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CHAPTER 7

CROSS-CUTTING ISSUES ANDREPORTING

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Coordinating Lead Authors

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Pantaleo Kirari Thomas Munishi (Tanzania), Riitta Pipatti (Finland)

89Lead Authors

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Patrick Gonzalez (United States) and Papa Mawade Wade (Senegal)

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Contributing Author

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Kiyoto Tanabe (TFI TSU)

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Review Editors

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Werner Leo Kutsch (Germany) and Erda Lin (China)

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Contents

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Cross-cutting issues and Reporting .............................................................................................................. 7.4

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7.1

Introduction .......................................................................................................................................... 7.4

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7.2

Reporting and documentation .............................................................................................................. 7.4

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7.2.1

Changes to reporting categories in the 2006 IPCC Guidelines .................................................... 7.4

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7.2.2

Documentation ............................................................................................................................. 7.7

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7.2.3

Reporting tables ........................................................................................................................... 7.8

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7.2.4

Worksheets ................................................................................................................................... 7.8

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7.3

Uncertainties ........................................................................................................................................ 7.8

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7.3.1

Overview of uncertainty analysis ................................................................................................. 7.8

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7.3.2

Methods for quantifying uncertainty ............................................................................................ 7.9

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7.4

Impact on key categories .................................................................................................................... 7.13

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7.4.1

Overview of key category analysis ............................................................................................ 7.13

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7.4.2

Key category analysis including the categories affected by the Wetlands Supplement ............. 7.14

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7.5

Completeness ..................................................................................................................................... 7.14

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7.6

Time series consistency...................................................................................................................... 7.15

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7.6.1

Overview of time series issues ................................................................................................... 7.15

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7.6.2

Methods for producing consistent time series ............................................................................ 7.15

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7.7

Quality assurance and quality control ................................................................................................ 7.16

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7.7.1

Overview of quality issues ......................................................................................................... 7.16

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7.7.2

Quality assurance and quality control methods .......................................................................... 7.16

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References .......................................................................................................................................................... 7.19

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Annex 7.1 Worksheets ..................................................................................................................................... 7.21

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Annex 7.2 Reporting tables .............................................................................................................................. 7.55

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Figures

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Figure 7.1

Example of recalculation of a time series................................................................................... 7.16

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Figure 7.2

Example of validation of a model for quality control ................................................................ 7.17

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Figure 7.3

Example of validation of remote sensing data for quality control .............................................. 7.17

Table

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Table 7.1

7.2

Examples of wetlands with published estimates of uncertainties ofparameters used in estimating greenhouse gas emissions and removals ....................................... 7.12

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Equations50

Equation 7.1 Combining uncertainties – addition and subtraction ....................................................................... 7.9

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Equation 7.2 Combining uncertainties – multiplication ....................................................................................... 7.9

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Equation 7.3 Monte Carlo analysis – general form of a variable ....................................................................... 7.13

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7 CROSS-CUTTING ISSUES AND REPORTING

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7.1

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The 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands(Wetlands Supplement) contains updated and new methodological guidance for greenhouse gas emissions andremovals from drained and rewetted peatlands and organic soils, specific human-induced changes in coastal
wetlands and inland mineral soil wetlands, and constructed wetlands used for wastewater treatment. These
chapters give the supplemental guidance:

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Chapter 2 Drained inland organic soils,

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Chapter 3 Cross-cutting guidance on rewetted organic soils and restored peatlands

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Chapter 4 Coastal wetlands

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Chapter 5 Inland wetland mineral soils

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Chapter 6 Constructed wetlands - wastewater treatment.

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The supplementary methodological guidance introduces changes to the estimation and reporting of emissions
and removals according to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2006 IPCC
Guidelines) in all land-use categories (Forest Land, Cropland, Grassland, Wetlands, Settlements, and Other
Land), some sources of CH4 and N2O emissions from managed land in the Agriculture, Forestry and Other Land
Use (AFOLU) Sector, and CH4 and N2O emissions from wastewater treatment (constructed wetlands) in the
Waste Sector. The changes come from updated methodologies for existing categories and supplemental
methodologies for categories not covered by the 2006 IPCC Guidelines. The 2013 Wetlands Supplement
maintains the approaches for estimation of emissions and removals in Volume 4 (AFOLU) of the 2006 IPCC
Guidelines. The general guidance in Volume 1 of the 2006 IPCC Guidelines is also applicable.

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This chapter gives good practice guidance on cross cutting issues for the methodologies provided in Chapters 2
to 6 of this Wetlands Supplement by addressing the following cross-cutting issues:

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reporting and documentation78

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uncertainty estimation79

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key category analysis

80completeness81

time series consistency82

quality control and quality assurance.

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The chapter also summarises the good practice guidance on these cross-cutting issues found in Volume 1 of the2006 IPCC Guidelines, but inventory experts need to refer to Volume 1 of the 2006 IPCC Guidelines fordetailed guidance. Cross-cutting issues specific to the categories and methodologies included in Chapters 2 to 6
are also addressed in those chapters. This chapter summarizes and complements the category-specificinformation.

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7.2

REPORTING AND DOCUMENTATION

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7.2.1

Changes to reporting categories in the 2006 IPCC
Guidelines

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INTRODUCTION

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Chapter 1 gives an overview of the purpose and scope of the Wetlands Supplement as well as a description of its
contents (Section 1.7.2) including the specific guidance provided and the linkage to the guidance in the 2006
IPCC Guidelines (see Table 1.4 in Section 1.7 in the Wetlands Supplement).

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In the sections below, the information presented in Chapter 1 is complemented with more details on the reporting
aspects of the Wetlands Supplement. The summaries of the methodologies of the Wetlands Supplement and how
emissions/removals estimated using these methodologies should be reflected in reporting, as addressed in thesections below, are based on the Tier 1 methodologies in Chapters 2 to 6. The AFOLU and Waste sector
reporting tables given in Volume 1, Annex 8A.2 of the 2006 IPCC Guidelines are applicable without changes

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also for reporting of emissions/removals for which methodologies are provided in this supplement. Contrary tothis, the AFOLU Sectoral Table 3 and Background Tables 3.2, 3.3, 3.4 and 3.7, included also in the abovementioned Annex 8A.2, have been updated to cover the new categories introduced in this Supplement (seeAnnex 7.2).

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The guidance on reporting including a description of the changes made to the background tables are presented
below by the chapters of this Supplement.

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7.2.1.1

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The guidance in Chapter 2 for estimation of CO2 emissions from drained inland organic soils implies changes for
all land-use categories compared to the guidance given in the 2006 IPCC Guidelines where the Tier 1
methodology was simply a multiplication of areas of organic soils with appropriate emission factors by land-use
category and climate zone (boreal/temperate/tropical). For peat extraction in boreal/temperate climatic
temperature regimes, also data of the nutrient status of the lands drained was taken into account in the emission
factors in the 2006 IPCC Guidelines. The supplementary methodology in Chapter 2 uses the same approach as in
the 2006 IPCC Guidelines but provides updated CO2 emission/removal factors according to land-use categories
and climate domains. For some land-use categories, these are further disaggregated by the type of vegetation,
nutrient-status of the organic soils (rich vs. poor) and depth of drainage. Nutrient status is however not anymore
taken into account in the CO2 emission factors for peat extraction lands. New guidance is provided for estimationof off-site CO2 emissions from waterborne dissolved organic carbon (DOC) losses from drained organic soils
and drained peatlands.

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The 2006 IPCC Guidelines did not provide a methodology for the estimation of CH4 emissions associated withdrainage whereas Chapter 2 provides a methodology to address CH4 emissions from the land surface of drainedorganic soils as well as drainage ditches. The emission factors for CH4 from the land surface are given by landuse category and climate zone. These are further disaggregated by the type of vegetation, depth of drainage andnutrient status of the soil in some cases. The emission factors for CH4 from drainage ditches are given by landuse and climate domain and in some cases, by land-use intensity. The estimation of the CH4 emissions fromdrained organic soils requires as activity data the area of organic soils and the fractional ditch area. This activity
data needs to be stratified according to the level of disaggregation of the emission factors. These CH4 emissions
could be reported under the specific land-use categories where drainage occurs or alternatively under Category
3C8 Other under an appropriate heading highlighting the land-use category, peatland type as well as the sourceof the emissions (ditches).

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The methodology for direct N2O emissions from organic soils is the same as in the 2006 IPCC Guidelines but
the default emissions factors are updated. In accordance with the 2006 IPCC Guidelines the N2O emissions fromorganic soils should be reported as aggregated to N2O emissions from managed soils and, if data are available,
the emissions can be provided by land-use category. The N2O emissions from drainage/management of organicsoils are reported under Category 3C4 Direct N2O Emissions from Managed Soils. An exception to this are
direct N2O emissions on peat extraction lands which are reported in category 3B4ai (Peat Extraction Remaining
Peat Extraction1) or 3B4bi (Land Converted for Peat Extraction), depending if the peat extraction lands remainin the category, or are converted to it.

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Chapter 2 provides also guidance on burning of drained organic soils. These emissions would be reported in the
AFOLU category 3C1 Biomass Burning under relevant subcategories. Activity data and emissions by carbon
pools should be provided in AFOLU Background Table 3.4, which is revised to include also emissions from soil
burning (see Annex 7.2).

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7.2.1.2

C ROSS - CUTTING GUIDANCE ON REWETTED ORGANICSOILS AND RESTORED PEATLANDS

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D RAINED INLAND ORGANIC SOILS

Guidance on CO2, CH4 and N2O emissions from rewetting is not included in the 2006 IPCC Guidelines. Chapter
3 of this Wetlands Supplement provides this guidance for rewetted organic soils and restored peatlands Tier 1
methodologies are given for CO2 emissions/removals from rewetted peatlands and organic soils with moss
and/or herbaceous vegetation, and also for dissolved organic carbon. Tier 1 guidance is also given for CH4
emissions from the rewetting. N2O emissions from rewetted peatlands and organic soils are considered negligible
and assumed to be zero under Tier 1. When rewetted lands contain perennial woody vegetation, the guidance in1This category has been renamed (Peatlands Remaining Peatlands in the 2006 IPCC Guidelines) to take into account theguidance on peatlands in this Supplement. The renaming is taken into account in the updated Table 3 AFOLU Sectoral
Table and relevant AFOLU background tables in Annex 7.1.

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Chapter 2, 4 and 5, Volume 4 of the 2006 IPCC Guidelines, should be used to estimate the emissions from thewoody biomass and DOM pools.

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The reporting of emissions/removals from rewetting depends on the resultant land-use after the rewetting.
Rewetted grassland could remain in the same land-use category, e.g. when agricultural land with organic soil isrewetted to form a grazing marsh. The rewetting could also involve a land-use change, e.g. when a forest withorganic soil is rewetted and the tree coverage declines below the threshold of the national forest definition. It isgood practice to report emissions/removals from rewetting in the relevant land-use categories (Table 3 inVolume 1, Annex 8A.2 of the 2006 IPCC Guidelines). Additional information on C stock changes on these lands
should be provided in the Background Table 3.2 and Table 3.3. CH4 should be included in Table 3.9, undercategory 3C8 Other and specified as CH4 from rewetting of organic soils and restoration of peatlands.

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7.2.1.3

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Guidance on CO2, CH4 and N2O emissions from managed coastal wetlands is not included in the 2006 IPCC
Guidelines but provided in Chapter 4 of this Wetlands Supplement. This guidance covers emissions/removals
from mineral and organic soils vegetated by vascular plants that are covered or saturated for all or part of theyear by tidal freshwater or salt water (>0.5ppt). The guidance addresses emissions/removals from specificactivities on ecosystems with mangrove forest, sea grass meadows and tidal marshes. Some of these activities
include aquaculture, drainage and extraction, creation and restoration of coastal wetlands. New methods arepresented for estimation of changes in soil carbon (Tier 1 level) whereas methods for biomass, dead organic
matter and non-CO2 emissions follow those of the 2006 IPCC Guidelines.

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These wetlands can occur in any of the six IPCC land-use categories. For example, a mangrove wetland withtrees may be classified as forest, while a tidal marsh used for grazing may be classified as grassland. The precise
details of this classification are specific to each country so it is not possible to say exactly how coastal wetlands
may be classified. Appropriate subcategories should be used in the reporting, to reflect the specific land use andmanagement.

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The total emissions/removals from coastal wetlands should be reported under relevant land-use categories, andsubcategories, of the AFOLU Sectoral Table 3. Additional information on C stock changes on these lands should
be provided in the background Table 3.2 and Table 3.3. CH4 and N2O emissions from coastal wetlands should be
included in Table 3.9, under category 3C8 Other and specified as CH4 or N2O emissions from coastal wetlands.
For information to be included in the inventory report, see below 7.2.2 Documentation.

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7.2.1.4

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In Volume 4 of the 2006 IPCC Guidelines, generic guidance for estimating CO2 emissions/removals from soils,
including wet mineral soils, is provided in Section 2.3.3 and complemented with land-use category specificguidance in the Chapters 3 to 6 in the sections addressing emissions and removals from mineral soils. Chapter 5of the Wetlands Supplement complements and updates this guidance with new default values for reference soil
carbon stock values for wetland mineral soils under all climate regions and carbon stock change factors for landuse for long-term cultivation of Cropland with Inland Wetland Mineral Soils (IWMS). New default carbon stockchange factors are provided for wetland restoration on Cropland with IWMS. In addition, Chapter 5 provides
data on CH4 emissions from IWMS under any land-use category that have undergone wetland restoration, andfrom mineral soils that have been inundated for the purpose of wetland creation. The guidance does not include
emissions/removals from rice cultivation. The N2O emissions from wet inland mineral soils are addressed in an
appendix on future methodological development.

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IWMS can occur in any of the six IPCC land-use categories. For example, a riverine wetland with trees may beclassified as forest land, while a riverine wetland without trees may classified as wetlands. The precise details of
this classification are specific to each country so it is not possible to say exactly how IWMS may be classified.
Appropriate subcategories should be used in the reporting, to reflect the specific land use and management as
specified by a country.

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The total emissions/removals from IWMS should be reported under relevant land-use categories, andsubcategories, of the AFOLU sector in the reporting Table 3 in Volume 1, Annex 8A.2. Additional information
on C stock changes on these lands should be provided in the background Table 3.2 and Table 3.3. CH4 emissions
from wet inland mineral soils should be included in Table 3.9, under category 3C8 Other and specified as CH4emissions from IWMS. For information to be included in the inventory report, see below 7.2.2 Documentation.

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7.2.1.5

C ONSTRUCTED WETLANDS - WASTEWATER TREATMENT

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Supplementary guidance on CH4 and N2O emissions from wastewater treatment and discharge is provided in
Chapter 6 on Constructed Wetlands - Wastewater Treatment. Constructed wetland systems for wastewater
treatment are human-made wetlands and engineered systems, which apply various technological designs, using
natural wetland processes, associated with wetland hydrology, soils, microbes and plants to assist in treating
wastewater. Methodologies are based on the load of nitrogen and organic carbon into the systems. The CH4
emissions are calculated based on biological or chemical oxygen demand data and emission factors related to theflows in these constructed wetlands (free water surface, vertical subsurface flow and horizontal subsurface flow).
The N2O emissions are calculated based on the amount of nitrogen in the wastewater.

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CH4 and N2O emission from constructed wetlands for wastewater treatment are reported under category 4D
Wastewater Treatment and Discharge. The emissions should be divided into Categories 4D1 Domestic
wastewater treatment and discharge and 4D2 Industrial Wastewater treatment and discharge according tosource of wastewater treated in the constructed wetlands.

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The areas of constructed wetlands would be reported as part of areas under settlements, or other land-use
categories, as appropriate. If the establishment of the constructed wetland involves a land-use category
conversion, the area changes should be reported under appropriate land-use categories and the notation key “IE”
should be used for the CH4 and N2O emissions under the category to which the land is converted, as theseemissions are reported in the Waste sector. Any changes in carbon stocks due to the land-use conversion, e.g.
due to cutting of trees or removal of other vegetation, should also be reported under the category to which theland is converted. However, the areas of constructed wetlands for wastewater treatment are often small, and if
thresholds for minimum areas for reporting are not exceeded, no reporting in the AFOLU sector is required.

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No changes to the reporting tables and background tables in the 2006 IPCC Guidelines are made for the
inclusion of the emissions from constructed wetlands for wastewater treatment. The section 7.2.2 Documentation
below addressed the information that should be included in the inventory report.

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7.2.2

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Chapter 8 in Volume 1 of the 2006 IPCC Guidelines provides guidance on reporting complete, consistent andtransparent national greenhouse gas inventories. Category-specific guidance on documentation relevant to the
supplementary guidance provided in this report is provided in Chapters 2 to 6.

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Reporting in accordance with the Wetlands Supplement involves combining guidance from both this Supplement
and the 2006 IPCC Guidelines. The estimation of emissions and removals requires in some cases a combinationof methodologies which, if care is not taken, can lead to double-counting or omission of emissions or removals.
The reporting of emissions and removals from specific activities, e.g. rewetting and drainage, is disaggregatedamong land-use categories and/or generic categories for reporting of non-CO2 emissions. National circumstances
will also significantly affect the reporting. In some countries, the categories will have a significant impact on thenational total emissions, in others they will be insignificant.

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It is good practice to provide the following information specific to the guidance in this Supplement in thenational inventory report:237

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how the activities and land areas are identified;238

how the activities and land areas are classified in the reporting;

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disaggregated activity data and emission factors/parameters used by climate regime (temperature,
precipitation), nutrient status, ecosystem type and activity/system, as relevant, and at the level which theemissions/removals are estimated

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information on how completeness has been assessed and double-counting avoided, i.e. in the following
cases:

Documentation

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If the stock change method is used for a specific category/activity for estimation of CO2
emissions/removals from soils and the default emission factors are used for dissolved organic carbon
the latter emissions may be included in the stock change estimate.

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If a country uses a country-specific method to estimate emissions/removals from dead organic matter orunderstorey (such as mosses) combined with default emission factors for drainage and rewetting there isa risk of double counting. The risk is due that fact that the flux based default emission/removal factors
are based on the assumption that the carbon stock change for dead organic matter and understorey iszero or included in the default values.

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Documentation for constructed wetlands for wastewater treatment should show that total organics inwastewater includes but does not double-count the part of organics treated in these systems.

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7.2.3

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The Wetlands Supplement has minor impacts on the Reporting Tables in Annex 8A.2 of Volume 1 of the 2006
IPCC Guidelines. The Sectoral AFOLU Table 3 and Background Tables 3.2, 3.3, 3.4 and 3.7 have been revised
to take into account the changes introduced by the Wetlands Supplement (see sections above) and are provided
in Annex 7.2.

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7.2.4

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Annex 7.1 provides also worksheets for each sub-category for which guidance is given in the Wetlands
Supplement. The worksheets can be used to estimate emissions based on Tier 1 methods and appropriate
emission/stock change factors and activity data.

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7.3

UNCERTAINTIES

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Overview of uncertainty analysis

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Uncertainty is an expression of the degree to which the value of a variable is unknown (IPCC 2007). In
greenhouse gas inventories, uncertainty derives from quantifiable errors and variation in methods and data.

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For greenhouse gas inventories, quantification of uncertainty is important because it allows inventory agencies toascertain if estimated changes in greenhouse gas emissions and removals over two or more years are larger thanthe uncertainty or range of possible estimates for an individual year. In wetlands, the magnitude of carbon stocks
is often much larger than annual emissions or removals, so large uncertainties in carbon stock estimates may
make it difficult to determine if estimated annual emissions or removals are real or a result of uncertainty.
Uncertainty analysis can indicate areas for future improvement of inventory methods that can reduce theuncertainties.

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In greenhouse gas inventories, major quantifiable sources of uncertainty include:278

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field measurement errors

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remote sensing inaccuracies

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geographic and land cover map inaccuracies281

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missing or incomplete data in time series

282misreporting or misclassification283

data bias or unrepresentative sampling284

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random sampling error

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spatial variation286

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spatial or temporal autocorrelation, when not properly considered287

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model inaccuracies

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Uncertainty analysis generally proceeds through these steps:289

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Identification of primary sources of uncertainty.

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Estimation of uncertainties of individual variables.

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Combination of individual variable uncertainties into total uncertainty estimates of emissions or removals
for a land-use category for a geographic area.

7.8

When country-specific emission/removal factors or other parameters are used, documentation and references
which justify their use should be provided. The documentation should show that the country-specificemission/removal factors or other parameters result in an improvement in the accuracy of the estimates.

Reporting tables

Worksheets

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This section summarizes scientific methods for the two approaches to uncertainty analysis set forth in the 2006
IPCC Guidelines. This section aims to summarize material from Chapter 3, Volume 1 and Chapter 7, Volume 4of the 2006 IPCC Guidelines, summarize new methods for the wetlands sub-categories described in Chapters 2
to 6 of this Wetlands Supplement, and assess the methods across the wetlands subtypes. To the extent possible, it
provides published examples. Inventory compilers should consult the detailed information in the 2006 IPCC
Guidelines and this Wetlands Supplement.

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7.3.2

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The measure of uncertainty for national greenhouse gas inventories is the 95% confidence interval (CI). It isgood practice to report the 95% CI for individual variables, including activity data, emissions factors, biomass
densities, other parameters, and for total greenhouse gas emissions or removals from any key category or landuse category for a geographic area.

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The 2006 IPCC Guidelines set forth two approaches for quantifying uncertainty. Approach 1 is a basic approachthat uses algebraic equations to combine individual variable uncertainties. Approach 2 is an advanced approachthat uses Monte Carlo analysis.

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Approach 1 - Use the measures of uncertainty for individual variables given in the default tables in this
Wetlands Supplement and the 2006 IPCC Guidelines. To combine individual variable uncertainties into total
estimates of the uncertainty of emissions or removals for any key category or land-use category for a geographic
area, use basic uncertainty combination methods (Mandel 1984), identified in Chapter 3, Volume 1 of the 2006
IPCC Guidelines.

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Use Equation 7.1 to calculate the uncertainty of a set of added variables:

Methods for quantifying uncertainty

EQUATION 7.1
COMBINING UNCERTAINTIES – ADDITION AND SUBTRACTION

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U1  x1  U 2  x 2   ... U n  x n 2

U total 
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2

x1  x 2  ... x n

Where:

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Utotal =uncertainty (95% CI) of the sum of the variables

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Ui =

uncertainty (95% CI) of a variable

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xi = value of a variable.

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Use Equation 7.2 to calculate the uncertainty of a set of multiplied variables:

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EQUATION 7.2
COMBINING UNCERTAINTIES – MULTIPLICATION

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U total  U12  U 22  ... U n2

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2

Where:

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Utotal =uncertainty (95% CI) of the product of a set of variables

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Ui =

uncertainty (95% CI) of a variable

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Refer to the 2006 IPCC Guidelines for detailed steps of basic uncertainty combination, including calculation of
uncertainties of temporal trends.

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This Wetlands Supplement presents guidance to take into consideration the sources of uncertainty, either in
activity data or emissions factors that are important specifically for wetlands and organic soils. The definitions ofwetland sub-categories and delineation of their surface areas can, by themselves, be sources of uncertainty.
While the 2006 IPCC Guidelines generally stratify land-use categories by ecological zone (Volume 4, Chapter 4)
or climate zone, this Wetlands Supplement stratifies wetlands into sub-categories based on wetlands
characteristics and human activities. Sources of uncertainty for the sub-categories and new tables that provide
inventory compilers with default uncertainty values include:

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Drained inland organic soils – Surface areas and emissions factors are a function of drainage class, which
requires estimates of the depth of the water table. CH4 emissions from drainage ditches are a function of

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ditch width, spacing, and management. For N2O emissions from soils, the very high spatial variability cangenerate large standard errors relative to mean fluxes.

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 Table 2.1 - Tier 1 CO2 emission/removal factors for drained organic soils in all land-use categories

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 Table 2.2 - Default dissolved organic carbon (DOC) emission factors for drained peatlands and organic
soils

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 Table 2.3 - Tier 1 CH4 emission/removal factors for drained organic soils in all land-use categories

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 Table 2.4 - Default CH4 emission factors for drainage ditches

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 Table 2.5 - Tier 1 N2O emission/removal factors for drained organic soils in all land-use categories

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Rewetting of organic soils and restoration of peatlands

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 Table 3.1 - Default emission factors and associated uncertainty, for CO2-C by rewetted peatlands andorganic soils

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350

 Table 3.2 - Default dissolved organic carbon (DOC) emission factors for rewetted peatlands and organic
soils

351

 Table 3.3 - Default emission factors for CH4 from rewetted peatlands and organic soils

352
353
354
355
356



Coastal wetlands - The assumption that carbon stocks in dead organic matter are zero in non-forest land is
not always justified. Underestimating the true initial dissolved organic matter stock will lead tooverestimates of true accumulation rates. Litter and dead wood that may have otherwise accumulated can beexported through tidal advection, thus resulting in an overestimation of the carbon accumulation rate in thedead organic matter pool.

357

 Table 4.3 - Carbon content of aboveground mangrove forest biomass358

 Table 4.4 - Aboveground biomass in mangrove forests359

 Table 4.5 - Aboveground biomass growth in mangrove forests360

 Table 4.6 - Ratio of belowground biomass to aboveground biomass in mangroves forests361

 Table 4.7 - Wood density of common mangrove tree species362

 Table 4.8 - Aboveground and belowground biomass for tidal marshes

363

 Table 4.9 - Aboveground biomass for seagrass meadow364

 Table 4.10 - Ratio of belowground biomass to aboveground biomass for seagrass meadow365 Table 4.11 - Carbon content of aboveground and belowground seagrass biomass366

 Table 4.13 - Tier 1 default values for litter and dead wood carbon stocks

367
368

 Table 4.15 - Emission factors associated with construction of aquaculture, salt production, andextraction on organic soils at start of activity

369
370

 Table 4.16 - Emission factors associated with construction of aquaculture, salt production, andextraction on mineral soils at start of activity371

 Table 4.17 - Annual emission factors associated with use of aquaculture on organic and mineral soils

372
373
374

 Table 4.18 - Annual emission factors associated with abandonment after aquaculture or salt production
under saturated conditions on organic and mineral soils and harvesting of aquatic resources inmangrove forests375

 Table 4.19 - Annual emission factors associated with nutrient enrichment on organic and mineral soils

376

 Table 4.20 Annual emission factors associated drainage on organic and mineral soils

377
378

 Table 4.21 - Annual emission factors associated with restoration or creation on organic and mineralsoils after 20 years of vegetation reestablishment379

 Table 4.23 - Emission factors for N2O emissions from aquaculture in coastal wetlands

380
381

 Table 4.24 - Emission factors for CH4 emissions from nutrient enrichment (agricultural run-off andaquaculture effluent)382

 Table 4.25 - Emissions factors for N2O emissions from nutrient enrichment (aquaculture effluent)

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 Table 4.26 - Emission factors for CH4 from unmanaged coastal wetlands for Tier 1 estimation ofrewetting and restoration

383
384
385

Inland wet mineral soils – Emissions are a function of time under management.

386
387

 Table 5.2 - Default reference soil organic carbon stocks for wetland mineral soilsa under native
vegetation

388
389

 Table 5.3 - Relative stock change factors for land-use for long term cultivation on cropland with IWMS
(over 20 years) and wetland restoration of cropland with IWMS (over 20 years and 40 years)

390
391

 Table 5.4 - Default emission factors for CH4 from managed lands with IWMS where water table levelhas been raised

392
393
394
395
396
397



Constructed wetlands - wastewater treatment – Emissions estimates require maximum CH4 producing
capacity, methane correction factor, human population (for estimating wastewater flow), and protein
consumption (for estimating N2O emissions). Sources of uncertainty include the quantity of wastewater
treated, the fraction of organics converted anaerobically to CH4 during wastewater collection, and theamount of industrial organic wastewater from small or medium industries discharged into constructedwetlands.

398

 Table 6.5 - Default uncertainty ranges for domestic and industrial wastewater399

 Table 6.7 - Nitrous oxide methodology default uncertainties

400
401
402
403
404
405
406

It is good practice to use uncertainty estimates reported by or derived from the same data sources used for theemissions and removals estimates. For Tier 1 estimates, use the uncertainties given in the IPCC default tables.
For Tier 2, the data sources of the country- or ecosystem-specific parameters would provide the most appropriate
uncertainty estimates. In the absence of country- or ecosystem-specific uncertainty estimates, it is possible to use
published uncertainty estimates for similar ecosystems or circumstances, such as listed in Table 7.1. Thesepublished uncertainty estimates can also provide useful data to verify country- or ecosystem-specific uncertainty
estimates.

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TABLE 7.1
EXAMPLES OF WETLANDS WITH PUBLISHED ESTIMATES OF UNCERTAINTIES OF PARAMETERS USED IN ESTIMATING
GREENHOUSE GAS EMISSIONS AND REMOVALS

Continent

AfricaAsia

North America

South America

Country

WetlandReference

Botswana

Okavango Delta

Mladenov et al. 2005

Madagascar

estuary

Ralison et al. 2008

Senegalestuary area

Sakho et al. 2011

China

constructed wetland

Chen et al. 2011

Indo-Pacificmangroves

Donato et al. 2011

Indonesia

peat swamps and oil palms

Murdiyarso et al. 2010

Canadarestored wetlands

Badiou et al. 2011

Costa Rica

tropical inland wetlands

Bernal and Mitsch 2008

USA

streams and rivers

Butman and Raymond 2011

Argentina

river marsh

Vicari et al. 2011

BrazilPantanal

Schöngart et al. 2011

Peru

Amazonian peatland

Lähteenoja et al. 2012

Globalcoastal ecosystems

Mcleod et al. 2011

Globalfreshwater wetlands

Kayranli et al. 2010

Globalfreshwater wetlands methane

Bastviken et al. 2011

Globalmangroves

Breithaupt et al. 2012

Globalrestored wetlands

Moreno-Mateos et al. 2012

Globalseagrass

Fourqurean et al. 2012

Globaltropical peatlands

Page et al. 2011

Globalwetlands carbon and methane

Mitsch et al. 2010

Global

407
408
409
410
411

Approach 2 – For an individual variable, calculate the 95% CI from the probability density function (PDF) of
measurements of the variable. Derive the PDF from a random sample. Capture the principal forms of spatial andtemporal variation in the sample or calculate different PDFs for the principal spatial and temporal strata. The
2006 IPCC Guidelines, Volume 1, Chapter 3, Section 2.2.4, provide methods to develop PDFs.

412
413
414
415
416

To combine individual variable uncertainties into total estimates of emissions or removals for a land-use
category or a geographic area, use the Monte Carlo method (Metropolis and Ulam 1949), set forth by the 2006
IPCC Guidelines as Approach 2. The Monte Carlo method is a statistical technique that quantifies theuncertainty of a variable based on a large number of randomized realizations of the value of the variable basedon its mean value, the standard error of the mean, and a PDF of the standard errors.

417
418
419
420
421
422
423

For example, the width of a ditch is an essential variable in estimating CH4 emissions from drained organic soils(Equation 2.5). In a typical field survey, a person might measure the width of a ditch once and record themeasurement. If the measurement were immediately repeated, the result may be slightly different due to theexact placement of the measuring device, judgment of the level of water, which defines the width, possible errors
in transcribing or transmitting the value, and other factors. Repeating the measurement 100 or 1000 times would
generate a PDF that might typically take the form of a normal distribution. The 95% CI of the distribution is ameasure of the uncertainty of the ditch width measurement.

424
425
426
427

Monte Carlo analysis consists of running a calculation for a statistically significant number of replications,typically 100 to 10 000, producing a probability density function of the result, and calculating the 95% CI of the
PDF. For any equation, the Monte Carlo form of a variable (Equation 7.3) can replace each of the variables inthe equation. The large number of realizations effectively combines the uncertainties of individual variables.

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EQUATION 7.3
MONTE CARLO ANALYSIS – GENERAL FORM OF A VARIABLE

x i  meanx  randomi  SE x 

430
431

Where:

432

xi =value of realization i of a variable,

433

i=

statistically significant number of realizations, typically 100 – 10 000

434

meanx =

mean value of a variable

435
436

randomi = random number for realization i, from -1 to 1, taken from a set of random numbers that form aprobability distribution function specific to the variable

437

SEx =

standard error of the mean value of the variable

438
439
440
441
442

Refer to the 2006 IPCC Guidelines for detailed steps of Monte Carlo analysis, including selection of an
appropriate PDF for a variable and its random numbers. Inventory agencies and scientists have quantified
uncertainty in greenhouse gas inventories in a range of cases, including the national inventories of Austria(Winiwarter and Muik 2010), Finland (Monni et al., 2007), and the Netherlands (Ramírez et al., 2008) and highbiomass ecosystems in California, USA (e.g. Gonzalez et al., 2010) and Canada (e.g. Kurz et al., 2008).

443

Ways to reduce uncertainty in both Approach 1 and Approach 2 include:

444
445
446
447
448
449



Organic soils – Spatially disaggregated CO2 flux measurements can provide data to develop local emission
factors, correcting for carbon losses through leaching of dissolved organic carbon or runoff. Quantificationof impacts of land-use and management on emissions can improve emissions estimates. Examples include
organic matter additions to agricultural land that can increase substrate supply for methane production inditches, short-term pulses of ditch CH4 emission associated with land-use change, and nutrient-enrichedsoils that are a legacy of past land use.

450
451
452
453
454



Rewetted peatlands – CO2 and CH4 emissions are often a function of present vegetation composition andprevious land use history, so stratification of an area by these properties can improve emissions estimates.
Determination of spatial variation of peat type and depth, vegetation composition, soil temperature, meanwater table depth, the provision by vegetation of substrates for CH4 production, and transport by vegetationof CH4 from saturated soil to the atmosphere can improve emissions estimates.

455
456
457



Coastal wetlands – More detailed stratification of land by drainage and other management systems canimprove emissions estimates. Quantification of the effects of coastal grassland management, including
grazing, fire, liming, and fertilization, can improve emissions estimates.

458

Inland mineral soil wetlands – Chapter 5 does not identify uncertainty reduction methods.

459
460
461



Constructed wetlands - wastewater treatment – Provide separate estimates for domestic and industrial
wastewater by type of constructed wetlands (surface flow (SF), horizontal subsurface flow (HSSF), andvertical subsurface flow (VSSF)).

462

7.4

IMPACT ON KEY CATEGORIES

463

7.4.1

Overview of key category analysis

464
465
466
467
468
469
470
471
472

Methodological choice for individual source and sink categories is important in managing overall inventory
uncertainty. Generally, inventory uncertainty is lower when higher-tier methods are used to estimate emissions
and removals. However, these higher-tier methods generally require extensive resources for data collection, so it
may not be feasible to use these methods for every category. It is therefore good practice to identify thosecategories, which have the greatest contribution to the total magnitude of the inventory and/or to the overall
inventory uncertainty, to make the most efficient use of available resources. By identifying the key categories in
the national inventory, inventory compilers can prioritize their efforts and improve the overall estimates. The
purpose, general rules and approaches for the key category analysis of the whole greenhouse gas inventory arepresented in Chapter 4 of Volume 1 of the 2006 IPCC Guidelines.

473
474

According to Section 4.2 in Volume 1 of the 2006 IPCC Guidelines the general rules for performing the key
category analysis are

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

The key category analysis should be performed at the level of IPCC categories or subcategories at which the
IPCC methods and/or decision trees are provided.

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478



Each greenhouse gas emitted from each category should be considered separately, unless there are specificmethodological reasons for treating gases collectively.

479
480



Emissions and removals from a category should also be considered separately, where possible and relevantto the methodology used.

481
482
483

The Table 4.1 in Section 4.2 in Volume 1 of the 2006 IPCC Guidelines also gives a recommended level at which
the key category analysis should be performed. Countries may however choose to perform the quantitative
analysis at a more disaggregated level than suggested.

484
485
486
487
488
489
490
491
492

The key category analyses are performed using two approaches. Approach 1 is based on level and trend
assessments. In the level assessment, categories of the inventory are listed in the order of absolute values of theircontribution to the sum of the absolute value of emissions and removals, and the largest categories contributing
95 per cent to this sum are considered as key categories. The trend assessment analyses the contribution of acategory to the trend as well as if the trend of the category is significantly different from that of the inventory.
The categories contributing most and together up to 95 per cent of the trend are considered key categories.
Approach 2 is based on similar assessments and takes the results of the uncertainty analysis into account.
Countries are encouraged to undertake key category analysis using both Approach 1 and 2, because Approach 2
can provide additional insight, e.g. on the order with which to tackle categories identified in Approach 1.

493

7.4.2

494

Key category analysis including the categories
affected by the Wetlands Supplement

495
496
497
498
499
500
501

According to Table 4.1 in Volume 1 of the 2006 IPCC Guidelines, the appropriate aggregation level for land use
related CO2 emissions (carbon stock changes) in the AFOLU Sector is to distinguish the emissions or removals
for lands remaining and lands converted to each of the six land-use categories. Thus, twelve categories need tobe distinguished. In addition, the inventory compilers should determine which pools and subcategories are
significant. This approach is considered appropriate, as the CO2 emissions/removals from the land-use categories
are generally estimated using the same or similar generic methodologies and also using the same activity data
(area data).

502
503
504
505
506
507
508

The Wetlands Supplement introduces new subcategories and more detailed guidance for some categories in the
AFOLU Sector. Also the wastewater treatment category in the Waste Sector is complemented with an additional
treatment system (constructed wetlands). Despite these changes, the inventory compilers should continue toperform the key category analysis at the level suggested in Table 4.1 in Volume 1 of the 2006 IPCC Guidelines. .
The significance of the categories and subcategories affected by the Wetlands Supplement should be assessedusing the generic rule that a subcategory is significant if it accounts for 25 to 30 per cent of the key category it ispart of (see decision trees in Figures 1.2 and 1.3 in Chapter 1 of volume 4 of the 2006 IPCC Guidelines).

509
510
511
512
513
514

In the quantitative key category analysis, when emissions/removals from a specific activity, such as deforestation,
are estimated using the same methodology but spread out under the different land-use change categories,
inventory compilers should identify and sum up the emission/removal estimates for this activity and compare its
magnitude with the smallest category identified as key. If this sum is larger than the smallest category identified
as key, the activity in question should be considered key. Countries should assess whether this rule would beapplicable to their circumstance for categories addressed in this Supplement.

515

7.5

516
517
518
519
520

Complete greenhouse gas inventories include estimates of emissions and removals from the sources and sinks forwhich methodological guidance is provided in the 2006 IPCC Guidelines and the Wetlands Supplement unlessthe specific sources and sinks do not occur on the national territory. The decision tree in Figure 1.1 and Table 1.3
in Chapter 1 of this report provide guidance on the links between guidance in the 2006 IPCC Guidelines and theWetlands Supplement to help countries in ensuring complete coverage of all relevant categories in the inventory.

521
522
523
524
525
526
527

A country may consider that a disproportionate amount of effort would be required to collect data for a category
or a gas from a specific category that would be insignificant in terms of the overall level and trend in nationalemissions. The Wetlands Supplement addresses sources and sinks for which the significance varies considerably
by country. For instance, some wetland types occur only in some regions of the world, the amount of organicsoils may be very small in some countries and tidal effects on the emissions are applicable only to coastal
countries. In circumstances where the supplementary guidance is not applicable to a country or
emissions/removals are not reported due to their insignificance, they should use the notation keys “NO” (not7.14

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530

occurring) and “NE” (not estimated) respectively. For details on the use of the notation keys, the inventory
compilers should refer to Section 8.2.5 in Volume 1 of the 2006 IPCC Guidelines. It is good practice to provide
justification for each emission estimate for which the notation key “NE” is used.

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7.6

TIME SERIES CONSISTENCY

532

7.6.1

Overview of time series issues

533
534
535
536

Greenhouse gas inventory methods should be consistent for an entire time series so that each year in the timeseries can be compared with other years. This provides countries with information to properly assess temporal
trends in their greenhouse gas emissions and removals and the effectiveness of emissions reduction measures.
Issues that will affect time series consistency include:537

changes and refinements to methods due to scientific advances538

addition of new categories539



technological change

540data gaps

541



correction of errors

542
543

In a consistent time series, changes in emissions or removals over time are due to real phenomena in the fieldrather than any influence of the above set of circumstances in the calculations.

544
545
546

This Wetlands Supplement includes substantial changes to the 2006 IPCC Guidelines methods for wetlands andrefines the subcategories within the wetlands and other land-use categories. This may make necessary therecalculation of results from previous years to produce a consistent time series.

547
548

This section summarizes material from the 2006 IPCC Guidelines, including Chapter 5, Volume 1 and Chapter 7,
Volume 4. It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement.

549

7.6.2

550
551
552

This section provides guidance for producing consistent time series of emissions and removals for the wetlands
sub-categories in this Wetlands Supplement. It presents the information by the tiers that inventory compilers
already use to estimate emissions and removals.

553
554
555
556
557
558

All tiers - Recalculate an entire data series when changing from the Revised 1996 IPCC Guidelines for National
Greenhouse Gas Inventories, Good Practice Guidance for Land Use, Land-Use Change and Forestry, and 2006
IPCC Guidelines to the Wetlands Supplement, when methods are refined due to scientific advances, new data
become available, quality control finds errors in previous estimates, or a land classification changes (e.g.
reporting mangroves as wetlands rather than forests). For data gaps, it is good practice to clearly report where an
inventory presents measured or monitored results and where it presents model output.

559
560

Tier 1 – Use the activity data for years available in the default sources in the Wetlands Supplement and the 2006
IPCC Guidelines and fill gaps using appropriate methods in Section 5.3, Volume 1 of the 2006 IPCC Guidelines.

561
562

Tiers 2 and 3 - To fill data gaps, examine available historical sources, administrative records, aerial photographs,
or remote sensing and use appropriate methods in Section 5.3, Volume 1 the 2006 IPCC Guidelines.

563
564
565
566
567
568
569
570
571
572
573

Alternatively, interpolate using a function that models empirical trends or underlying processes. Identify years
where the inventory presents measured or monitored results and where it presents model output. Some examples
of producing consistent time series include field validation of model dead wood time series in the Netherlands
national greenhouse gas inventory (van der Maas et al., 2011; Figure 7.1), data gap filling of CO2 fluxes from
Everglades National Park, USA (Barr et al., 2010), and filling of night-time gaps in ecosystem respiration in
Lake Victoria wetlands, Uganda (Saunders et al., 2012). The case of the Netherlands is an example that
illustrates recalculation of a time series to improve consistency. When field measurements of dead wood showedthat modelled estimates were not accurate, the inventory agency revised the parameters in its dead wood modeland recalculated the entire time series (van der Maas et al., 2011; Figure 7.1). Refer to Section 5.3, Volume 1 ofthe 2006 IPCC Guidelines for detailed steps of filling historical gaps by splicing and for the use of surrogate
parameters.

Methods for producing consistent time series

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Figure 7.1

575
576
577
578
579
580

The national inventory report (NIR) for the Netherlands in 2011 (van der Maas et al. 2011) provided a more accurate time series of the
carbon stock in dead wood than previous inventories. Measured values of dead wood stocks in the Netherlands national forest inventory(black dots) showed that national greenhouse gas inventories prior to 2011 (purple upper line) overestimated the build-up of the carbon stock.
Inventory compilers found that their model underestimated the removal of dead wood from forests. Adjustment of that parameter generated amodel time series (green lower line) that met the measured values.

581

7.7

QUALITY ASSURANCE AND QUALITYCONTROL

583

7.7.1

Overview of quality issues

584
585
586
587
588
589
590
591

Quality assurance and quality control are procedures to improve the accuracy, transparency, consistency,
comparability, and completeness of inventories. Effectively implemented quality procedures can reduce
uncertainties of greenhouse gas inventories. Quality control (QC) is a system of routine technical activities toassess and maintain the quality of the inventory as it is being compiled. Quality assurance (QA) is a plannedsystem of review procedures conducted by personnel not directly involved in the inventory. This section
summarizes material from the 2006 IPCC Guidelines, including Volume 1, Chapter 6 and Volume 4, Chapter 7.
It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement. This section
presents the information by the tiers that inventory compilers already use to estimate emissions and removals.

592

7.7.2

593
594
595
596
597
598
599
600

All tiers – Provide routine and consistent checks to ensure data integrity, correctness, and completeness. Identify
and address errors and omissions. Document and archive inventory material and record all quality control
activities. Check labelling, transcription, and other clerical related to data entry (See complete list in Table 6.1,
Volume 1 of the 2006 IPCC Guidelines). Double-check outlying values against data sources. Check final results
against previous years and published values. Compare inventories with results from similar ecosystems in othercountries. Conduct an area-balance for land-use category areas and, when applicable, a mass-balance forgreenhouse gas emissions and removals. Develop automated data control procedures. It is good practice toprioritize key categories for more extensive quality assurance and quality control.

601

Tier 1 - Double-check that correct default values were used.

602
603

Tier 2 - Double-check data sheets against local data sources used for activity data, emissions factors, and othervariables.

604
605
606

Tier 3 - Validate computer models against field measurements and include the error in the calculation of
uncertainty (Section 7.2.1). The validation measure can be a correlation of predicted and measured values(Figure 7.2; Miehle et al. 2006), fractional agreement of modelled and observed data (Figure 7.3; Chadwick

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Example of recalculation of a time series

Quality assurance and quality control methods

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609
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611
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613

2011), or other variable. Separate the data set used for calibration of a model from the data set used forvalidation of the model. It is good practice to establish a system of repeated monitoring of permanent plots or
benchmark sites for continued validation of model output against field data over time. When more than one
model is available for a particular parameter, inter-comparison of model output can provide indications of therobustness of individual model output. Furthermore, comparison of Tier 3 models with estimates using Tier 1
and Tier 2 methods can serve that same purpose. IPCC (2011) provides numerous specific examples of model
development, calibration, and validation.

614

Figure 7.2

615
616
617
618
619

Values of aboveground biomass derived from field measurements of Eucalyptus globulus in Australia (x-axis) provide data to validate theaccuracy of output from the Forest-Denitrification decomposition (DNDC) model (y-axis) (Miehle et al., 2006). The correlation coefficient(r) and significance probability (not shown) are validation measures of the model. More observed values and a wider range of carbon
densities would improve the validation.

620

Figure 7.3

621
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623
624

The map shows wetlands cover in Florida, USA derived from an Ikonos satellite image (Chadwick 2011). The table is an error matrix thatshows the fraction of pixels (%) where the Ikonos-derived wetlands cover class (columns) matches the class directly observed in the field(rows). The overall accuracy (83%) is the validation measure. The column “omission” gives the fraction of observed pixels that the Ikonos

Example of validation of a model for quality control

Example of validation of remote sensing data for quality control

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cover classification missed. The row “commission” gives the fraction of Ikonos-derived wetlands cover pixels that the classification
incorrectly identified.

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References

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Bernal, B. and W.J. Mitsch. 2008. A comparison of soil carbon pools and profiles in wetlands in Costa Rica andOhio. Ecological Engineering 34: 311-323.

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Breithaupt, J.L., J.M. Smoak, T.J. Smith III, C.J. Sanders, and A. Hoare. 2012. Organic carbon burial rates inmangrove sediments: Strengthening the global budget. Global Biogeochemical Cycles 26: GB3011.
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Butman, D. and P.A. Raymond. 2011. Significant efflux of carbon dioxide from streams and rivers in the UnitedStates. Nature Geoscience 4: 839-842.

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Chadwick, J. 2011. Integrated LiDAR and IKONOS multispectral imagery for mapping mangrove distribution
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Fourqurean, J.W., C.M. Duarte, H. Kennedy, N. Marbà, M. Holmer, M.A. Mateo, E.T. Apostolaki, G.A.
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Gonzalez, P., G.P. Asner, J.J. Battles, M.A. Lefsky, K.M. Waring, and M. Palace. 2010. Forest carbon densities
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Intergovernmental Panel on Climate Change (IPCC). 1997. Revised 1996 IPCC Guidelines for National
Greenhouse Gas Inventories: Volumes 1, 2 and 3. Houghton, J.T., Meira Filho, L.G., Lim, B., Tréanton,
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Intergovernmental Panel on Climate Change (IPCC). 2003. Good Practice Guidance for Land Use, land-Use
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Intergovernmental Panel on Climate Change (IPCC). 2006. Agriculture, Forestry, and Other Land Use. In IPCC.
National Greenhouse Gas Inventory Guidelines. Institute for Global Environmental Strategies, Hayama,
Japan.

665
666

Intergovernmental Panel on Climate Change (IPCC). 2007. Climate Change 2007: The Physical Science Basis.
Cambridge University Press, Cambridge, UK.

667
668
669
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Intergovernmental Panel on Climate Change (IPCC). 2011. Use of Models and Facility-Level Data inGreenhouse Gas Inventories. Report of IPCC Expert Meeting on Use of Models and Measurements inGreenhouse Gas Inventories, 9-11 August 2010, Sydney, Australia. Institute for Global Environmental
Strategies, Hayama, Japan.

671
672

Kayranli, B., M. Scholz, A. Mustafa, and A. Hedmark. 2010. Carbon storage and fluxes within freshwater
wetlands: A critical review. Wetlands 30: 111-124.

673
674

Kurz, W.A., C.C. Dymond, G. Stinson, G.J. Rampley, E.T. Neilson, A.L. Carroll, T. Ebata, and L. Safranyik.
2008. Mountain pine beetle and forest carbon feedback to climate change. Nature 452: 987-990.

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677

Lähteenoja, O., Y.R. Reátegui, M. Räsänen, D.D.C. Torres, M. Oinonen, and S. Page. 2012. The large
Amazonian peatland carbon sink in the subsiding Pastaza-Marañón foreland basin, Peru. Global Change
Biology 18: 164-178.

678

Mandel, J. 1984. The statistical analysis of experimental data. Dover Publications, Mineola, NY, USA.

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679
680
681

Mcleod, E., G.L. Chmura, S. Bouillon, R. Salm, M. Björk, C.M. Duarte, C.E. Lovelock, W.H. Schlesinger, and
B.R. Silliman. 2011. A blueprint for blue carbon: toward an improved understanding of the role ofvegetated coastal habitats in sequestering CO2. Frontiers in Ecology and the Environment 9: 552-560.

682
683

Metropolis, N. and S. Ulam. 1949. The Monte Carlo method. Journal of the American Statistical Association 44:
335-341.

684
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686

Miehle, P., S.J. Livesley, P.M. Feikema, C. Li, S.K. Arndt. 2006. Assessing productivity and carbon
sequestration capacity of Eucalyptus globulus plantations using the process model Forest-DNDC:
Calibration and validation. Ecological Modelling 192: 83-94.

687
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689

Mitsch, W.J., A. Nahlik, P. Wolski, B. Bernal, L. Zhang, and L. Ramberg. 2010. Tropical wetlands: Seasonalhydrologic pulsing, carbon sequestration, and methane emissions. Wetlands Ecology and Management 18:
573-586.

690
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692

Mladenov, N., D.M. McKnight, P. Wolski, and L. Ramberg. 2005. Effects of annual flooding on dissolved
organic carbon dynamics within a pristine wetland, the Okavango Delta, Botswana. Wetlands 25: 622638.

693
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695

Monni, S., M. Peltoniemi, T. Palosuo, A. Lehtonen, R. Mäkipää, and I. Savolainen. 2007. Uncertainty of forest
carbon stock changes – Implications to the total uncertainty of GHG inventory of Finland. Climatic
Change 81: 391-413.

696
697

Moreno-Mateos, D. M.E. Power, F.A. Comín, and R. Yockteng. 2012. Structural and functional loss in restored
wetland ecosystems. PLoS Biology 10(1): e1001247. doi:10.1371/journal.pbio.1001247.

698
699

Murdiyarso, D., K. Hergoualc'h, and L.V. Verchot. 2010. Opportunities for reducing greenhouse gas emissions
in tropical peatlands. Proceedings of the National Academy of Sciences of the USA 107: 19 655-19 660.

700
701

Page, S.E., J.O. Rieley, and C.J. Banks. 2011. Global and regional importance of the tropical peatland carbon
pool. Global Change Biology, 17: 798-818.

702
703

Ralison, O.H., A.V. Borges, F. Dehairs, J.J. Middelburg, and S. Bouillon. 2008. Carbon biogeochemistry of the
Betsiboka estuary (north-western Madagascar). Organic Geochemistry 39: 1649-1658.

704
705
706

Ramírez, A., C. de Keizer, J.P. Van der Sluijs, J. Olivier, and L. Brandes. 2008. Monte Carlo analysis of
uncertainties in the Netherlands greenhouse gas emission inventory for 1990–2004. Atmospheric
Environment 42: 8263-8272.

707
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709

Sakho, I., V. Mesnage, J. Deloffre, R. Lafite, I. Niang, and G. Faye. 2011. The influence of natural andanthropogenic factors on mangrove dynamics over 60 years: The Somone Estuary, Senegal. Estuarine,
Coastal, and Shelf Science 94: 93-101.

710
711

Saunders, M.J., F. Kansiime, and M.B. Jones. 2012. Agricultural encroachment: Implications for carbon
sequestration in tropical African wetlands. Global Change Biology 18: 1312–1321.

712
713
714

Schöngart, J., J. Arieira, C.F. Fortes, E.C. de Arruda, and C.N. da Cunha. 2011. Age-related and stand-wise
estimates of carbon stocks and sequestration in the aboveground coarse wood biomass of wetland forestsin the northern Pantanal, Brazil. Biogeosciences 8: 3407-3421.

715
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718

van der Maas, C.W.M., P.W.H.G. Coenen, P.J. Zijlema, K. Baas, G. van den Berghe, J.D. te Biesebeek, A.T.
Brandt, G. Geilenkirchen, K.W. van der Hoek, R. te Molder, R. Dröge, C.J. Peek, J. Vonk, and I. van den
Wyngaert. 2011. Greenhouse Gas Emissions in the Netherlands 1990-2009. National Inventory Report
2011. National Institute for Public Health and the Environment (RIVM), Bilthoven, Netherlands.

719
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721

Vicari, R., P. Kandus, P. Pratolongo, and M. Burghi. 2011. Carbon budget alteration due to landcover-landusechange in wetlands: the case of afforestation in the Lower Delta of the Parana River marshes (Argentina).
Water and Environment Journal 25: 378-386.

722
723

Winiwarter, W. and B. Muik. 2010. Statistical dependence in input data of national greenhouse gas inventories:
Effects on the overall inventory uncertainty. Climatic Change 103: 19-36.

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724

725
726

ANNEX 7A.1

WORKSHEETS

727
728
729
730

This annex provides worksheets that can be used to estimate greenhouse gas emissions and removals based on
Tier 1 methods given in the Wetlands Supplement. Most of the worksheets included in this annex are new ones
that are not included in Annex 1, Volume 4 of the 2006 IPCC Guidelines. However, the following 6 worksheets
are to update or replace the existing worksheets in Annex 1, Volume 4 of the 2006 IPCC Guidelines.

731
732



733
734
735
736

This sheet is to replace the existing worksheets for Annual Change in Carbon Stocks in Organic Soils forthe six land-use categories (e.g., existing worksheets on pages A1.23 and A1.27, Annex 1, Volume 4) inthe 2006 IPCC Guidelines.




741
742
743
744
745



757
758
759
760

Worksheet for Land (non-Cropland) remaininng in a Land-use Category: Annual change in carbon stocks inmineral soils (Page 7.42)
This sheet is to update the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils forland remaining in the same land-use category for land-use category other than Cropland (e.g., existing
worksheet on page A1.28, Annex 1, Volume 4) in the 2006 IPCC Guidelines. The changes from theexisting worksheet are highlighted in red font.



752
753
754
755
756

Worksheet for Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils (Page 7.41)
This sheet is to update the existing worksheet for Annual Change in Carbon Stocks in Mineral Soils for
Cropland Remaining Cropland on page A1.22, Annex 1, Volume 4 of the 2006 IPCC Guidelines. Thechanges from the existing worksheet are highlighted in red font.

746
747
748
749
750
751

Worksheet for Direct N2O Emissions from Managed Soils (Page 7.25)
This sheet is to update the existing worksheet for Direct N2O Emissions from Managed Soils on page
A1.58, Annex 1, Volume 4 of the 2006 IPCC Guidelines. The changes from the existing worksheet arehighlighted in red font.

737
738
739
740

Worksheet for Land Remaining in a Land-use Category or Land Converted to a New Land-use Category:
Annual On-site Carbon Emissions and Removals from Drained Inland Organic Soils (Page 7.22)

Worksheet for Land Converted to a Cropland: Annual change in carbon stocks in mineral soils (Pages 7.437.44)
This sheet is to update the existing worksheet on Annual Change in Carbon Stocks in Mineral Soils forLand Converted to Cropland on page A1.26 Annex 1, Volume 4 of the 2006 IPCC Guidelines. Thechanges from the existing worksheet are highlighted in red font.

Worksheet for Land Converted to a New Land-use Category (non-Cropland): Annual change in carbon
stocks in mineral soils (Page 7.45)
This sheet is to update the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils forland converted to a new land use category other than Cropland (e.g., existing worksheet on page A1.32,
Annex 1, Volume 4) in the 2006 IPCC Guidelines. The changes from the existing worksheet arehighlighted in red font.

761

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762

CHAPTER 2—DRAINED INLAND ORGANIC SOILS

763
SectorCategory
Category code
Sheet
Equation

Land-use category

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use
Category : Annual On-site Carbon Emissions and Removals from Drained Inland
Organic Soils
TO BE DECIDED
2 of 3 (earlier was 2 of 2)
Equation 2.2(2006 IPCC
Guidelines)
Equation 2.3 (Wetlands Supplement)
Annual on-site CO2-C
Land area ofEmission factors
emissions/removals fromdrained inland
for drained inlanddrained inland organicorganic soils in aorganic soils, by
soils
land-use category
climate domain c,
in climate domain
nutrient status n,c, nutrient status n, and drainage classand drainage class d, tonnes C ha-1 yr1d, ha
Subcategories forreporting year(ha)

Initial land use2

Land use during
reporting year

(tonnes C ha-1 yr-1)(tonnes C yr-1)

Table 2.1 of the
Wetlands
Supplement

CO2-Csoil-onsite = A * EFEF

CO2-Csoil-onsite

A
(a)
(b)
(c)
Total
1

Sub-totals of emissions for each land pre-conversion land-use category will have to be calculated for conversion categories.

2

For conversion categories, if data by initial land use are not available, use only "non-LU" in this column.

764
765

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766
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use Category : Annual Off-site Emissions
from Drained Inland Organic Soils
TO BE DECIDED
3 of 3Equation 2.2 (2006 IPCC
Guidelines)

Land-use category

Equation 2.5 (Wetlands Supplement)
Land area of drained inland
Emission factors for annual
Annual off-site CO2-C
emissions from drained inland
organic soils in a land-use
CO2 emissions due to DOC
organic soils
category in climate zone cexport from drained inland
and nutrient status n, ha
organic soils, by climatezone c and nutrient status n

Subcategories for reportingyear
Initialland use

Land useduringreporting
year

(ha)

-1
-1
(tonnes C ha yr )(tonnes C yr-1)

Table 2.2 of the Wetlands
Supplement
AEF

CO2-CDOC = A * EF

(a)
(b)
(c)
Total

767
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769
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Remaining in a Land-use Category OR Land Converted to a New Land-use Category1: Annual CH4-C Emissions from Drained Inland Organic
Soils
TO BE DECIDED
1 of 1Equation 2.2(2006 IPCC
Guidelines)

Land-use category
Subcategories
for reportingyear

Initialland use2

Land useduringreportingyear

Land area of drained
inland organic soils ina land-use category
in climate zone c,nutrient status n andpeatland type p, ha

Fraction of the total
area of drained
inland organic soil
which is occupied
by ditches(ha)(dimensionless)A

Equation 2.6 (Wetlands Supplement)
Emission factors for
Emission factors for CH4
direct CH4 emissions fromemissions from drainage
drained organic soils, by
ditches, by climate zone c
climate zone c andand peatland type p,nutrient status n,-1-1(tonnes CH4-C ha yr )(tonnes CH4-C ha-1 yr-1)

Table 2.3 of the
Wetlands Supplement

Table 2.4 of the
Wetlands Supplement

EFCH4_land

EFCH4_ditch

Fracditch

Annual CH4-C loss from drained
inland organic soils(tonnes CH4-C yr-1)

CH4-Corganic = A * [(1Fracditch)*EFCH4_land +Fracditch*EFCH4_ditch]

(a)
(b)
(c)
Total
1

Sub-totals of emissions for each land pre-conversion land-use category will have to be calculated for conversion categories.

2

For conversion categories, if data by initial land use are not available, use only "non-LU" in this column.

770
771

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772
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Direct N2O Emissions from Managed Soils
3C4
2 of 2Equation

Equation 11.1 of 2006 IPCC Guidelines and Equation 2.7 of the Wetlands Supplement
Annual area ofmanaged/drainedorganic soils

Anthropogenic N input type

Emission factor for
N2O emissions fromdrained/managed
organic soils

Annual direct N2O-N
emissions produced
from managed organicsoils

Amount of urine
and dung N
deposited bygrazing animals
on pasture, range
and paddock(kg N2O-N

1,2

(ha)

FOS

-1

-1

Emission factor for
N2O emissions fromurine and dung N
deposited on
pasture, range andpaddock by grazing
animals

Annual direct N2Oemissions from urine anddung inputs to grazed
soils[kg N2O-N-1

ha yr )

(kg N2O-N yr )Table 11.1 (2006
IPCC Guidelines)
and Table 2.5(Wetlands
Supplement)

N2O-NOS = FOS * EF2

EF2

N2O-NOS-1(kg N yr )

FPRP

-1

Annual direct N2Oemissions from urine anddung inputs to grazed
soils(kg N2O-N-1-1(kg N input) ](kg N2O-N yr )yr )Table 11.1

N2O-NPRP = FPRP * EF3PRP

N2ODirect-N = N2O-NN input +N2O-NOS + N2O-NPRP

EF3PRP

N2O-NPRP

N2ODirect-N

CG, Temp
CG, Trop
Managedorganic soils

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

Urine and dung
inputs to grazed
soils

CPP
SO

Total
1

The area must be disaggregated by Cropland and Grassland (CG), Forest (F), Temperate (Temp), Tropical (Trop), Nutrient Rich (NR), and Nutrient Poor (NP) categories, respectively, see Equation 11.1.

2

The amount must be disaggregated by CPP and SO, which refer to Cattle, Poultry and Pigs, and Sheep and Other animals, respectively. See Equation 11.1.

3

The Equations 11.1 in the 2006 IPCC Guidelines can be modified to suit boreal conditions as well by adding terms FOS, CG Bor NR; FOS, CG, Bor NP; FOS, F, Bor, NR, and FOS, F Bor NP (the subscripts CG, F, Bor, NR and
NP refer to Cropland and Grassland, Forest Land, Boreal, Nutrient-Rich, and Nutrient-Poor, respectively) and their respective emissions factors.

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774
SectorCategory
Category
code
Sheet

Equation

Agriculture, Forestry and Other Land UseEmissions from Burning of Drained Inland Organic Soils in a Land-use Category (Land Remaining in a Land-use Category OR Land Converted to a
New Land-use Category)
TO BE DECIDED
1 of 1Equation
2.2 (2006
IPCC
Guidelines)

Land-use category

Initial
land
1
use

Land
use
duringreportingyear

Subcategories
for reporting2
year

Equation 2.8 (Wetlands Supplement)
3

Combustion factor

Area burnt

Mass of fuel available
3
for combustion(ha)(tonnes ha )(-)

Table 2.6 of the
Wetlands
Supplement

Table 2.6 of the
Wetlands
Supplement

Table 2.7 of the
Wetlands Supplement

A * MB * Cf * Gef * 10

MB

Cf

Gef

Lfire-CO2

A-1

Emission factor foreach GHG[g GHG-1(kg dm burnt) ]CO2 emissions fromfire

CH4 emissions fromfire

CO emissions fromfire

(tonnes CO2)

(tonnes CH4)

(tonnes CO)

Lfire-CO2 =Lfire-CH4 =-3

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

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

CO2
(a)

CH4
CO
CO2

(b)

CH4
CO
CO2

Total

CH4
CO

1

For conversion categories, similar tables should be completed separately for each initial land use, and subtotals must be added up. If data by initial land use are not available, use only "non-LU" in thiscolumn.
2

For each subcategory, use separate lines for each non-CO2 greenhouse gas.

3

Where data for MB and Cf are not available, a default value for the amount of fuel actually burnt (MB * Cf) can be used (Table2.6 of Wetlands Supplement). In this case, MB takes the value taken from thetable, whereas Cf must be 1.

775

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776

CHAPTER 3—CROSS-CUTTING GUIDANCE ON REWETTED ORGANIC SOILS AND RESTORED PEATLANDS
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Annual carbon emissions or removals in rewetted organic soils and peatlands
TO BE DECIDED
1 of 2 : CO2-C

Equation

Land-use category

Equation 3.3 (Wetlands Supplement)

Equation 3.4 (Wetlands Supplement)

Area of rewetted
peatland or organic
soil by peatland
and climate type

Emission/removal
factor for on-site
CO2-C by peatland
and climate type

Emission factor for
DOC

(ha)

(tonnes CO2-C ha-1
yr-1)

Subcategories forreporting year
Initial land use

Land useduringreporting yearA

On-site CO2-C
emissions or
removals in
rewetted organicsoils

Off-site CO2-C
emissions from DOC
in rewetted organic
soils

Equation 3.2(Wetlands
Supplement)
Annual CO2-C
emissions or
removals by
rewetted peatlands
and organic soils-1(tonnes CO2-C yr )(tonnes CO2-C ha
yr-1)(tonnes CO2-C yr-1)(tonnes CO2-C yr-1)

Table 3. 1

= A * EFCO2

Table 3. 2

=A*
EFDOC_REWETTED= CO2-Ccomposite +CO2-CDOC

EFCO2

CO2-Ccomposite

EFDOC_REWETTED

CO2-CDOC

CO2-Crewetted org soil

-1

(a)
(b)
(c)
Total

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779
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Annual carbon emissions or removals in rewetted organic soils and peatlands
TO BE DECIDED
2 of 2 : CH4-C

Equation
Area of rewetted
peatland or organic
soil by peatland
and climate typeLand-use category
Subcategories forreporting year
Initial land use(ha)Land use during
reporting year

A

Equation 3.7 (Wetlands Supplement)
On-site CH4-C
Emission factor for
CH4-C by peatland
emissions orand climate type
removals in
rewetted organic
soils(tonnes CH4-C ha-1 yr1)(tonnes CH4-C yr-1)

Table 3. 3

= A * EFCh4

EFCH4

CH4-Csoil

(a)
(b)
(c)
Total

780
781

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782

CHAPTER 4—COASTAL WETLANDS

783
SectorAgriculture, Forestry and Other Land Use

Category

Coastal wetland with forest or Forest Land

Category code
Sheet

TO BE DECIDED
1 of 5Equation 2.9(2006 IPCC
Guidelines)
Area

Equation

Initial land
useLand useduringreportingyear

Equation 2.9 (2006 IPCC Guidelines)

Average annual
above-groundbiomass growth

Ratio of belowground biomass toabove-groundbiomass

Average annual
biomass growth
above- and belowground

Carbon fraction ofdry matter(tonnes dm(tonnes dm[tonnes C

ha yr )

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

ha yr )

(tonne dm)-1]

National statistics
or international
data sources

Table 4.5

Table 4.6

GTOTAL = GW *(1+R)

Table 4.3

∆CG = A * GTOTAL *
CF

A

GW

R

GTOTALCF

CG

Land-use category

Subcategories
for reportingyear

Equation 2.10 (2006 IPCC Guidelines)

(ha)

-1

-1

-1

-1

Annual increase inbiomass carbon
stocks due tobiomass growth(tonnes C yr-1)

(a)
(b)
(c)
Total

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786
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with forest or Forest Land : Loss of carbon from wood removals
TO BE DECIDED
2 of 5Equation
Annual wood
removalLand-use category

Subcategories forreporting year

Initial land use

Land use during
reporting year

Equation 2.12 (2006 IPCC Guidelines)
Biomass expansion
Ratio of belowCarbon fraction offactor and wood
ground biomass to
dry matter
density forabove-groundconversion of
biomass
removals inmerchantable
volume to total
biomass removals(including bark)

Annual carbon loss
due to biomass
removals

BEF * wooddensity = [tonnesof biomass
removals[tonnes bg dm[tonnes C(m3 of removals) –1](tonne ag dm)-1](tonne dm)-1]

National statistics
or international
data sources

Table 3A.1.10(2003 GPG) andTable 4.7

Table 4.6

Table 4.3

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

H

BCEF

R

CF

Lwood-removals

3-1(m yr )

(tonnes C yr-1)

(a)
(b)
(c)
Total

787
788

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789
SectorCategory
Category code
Sheet

Equation

Agriculture, Forestry and Other Land Use
Coastal wetland with forest or Forest Land: Loss of carbon from fuelwood removals
TO BE DECIDED
3 of 5Equation 2.2(2006 IPCC
Guidelines)

Equation 2.13 (2006 IPCC Guidelines)
Annual volume offuelwood removalof whole trees

Land-use category

Subcategories
for reportingyear

Ratio of belowgroundbiomass toabove-groundbiomass

Annual volume
of fuelwood
removal as tree
parts

Basic wooddensity(m3 yr-1)

tonnes m-3

Carbon fractionof dry matter

BEF * wooddensity = [tonnesof biomass
removals[tonnes bg dm(m3 of removals) –1](tonne ag dm)1]

FAO or otherstatistics

Table 3A.1.10(2003 GPG) andTable 4.7

Table 4.6

FAO or otherstatistics

Table 4.7

Table 4.3

FGtrees

BCEF

R

FGpart

D

CF

3

-1

(m yr )
Initial landuse

Biomass expansion
factor and wooddensity forconversion ofremovals inmerchantable
volume to total
biomass removals(including bark)Land useduringreportingyear[tonnes C

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

Lfuelwood

(a)
(b)
(c)
Total

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792
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with forest or Forest Land: Loss of carbon from disturbance
TO BE DECIDED
4 of 5Equation

Equation 2.14 (2006 IPCC Guidelines)
Area affectedby1
disturbances

Land-use category

Initial land
useLand useduringreportingyear

Subcategories
for reporting
year

(ha)

Average aboveground biomassof areas
affected

Ratio of belowground biomass
to aboveground biomass

Carbon fractionof dry matter

Annual otherlosses of carbon(tonnes dm ha1)[tonnes bg dm[tonnes C(tonnes C-1-1

National
statistics orinternational
data sources

Table 4.4

AdisturbanceBW(tonne ag dm) ]Table 4.6

(tonne dm) ]Table 4.3

yr-1)
Ldisturbances = A * BW
* (1+R) * CF * fd

Equation 2.11
(2006 IPCC
Guidelines)
Annual decreasein carbon stocks
due to biomass
loss(tonnes C yr-1)
CL=Lwoodremovals
+ Lfuelwood+ Ldisturbances

R

CF

Ldisturbances

CL

(a)
(b)
(c)
Total
Note: fd = fraction of biomass lost in disturbance (eg. aquaculture, salt production, extraction); a stand-replacing disturbance will kill all (fd = 1) biomass while an insect disturbance may only
remove a portion (e.g. fd = 0.3) of the average biomass C density.
1

in year of start of aquaculture, salt production or extraction activity

793
794

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Second Order Draft

795
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with tidal marsh or seagrass meadow or non-Forest Land category (for aquaculture, salt production and extraction-Dand extraction-I for seagrass meadow only)
TO BE DECIDED
5 of 5Equation
Area

Land-use category

InitiallanduseLand useduringreportingyear

Subcategories
forreporting
year

(ha)

National
statistics orinternational
data sources

A

Averageannualabovegroundbiomass
stock after
disturbance

Equation 2.8 (2006 IPCC Guidelines)
Average
Ratio of
Averageannual above- below-ground
annual belowgroundbiomass togroundbiomass stock above-ground biomass stock
beforebiomass for
beforedisturbanceseagrass
disturbance fortidal marsh(tonnes dm(tonnes dm-1-1[tonnes bg
dm (tonne ag
-1
dm) ]

Average annual
biomass stock
above- andbelow-ground tidal marsh

Carbonfraction of dry
matter seagrassmeadow(tonnes dm(tonnes dm[tonnes C-1-1(tonne dm)-1]

ha )

ha )

ha )

0

Tables 4.8(tidal marsh),
4.9 (seagrassmeadow)

Table 4.6

Tables 4.8(tidal marsh)

0AG-BBEFORE

RSG

BG-BBEFORE-1

ha yr )CTOTAL = (0 AG-BBEFORE +BG-BBEFORE)/(t2t1 )CTOTAL

Table 4.11

CF

Annualchange incarbon stocks
in biomass(tidal marshand seagrassmeadow)(tonnes C yr-1)∆CB (tidal marsh) =(A * CTOTAL) or∆CB (seagrassmeadow) = (0 AG-BBEFORE/t2t1) * (1 + RSG) *CF
CTOTAL

(a)
(b)
(c)
Total

SG=seagrass meadow
796
797

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798
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
Coastal wetland with forest or Forest Land (for aquaculture, salt production and extraction-D)
TO BE DECIDED
1 of 1Equation

Equation 2.18 or 2.19 (2006 IPCC Guidelines)
Dead wood/litter
Dead wood/litter
Area understock after
stock before
aquaculture, salt
disturbance
disturbance
production or
extraction

Land-usecategory

Initial
land
use

Land
use
duringreportingyear

Subcategories forreporting year

Annual change incarbon stocks inbiomass (tidal marshand seagrassmeadow)(ha)(tonnes C ha )(tonnes C ha )(tonnes C yr-1)

National statistics
or international
data sources0

Table 4.13

∆CDOM = (0 DOMout)/(t2 - t1)

A

0

DOMoutCDOM

-1

-1

(a)
(b)
(c)
Total

799
800

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Second Order Draft

801
SectorCategory

Agriculture, Forestry and Other Land Use
CO2-C emissions from managed coastal wetlands (AQ, SP)

Category code TO BE DECIDED
Sheet

1 of 4Equation
Area of landin theconstruction/
extraction
phase inaquaculture

Land-usecategory

Initial
land
use

Land
use
duringreportingyear

Subcategories
forreportingyear(ecosystem
type)

(ha)

Emissionfactors for
CO2-C at inyear ofconstruction/
extraction inaquaculture(tonnes C
ha-1 )

Area of land intheconstruction/extr
action phase insalt production(ha)

Emissionfactors for
CO2-C at inyear ofconstructio
n/extraction
in salt
production(tonnes C
ha-1 )

Equation 4.2 (Wetlands Supplement)
Area of
Emission
Area of land
land in thefactors forin theuse phase
CO2-C in use
abandonphasement phaseinaquaculture

-1

(ha)

(tonnes C ha
yr-1)

(ha)

Emissionfactors for
CO2-C inabandonment
phase inaquaculture(tonnes C
ha-1 yr-1)

Area ofland in theabandonment phasein salt
production(ha)

Emissionfactors for
CO2-C inabandonme
nt phase in
salt
production(tonnes C
ha-1 yr-1)

CO2-C
emissions fromAQ, SP-1

Gg C yra

Table 4.15
or Table
4.16(organic or
mineralsoil)

Table 4.15 or
Table 4.16
(organic or
mineral soil)

AQ-ACONSTR

AQ-EFCONSTR

SP-ACONSTR

SPEFCONSTR

Table 4.18
(mineralandorganic
soil)

Table 4.17
(mineral andorganic soil)

AQ-AUSE

AQ-EFUSE

AQ-AABAN

AQ-EFABAN

Table 4.18
(mineral andorganic soil)

SP-AABAN

SP-EFABAN

CO2Csoil-AQ, SP=∑i(ACONSTRi *EFCONSTRi+ AUSEi *EFUSEi +AABANDi *EFABANDi)-3* 10
CO2-CsoilAQ, SP

MangroveforestTidal
Marsh
Seagrass
MeadowTotalasums the emissions for all relevant phases for each activity (i) - aquaculture or salt production

Note: black fill indicates where emissions are not reported at Tier 1

DRAFT 2013 Wetlands Supplement

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802
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
CO2-C emissions from managed coastal wetlands (EXT)TO BE DECIDED
2 of 4Equation
Area of land under
direct extraction

Land-use category

Initialland useLand
useduringreportingyear

Subcategories forreporting year
(ecosystem type)(ha)Equation 4.2 (Wetlands Supplement)
Emission factors
Area of land under
Emission factors
for CO2-C underindirect extraction
for CO2-C under
direct extraction
indirect extraction-1(tonnes C ha )(ha)CO2-C emissions
from EXT-D,EXT-I(tonnes C ha-1 )Gg C yr-1b

Table 4.15 (organicsoil) or Table 4.16
a(mineral soil)
EXT-D-A

EXT-D-EF

EXT-I-A

Table 4.15 (organicsoil) or Table 4.16
(mineral soil)aCO2-Csoil-EXT-D,EXT-I= (EXT-D-A * EXTD-EF + EXT-I-A *-3
EXT-I-EF) * 10

EXT-I-EF

CO2-Csoil-EXT-D,EXT-I

Mangrove forest
Tidal Marsh
Seagrass Meadow
Totalaorganic and mineral soils are reported separately for EXTbsums the emissions for direct and indirect EXT

Note: black fill indicates where emissions are not reported at Tier 1

803
804

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805
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
CO2-C emissions from managed coastal wetlands (HARV1, NUTR2, DIV3)
TO BE DECIDED
3 of 4Equation
Area of land in
harvesting ofaquatic resources

Land-use category

Initialland useLand
useduringreportingyear

Subcategories forreporting year
(ecosystem type)(ha)Equation 2.6 (2006 IPCC Guidelines)
Area of land in in
Emission factors
Emission factors
nutrient enrichment
for CO2-C in
for CO2-C inharvesting of
nutrient enrichment
aquatic resources-1-1(tonnes C ha yr )(ha)Table 4.18

AHARV

EFHARV

ANUTR

CO2-C emissions
from HARV,
NUTR, DIV3

(tonnes C ha-1 yr-1)

Gg C yr-1

Table 4.19

CO2-Csoil-HARV, EXT= (AHARV * EFHARV+ ANUTR * EFNUTR +ADIV * EFDIV) * 10-3

EFNUTR

CO2-Csoil-HARV, EXT

Mangrove forest
Tidal Marsh
Seagrass Meadow
Total
1

CO2-CSO-HARV applies in the case of mangrove forest only; CO2-C emissions = 0 in tidal marsh and seagrass meadow

2

CO2-CSO-NUTR applies in the case of seagrass meadow only; CO2-C emissions = 0 for mangrove forest and tidal marsh

3

CO2-CSO-DIV is NA for seagrass meadown and CO2-C emissions = 0 for mangrove forest and tidal marsh

806
807

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808
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
CO2-C emissions from managed coastal wetlands (DR1, RES/CRE)TO BE DECIDED
4 of 4Equation

Equation 4.3 (Wetlands Supplement)
Area of land in
Emission factors
drainage
for CO2-C indrainageLand-use category(ha)

Initial land use

Land use during
reporting year-1-1
(tonnes C ha yr )Equation 4.4 (Wetlands Supplement)
Area of land in
Emission factors
restoration/creation
for CO2-C inrestoration/creation(ha)(tonnes C ha-1 yr-1)

Gg C yr-1

Table 4.21

CO2-Csoil-DR, RES/CRE= [(ADR * EFDR) +(ARES/CRE *-3
EFRES/CRE)] * 10

Subcategories forreporting year
(ecosystem type)
Table 4.20

ADR

EFDR

ARES/CRE

CO2-C emissions
from DR &RES/CREEFRES/CRE

CO2-Csoil-DR + CO2Csoil-RES/CRE

Mangrove forest
Tidal Marsh
Seagrass Meadow
Total
1

CO2-CSO-DR only applies in the case of mangrove forest and tidal marsh only; NA in seagrass meadow

809
810
811

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Second Order Draft

812
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
N2O emissions from aquaculture use
TO BE DECIDED
1 of 2
Amount of fish production (F) or Naapplied (I)Anthropogenic N input toestimate annual direct N2ON emissions produced fromaquaculture

Equation 2.6 (2006 IPCC Guidelines)
Emission factor for N2O emissions from fish produced (F) or N
Annual N2O emissions fromapplied (I) in aquaculture use
aquaculture use(kg N yr-1)[kg N2O-N (kg fish)-1] or [kg N2O-N (kg N input)-1]

FF or FI

Table 4.23
EFF or EFI(kg N2O yr-1)
N2O-NAQ = F * EF
N2OAQ

Total
a

choice of factor and EF depends on available data; when both types are available, use amount applied

813
SectorCategory
Category code
Sheet

Agriculture, Forestry and Other Land Use
N2O emissions from nutrient enrichment due to aquaculture effluent
TO BE DECIDED
2 of 2
Area of land under aquaculture
effluent

Land-use category
Initial land
useLand useduringreportingyear

Subcategories forreporting year

(ha)A

Equation 2.6 (2006 IPCC Guidelines)
Emission factor for nutrient enrichment due toaquaculture effluent-1-1(kg N2O-N ha yr )Annual N2O emissions from aquaculture
effluent

Table 4.25 (organic and mineral soils)(kg N2O yr-1)
N2ONUTR = (A * EFN2O )EFN2O

N2ONUTR

Mangrove forest
Tidal marsh
Seagrass meadow
Total

814
815

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816
SectorAgriculture, Forestry and Other Land Use

Category

CH4 emissions from nutrient enrichment

Category code
Sheet
Land-use category
Land use
Initial land
duringusereportingyear

TO BE DECIDED
1 of 2

Subcategories forreporting year

Area of land under nutrient enrichment(ha)A

Equation 2.6 (2006 IPCC Guidelines)
Emission factor for nutrient enrichment
Annual CH4 emissions from nutrient enrichment(tonnes CH4-C ha-1 yr-1)(tonnes CH4 yr-1)
CH4NUTR = (A * EFCH4)
Table 4.24 (organic and mineral soils)
EFCH4

CH4NUTR

Mangrove forest
Tidal marsh
Seagrass meadow
Total

817
SectorAgriculture, Forestry and Other Land Use

Category

CH4 emissions from restoration/creation

Category code
Sheet

TO BE DECIDED
2 of 2
Area of land under restoration/creation

Land-use category
Initial land
useLand useduringreportingyear

Subcategories forreporting year

(ha)A

Equation 2.6 (2006 IPCC Guidelines)
Emission factor for restoration/creation
Annual CH4 emissions from restoration/creation(tonnes CH4-C ha-1 yr-1)
Table 4.24 (organic and mineral soils)(tonnes CH4 yr-1)
CH4NUTR = (A * EFCH4)EFCH4CH4NUTR

Mangrove forest
Tidal marsha
Seagrass meadow
TotalaDisaggregated based on salinity type (tidal fresh, oligohaline/mesohaline, poyhaline)

818
819

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Second Order Draft

820

CHAPTER 5—INLAND WETLAND MINERAL SOILS
SectorCategory
Category code
Sheet

Equation

Agriculture, Forestry and Other Land Use
Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils
TO BE DECIDED
1 of 4Equation 2.2(2006 IPCC
Guidelines)

Land-use category

InitiallanduseLand useduringreportingyear

Subcategories
for reportingyear

Area inthe last
year ofaninventory
periodArea atthebeginningof aninventory
period

(ha)

(ha)

A(0)
CLnon-

CLnon-IWMS

IWMS

CLIWMS

CLIWMS(a)(b)(c)
Subtotal
(a)
(b)
(c)
Subtotal

A(0-T)

Equation 2.25, Formulation A in Box 2.1 of Section 2.3.3.1 (2006 IPCC Guidelines)
Reference carbon
Reference carbon
Time dependence ofStock change factor
Stock
stock in the laststock at thestock change factors
for land-use systemchangeyear of an
beginning of an(D) or number of years
or sub-system
factor for
inventory period
inventory period
over a single inventory
managemetime period (T)nt regime(tonnes C ha )-1(tonnes C ha-1)

Table 2.3 of 2006
IPCC Guidelines
for non-IWMS;
Table 5.2 ofWetlands
Supplement for
1, 3
IWMS

Table 2.3 of 2006
IPCC Guidelines
for non-IWMS;
Table 5.2 ofWetlands
Supplement for
IWMS1, 3

SOCref(0)SOCref(T-0)

Stockchangefactor for
input oforganic
matterAnnualchange incarbonstocks inmineral
soils

(yr)

(-)

(-)

(-)

(tonnes C-1
yr )(default is 20 yr; if T>Dthen use the value of T)

Table 5.5 of 2006
IPCC Guidelines for
non-IWMS;
Table 5.3 ofWetlands
Supplement for
IWMS2,3

Table 5.5of 2006
IPCC
Guidelines

Table 5.5of 2006
IPCC
Guidelines∆CMineral asin Equation
2.25 (2006
IPCC
Guidelines)

FLU

FMG

FI

∆CMineral

D
20
20
20
20
20
20

Total
1

2
3

Table 5.2, Chapter 5 of the 2013 Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.
Table 5.3, Chapter 5 of the 2013 Wetlands Supplement contains the new values of stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.
IWMS = Inland wetland mineral soils

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Second Order Draft
821
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land (non-Cropland) remaininng in a Land-use Category : Annual change in carbon stocks in mineral soils
TO BE DECIDED
2 of 4Equation
2.2
Area in thelast year of
an inventory
periodArea at the
beginning of
an inventory
period(ha)(ha)

Land-use category

Subcategories
for reportingyear

Initial land
useLand useduringreporting
year

A(0)
LU

LU

A(0-T)

Equation 2.25, Formulation A in Box 2.1 of Section 2.3.3.1
Stock change Stock change
Reference
ReferenceTimecarbon stock
carbon stock
dependence
factor forfactor forin the last year
at theof stockland-usemanagementof an inventory beginning ofchangesystem or
regimeperiodan inventory
factors (D) or
sub-system
periodnumber ofyears over a
singleinventory time
period (T)(tonnes C
ha-1)

(yr)

Table 2.3 of2006 IPCC
Guidelines for
non-IWMS;
Table 5.2 ofWetlands
Supplement
1, 2
for IWMS

Table 2.3

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

Table 5.5

SOCref(0)SOCref(T-0)

D

FLU(tonnes C
-1
ha )

(a)

20

(b)

20

(c)

20

(-)

Stock change
factor for
input oforganic
matterAnnualchange incarbonstocks inmineralsoils(-)(tonnes C
yr-1)

Table 5.5

Table 5.5

∆CMineral asin
Equation
2.25

FMG

FI

∆CMineral

(-)

Total
1

Table 5.2, Chapter 5 of the 2013 Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

2

IWMS = Inland wetland mineral soils

822

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Second Order Draft

823
SectorCategory
Category code
Sheet

Equation

Agriculture, Forestry and Other Land Use
Land Converted to a Cropland: Annual change in carbon stocks in mineral soils
TO BE DECIDED
3 of 4
Eq. 2.2(2006 IPCC
Guidelines)

Land-use category

Initialland
1use

Land useduringreportingyear

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1 (2006 IPCC Guidelines)
Area forland-usechange byclimate andsoil
combination

Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

(ha)

A(0)
FL

CL

Reference
carbon stock
for theclimate/soil
combinationTime
dependence ofstock change
factors (D) or
number ofyears over a
singleinventory time
period (T)Stockchangefactor forland-usesystem in
the last yearof aninventory
time period

Stock change
factor for
management
regime in lastyear of an
inventory period

Stock change
factor for C input inthe last year of theinventory period

Stock change
factor for landuse system atthe beginningof theinventory time
periodStock change
factor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
the inventory
time period

(-)

(-)

(-)

(-)

(-)

(tonnes C-1
ha )Table 2.3;
Chap 2, Sec.
2.3.3.1 of2006 IPCC
Guidelines &Table 5.2 ofWetlands
Supplement
2, 4
for IWMS

(yr)

(-)

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

Table 5.5 of2006 IPCC
Guidelines& Table 5.3of Wetlands
Supplement
3,4
for IWMS

SOCrefD

FLU(0)

(a)

20

(b)

20

(a)

20

(b)

20

(a)

20

(b)

20

Annual change
in carbon
stocks inmineral soils(tonnes C-1
yr )∆CMineral

Table 5.5 of2006 IPCC
Guidelines
FMG(0)

Table 5.5 of 2006
IPCC Guidelines

Table 5.10 of2006 IPCC
Guidelines

Table 5.10 of2006 IPCC
Guidelines

Table 5.10 of2006 IPCC
Guidelines

as in Equation
2.25 (2006
IPCC
Guidelines)

FI(0)FLU(0-T)

FMG(0-T)

FI(0-T)∆CMineral

Sub-totalGLCLSub-total

WL

CL
Sub-total

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SL

CL

(a)

20

(b)

20

(a)

20

(b)

20

Sub-totalOL

CLSub-total
Total

1

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

2

Table 5.2, Chapter 5 of the 2013 Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

3

Table 5.3, Chapter 5 of the 2013 Wetlands Supplement contains new values of default stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.

4

IWMS = Inland wetland mineral soils

824
825

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Second Order Draft

826
SectorCategory
Category code
Sheet
Equation

Agriculture, Forestry and Other Land Use
Land Converted to a New Land-use Category (non-Cropland): Annual change in carbon stocks in mineral soils
TO BE DECIDED
4 of 4Equation 2.2

Land-use category

Initialland
1use

Land useduringreportingyear

Equation 2.25, Formulation B in Box 2.1 of Section 2.3.3.1
Area forland-usechange byclimate andsoil combination

Reference carbon
stock for the
climate and soil
combination(ha)(tonnes C ha )Subcategories
of uniqueclimate, soil,
land-usechange andmanagement
combinations

A(0)L

non-CLTime
dependence ofstock change
factors (D) or
number ofyears over a
singleinventory time
period (T)Stock change
factor for land-use
system in the lastyear of an
inventory time
periodStock change
factor for
management
regime in lastyear of an
inventory
periodStockchangefactor for C
input in thelast year oftheinventory
periodStockchangefactor forland-usesystem atthebeginning of
inventory
time periodStockchangefactor for
management
regime at the
beginning of
the inventory
time periodStockchangefactor for C
input at the
beginning of
the inventory
time period

Annual change
in carbon
stocks inmineral soils

(yr)

(-)

(-)

(-)

(-)

(-)

(-)

(tonnes C yr )Table 5.5
(Cropland); 1
for otheruses

Table 5.5
(Cropland); 1
for otheruses∆CMineral as inEquation 2.25

FMG(0-T)

FI(0-T)∆CMineral-1

Table 2.3; Chap. 2,
Sec. 2.3.3.1 of2006 IPCC
Guidelines & Table
5.2 of Chapter 5 of
the Wetlands
Supplement for
2, 5
IWMS

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

Table XX of 2006
IPCC Guidelines

Table 6.2

Table 6.2

Table 5.5
and Table
5.3 of the
Wetlands
3
Supplement(Cropland); 1
for otheruses

SOCrefD

FLU(0)

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

(a)

20

(b)

20

(c)

20

4

-1

Sub-total
Total
1

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

2

Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOCREF) for Inland Wetland Mineral Soils.

3

Table 5.3, Chapter 5 of the Wetlands Supplement contains new values of default stock change factors for land-use (FLU) for Inland Wetland Mineral Soils.

4

Relevant tables from the Land-use category Chapters in the 2006 IPCC Guidelines

5

IWMS = Inland wetland mineral soils

827

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828
SectorAgriculture Forestry and Other Land Use (AFOLU)

Category

Annual CH4 emissions from restored and created wetlands on managed lands with IWMS1

Category code
Sheet

TO BE DECIDED
1 of 1Equation

Initial land use

Eq. 2.2 (2006 IPCC Guidelines)

Land use during
reporting year

Subcate-gories for reporting year2

Equation 5.1 (Wetlands Supplement)
Area of managed lands with IWMS
Emission factor from managed lands
with IWMS where water level has
been raised in climate region
(ha)

-1

-1

(kg CH4 ha yr )Table 5.4 (Wetlands Supplement)
AIWMS

EFCH4-IWMS

(a)
(b)
(c)

Total
1

IWMS = Inland wetland mineral soils

2

Can be stratified according to climate domains for Tier 1 methods.

829
830
831

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Second Order Draft

832

CHAPTER 6—CONSTRUCTED WETLANDS—WASTEWATER TREATMENT

833
SectorCategory
Category Code
Sheet

Type of constructedwetland

Waste
Domestic Wastewater Treatment and Discharge
4D1
1 of 3 Estimation of Organically Degradable Material in Domestic Wastewater Treated in Constructed Wetlands
STEP 1A
B
C
D
Population whose
Degradable organic
Correction factor for
Organically degradable
wastewater treated incomponent
industrial BOD discharged
material in wastewater
constructed wetlands
in sewers
(P)
cap

(BOD)
(kg BOD/cap/yr) 1

(I) 2

(TOW)
(kg BOD/yr)
D=AxBxC

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface FlowTotal
1 g BOD/cap/day x 0.001 x 365 = kg BOD/cap/yr
2 Correction factor for additional industrial BOD discharged into sewers, (for collected the default is 1.25, for uncollected the default is 1.00) (see page 6.14).

834
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836
SectorCategory
Category Code
Sheet

Waste
Domestic Wastewater Treatment and Discharge
4D1
2 of 3 Estimation of CH4 Emission Factor for Domestic Wastewater Treated in Constructed Wetlands
STEP 2Type of constructedwetlandA
Maximum methane producing capacity

B
Methane correction factor

C
Emission factor(B0)(MCFj)(EFj)(kg CH4/kg BOD)

(kg CH4/kg BOD)
C=AxB

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
837
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
3 of 3 Estimation of CH4 emissions from Domestic Wastewater Treated in Constructed Wetlands
STEP 3A
B
C
Emission Factor
Organically degradable material in wastewater
Methane emissions
(EFj)

(TOW)

(CH4)

(kg CH4/kg BOD)

(kg BOD/yr)(kg CH4/yr)

Sheet 2 of 3

Sheet 1 of 3

C=A x B

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Total

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838
SectorCategory
Category Code
Sheet

Waste
Industrial Wastewater Treatment and Discharge
4D2
1 of 3 Total Organic Degradable Material in Industrial Wastewater Treated in Constructed Wetlands
STEP 1

Type of constructedwetlandA
Yearly flow rate of industrial
wastewater treated by constructedwetlandB

C

Chemical Oxygen Demand

Total organic degradable material in industrial
wastewater treated in constructed wetland(W)(CODi)(TOWi)(m3/yr)(kg COD/m3)(kg COD/yr)
C=A x B

Industrial sector 1
Industrial sector 2
Industrial sector 3

add as needed
Total
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841
SectorCategory
Category Code
Sheet

Type of constructed wetland

Waste
Industrial Wastewater Treatment and Discharge
4D2
2 of 3 Estimation of CH4 Emission Factor for Industrial Wastewater Treated in Constructed Wetlands
STEP 2A
B
C
Maximum methane producing capacity
Methane correction factor
Emission Factor(B0)(MCFj)(EFj)(kg CH4/kg COD)(-)

(kg CH4/kg COD)
C=AxB

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
842
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Industrial Wastewater Treatment and Discharge
4D2
3 of 3 Estimation of CH4 Emissions from Industrial Wastewater Treated in Constructed Wetlands
STEP 3A
B
C
Type of
Emission Factor
Organically degradable material in wastewater
Methane emissions
constructed(EF j)(TOW)(CH4)
wetlands(kg CH4/kg COD)
(kg COD/yr)(kg CH4/yr)
Sheet 2 of 3

Sheet 1 of 3

C=A x B

Industrial sector 1
Industrial sector 2
Industrial sector 3

add as needed
Total

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843
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
1 of 2 Estimation of Nitrogen in Effluent Treated in Constructed Wetlands
STEP1
A
B
C
D
Population whose
Per capita protein
Fraction of
Fraction of nonwastewater treated inconsumption
nitrogen in protein
consumption
constructed wetlands
protein(P)(people)(Protein)(kg/person/ year)(FNPR)(kg N/kg protein)E
Fraction of industrial
and commercial codischarged protein

F
Total nitrogen in
effluent(FIND-COM)(-)(NEFFLUENT)(kg N/year)
F=AxBxCxD xE(FNON-CON)(-)

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Total
844
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Domestic Wastewater Treatment and Discharge
4D1
2 of 2 Estimation of N2O Emissions from Domestic Wastewater Treated in Constructed Wetlands
STEP 2A
B
C
D
Total nitrogen in effluent
Emission Factor
Conversion factor
Total N2O emissions(NEFFLUENT)(EFj)(kg N/year)(kg N2O- N/kg N)(kg N2O/year)

44/28

Sheet 1 of 2

D= A x B x C

Surface Flow
Vertical Subsurface Flow
Horizontal Subsurface Flow
Total

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845
SectorCategory
Category Code
Sheet

Type of constructed wetland

Waste
Industrial Wastewater Treatment and Discharge
4D2
1 of 2 Estimation of N in Effluent Treated in Constructed Wetlands
STEP 1
A
Total nitrogen concentration in industrial
wastewater treated by constructedwetlands(TN)3(kg N/m )B
Yearly flow rate of industrial wastewater
treated by constructed wetland

C
Total nitrogen effluent(N EFFLUENT,IND)(W)(kg N/yr)

3

C=A x B(m /yr)Industrial sector 1
Industrial sector 2
Industrial sector 3
add as need
Total
Note: Indirect N2O emissions from N leaching and runoff from agricultural land are considered in Chapter 11, Volume 4 of the 2006 IPCC Guidelines and the amountof nitrogen in collected runoff from agricultural land treated in CWs must be subtracted to avoid double counting
846
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848
SectorCategory
Category Code
Sheet

Type of constructed wetlands

Waste
Industrial Wastewater Treatment and Discharge
4D2
2 of 2 Estimation of N2O Emissions from Industrial Wastewater Treated in Constructed Wetlands
STEP 2A
B
C
D
Type of
Total nitrogen in
Emission Factor
Conversion factor
Total N2O emissions
constructedeffluent
wetland(kg N2O/year)(NEFFLUENT)
(EFj)
44/28
kg N/year)(kg N2O- N/kg N)

Sheet 1 of 2

D= A x B x C

Industrial sector 1
Industrial sector 2
Industrial sector 3
add as need
Total
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852

853
854

ANNEX 7A.2

REPORTING TABLES

855
856
857
858
859
860

The Wetlands Supplement has only minor impacts on the Reporting Tables in Annex 8A.2 of Volume 1 of the2006 IPCC Guidelines. This annex includes the reporting tables, namely the Sectoral AFOLU Table 3 andBackground Tables 3.2, 3.3, 3.4 and 3.7, which have been updated to take into account the methodologicalguidance in the Wetlands Supplement. The revisions are marked in red and any deletion or changes can be seen
in strike-through mode. The reasoning for the changes is presented in Section 7.2.1

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Table 3 AFOLU Sectoral Table (1 of 2)
Categories

Net CO2emissions/removals

Emissions
CH4

N2O

NOx

CO

NMVOCs(Gg)
3 AFOLU
3A Livestock
3A1 Enteric Fermentation
3A1a Cattle
3A1ai Dairy Cows
3A1aii Other Cattle
3A1b Buffalo
3A1c Sheep
3A1d Goats
3A1e Camels
3A1f Horses
3A1g Mules and Asses
3A1h Swine
3A1j Other (please specify)(1)
3A2 Manure Management
3A2a Cattle
3A2ai Dairy Cows
3A2aii Other Cattle
3A2b Buffalo
3A2c Sheep
3A2d Goats
3A2e Camels
3A2f Horses
3A2g Mules and Asses
3A2h Swine
3A2i Poultry
3A2j Other (please specify)
3B Land
3B1
Forest Land
3B1a Forest Land Remaining Forest Land
3B1b Land Converted to Forest Land
3B1bi Cropland Converted to Forest Land
3B1bii Grassland Converted to Forest Land
3B1biii Wetlands Converted to Forest Land
3B1biv Settlements Converted to Forest Land
3B1bv Other Land Converted to Forest Land
3B2
Cropland
3B2a Cropland Remaining Cropland3B2b Land Converted to Cropland3B2bi Forest Land Converted to Cropland3B2bii Grassland Converted to Cropland3B2biii Wetlands Converted to Cropland3B2biv Settlements Converted to Cropland3B2bv Other Land Converted to Cropland
3B3
Grassland
3B3a Grassland Remaining Grassland
3B3b Land Converted to Grassland
3B3bi Forest Land Converted to Grassland
3B3bii Cropland Converted to Grassland
3B3biii Wetlands Converted to Grassland
3B3biv Settlements Converted to Grassland
3B3bv Other Land Converted to Grassland

862
863

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Table 3 AFOLU Sectoral Table (2 of 2)
Categories

Net CO2emissions/removals

Emissions
CH4

N2O

NOx

CO

NMVOCs

(Gg)
3B4
3B4a

Wetlands
Wetlands Remaining Wetlands
Peatlands Remaining PeatlandsPeat Extraction
3B4ai
remaining Peat Extraction
3B4aii Flooded Land Remaining Flooded Land
3B4aiii Other Wetlands Remaining Other Wetlands
3B4b Land Converted to Wetlands
3B4bi Land Converted for Peat Extraction
3B4bii Land Converted to Flooded Land
3B4biii Land Converted to Other Wetlands
3B5
3B5 Settlements
3B5a Settlements Remaining Settlements
3B5b Land Converted to Settlements
3B5bi Forest Land Converted to Settlements
3B5bii Cropland Converted to Settlements
3B5biii Grassland Converted to Settlements
3B5biv Wetlands Converted to Settlements
3B5bv Other Land Converted to Settlements
3B6
3B6 Other Land
3B6a Other Land Remaining Other Land
3B6b Land Converted to Other Land
3B6bi Forest Land Converted to Other Land
3B6bii Cropland Converted to Other Land
3B6biii Grassland Converted to Other Land
3B6biv Wetlands Converted to Other Land
3B6bv Settlements Converted to Other Land
3C Aggregate Sources and Non-CO2 Emissions(2)
Sources on Land
3C1
Biomass Burning
3C1a Biomass Burning in Forest Land
3C1b Biomass Burning in Cropland3C1c Biomass Burnings in Grassland
3C1d Biomass Burnings in All Other Land
3C2
Liming
3C3
Urea Fertilization(3)
3C4
Direct N2O Emissions from Managed Soils
3C5
Indirect N2O Emissions from Managed Soils
Indirect N2O Emissions from Manure
3C6
Management
3C7
Rice Cultivations
3C8
Other (please specify)
3D Other
3D1
Harvested Wood Products
3D2
Other (please specify)

864
865
866
867
868
869
870

(1) Indirect N2O emissions are not included here (see category 3C6).
(2) If CO2 emissions from Biomass Burning are not already included in Table 3.2 (Carbon stock changes background table),they should be reported here.
(3) Countries may report by land categories if they have the information.
* Cells to report emissions of NOx, CO, and NMVOC have not been shaded although the physical potential for emissions islacking for some categories.

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871

Table 3.2 AFOLU Background Table: 3B Carbon stock changes in FOLU (1 of 2)
Activity data

Net carbon stock change and CO2 emissions
Biomass

Categories

Dead organic matter

Soils

Net
Thereof:carbonNet CO2
CarbonCarbonNet
carbonTotal Area ofloss/gain emissions
Net carbon Net carbon
Net carbon
emitted as
stock changearea organic Increase Decrease emitted as
from
stock
stock
stock
4
CH4 and CO
CH4 and CO
in mineralsoils
drained inchangechangechange(1)(1)(2)
from fires
from fires
soils
organic
5
soils
(ha)
(Gg C)(Gg CO2)

3B Land
3B1
Forest Land
3B1a Forest Land Remaining Forest Land
3B1b Land Converted to Forest Land
3B1bi Cropland Converted to Forest Land
3B1bii Grassland Converted to Forest Land
3B1biii Wetlands Converted to Forest Land
Settlements Converted to Forest
3B1biv
Land
3B1bv Other Land Converted to Forest Land
3B2
Cropland
3B2a Cropland Remaining Cropland3B2b Land Converted to Cropland3B2bi Forest Land Converted to Cropland3B2bii Grassland Converted to Cropland3B2biii Wetlands Converted to Cropland3B2biv Settlements Converted to Cropland3B2bv Other Land Converted to Cropland
3B3
Grassland
3B3a Grassland Remaining Grassland
3B3b Land Converted to Grassland
3B3bi Forest Land Converted to Grassland
3B3bii Cropland Converted to Grassland
3B3biii Wetlands Converted to Grassland
3B3biv Settlements Converted to Grassland
3B3bv Other Land Converted to Grassland(3)
3B4
Wetlands
3B5
Settlements

872

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873

Table 3.2 AFOLU Background Table: 3B Carbon stock changes in FOLU (2of 2)
Activity data

Net carbon stock change and CO2 emissions
Biomass

Categories

Dead organic matter

Soils

Net
Thereof:carbonNet CO2
CarbonCarbonNet
carbonTotal Area ofloss/gain emissions
Net carbon Net carbon
Net carbon
emitted as
stock changearea organic Increase Decrease emitted as
from
stock
stock
stock
4
CH4 and CO
CH4 and CO
in mineralsoils
drained inchangechangechange(1)(1)(2)
from fires
from fires
soils
organic
5
soils
(ha)
(Gg C)(Gg CO2)

3B5a
3B5b

Settlements Remaining Settlements
Land Converted to Settlements
Forest Land Converted to
3B5bi
Settlements
3B5bii Cropland Converted to Settlements
3B5biii Grassland Converted to Settlements
3B5biv Wetlands Converted to Settlements
3B5bv Other Land Converted to Settlements
3B6
Other Land
3B6a Other Land Remaining Other Land
3B6b Land Converted to Other Land
3B6bi Forest Land Converted to Other Land
3B6bii Cropland Converted to Other Land
3B6biii Grassland Converted to Other Land
3B6biv Wetlands Converted to Other Land
3B6bv Settlements Converted to Other Land

874
875
876
877
878
879
880
881

(1) Where the carbon contained in the emissions of CH4 and CO is significant part of the sectoral emissions, this should be copied from the corresponding columns in the Sectoral Background Table 3.4.
This amount of carbon emitted as CH4 and CO is then subtracted from carbon stock change to avoid double counting (see Volume 4, Section 2.2.3).
(2) The activity data used for this column correspond to the difference between the column Area and the Area of organic soils.
(3) CO2 Emissions from Wetlands are reported in a separate background table (Table 3.3) that includes all gases emitted from Wetlands.
(4) Areas of organic soils include drained, rewetted and restored organic soils as well as coastal wetlands with organic soils. Details of the subdivision should be given in the national inventory report.
(5) The net loss/gain from all types of organic soils should be reported here (see also footnote 4).

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882

Table 3.3 AFOLU Background Table: Emissions in Wetlands (3B4)
Activity data
Categories
Area
(ha)

Net
emissions/remo
vals
CO2

Emissions
CH4
(Gg)

N2O

3B4 Wetlands
3B4a
Wetlands Remaining Wetlands
Peatlands Remaining PeatlandsPeat Extraction
3B4ai
remaining Peat Extraction
3B4aii Flooded Land Remaining Flooded Land1
3B4aiii Other Wetlands Remaining Other Wetlands
3B4b
Land Converted to Wetlands
3B4bi Land Converted for Peat Extraction
3B4bii Land Converted to Flooded Land1
3B4biii Land Converted to Other Wetlands

883
884
Documentation box:

885
886

(1) Detailed information on Other Wetlands should be included in the national inventory report.

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888

Table 3.4 AFOLU Background Table: Biomass Burning (3C1) (1 of 2)
Activity data
Categories

Information item:
Carbon emitted as(5)
CH4 and CO

Emissions

(1)

(4)

Description

(2)

Unit
(ha or kg dm)

Values(3)

CO2

Biomass

CH4
DOM

(4)

SOM

(6)

N2O

Biomass
(Gg)

CO
DOM

SOM

(6)

NOx

Biomass(C Gg)

3C1 Biomass Burning
3C1a Biomass Burning in Forest Land
Controlled Burning
Wildfires
3C1b Biomass Burning in Cropland
Biomass Burning in Cropland Remaining CroplandControlled Burning
Wildfires
Biomass burning in Forest Land Converted to CroplandControlled Burning
Wildfires
Biomass Burning in Non Forest Land Converted to
CroplandControlled Burning
Wildfires
3C1c Biomass Burning in Grassland
Burning in Grassland Remaining Grassland
Controlled Burning
Wildfires
Burning in Forest Land Converted to Grassland
Controlled Burning
Wildfires
Burning in Non Forest Land Converted to Grassland
Controlled Burning
Wildfires
3C1d Biomass Burning in All Other Land
Biomass Burning in Other Land Remaining All OtherLand
Controlled Burning
Wildfires

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Table 3.4 AFOLU Background Table: Biomass Burning (3C1) (2 of 2)
Activity data
Categories

Information item:
Carbon emitted as(5)
CH4 and CO

Emissions

(1)

(4)

(4)

Description

(2)

Unit

ValuesCO2(3)

Biomass

CH4
DOM

SOM

(6)

(ha or kg dm)

N2O

Biomass
(Gg)

CO
DOM

SOM

(6)

NOx

Biomass(C Gg)

Biomass Burning in Forest Land Converted to All OtherLand
Controlled Burning
Wildfires
Biomass Burning in Non Forest Land Converted to All
Other Land
Controlled Burning
Wildfires

890
891
892
893
894
895
896
897
898
899
900

(1) Parties should report both Controlled/Prescribed Burning and Wildfires emissions, where appropriate, in a separate manner.
(2) For each land type data should be selected between area burned or biomass burned. Units for area will be in hectare (ha) and for biomass burned in kilogram dry matter (kg dm).
(3) If CO2 emissions from biomass burning are not already included in Table 3.2 (Carbon stock changes background table), they should be reported here. Carbon stock changes associated with biomassburning should not also be reported in Table 3.2 to avoid double counting.
(4) CH4 and CO emissions from biomass burning and DOM are reported separately.
(5) Where the carbon contained in the emissions of CH4 and CO is a significant part of the sectoral emissions this should be transferred to the corresponding columns in the Sectoral Background Table 3.2.
This amount of carbon emitted as CH4 and CO is then subtracted from carbon stock change to avoid double counting. The conversion factors to convert CH4 and CO to C (as input to Table 3.2) are 12/16
for CH4 and 12/28 for CO. (see Volume 4, Section 2.2.3).
(6) Emissions from soil organic matter are occurring when organic soils and peatlands are burned but are not be relevant for mineral soils.

Documentation box:

901
902

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903

Table 3.7 AFOLU Background Table: Direct N2O emissions from Managed Soils (3C4)
Activity data
Categories(1)

Emissions

Total amount of nitrogen applied

N2O(Gg N/yr)(Gg)

3C4 Direct N2O Emissions from Managed Soils
Inorganic N fertilizer application
Forest Land
Cropland
Grassland
Wetlands
Settlements
Other Land
Organic N applied as fertilizer (manure and sewage sludge)
Forest Land
Cropland
Grassland
Wetlands
Settlements
Other Land
Urine and dung N deposited on pasture, range and paddock by grazing(2)
animals
N in crop residues
Area
(ha)
N mineralization/immobilization associated with loss/gain of soil organic matter
resulting from change of land use or management of mineral soils
Drainage/management of organic soils (i.e., Histosols)

904
905
906
907
908

(1) Countries will report at the aggregation level if their activity data allows them within each category. If country has disaggregated data by land use, reporting is also
possible using this table.
(2) Only for Grassland.
(3) Only for Cropland.

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