

Stock change factor for input
of organic matter in the inventory year
(see Table 3.3.4)(dimensionless)(dimensionless)Soil organic carbon stocks in theinventory year
(tonnes C ha-1)
E=A • B • C • D(dimensionless)
A

B

C

D

E

SOCRefFLU(0)

FMG(0)

FI(0)

SOC0

(a)
(b)
(c)
Sub-total

Total

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Annex 3A.2
ModuleSub-module
Worksheet
Sheet

Other Land
Land Converted to Other Land
OL-2c1: Annual change in carbon stocks in mineral soil
2 of 2Land-use
Category
Initial Land use
Land useduringreportingYear

Subcategories
forReportingYear

Time period
for theconversion(default is
20)

Land area
converted
to ”Other
Land”

Reference carbon
Stock(see Table 3.3.3)(tonnes C ha-1)

(ha)
(yrs)

Stock change
factor for land use
or land-use change
type T years prior
to the inventory
year, (see Table
3.3.4)

Stock change factor
for management
regime T years
prior to theinventory year
(see Table 3.3.4)

Stock change
factor for input
of organic matter T
years prior to theinventory year
(see Table 3.3.4)

Soil organiccarbon stocks Tyears prior to theinventory year

(dimensionless)(dimensionless)

L = H • I • J •K

(dimensionless)

FL, CL, GL, WL

OL(tonnes C ha-1)

Annual change incarbon stocks insoil organic
matter in mineralsoils(tonnes C yr-1)
M = [(E-L) • G]
/F

F

G

H (= A)

I

J

K

L

M

T

A

SOCRefFLU(0-T)

FMG(0-T)

FI(0-T)

SOC(0-T)∆CLOMineral 1

(a)
(b)
(c)
Sub-total

Total
1

Symbols are provided to show the relationship among the worksheets, compilation worksheets, reporting table, and the equations in the main body of the report. Please note that symbols are provided for only one land-use
category as an example.

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