Chapter 12: Harvested Wood Products

CHAPTER 12

HARVESTED WOOD PRODUCTS2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 4: Agriculture, Forestry and Other Land Use

Authors
Sebastian Rüter (Germany), Robert William. Matthews (UK)
Mattias Lundblad (Sweden), Atsushi Sato (Japan), Rehab Ahmed Hassan (Sudan)

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Chapter 12: Harvested Wood ProductsContents
12.

Harvested Wood Products (HWP) .......................................................................................................... 12.6
12.1

Introduction ....................................................................................................................................... 12.6

12.2

Terms and definitions ........................................................................................................................ 12.6

12.3

Approaches to estimating CO2 emissions and removals arising from HWP ..................................... 12.7

12.3.1

Conceptual frameworks of HWP approaches ......................................................................... 12.8

12.3.2

System boundaries employed by approaches .......................................................................... 12.8

12.4

Choice of method for wood products in use ...................................................................................... 12.9

12.4.1

Initial steps to estimate CO2 emissions and removals arising from HWP............................. 12.10

12.4.2Tier 1: “first order decay” method ........................................................................................ 12.16

12.4.3Tier 2 method using country-specific data ............................................................................ 12.28

12.4.4Tier 3 country-specific methods ........................................................................................... 12.31

12.5

Harvested wood biomass used for energy purposes ........................................................................ 12.33

12.5.1Treatment of CO2 emissions from wood biomass burnt and used for energy purposes ........ 12.33

12.5.2Treatment of non-CO2 emissions from wood biomass burnt and used for energy purposes. 12.35

12.5.3

Guidance on emissions factors for wood biomass burnt and used for energy purposes ....... 12.36

12.6

Clarification of the treatment of “wood in SWDS” in this guidance .............................................. 12.36

12.6.1

Representation of CO2 emissions from wood biomass in SWDS ......................................... 12.36

12.6.2

Representation of non-CO2 (methane) emissions from wood biomass in SWDS ................. 12.36

12.7

Uncertainty assessment ................................................................................................................... 12.37

12.8

Quality Assurance/Quality Control (QA/QC) ................................................................................. 12.39

12.9

Completeness .................................................................................................................................. 12.39

Annex 12A.

Detailed description of Approaches to estimating CO2 emissions and removals
arising from HWP ............................................................................................... 12.40

12A.1

Introduction ......................................................................................................... 12.40

12A.2

Estimating CO2 emissions and removals arising from HWP on the basis of carbon
stock changes ...................................................................................................... 12.41

12A.3

Estimating CO2 fluxes from wood biomass ........................................................ 12.44

12A.4

Implementation of HWP approaches .................................................................. 12.47

References............................................................................................................................. 12.48

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Equations
Equation 12.1

Estimation of total emissions and removals arising from the HWP pool in use . 12.16

Equation 12.2

Estimation of carbon stocks and annual carbon stock changes inHWP pool in use............................................................................................................................. 12.17

Equation 12.3

Selection of carbon inflow for estimating the carbon stock in the HWP pool in use
depending on the chosen approach ...................................................................... 12.17

Equation 12.4

Approximation of the carbon stocks in the HWP pool in use at the initial time, i.e.
from which activity data are available ................................................................. 12.18

Equation 12.5

Estimation of total CO2 fluxes associated with harvested wood biomass within the
country................................................................................................................. 12.20

Equation 12.6

Calculation of carbon inflow in a particular semi-finished HWP commodity classfollowing the ‘stock-change’ approach ............................................................... 12.23

Equation 12.7

Calculation of carbon inflow in a particular semi-finished HWP commodity classfollowing the ‘production’ approach ................................................................... 12.23

Equation 12.8

Estimation of annual fraction of the relevant domestically produced feedstock for
production of semi-finished HWP originating from domestic harvest ................ 12.24

Equation 12.9

Calculation of carbon inflow into a particular semi-finished HWP commodity classfor estimating the fraction of domestically consumed HWP following the ’production’approach .............................................................................................................. 12.25

Equation 12.10

Calculation of carbon inflow into a particular semi-finished hwp commodity classfollowing the ‘production’ approach in conjunction with allocation to relevant land
use categories ...................................................................................................... 12.25

Equation 12.11

Calculation of carbon in traded HWP feedstock commodity classes serving as wood
fuel and raw material for subsequent processing of semi-finished HWP ............ 12.27

FiguresFigure 12.1

Decision tree for choosing the relevant tier method for estimating CO 2 emissions andremovals arising from HWP ................................................................................ 12.11

Figure 12.2

Simplified classification of wood products based on FAO forest products definitions..............................................................................................................................12.12

Figure 12.3

Examples of different processing stages of wood products along the process and value
chain .................................................................................................................... 12.14

Figure 12.A.1

Conceptual illustration of the ‘stock-change’ approach, estimating CO2 emissions andremovals associated with the carbon stock in the HWP pool in use on the basis of
calculated consumption data of HWP ................................................................. 12.42

Figure 12.A.2‘Box-and-arrow’ diagram showing the system boundary of the ‘stock-change’
approach .............................................................................................................. 12.42

Figure 12.A.3

Conceptual illustration of the ‘production’ approach, estimating emissions andremovals of CO2 associated with the carbon stock in the HWP pool in use on the basisof data on HWP production originating from domestic harvest .......................... 12.43

Figure 12.A.4‘Box-and-arrow’ diagram showing the system boundary of the ‘production’ approach............................................................................................................................. 12.44

Figure 12.A.5

Conceptual illustration of the ‘atmospheric-flow’ approach, estimating CO2 fluxes
associated with HWP on the basis of data on the carbon stock in the HWP pool in use
and traded woody biomass .................................................................................. 12.45

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Chapter 12: Harvested Wood Products

Figure 12.A.6‘Box-and-arrow’ diagram showing the system boundary of the ‘atmospheric-flow’
approach .............................................................................................................. 12.45

Figure 12.A.7‘Box-and-arrow’ diagram showing the system boundary of the ‘simple-decay’approach .............................................................................................................. 12.46

TablesTable 12.1

Default conversion factors for the semi-finished HWP commodity classes and theirsub-classes ........................................................................................................... 12.21

Table 12.2

Default conversion factors for the HWP feedstock commodity classes serving as fuelwood and raw material for manufacturing of semi-finished HWP ...................... 12.22

Table 12.3

Tier 1 Default half-lives of HWP commodity classes ......................................... 12.28

Table 12.4

Example of how to derive country-specific half-life for HWP commodity classes as afunction of information on market share, estimated service life (ESL) andobsolescence ........................................................................................................ 12.31

Table 12.5

Reporting of CO2 emissions from wood biomass burnt by producing and consuming
countries under different HWP approaches ......................................................... 12.34

Table 12.A.1

Equations applied in tier 1 methods when implementing hwp approaches ......... 12.47

Boxes
Box 12.1

Example for implementing Equations 12.2 and 12.4 in a spreadsheet ................. 12.19

Box 12.2

Example on the calculation of national ESL by means of factor method ............ 12.30

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12

HARVESTED WOOD PRODUCTS (HWP)

12.1

INTRODUCTION

This Chapter updates Chapter 12 of the 2006 IPCC Guidelines, including updated technical parameters for
estimating carbon dioxide (CO2) emissions and removals arising from HWP. Using the term “CO 2 emissions andremovals arising from HWP” (and sometimes just “CO2 emissions”) in Agriculture, Forestry and Other Land Use(AFOLU) guidance is not common practice but has been adopted in this chapter on HWP and the reasons are
discussed as part of terms and definitions in Section 12.2.
The guidance in this chapter maintains the existing approaches covered in the 2006 IPCC Guidelines. The refinedguidelines provided here take account of new relevant scientific information, including relevant methodologicalinformation and parameters contained in IPCC KP Supplement (e.g. carbon conversion factors). Some crossreferences are made to the earlier guidance where needed, for example in cases where it may be helpful to show
consistency with the earlier 2006 IPCC Guidelines. It should also be noted that the HWP Worksheet accompanying
the 2006 IPCC Guidelines (HWP calculator) cannot be used in conjunction with this updated guidance.
The structure of this chapter aims to clarify the relationships between new information and the 2006 IPCC
Guidelines and to allow for inclusion and updating of new parameters where appropriate.
The description of the application of methodologies in the light of the inclusion of updated parameters has beenclarified. In particular Section 12.2 clarifies some existing terms, definitions and concepts.
Section 12.3 provides guidance on available HWP approaches, describing and clarifying the options for defining
a conceptual framework and system boundary for estimating emissions and removals arising from HWP.
The subsequent guidance in this chapter is structured to consider three distinct subject areas relevant to harvested
wood biomass: i) wood products in use (i.e. wood utilised as a material); ii) wood biomass used for energy purposes
and iii) wood biomass in solid waste disposal sites (SWDS). Section 12.4 gives detailed guidance on wood products
in use, specifically providing good practice guidance on the choice of method for wood products in use. This
includes improved methodological guidance for estimating CO2 emissions and removals arising from HWP
following different approaches. This section also includes refined guidance for calculating the initial carbon stockin the HWP pool in use as well as parameters such as HWP carbon conversion factors. Section 12.5 addresses
wood biomass used for energy purposes. Section 12.6 provides clarification of the treatment of “wood biomass in
SWDS”.

12.2

TERMS AND DEFINITIONSThis section provides terms and definitions with specific meaning in the context of estimating CO2 emissions andremovals arising from HWP.
CO2 emissions and removals arising from HWP: In Volume 4, Chapter 1, Section 1.2.1 of the 2006 IPCC
Guidelines, it is explained that GHG fluxes in the AFOLU Sector can be estimated in two ways: 1) as net changes
in carbon stocks over time (used for most CO2 fluxes) and 2) directly as gas flux rates to and from the atmosphere(used for estimating non-CO2 emissions and some CO2 emissions and removals). Hence, when giving guidance on
estimating CO2 emissions and removals for the AFOLU Sector, usually the focus is on estimating annual carbon
stock changes in all relevant pools (e.g. carbon pools in forest land and cropland). The carbon stock changes in thevarious pools can then be combined and converted to CO2 emissions and removals of CO2 (see Volume 4, Chapter
2, Section 2.2 of the 2006 IPCC Guidelines). Generally, guidance for the AFOLU Sector reflects this by discussing
how to estimate annual carbon stock changes in the various relevant pools. The term “CO2 emissions and removals
arising from HWP” is frequently referred to in this chapter on HWP because it is not always possible to refer to“carbon stocks” or “carbon stock changes”, for two principal reasons:Firstly, as explained in this section and discussed in detail in Section 12.3 and Annex 12.A, different “approaches”
can be taken to estimating the CO2 emissions and removals arising from HWP. Guidance on these approaches wasgiven originally in the 2006 IPCC Guidelines. Amongst these approaches are examples that, conceptually, involves
tracking carbon or CO2 fluxes, rather than tracking changes in annual carbon stocks in the HWP pool. Therefore,
sometimes it is necessary to describe how to estimate carbon and CO 2 fluxes, particularly when giving guidance
for this approach, otherwise it would not be possible to maintain the approach as provided in the 2006 IPCC
Guidelines.
Secondly, some important elements of carbon in harvested wood (e.g. harvested wood biomass used directly as anenergy feedstock) strictly do not enter the HWP carbon pool but are produced and then consumed almost
immediately, involving oxidation and release of CO2 to the atmosphere. Hence, if there is interest in estimating

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Chapter 12: Harvested Wood Products

the contributions of these elements of harvested wood towards CO 2 emissions, it is necessary to refer to CO 2
emissions, because the guidance cannot be provided by describing annual carbon stock changes in HWP pools (i.e.
because no such pool exists for these products from year to year).
The terms “CO2 emissions and removals arising from HWP”, “CO2 emissions”, “carbon stocks” and “carbon stockchanges” are used in this chapter, where these terms are appropriate for describing approaches and methods
relevant to HWP.
Removals: The general term “removals” is defined in the Glossary of the 2006 IPCC Guidelines. In the context
of HWP, when referring to CO2 removals, it may be noted that HWP do not directly sequester carbon from theatmosphere. However, carbon retained in HWP constitutes a pool of carbon that was sequestered originally by theabove ground biomass carbon pool of forests and other wood producing land categories. In this respect, the carbon
from CO2 originally sequestered by vegetation is transferred to the HWP pool, similarly to when it is transferredfrom the above ground biomass carbon pool to the litter and soil carbon pools in the AFOLU sector. The only
difference is that transfers of carbon from vegetation to HWP are always the result of anthropogenic activity.
The term removals, as defined here, should not be confused with the use of the term in a different context, i.e.
when referring to “wood-removals”, as defined in Section 12.4.1.1.
Approach: The term “approach” has a particular meaning in the context of CO2 emissions and removals arisingfrom HWP. An “approach” includes a conceptual framework for the estimation of CO2 emissions and removals(see inter alia Brown et al. 1998; UNFCCC 2003; Cowie et al. 2006). An approach also defines the particularsystem boundary referred to when calculating quantities of carbon entering, retained in and lost from the HWP
pool. The system boundary defines which CO2 emissions and removals are to be included in estimates and finallyreported (see Cowie et al. 2006). Approaches need to be defined for the estimation and reporting of emissions andremovals arising from HWP in order to ensure transparency, completeness and consistency in calculations andreported estimates, in particular to avoid double-counting or non-counting of emissions and removals.
Further guidance on available approaches is provided in Section 12.3 and in Annex 12.A.
Method: The term “method” refers to the set of calculations needed to implement a particular approach forestimating CO2 emissions and removals arising from HWP (see UNFCCC 2003; Cowie et al. 2006). Thus: An approach defines WHAT is to be estimated and reported in an inventory to encompass CO2 emissions andremovals arising from HWP (as determined by a system boundary); whereas A method defines HOW to calculate the emissions and removals to be reported, that is, the calculation
techniques used in estimation (see Cowie et al. 2006).
It follows that different methods could be applied to implement a particular approach and that more than one
method may be involved in the implementation of an approach.
When considering methods to estimate CO2 emissions and removals arising from HWP, it is possible to apply
methods that are ‘direct inventory-based’, ‘flux data-based’ or a combination of both methods.
Direct inventory-based methods involve direct assessment of the HWP carbon pool at two or more points in time,then estimating carbon pool changes from the difference between sequential assessments.
Flux data-based methods, on the other hand, involve either: Measuring fluxes of CO2 between the atmosphere and the reservoir of carbon contained in harvested biomass;or Tracking fluxes of carbon contained in wood biomass that is harvested from forests and other wood producing
land categories throughout the stages of the wood processing chain for the purpose of estimating the magnitudeof the HWP carbon pool and its change over time.
In practice, most of the flux data-based methods described in the scientific literature involve modelling rather
than direct measurement, to estimate carbon stocks and stock changes and/or CO 2 fluxes from and to the HWPpool.
The distinction between direct inventory-based and flux data-based methods, with particular reference to Tier 3
methods, is further explained in Section 12.4.4.

12.3

APPROACHES TO ESTIMATING CO 2
EMISSIONS AND REMOVALS ARISING FROM
HWP

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Different approaches can be taken to estimating and presenting CO2 emissions and removals arising from HWP.
Each individual approach is potentially useful, depending upon the application, i.e. the specific question being
addressed, or type of estimate required. This guidance does not judge whether one particular approach should be
preferred. The choice of approach is important for determining the details of calculation methods for estimating
CO2 emissions and removals arising from HWP. Hence, before considering calculation methods as presented in
Section 12.4, this section provides an introduction to the essential features of the different approaches that havebeen identified for this purpose. Information is also provided on the implications of choosing between theapproaches, i.e. on the calculation and reporting of emissions and removals across the AFOLU sector and thereporting of CO2 emissions due to wood biomass burnt in the Energy sector (see Section 12.5).
The 2006 IPCC Guidelines considered four approaches known as the ‘stock-change’, ‘production’, ‘atmosphericflow’ and ‘simple-decay’ approaches. As explained below, these approaches have differences in terms of theirconceptual frameworks and the system boundaries employed for calculations (Section 12.2). Further discussion
about the approaches is provided in Annex 12.A whilst an essential introduction is given in this section.
The discussion of approaches presented here focusses on estimating CO 2 emissions and removals arising from
HWP in use, according to the defined approaches. Harvested biomass used for energy purposes and wood biomass
disposed of in SWDS are discussed separately in Sections 12.5 and 12.6.

12.3.1 Conceptual frameworks of HWP approaches
The design of HWP approaches involves two conceptual frameworks.
The first conceptual framework focusses on the estimation of CO2 emissions and removals arising from HWP on
the basis of changes in carbon stocks within defined HWP pools. In effect, this type of approach aims to trackchanges in carbon stocks in the HWP pool that take place from one year to the next, and then infer net emissions
and removals of CO2 from HWP from these stock changes.
The second conceptual framework focusses on identifying and quantifying actual CO2 fluxes from and to theatmosphere from HWP.
The ‘stock-change’ and ‘production’ approaches are based on the first conceptual framework and the ‘atmosphericflow’ and ‘simple-decay’ approaches are based on the second conceptual framework. Further details are given in
Annex 12.A.
In practice, physically measuring either actual carbon stocks in the HWP pool or actual fluxes between HWP and
the atmosphere can be technically challenging. As a consequence, the implementation of the different approaches
using Tier 1 and Tier 2 methods tends to employ modelling and calculations that are similar regardless of theconceptual framework of the particular approach and generally involves referring to similar sources of activity
data.
Results for CO2 emissions and removals are defined in the same way as for other land use categories and carbon
pools. Specifically, when carbon stocks in the HWP pool increase over time, this corresponds to net CO2 removals
into HWP; when carbon stocks in the HWP pool decrease over time, this corresponds to net CO 2 emissions arisingfrom HWP.

12.3.2 System boundaries employed by approaches
The essential differences between the HWP approaches are related to the system boundaries applied when making
calculations. Illustrations of the system boundaries of the four approaches are included in Annex 12.A. The systemboundary of an approach is not necessarily the same as the national boundary of a country.
In the AFOLU sector, excluding HWP, changes in carbon stocks or carbon fluxes in forests and other wood
producing lands are estimated consistently with national boundaries. For HWP, estimation depends on the selected
approach.
The ‘stock-change’ approach for HWP involves estimating changes in carbon stocks in the HWP pool within thenational boundaries. Hence, carbon stock changes in the HWP pool are reported by the country where the wood
products are used (i.e. reported by the “consuming country”).
The ‘production’ approach involves estimating changes in carbon stocks in the HWP pool consisting of products
made from wood harvested in a country. The HWP pool thus consists of all products made from wood that isharvested domestically, i.e. those products that are consumed domestically and also those products that areexported and used in other countries. In other words, when applying the ‘production’ approach the “producing
country” reports carbon stock changes from HWP produced by that country, regardless of where the HWP are
consumed and used.

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Chapter 12: Harvested Wood Products

The ‘atmospheric-flow’ approach involves estimating fluxes of CO2 from and to the atmosphere from HWP, taking
place within national boundaries. When applying the ‘atmospheric-flow’ approach, the CO2 emissions andremovals arising from HWP are thus reported by a country where the wood products are used (i.e. by the“consuming country”).
The ‘simple-decay’ approach involves estimating fluxes of CO2 from and to the atmosphere from HWP, associatedwith woody biomass harvested from the forests and other wood-producing lands within a country. When applying
the ‘simple-decay’ approach, the CO2 emissions and removals arising from HWP are thus reported by a country
where the wood products are produced (i.e. by the “producing country”), regardless of where the HWP are
consumed and used.
As explained above and in Annex 12.A, although there are theoretical differences between the ‘production’approach and the ‘simple-decay’ approach, when applying the ‘simple-decay’ approach with Tier 1 default
methods, the guidance provided in this chapter for the ‘production’ approach also applies for the ‘simple-decay’approach.
There are complementary similarities and distinctions between the four HWP approaches in terms of theirreference to conceptual frameworks and system boundaries: The ‘stock-change’ and ‘production’ approaches work with carbon stock changes in HWP pools, whereas the‘atmospheric-flow’ and ‘simple-decay’ approaches work with CO2 fluxes.
 The ‘stock-change’ and ‘atmospheric-flow’ approaches cover stock changes or CO2 fluxes associated within aconsuming country, whereas the ‘production’ and ‘simple-decay’ approaches cover those associated with aproducing country.
When calculating results for GHG inventories, estimates of CO2 emissions and removals arising from HWP need
to be compatible with results for carbon stock changes in forests and other wood producing land categories.
Specifically, it is important that CO2 emissions and removals are not omitted and/or double-counted in results, e.g.
for forests and for HWP. The calculations defined in this guidance for the HWP approaches are designed to ensure
such compatibility.
The system boundaries of the approaches are also defined so that no double-counting or omissions occur whenestimates of CO2 emissions and removals arising from HWP reported by different countries are combined toprovide global or regional estimates. However, this is only the case if all countries use the same approach. Double
counting and/or non-counting of CO2 emissions and removals associated with forests, other wood producing land
categories and HWP can occur if countries apply different HWP approaches.
In some situations, CO2 emissions and removals arising from the HWP pool are not estimated explicitly. The
circumstances in which this may occur are discussed in Section 12.4.1.2. In these circumstances, the assumptionof a “steady-state HWP pool” is made. 1 When this assumption is made, the CO2 emissions associated withharvested biomass are nevertheless included implicitly as part of the CO 2 emissions and removals from the above
ground biomass carbon pool of forests and other wood producing land categories. When CO 2 emissions andremovals arising from HWP are not estimated explicitly, the possible approaches to reporting CO 2 emissions andremovals arising from HWP are not relevant and are not applied.

12.4

CHOICE OF METHOD FOR WOOD PRODUCTS
IN USE

This section provides guidance on the choice of method to apply in conjunction with the available approaches
described in Section 12.3 and Annex 12.A. Note that guidance on Tier 1 default methods provided in this sectionis also applicable for the ‘simple-decay’ approach (see Section 12.3 and Annex 12.A). The choice of calculation
method and the data used for estimating the CO2 emissions and removals arising from HWP have an implicit
impact on the calculated system boundaries. Therefore, it is necessary to cross-check that any method to be appliedcorresponds and relates to the selected approach.

1 Previous IPCC guidance on HWP has referred to the possibility of making the assumption of “instantaneous oxidation” of

HWP (see IPCC 1997, IPCC 2006, IPCC 2014). Furthermore, reference is sometimes made to the term, “instantaneousoxidation” in the context of accounting rather than reporting. For these reasons, this term is generally avoided in this refined
guidance.

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12.4.1 Initial steps to estimate CO2 emissions and removals
arising from HWP
To estimate CO2 emissions and removals arising from HWP, it is good practice to follow the decision tree (Figure12.1) and the steps described below.

STEP 1: Check the avai lability of activity data on HWP
In order to apply the guidance provided for estimating CO2 emissions and removals arising from HWP, informationon the utilization of wood as a material needs to be available. In the case that no such information is available,countries might need to make the assumption of a ‘steady-state HWP pool’ (see Section 12.4.1.2).
When making decisions about whether to estimate contributions towards GHG emissions and CO 2 removals,
generally the key question is: how big is a particular contribution? More specifically, is the magnitude of thecontribution sufficiently large, or too small, to be worth estimating? In the case of HWP, one way of answering
this question is to carry out the calculations described in this guidance for Tier 1 methods. This is because: (i) themagnitude of the contribution made by HWP will depend on the selected approach to estimation (see Section 12.3),
so any calculation methods need to be appropriate for the selected approach, i.e. such as Tier 1 methods; and (ii)the Tier 1 methods are amongst the simplest methods that can be defined for estimating CO 2 emissions andremovals arising from HWP. It follows that the more relevant key question in the case of HWP is: are activity data
available for implementing at least Tier 1 methods? In this context, the availability of relevant statistics in publicly
available databases such as FAOSTAT (see Section 12.4.1.1) indicates that data suitable for Tier 1 (and possibly
Tier 2) methods are available. The above points lead naturally to STEP 1.1 below.
STEP 1.1: Check the availability of data for the three default HWP commodity classes of sawnwood, wood-based
panels and paper and paperboard. Detailed guidance is provided in Section 12.4.1.1. If such information isavailable, skip the next step and go to STEP 2.
STEP 1.2: Follow the guidance provided in Section 12.4.1.2.

STEP 2: Check the availability of country -specif ic methods and apply Tier 3
STEP 2.1: Check whether country-specific methods are available that could be used to estimate emissions andremovals of CO2 arising from HWP. For this purpose, follow the guidance provided in Section 12.4.4. If this is
the case go to the next step, otherwise go to STEP 3.
STEP 2.2: Check that the methodologies used are at least as detailed and accurate as under the Tier 1 method. If
this is the case go to the next step, otherwise go to STEP 3.
STEP 2.3: Clarify which approach is to be chosen by the country (see Section 12.3) and follow the guidance
provided in Section 12.4.4 to apply Tier 3 for estimating CO2 emissions and removals arising from HWP.

STEP 3: Check the availability of country -specif ic data and apply Tier 2
STEP 3.1: Check whether country-specific activity data and/or emission factors are available that could be used
to estimate CO2 emissions and removals arising from HWP. Guidance is provided in Sections 12.4.1.1 and 12.4.3.
If this is the case go to the next step, otherwise go to STEP 4.
STEP 3.2: Check whether the country-specific activity data are suitable to be used in conjunction with the default
method provided and whether they are as accurate as under the Tier 1 method. Further guidance is provided in
Section 12.4.3.1. In the case that country-specific emission factors should be used, follow the guidance provided
in Section 12.4.3.2 and determine whether such information is compatible with the activity data that are to be
applied for the estimation. If the completion of this step is successful, go to the next step, otherwise go to STEP 4.
STEP 3.3: Determine which approach is to be chosen by the country (Section 12.3), follow the guidance provided
in Section 12.4.3, and apply Tier 2 for estimating CO2 emissions and removals arising from HWP.

STEP 4: Determine w hich approach is to be chosen to estimate CO 2 emissions
and removals arising f rom HWP and apply Tier 1
Determine which approach is to be chosen by the country (Section 12.3) and follow the guidance provided in
Section 12.4.2 in order to apply Tier 1 for estimating CO2 emissions and removals arising from HWP.

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Chapter 12: Harvested Wood Products

Figure 12.1

Decision tree for choosing the relevant tier method for estimating CO 2
emissions and removals arising from HWP
Start

STEP 1Are
activity data forthe specified HWP
categories available?
(12.4.1.1)

Investigate options for
obtaining the activity data,
otherwise consider the optionof assuming a ’steady state
HWP pool’ (12.4.1.2)

No

Yes
STEP 2Are
country-specificmethods available to estimate
the HWP contribution?
(12.4.4)

No

STEP 3
Yes

Are
country-specificactivity data and/or emission
factors available?
(12.4.3)

No

STEP 4
Yes
Clarify which approach is to be applied for estimating CO2 emissions and removals arising from HWP (12.3)

Apply Tier 3(12.4.4)

Apply Tier 2(12.4.3)

Apply Tier 1(12.4.2)

12.4.1.1 A VAILABILITY OF A CTIVITY D ATA
This section provides definitions for the different available HWP commodity classes representing the use of wood
as a material as well as for other uses where relevant to estimating CO2 emissions and removals from HWP. As
explained below, for Tier 1 and Tier 2 methods principally this involves three commodity classes of semi-finishedwood products (sawnwood, wood-based panels and paper and paperboard), whilst certain other commodity classes
may also be relevant, depending on the chosen HWP approach.
The term “harvested wood products” is based on a concept consisting of the two separate elements of “forest
harvesting” and “wood products” (Brown et al. 1998; UNFCCC 2003). Harvested wood biomass carbon captured
and stored in solid chemicals or gases is excluded from HWP. The commodity classes of sawnwood, wood-based
panels and paper and paperboard refer to the specific definitions of semi-finished wood products given in theinternational classification system of forest products, which are also referred to in Food and Agriculture
Organization (FAO) statistics2. These definitions are given below, as well as for other terms commonly used,
where these are relevant to the discussion in this section.

2 http://www.fao.org/forestry/statistics/80572/en/ (2017/10/18)

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As shown in Figure 12.2, the forest-wood chain starts with “forest harvesting” (or “fellings”). Forest harvesting isthen partitioned into “roundwood” (or “wood-removals”) and “slash” (generally left in the forest). Roundwood isthen further subdivided into “industrial roundwood” and types of fuelwood and charcoal. Following the forest
products definitions of the FAO, Figure 12.2 also shows the relationship between the aggregate commodity“industrial roundwood” and the three semi-finished wood product commodity classes identified above, inproviding the feedstock for the subsequent processing of these semi-finished HWP commodities along the value
chain (FAO 2017). The international classification system for forest products can be related to the HarmonizedCommodity Description and Coding System (HS) of tariff nomenclature provided by the World Customs
Organization (WCO)3.
Figure 12.2

Simplified classification of wood products based on FAO forest
products definitions

Process
chain

Harvest (fellings)
Roundwood (wood-removals)

Slash

Industrial roundwood

Fuelwood and charcoal

Sawlogs and veneer logs

Pulpwood, round and split

Other industrial roundwood

Wood pulp
Sawnwood

Wood-based panels

Paper and paperboard

Finished products in different end uses
Source: IPCC 2014

Definitions of wood product commodities, which are relevant for the application of the guidance on estimating
CO2 emissions and removals arising from HWP, as described in Section 12.4.2 (Tier 1), are listed below. These
definitions are drawn from the Joint Forest Sector Questionnaire (JFSQ) as established by the Intersecretariat
Working Group on Forest Sector Statistics4, which form the basis for the forest products statistics provided by
FAO, for example. The JFSQ also includes conversion factors to be used for converting, for example, from nominal
to solid volume in the compilation of statistics if required 4.
Datasets for these aggregate product commodity classes are freely and easily accessible, are updated on at least anannual basis with a six-month or one-year reporting lag, and time series are available for most countries worldwide5.

DEFINITIO NS FOR SEMI -FINISHED WOOD PRODU CT CO MMODITIESThe following three aggregate commodities of semi-finished wood products, by definition, represent data on wood
being processed with the intention of using the wood as a material to make products. The definitions given arethose referred to in FAO statistics6.
It should be noted that there are certain specific wood product commodity classes that are explicitly excluded in
the following definitions of the three commodity classes of semi-finished wood products. The reasons for theseexclusions are explained in the discussion following the presentation of the definitions below.
SAWNWOOD: “Wood that has been produced from both domestic and imported roundwood, either by sawing
lengthways or by a profile-chipping process and that exceeds 6 mm in thickness. It includes planks, beams, joists,boards, rafters, scantlings, laths, boxboards and "lumber", etc., in the following forms: unplaned, planed, endjointed, etc. It excludes sleepers, wooden flooring, mouldings (sawnwood continuously shaped along any of its

3 http://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools.aspx (2017/10/18)
4 Comprising the Forestry Department of FAO, the United Nations Economic Commission for Europe (UNECE), the Statistical

Office of the European Communities (EUROSTAT) and the International Tropical Timber Organization (ITTO)
5 http://www.fao.org/faostat/en/#data/FO (2018/06/20)
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edges or faces, like tongued, grooved, rebated, V-jointed, beaded, moulded, rounded or the like) and sawnwood
produced by re-sawing previously sawn pieces. It is reported in cubic metres solid volume” (see Figure 12.2).
WOOD-BASED PANELS: “This product category is an aggregate comprising veneer sheets, plywood, particle board,and fibreboard. It is reported in cubic metres solid volume” (see Figure 12.2). See FAO statistics7 for further
definitions of the individual commodity classes.
PAPER AND PAPERBOARD: “The paper and paperboard category is an aggregate category. In the production andtrade statistics, it represents the sum of graphic papers; sanitary and household papers; packaging materials andother paper and paperboard. It excludes manufactured paper products such as boxes, cartons, books and magazines,
etc. It is reported in metric tonnes” (see Figure 12.2).
The availability of data for the above three aggregate HWP commodities in publicly available databases ofinternational organizations, such as FAOSTAT, qualifies for estimating CO2 emissions and removals from HWP
on the basis of the ‘production’ or the ‘stock-change’ approaches. For example, the presence of relevant statistics
in the FAOSTAT database indicates that data suitable for implementation of Tier 1 or Tier 2 methods for theseapproaches are available. Further guidance for these methods is provided in Sections 12.4.2.1 and 12.4.3. Alldatasets are reported in cubic metres solid volume or metric tonnes, which is information that enables countries toconvert the HWP data into units of carbon.
Certain commodity classes are excluded from the above definitions for semi-finished wood products to avoid
double-counting of wood products. For example, sleepers, V-jointed sawnwood and laminated veneer lumber(LVL) are excluded from the definition of sawnwood. This is because these commodities may be the result ofsubsequent processing of sawnwood and therefore are examples of finished wood products, as illustrated for Vjointed sawnwood in Figure 12.3. This also applies (for example) to wooden flooring that is produced fromsawnwood and/or hardboard which belongs to the commodity class of wood-based panels. Wooden flooring istherefore implicitly covered by the semi-finished HWP commodity classes of sawnwood and/or wood-based
panels and included in this way in the estimates for CO2 emissions and removals arising from HWP. Thus, using
statistical data for both sawnwood and for wooden flooring could result in double counting. There is a fourth
aggregate commodity class of wood products within industrial roundwood, i.e. “other industrial roundwood”, asalso shown in Figure 12.2. This commodity class is not covered by Tier 1 and Tier 2 methods because theconstituent wood products in the commodity class have much less uniform characteristics than is the case for thethree commodity classes defined below, including some examples of wood used for finished products (e.g.
transmission poles and roundwood used directly in the construction of buildings). By excluding products within
the commodity class of other industrial roundwood from Tier 1 and Tier 2 methods, in effect, the assumption ismade of a “steady-state HWP pool” for these products (see Section 12.4.1.2). Tier 3 methods would need to be
developed for a more sophisticated representation of this commodity class.
Countries with available data on finished wood products produced from the default semi-finished wood productcommodity classes may consider using these data to develop country-specific methods, following the guidance
given in Section 12.4.3.1. Production data on finished wood products processed from the three aggregate semifinished product commodity classes sawnwood, wood-based panels and paper and paperboard (see Figure 12.3)
are not included in international databases. However, the WCO HS tariff nomenclature (see earlier) does include
some commodities for finished wood products (e.g. furniture, builders' joinery and carpentry of wood).
Accordingly, information on such commodities could be available in national production and trade statistics. Whenusing these datasets in calculations, it is good practice to consider the associated uncertainties as part of theuncertainty analysis (see Section 12.7).

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Figure 12.3

Examples of different processing stages of wood products along theprocess and value chain

Raw material

Semi-finished products

Finished products and uses
(Energy)

Sawlogs

Sawnwood
Wood chips

V-joint sawnwood(E.g. wall panelling)
Wood-based panels(E.g. particle board)

Pulpwood, roundand split

Wall system

Wooden house

Furniture(E.g. book shelf)

Wood pulp
Recovered paper

Window

Paper(E.g. graphic paper)Book, newspaper or magazine

Source: IPCC 2014

To avoid potential non-counting and/or double counting, countries are encouraged to consult e.g. FAO 2010 for
further clarification on the mass flows along the forest wood processing chain depending on the classification anddefinition of the relevant commodities8. The inclusion of the commodity wood pulp under the HWP commodity
class of “paper” would for example result in double counting, as wood pulp by definition constitutes the feedstock
for the production of paper and paperboard (see definition below and Figure 12.3). However, data on wood pulp
are used in the default Tier 1 methods when calculating the share of HWP coming from domestic forests, whenthe ‘production’ approach is applied (see Equation 12.7). Wood pulp data may also be used in higher tier methods
provided that double counting is avoided.

DEFINITIO NS FOR OTHE R RELEVANT WOOD PROD UCT COMMODITIES
Data on certain other wood product commodities are needed for the implementation of the ‘production’ approachand the ‘atmospheric-flow’ approach as discussed and defined below. The definitions are those referred to in FAO
statistics6.
In order to implement the ‘production’ approach, further information is needed on commodities representing the
raw materials eventually used as feedstock for the production of the semi-finished HWP commodity classes
defined and discussed earlier (see Figures 12.2 and 12.3 and Annex 12.A.1.2). Some possible feedstock
commodities are not included in the default method for allocating HWP to domestic forest sources as described in
Section 12.4.2.1, because of difficulties in determining sources and multiple uses. For example, some wood chips
used in wood-based panel and wood pulp production come from industry co-products, whilst others could berecycled products and others are used for energy purposes (see Figure 12.3). Definitions of some key feedstocks
relevant to this aspect of implementing the ‘production’ approach are provided below.
REMOVALS/WOOD-REMOVALS: “The volume of all trees, living or dead, that are felled and removed from theforest, other wooded land or other felling sites. It includes natural losses that are recovered (i.e. harvested),removals during the year of wood felled during an earlier period, removals of non-stem wood such as stumps andbranches (where these are harvested) and removal of trees killed or damaged by natural causes (i.e. natural losses),e.g. fire, windblown, insects and diseases. Please note that this includes removals from all sources within the
country including public, private, and informal sources. It excludes bark and other non-woody biomass and any
wood that is not removed, e.g. stumps, branches and tree tops (where these are not harvested) and felling residues(harvesting waste). It is reported in cubic metres solid volume underbark (i.e. excluding bark). Where it is measured
overbark (i.e. including bark), the volume has to be adjusted downwards to convert to an underbark estimate” (seeFigure 12.2).
ROUNDWOOD: “All roundwood felled or otherwise harvested and removed. It comprises all wood obtained fromremovals, i.e. the quantities removed from forests and from trees outside the forest, including wood recoveredfrom natural, felling and logging losses during the period, calendar year or forest year. It includes all wood removed
with or without bark, including wood removed in its round form, or split, roughly squared or in other form (e.g.
branches, roots, stumps and burls (where these are harvested) and wood that is roughly shaped or pointed. It is an

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aggregate comprising wood fuel, including wood for charcoal and industrial roundwood (wood in the rough). It isreported in cubic metres solid volume underbark (i.e. excluding bark)” (see Figure 12.2).
INDUSTRIAL ROUNDWOOD (WOOD IN THE ROUGH): “All roundwood except wood fuel. In production, it is anaggregate comprising sawlogs and veneer logs; pulpwood, round and split; and other industrial roundwood. It isreported in cubic metres solid volume underbark (i.e. excluding bark). The customs classification systems used bymost countries do not allow the division of Industrial Roundwood trade statistics into the different end-use
categories that have long been recognized in production statistics (i.e. sawlogs and veneer logs, pulpwood andother industrial roundwood). Thus, these components do not appear in trade. It excludes: telephone poles” (seeFigure 12.2).
OTHER INDUSTRIAL ROUNDWOOD: “Industrial roundwood (wood in the rough) other than sawlogs, veneer logs
and/or pulpwood. It includes roundwood that will be used for poles, piling, posts, fencing, pitprops, shingles andshakes, wood wool, tanning, distillation and match blocks, etc. It is reported in cubic metres solid volume
underbark (i.e. excluding bark)” (see Figure 12.2).
WOOD PULP: “Fibrous material prepared from pulpwood, wood chips, particles or residues by mechanical and/or
chemical process for further manufacture into paper, paperboard, fibreboard or other cellulose products. It is anaggregate comprising mechanical wood pulp; semi-chemical wood pulp; chemical wood pulp; and dissolving
wood pulp” (see Figure 12.2).
RECOVERED PAPER: “Waste and scraps of paper or paperboard that have been collected for re-use or trade. It
includes paper and paperboard that has been used for its original purpose and residues from paper and paperboard
production. It is reported in metric tonnes”.
In order to implement the ‘atmospheric-flow’ approach, besides data on the trade of the commodities describedabove, further activity data are required, covering both feedstocks for processing wood for its use as a material andwood biomass burnt for energy purposes. These data are needed for estimating actual fluxes of carbon from woody
biomass from and to the atmosphere within the country in a reporting year (see Sections 12.3.2 and 12.4.2.1). This
includes several commodities as defined below. The definitions are those referred to in FAO statistics 9.
WOOD FUEL: “Roundwood that will be used as fuel for purposes such as cooking, heating or power production. It
includes wood harvested from main stems, branches and other parts of trees (where these are harvested for fuel)and wood that will be used for the production of charcoal (e.g. in pit kilns and portable ovens), wood pellets andother agglomerates. The volume of roundwood used in charcoal production is estimated by using a factor of 6.0 toconvert from the weight of charcoal produced to the solid volume (m3) of roundwood used in production. It also
includes wood chips to be used for fuel that are made directly (i.e. in the forest) from roundwood. It excludes wood
charcoal, pellets and other agglomerates. It is reported in cubic metres solid volume underbark (i.e. excludingbark)” (see Figure 12.2).
WOOD CHARCOAL: “Wood carbonised by partial combustion or the application of heat from external sources. It
includes charcoal used as a fuel or for other uses, e.g. as a reduction agent in metallurgy or as an absorption or
filtration medium. It is reported in metric tonnes”.
WOOD CHIPS AND PARTICLES: “Wood that has been reduced to small pieces and is suitable for pulping, for particle
board and/or fibreboard production, for use as a fuel, or for other purposes. It excludes wood chips made directlyin the forest from roundwood (i.e. already counted as pulpwood or wood fuel). It is reported in cubic metres solid
volume excluding bark”.
WOOD RESIDUES: “Other wood processing co-products. It includes wood waste and scrap not useable as timbersuch as sawmill rejects, slabs, edgings and trimmings, veneer log cores, veneer rejects, sawdust, residues fromcarpentry and joinery production, and wood residues that will be used for production of pellets and otheragglomerated products. It excludes wood chips, made either directly in the forest from roundwood or made in thewood processing industry (i.e. already counted as pulpwood or wood chips and particles), and agglomerated
products such as logs, briquettes, pellets or similar forms as well as post-consumer wood. It is reported in cubic
metres solid volume excluding bark”.

12.4.1.2 APPLYING THE ASSUMPT ION OF A “ STEADY - STATE HWP
POOL ”
This section provides guidance on when it is in line with good practice to make the assumption that the HWP poolis in a steady state and explains the implications of making such an assumption.

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When the assumption is made that the pool of carbon in HWP is in a steady state, this does not imply an assumptionthat the carbon stock in HWP is zero. Rather, it implies an assumption that the carbon stock in HWP is not changing
over time. Implicitly, it is also assumed that the annual carbon inflows into HWP in use are exactly the same inmagnitude as the annual losses of carbon from HWP in use (otherwise the carbon stock would be changing). Hence,in practice, making an assumption of a “steady-state HWP pool” leads to results for the CO2 emissions arisingfrom HWP that are numerically the same as when it is assumed that all the carbon in HWP is oxidised in the yearof harvest. In previous IPCC guidance on HWP (IPCC 1997, IPCC 2006, IPCC 2014), reference has sometimes
been made to making the assumption of “instantaneous oxidation” or to “reporting zero” for HWP, when the actualassumption being made is that of a “steady-state HWP pool”. However, strictly, making either of these assumptions
is not the same as making the assumption of a “steady-state HWP pool”, hence the use of these other terms in thiscontext is generally avoided in this refined guidance.
When an assumption of a “steady-state HWP pool” is made, this does not result in carbon losses due to biomass
harvested and utilised for HWP being ignored. Rather, these carbon losses are included implicitly as part of the
carbon stock changes estimated for the living or dead biomass pools of forests and other wood producing land
categories. The CO2 emissions and removals arising from the HWP pool should be estimated explicitly if possible,
but activity data are needed to do this, e.g. as required for the Tier 1 methods as a minimum (see Sections 12.4.1.1
or 12.4.2.1). If relevant activity data (e.g. from FAOSTAT or other sources) are not available, then it may benecessary to assume a “steady-state HWP pool”.

12.4.2 Tier 1: “first order decay” method
Provided that activity data are available for the three HWP commodity classes of semi-finished wood productcommodities of sawnwood, wood-based panels and paper and paperboard, as defined in Section 12.4.1.1, and nocountry-specific activity data required to apply Tier 2 are available (see Section 12.4.3), estimates of CO2
emissions and removals arising from HWP should be obtained by application of the Tier 1 method as outlined inthis section.

ESTIMATING CO 2 EMISSIONS AND REMOV ALS ARISING FROM HWP ON
THE BASIS OF CARBON STOCK CHANGES AND BY MEANS OF THE POOLBASED APPROACH ES
The annual emissions and removals arising from the HWP pool in use (∆𝐶𝑂2 𝑇𝑂𝑇𝐴𝐿 (𝑖)) are calculated from thesum of net changes of the carbon stocks in the defined HWP product commodity classes by means of the Equation
12.1.
EQUATION 12.1
ESTIMATION OF TOTAL EMISSIONS AND REMOVALS ARISING FROM THE HWP POOL IN USE

 CO2 TOTAL  i   44 / 12 n C i ll 1

Sources: Pingoud and Wagner 2006; IPCC 2006; IPCC 2014; Rüter 2017, p. 259 ff.

Where:i= yearCO2 TOTAL  i  = total CO2 emissions and removals from net changes of the carbon stock in HWP in use
during the year i, in Mt CO2

C= carbon stock in HWP, in Mt C

Cl  i 

= changes of the carbon stock C in the particular HWP commodity class l during the year i,in Mt C yr-1

12.16

l

= index number of the semi-finished HWP commodity class (see Table 12.2, Section 12.4.2.1)

n= number of selected HWP commodity classes of the semi-finished HWP commodities ofsawnwood, wood-based panels, paper and paperboard.

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Chapter 12: Harvested Wood Products

The general method to estimate the magnitude of the defined carbon stock in the HWP pool in use and its net
changes (i.e. by means of approaches as described in Section 12.4) is the first-order decay (FOD) function aspresented in Equation 12.2. It represents a flux data method that corresponds to Equation 12.1, Chapter 12, Volume
4 of the 2006 IPCC Guidelines and Equation 2.8.5, Chapter 2 in IPCC 2014:
EQUATION 12.2
ESTIMATION OF CARBON STOCKS AND ANNUAL CARBON STOCK CHANGES IN HWP POOL IN USE 1  e k   Inflowl  i 
Cl  i  1  e  Cl  i  + 
 k

k

Cl  i   Cl  i  1  Cl  i 
Sources: Pingoud and Wagner 2006; IPCC 2006; IPCC 2014; Rüter 2017, p. 259 ff.

Where:i= yearCl  i = the carbon stock in the particular HWP commodity class l at the beginning of the year i ,Mt Ck= decay constant of FOD for each HWP commodity class l given in units yr-1 (= ln(2)/HL,
where HL is the half-life of the particular HWP commodity in the HWP pool in years (seeBox 12.1 and Section 12.4.2.2)

Inflowl  i = the carbon inflow to the particular HWP commodity class l during the year i , Mt C yr-1,
see Equation 12.3

Cl  i 

= carbon stock change of the HWP commodity class l during the year i , Mt C yr-1.

Depending on the choice of the approach for estimating CO 2 emissions and removals arising from HWP, which
implicitly determines the system boundaries of the underlying estimated carbon stock in HWP in use, the annual
carbon inflow to the carbon stock of the respective HWP commodity class is calculated from different elementsof HWP time series according to Equation 12.3 (see also Section 12.3).
EQUATION 12.3
SELECTION OF CARBON INFLOW FOR ESTIMATING THE CARBON STOCK IN THE HWP POOL IN
USE DEPENDING ON THE CHOSEN APPROACH

 InflowSCA l  i 
Inflowl  i  : 
 InflowPA l  i 

for the 'stock-change' approachfor the 'production' approach

Source: Rüter 2017, p. 259 ff.

Where:

InflowSCA l  i  = Carbon inflow in HWP from the calculated domestic consumption of the respective HWP
commodity class l in the year i , in Mt C yr-1, see Equation 12.6

InflowPA l  i  = Carbon inflow in HWP from the production of the respective HWP commodity class loriginating from domestic harvest in the year i , in Mt C yr-1, see Equation 12.7.
Further guidance on the statistical elements for calculating the relevant carbon flux into the HWP pool in use
according to the different approaches (Inflowl (i)), including the associated Equations, is provided in Section
12.4.2.1.
In order to produce an estimate of the existing carbon stock in HWP in use for the application in Equation 12.2
and based on the subsequent changes of this HWP stock, the historical wood use (i.e. the accumulation of the2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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historic Inflow to the HWP pool) has to be included. This procedure is needed as this also includes the historic andcurrent disposals from the HWP pool, termed “inherited emissions” (IPCC 2006).
However, the availability of activity data series, which are described in Section 12.4.2.1, varies. For most countries,
the FAO statistics provide data on the HWP commodity classes since 1961.10 But for some countries activity data
are available only from a later year (often 1991). This has implications for the estimated steady state of the initialcarbon stock in HWP in use and in consequence on the uncertainties associated with the estimated CO2 emissions
and removals arising from HWP. As a proxy in the Tier 1 method it is thus assumed that the HWP pool is in a
steady state at the initial time t0 from which the activity data start. This means that as a proxy ∆C(t0) is assumed tobe equal to 0. This steady state carbon stock C(t0) for each HWP commodity class l is approximated by means ofEquation 12.4 based on the average of Inflowl (i) during the first 5 years for which statistical data are available.
The coverage of data on wood product commodities has changed over time. This has occurred for a number ofreasons, but not least because the contribution of data by wood industries towards production statistics depends ontheir size. More specifically, wood processing mills and industries generally contribute data towards statistics ifthey exceed a certain threshold size. The thresholds referred to in the compilation of statistics on harvested wood
have changed relatively little over time. However, the capacities of individual wood processing mills haveincreased, and also there have been structural developments in the wood industries, leading to greater numbers oflarger-capacity mills, and larger industry groupings. The combination of a fairly unchanging threshold size forreporting statistics, and these developments in the wood industries, is very likely to mean that statistics on woodcommodity production have become more comprehensive over time. As a result, long time series data on woodcommodities (e.g. since 1961) might suggest that production volumes have increased over time, when this may
simply reflect to some degree the progressive improvements in the statistics on wood commodities (Palma et al.
2017).
Using Equation 12.4 with the average value of Inflowl (i) over the first 5 years since 1961 (i.e. for the years 1961
to 1965) might thus lead to biased estimates of initial carbon stocks and it is likely to result in the overestimationof subsequent carbon stock increases in the HWP pool. When using historical data (such as for the first 5 years
since 1961) to provide values for calculating Inflowl (i) in Equation 12.4, it is thus good practice to verify that any
historical trends in the relevant statistics for wood commodities reflect actual changes, rather than changes in the
coverage of these statistics. This can help to reduce the uncertainties associated with the estimate of the existing
carbon stock in the HWP pool in use. Otherwise, it is good practice for Equation 12.4 to be used in conjunction
with the average value of Inflowl (i) over the first 5 years since 1990 (e.g. for the years 1990 to 1994) or later.
By substituting Cl(t0) in Equation 12.2, the Cl (i) and ∆Cl (i) in the sequential time points can be calculated. In the
Tier 1 method, it is good practice to use Equation 12.4 for estimating the carbon stock at t = t0.
EQUATION 12.4
APPROXIMATION OF THE CARBON STOCKS IN THE HWP POOL IN USE AT THE INITIAL TIME, I.E.
FROM WHICH ACTIVITY DATA ARE AVAILABLE

Cl ( t0 ) 

Inflowlaverage
k
with:

 t4

Inflowlaverage   Inflowl  i   / 5
 i t 0



Source: IPCC 2014; Rüter 2017, p. 259 ff.

Where:

k= decay constant of FOD for each HWP commodity class l (see Equation 12.2).

An example of how to implement Equations 12.2 and 12.4 in a spreadsheet 11, e.g. with MS EXCEL, is provided
in the Example Box 12.1.

10 http://www.fao.org/faostat/en/#data/FO (2017/10/18)
11 It

should be noted that the calculations described in Box 12.1 are not implemented as part of the HWP Worksheet
accompanying the 2006 IPCC Guidelines (HWP calculator). See also Section 12.1.

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BOX 12.1
EXAMPLE FOR IMPLEMENTING EQUATIONS 12.2 AND 12.4 IN A SPREADSHEET (E.G. MS EXCEL)
A

B

C

D

half-life (hl)35
decay constant k =LN(2)/C1
term 'e -k ' of Eq. 12.2 =EXP(-C2)
term '[(1 ‒ e-k)/k]' of Eq. 12.2 =(1-EXP(-C2))/C2

1
2
3
4
5
6
7
8
9
10
11
12
13
14

years
1990
1991
1992
1993
1994
1995
1996
…

Inflow
100,00101,00150,00103,0095,00
105,00100,00

HWPj carbon stock=AVERAGE(B7:B11)/C2=$C$3*C7+$C$4*B7=$C$3*C8+$C$4*B8=$C$3*C9+$C$4*B9=$C$3*C10+$C$4*B10=$C$3*C11+$C$4*B11=$C$3*C12+$C$4*B12… …

stock-change=C8-C7=C9-C8=C10-C9=C11-C10=C12-C11=C13-C12=C14-C13…

The initial carbon stock for the year 1990 is calculated by means of Equation 12.4 in cell C7. The FOD function as shown inEquation 12.2 is implemented in cells C8:C13. Based on the development of the carbon stock of the particular HWP commodity
class, the stock-changes (i.e. carbon pool changes) are calculated in the cells of column D12.

It is furthermore good practice to apply Equations 12.2 and 12.4 with activity data for the semi-finished wood
product commodity classes of sawnwood, wood-based panels and paper and paperboard, either as aggregates orfor each of their sub-classes as listed in Table 12.1 in Section 12.4.2.1. Further guidance on how to compile those
relevant activity data in accordance with the respective approaches is also provided in Section 12.4.2.1.
In combination with those semi-finished wood product commodities to be used under the Tier 1 method (seeSection 12.4.2.1), the FOD function implicitly includes finished HWP in the carbon stock estimates. It is assumed
that “immediate losses of the HWP pool due to final processing of wood along the processing chain (see Figure
12.A.1, Annex 12.A.2) are described realistically by the exponential decay pattern” (Pingoud and Wagner 2006).
The timing of emissions from wood processing residues used for energy purposes along the process chain of HWP
are also well described by the FOD function (see Rüter and Diederichs 2012).

ESTIMATING CO 2 FLUXES ASSOCIATED WITH HARVESTED WOODPRODUCTS (‘ATMOSPHERIC-FLOW’ APPROACH)
In the case that the ‘atmospheric-flow’ approach is applied for estimating CO2 emissions and removals arisingfrom HWP, it is good practice to estimate the annual carbon fluxes into the atmosphere along the timber processing
and wood utilization chain within the country by applying Equation 12.5. The equation reflects two componentsthat enable a consistent implementation of this approach:
The first term within the brackets in the equation represents the changes in the carbon stock in HWP in use
within a country, obtained from the calculated domestic consumption of HWP.
The last two terms within the brackets in the equation represent the net trade (balance of exports and imports) inwood feedstocks serving as wood fuel and/or as raw material for the manufacture of semi-finished HWP, toestimate the quantities of feedstock consumed for these purposes within a country.
For implementing Equation 12.5, this means that firstly, it is assumed that the calculated annual gains of carbon
in the HWP pool in use (i.e. InflowCl  i  ) following the ‘stock-change’ approach, see Equations 12.2 and 12.3) are
not available for oxidation into the atmosphere in the year in which they are added to the pool. It is also assumed
that the annual carbon losses from this HWP pool in use, calculated by means of Equation 12.2, which: do not enter the carbon stock in HWP in use again due to material recycling (and which would implicitly be
included in the annual production data, e.g. of particle board); and12Note that the calculation of the carbon stock change for a given year (for example for the year 1995, cell D12) appears to
depend on knowledge of the magnitude of the carbon stock at the beginning of the following year (in this case 1996, cell C13).
This is calculated by means of Equation 12.2 in cell C13, which only depends on knowledge of the magnitude of the carbon
stock at the beginning of the year 1995 in cell C12 and on the value of Inflow during the year 1995 in cell B12 (in this example).

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Volume 4: Agriculture, Forestry and Other Land Use are not exported.
are available for oxidation into the atmosphere in the reporting year (e.g. through combustion) (see IPCC 2006).
As explained above, this is represented by the first term within the brackets of Equation 12.5.
Secondly, an estimation of CO2 emissions and removals arising from HWP following the ‘atmospheric-flow’
approach consistent with estimates of emissions and removals from the forest carbon pools (see Chapter 4) is basedon the assumption that only carbon in woody biomass which: becomes and/or remains available within the reporting country; and is not fixed in a carbon pool.
could eventually also oxidize into the atmosphere in the reporting year. Consequently, all carbon in harvested
woody biomass from domestic forests (i.e. “roundwood production”, implicitly included in the forest carbon
estimates of emissions and removals as forest carbon pool losses) that is exported in the reporting year is to be
subtracted from the country’s remaining carbon amounts in woody biomass available for oxidation. On the other
hand, all imported carbon in woody biomass that becomes available within the country (for example as wood fuelor feedstock for further processing and wood utilization along the value chain) becomes available for oxidation(see Figure 12.A.5 in Annex 12.A.3). As explained above, the availability of carbon in traded HWP feedstock
commodity classes within the country is represented by the last two terms within the brackets of Equation 12.5.
As compared to the estimates of the impact of the carbon stock in the HWP pool in use (see Equations 12.1 to12.4), these estimates of carbon in annual imports and exports of woody biomass to be used as wood fuel orfeedstock (RC(i)) are needed for the reporting year or period only (see Equation 12.11).
EQUATION 12.5
ESTIMATION OF TOTAL CO2 FLUXES ASSOCIATED WITH HARVESTED WOOD BIOMASS WITHINTHE COUNTRY
m
m
 n

CO2 AFA  i    44 / 12   CSCA l  i   RCEX j  i   RCIM j  i   l 1

j 1
j 1









Source: IPCC 2006

Where:

CO2 AFA  i  = emissions and removals of CO2 following the ‘atmospheric-flow’ approach, including
emissions and removals associated with the carbon storage in the HWP pool in use due to theutilization of wood as material in the country (i.e. ‘stock-change’ approach) during the year
i, in Mt CO2 yr-1
Δ CSCAl  i = Changes of the carbon stock C in the particular semi-finished HWP commodity class lduring the year 𝑖, calculated from domestic consumption (i.e. ‘stock-change’ approach), in
Mt C yr-1, see Equations 12.2 and 12.3

RCEX j  i = Exported carbon in the relevant HWP feedstock commodity class j serving as wood fueland/or raw material for the manufacture of semi-finished HWP during the year i, in Mt C yr1, see Equation 12.11m= number of included HWP feedstock categories, see Table 12.2

n= number of selected HWP categories of the semi-finished HWP commodity classes ofsawnwood, wood-based panels, paper and paperboard

RCIM j  i = Imported carbon in the relevant HWP feedstock commodity class j serving as wood fueland/or feedstock for the manufacture of semi-finished HWP during the year i, in Mt C yr-1,
see Equation 12.11.

12.4.2.1 A CTIVITY DATA
Depending on the chosen approach (see Section 12.3), activity data include both the carbon stock of the HWP poolin use at the beginning of each year (C(i)) and the carbon inflow to the HWP pool during each year, for each HWP

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Chapter 12: Harvested Wood Products

commodity class (Inflowl (i)), as well as data on the remaining woody biomass within a country which does notenter the carbon stock in the HWP pool in use (as material) each year. The latter data are required when
implementing the ‘atmospheric-flow’ approach. Table 12.1 provides both an overview of the particular semifinished HWP commodity classes to be used for the Tier 1 estimation of the carbon stock of the HWP pool in use
and their associated carbon conversion factors (cf) to be applied in Equations 12.6, 12.7 and 12.9.
TABLE 12.1
DEFAULT CONVERSION FACTORS FOR THE SEMI-FINISHED HWP COMMODITY CLASSES AND THEIR SUB-CLASSES
Semi-finished HWP commodity
classes (l)Density(oven dry mass over air dry
volume)[Mg / m3]

Carbonfraction

Sawn wood (aggregate)

0.458

0.5

0.229

1

Coniferous sawnwood

0.45

0.5

0.225

2

Non-coniferous sawnwood

0.56

0.5

0.28

2

Wood-based panels (aggregate)

0.595

0.454

0.269

3

Hardboard (HDF)

0.788

0.425

0.335

4

Insulating board (Other board, LDF)

0.159

0.474

0.075

5

Fibreboard compressed

0.739

0.426

0.315

6

Medium-density fibreboard (MDF)

0.691

0.427

0.295

4

Particle board

0.596

0.451

0.269

4

Oriented strand board (OSB)

0.573

0.463

0.265

4

Plywood

0.542

0.493

0.267

7

Veneer sheets

0.505

0.5

0.253

8

Paper and paperboard (aggregate)

C conversion factor cf(per air dry volume)[Mg C / m3]

Relative dry mass(oven dry mass over air
dry mass)

C conversion factor cf(per air dry mass)[Mg / Mg]

[Mg C / Mg]

0.9

Source

-

0.386

9

Source: IPCC 20141

Calculated from the weighted average of coniferous and non-coniferous sawnwood production volumes (FAOSTAT average of the years
2006-2010) of the countries as listed in Appendix of the Annex of Decision 2/CMP.7

2

IPCC 2003, Appendix 3a.1

3Calculated from the weighted average of included sub-classes of the production volumes (FAOSTAT average of the years 2006-2010) of
the countries as listed in Appendix of the Annex of Decision 2/CMP.7

4

Rüter and Diederichs (2012)5

Derived from Environmental product declarations EPD-GTX-2011111-E, EPD-KRO-2009212-E and EPD-GTX-2011211-E provided by
IBU e.V. (http://bau-umwelt.de/hp550/Insulating-materials.htm)

6

Calculated from 50% HDF and 50% MDF

7Derived from Wilson and Sakimoto (2005) and basic density for non-coniferous species listed in the table above

8

Calculated from 50% sawnwood (Coniferous) and 50% sawnwood (Non-Coniferous)

9

Calculated from the weighted average of included sub-classes of the production volumes (FAOSTAT average of the years 2006-2010) of
the countries as listed in Appendix of the Annex of Decision 2/CMP.7, including information derived from Fengel and Wegener (1984),
Paulapuro (2000), Gronfors (2010) and industry information.

To estimate the carbon stock in the HWP pool, Tier 1 uses forest products data for semi-finished HWP
commodities from FAO as set out in Section 12.4.1.1. As a default, the annual Inflowl (i) to the HWP pool iscomposed of the three default HWP commodity classes, i.e. sawnwood, wood-based panels, and paper andpaperboard).
In order to estimate carbon amounts in the semi-finished HWP commodity classes representing the material use
of wood biomass, default conversion factors are provided in Table 12.1. The conversion factors for the HWP
default commodities (i.e. aggregates) are largely dependent on the composition of countries’ production quantitiesof the particular sub-classes (e.g. particle board). If countries have disaggregated data on sub-classes of semifinished HWP as listed in Table 12.1, it is thus good practice to apply Equations 12.2 and 12.4 to the disaggregatedsub-classes.

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In order to reduce uncertainties associated with assumptions on the conversion factors applied to activity data (i.e.
data on semi-finished wood products derived from statistics) (see Section 12.4.1.1), countries may consider using
country-specific activity data comprising further items of the HWP sub-classes as listed in Table 12.1. Moreinformation can be obtained in Section 12.4.3.1.
Depending on which approach is to be applied by the country, different elements of the annual statistics on the
HWP commodity classes listed above are to be used for calculating the HWP activity data. These data represent
the use of wood as material and are used in Equations 12.2 and 12.4 (see Section 12.3.2). Depending on the chosen
approach (see Equation 12.3), these data either represent:(i)the calculated consumption of HWP within the country (‘stock-change’ approach), or(ii)

the production of HWP originating from the forests within the country (‘production’ approach).

For the ’production’ approach, the HWP activity data could be partitioned between the domestically produced andconsumed HWP and those HWP which are exported. Furthermore, they could also be assigned to the particular
land use category from which their carbon originates within the country (see guidance below within this section).
If the ‘atmospheric-flow’ approach is applied, in addition to data on semi-finished HWP for estimating CO2
emissions and removals arising from the HWP pool in use following the ‘stock-change’ approach, data on carbon
in the imports and exports of woody biomass serving as wood fuel and/or raw material (RC) for the subsequent
manufacturing of semi-finished HWP, are required (see Equation 12.5 and Annex 12.A.3). Table 12.2 includes
those relevant wood product commodities including their carbon conversion factors (cf) to be applied in Equations
12.6, 12.7, 12.9, 12.10 and/or 12.11. It is good practice to consider the relevant definitions provided in Section
12.4.1.1 as well as the classification of wood products (see Figures 12.2 and 12.3) in order to avoid double counting.
TABLE 12.2
DEFAULT CONVERSION FACTORS FOR THE HWP FEEDSTOCK COMMODITY CLASSESSERVING AS FUEL WOOD AND RAW MATERIAL FOR MANUFACTURING OF SEMI-FINISHED HWP
Density(oven dry mass over air dry
volume)[Mg / m3]

Carbonfraction

Industrial roundwood (aggregate)

0.458

0.5

0.229

1

Coniferous industrial roundwood

0.45

0.5

0.225

1&2

Non-coniferous industrial roundwood

0.56

0.5

0.28

1&2

Wood fuel

0.458

0.5

0.229

1

Wood chips and particles

0.458

0.5

0.229

1

Wood residues

0.458

0.5

0.229

1

HWP feedstock commodity classes (j)C conversion factor cf(per air dry volume)

Source[Mg C / m3](oven dry mass over air dry
mass)(per air dry mass)[Mg / Mg]

[Mg C / Mg]

Wood charcoal

0.9

0.85

0.765

3

Wood pulp (aggregate)

0.9

-

0.417

4&5

Mechanical wood pulp

0.9

-

0.447

5

Chemical wood pulp, sulphate,unbleached

0.9

-

0.422

5

Chemical wood pulp, sulphate,bleached

0.9

-

0.397

5

Chemical wood pulp, sulphite,
unbleached

0.9

-

0.422

5

Chemical wood pulp, sulphite,bleached

0.9

-

0.398

5

-

0.386

1

Recovered paper

0.9

1

IPCC 2014; 2 IPCC 2003, Appendix 3a.1; 3 IPCC 2006

4

Calculated from the weighted average of included sub-classes of the production volumes (average of the years 2006-2010) as for the HWP
commodity class ‘paper and paperboard’ (See Table 12.1)

5

Values derived from Steffen et al. 201612.22

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Chapter 12: Harvested Wood Products

COMPILATION OF ACTIV ITY DATA FOR THE ‘ST OCK-CHANGE’APPROACH
To calculate the annual carbon inflow to the respective HWP commodity class pool for the ‘stock-change’
approach (i.e. InflowSCA l  i  ), see Equation 12.3), countries should apply Equation 12.6.
EQUATION 12.6
CALCULATION OF CARBON INFLOW IN A PARTICULAR SEMI-FINISHED HWP COMMODITY CLASSFOLLOWING THE ‘STOCK-CHANGE’ APPROACH

InflowSCAl  i   HWPCl  i   cfl

HWPCl  i   HWPPl  i   HWPIMl  i   HWPEXl  i 
with:

HWPCl  i   0, if HWPCl  i  < 0 or HWPEX l  i  > HWPPl  i   HWPIM l  i 

Source: Rüter 2017, p. 259 ff; IPCC 2006

Where:

HWPCl  i = calculated domestic consumption of the particular semi-finished HWP commodity class lin the year i, in m³

cf l

HWPPl  i = carbon conversion factor of the particular semi-finished HWP commodity class l (see Table
12.1)= production of the particular semi-finished HWP commodity class l in the year i, in m³

HWPIM l  i  = import of the particular semi-finished HWP commodity class l in the year i, in m³

HWPEX l  i  = export of the particular semi-finished HWP commodity class l in the year i, in m³.
COMPILATION OF ACTIV ITY DATA FOR THE ‘PR ODUCTION’ APPROACH
Analogously, Equation 12.7 allows calculation of the carbon inflow to the HWP pool of the particular semifinished HWP commodity class for the ‘production’ approach (i.e. InflowPA l  i  , see Equation 12.3) (see IPCC
2014).
EQUATION 12.7
CALCULATION OF CARBON INFLOW IN A PARTICULAR SEMI-FINISHED HWP COMMODITY CLASSFOLLOWING THE ‘PRODUCTION’ APPROACH

InflowPAl  i   HWPDPl  i   cfl
HWPDPl  i   HWPPl  i   f R  i 
with:for HWP categories 'sawnwood' and 'wood-based panels'
 f IRW  i fR i   
 f IRW  i   1  q   f PULP  i    q  f Re cP  i  for HWP category 'paper and paperboard'and:f IRW  i   0 if f IRW  i  < 0; f PULP  i   0 if f PULP  i  < 0; f Re cP  i   0 if f R e cP  i   0

Source: Rüter 2017, p. 259 ff.; IPCC 2014

Where:

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HWPDPl  i  = production of the particular semi-finished HWP commodity class originating from domestic
harvest in the year i, in m³

f R i = Share of woody feedstock commodity class R (IRW, PULP or RecP) for the production of
the particular semi-finished HWP commodity class originating from domestic harvest in theyear i, as calculated according to Equation 12.8

IRW

= HWP feedstock commodity class ‘industrial roundwood’

PULP= HWP feedstock commodity class ‘wood pulp’

Re cP= HWP feedstock commodity class ‘recovered paper’q= recovered paper utilization rate.

In order to exclude carbon in imported HWP, Equation 12.8 allows the calculation of the share of the particularfeedstock commodity class R originating from domestic harvest in its total calculated consumption for the
manufacturing of the relevant subsequent products in the year i, which is represented by the feedstock factor fR(i).
EQUATION 12.8
ESTIMATION OF ANNUAL FRACTION OF THE RELEVANT DOMESTICALLY PRODUCED FEEDSTOCK
FOR PRODUCTION OF SEMI-FINISHED HWP ORIGINATING FROM DOMESTIC HARVESTfR i  

with:

 IRW

R   PULP Re cP

RP  i   REX  i RP  i   RIM  i   REX  i 
for HWP feedstock category 'industrial roundwood'for HWP feedstock category 'wood pulp'
for HWP feedstock category 're cov ered paper'

Sources: Rüter 2017, p. 259 ff; IPCC 2014

Where:

RP  i = Production of the particular HWP feedstock commodity class in the year i, in m³ or Mt

RIM  i 

= Import of the particular HWP feedstock commodity class in the year i, in m³ or Mt

REX  i 

= Export of the particular HWP feedstock commodity class in the year i, in m³ or Mt.

COMPILATION OF ACTIV ITY DATA FOR DOMESTICALLY CONSUME D
HWP UNDER THE ‘ PRODUCTION’ APPROACH
If the ‘production’ approach is to be applied, it is good practice to present CO2 emissions and removals arisingfrom the change in the carbon stock in domestically consumed HWP and the change in the carbon stock in exported
HWP separately in order to increase transparency. For this purpose, the annual carbon inflow to the HWP pool ofthe particular HWP commodity class that is domestically consumed (InflowPADC(i)) is to be calculated by meansof Equation 12.9. This is particularly relevant in those cases where country-specific emission factors are being
applied (see Section 12.4.3.2).

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Chapter 12: Harvested Wood Products

EQUATION 12.9
CALCULATION OF CARBON INFLOW INTO A PARTICULAR SEMI-FINISHED HWP COMMODITY
CLASS FOR ESTIMATING THE FRACTION OF DOMESTICALLY CONSUMED HWP FOLLOWING
THE ’PRODUCTION’ APPROACH

InflowPADC  i   HWPDC  i   cf l
HWPDCl  i   HWPDPl  i   HWPEXl  i   f R  i 
with:

HWPDCl  i   0 if HWPEX l  i   f R  i  > HWPDPl  i 

Source: Rüter 2017, p. 259 ff

Where:

HWPDCl  i  = domestically produced and consumed HWP of the particular semi-finished HWP
commodity class originating from domestic harvest in the year i, in m³.

OPTION TO ALLOCATE H WP TO RELEVANT LAND - USE CATEGORIESUNDER THE ‘PRODUCTIO N’ APPROACH
In principle, the carbon in HWP could furthermore be allocated to particular land use categories (e.g. Forest Landremaining Forest Land, or any other land use category converted to Forest Land).
If country-specific methods are not available to allocate domestic harvest and subsequently produced HWP todifferent land use categories (e.g. by track and trace systems), it is possible to apply Equation 12.10 to calculate
the carbon inflow to the HWP pool of the particular semi-finished HWP commodity class for the ‘production’approach (i.e. InflowPA l  i  ), by considering also the annual fraction of HWP derived from the specific land use
category (𝑓𝑗 (𝑖)).
EQUATION 12.10
CALCULATION OF CARBON INFLOW INTO A PARTICULAR SEMI-FINISHED HWP COMMODITY
CLASS FOLLOWING THE ‘PRODUCTION’ APPROACH IN CONJUNCTION WITH ALLOCATION TO
RELEVANT LAND USE CATEGORIESInflowPAl (i )  HWPDPl (i )  cfl  fl (i )with:f l (i ) harvest j (i )harvestTotal (i )Where:

HWPDPl  i  = production of the particular semi-finished HWP commodity class originating fromdomestic harvest in the year i, in m³

f j i = share of harvest originating from the relevant land use category j in the year ij= land use category.

Where countries already collect harvest data discriminating between different land use categories, and between
material and energy use of harvested roundwood (i.e. industrial roundwood and fuelwood, see Figure 12.2), thisinformation can be used. This is usually the case where countries apply the gain-loss (i.e. flux data) method 13.
Most countries only report statistics on production of industrial roundwood from forests, and the uncertainties
associated with feedstock for HWP production (see Figure 12.2) originating from land use categories other thanforest-related are generally expected to be insignificant. Nevertheless, there is also industrial roundwood provided
to the markets from land uses other than forests, such as cropland (e.g. short-rotation coppice).

13 Section 4.2.1.1, Chapter 4, Volume 4 of the 2006 IPCC Guidelines

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Countries that apply the stock-difference method to estimate carbon stock changes in the living biomass pool needto collect additional data for estimating harvest fractions associated with the particular land use category j. Whencountries cannot track the harvested wood by the land of origin and by different uses of wood (i.e. industrial
roundwood, fuelwood), the following guidance could be applied.
For Forest Land converted to other land use categories, the starting information is the standing volume of trees
before the land use conversion, which corresponds to the total harvest (i.e. fellings). The following steps apply:
STEP 1: Disaggregate the harvest into roundwood and slash by one of the following methods.
 Either multiply the standing volume by the ratio of roundwood to total harvested removals that has been
calculated for other activities or at national level;
 Or divide the standing volume by the biomass expansion factors (BEF2)14, thereby deriving the amount ofroundwood.
STEP 2: Disaggregate the roundwood into industrial roundwood and fuelwood (see Figure 12.2) by one of thefollowing methods.
 Either multiply the roundwood by the ratio of industrial roundwood to roundwood that has been calculated forother activities or at national level;
 Or multiply the industrial roundwood data (IRW) derived from Equation 12.8 by the factor 0.8715 in order to
exclude harvest losses, bark (see FAO roundwood definition, Section 12.4.1.1) and fuelwood not covered by
the statistics and subsequently disaggregate the result by using the proportion derived from FAOSTAT
production data of the commodities industrial roundwood and wood fuel.
For land use categories converted to Forest Land, the starting information is the standing volume of trees fromwhich fellings is derived according to the age-class structure and/or yield tables and/or information on the timingof harvesting and thinning operations for each management system. Then, STEPS 1 and 2 as described above for
Forest Lands converted to other land use categories apply in order to divide harvest into roundwood and slash anddisaggregate roundwood into industrial roundwood and fuelwood.
For land use categories that are not covered under any forest-related land use category (see Volume 4, chapters 5to 9), and that produce identifiable amounts of harvest (i.e. lands from which timber is extracted), then the country
may estimate the amount of industrial roundwood annually produced from those land use categories in order to
exclude it from the HWP estimation.
Industrial roundwood from the above land use categories could be estimated by one of two methods:
 For each tree species, subtracting the amount of harvest originating from land use categories subject to landuse change from total amount of harvest. The remaining amount is apportioned between Forest Land remaining
Forest Land and other land use categories from which significant amounts of timber are extracted, based on
the proportion of the total area covered by each species under Forest Land remaining Forest Land and underthose other land use categories.
 By subtracting the amount of fellings originating from land use categories subject to land-use change, as
quantified by available data or as estimated according to above-listed guidance, from the total harvest. The
remaining quantity can be apportioned on the basis of the proportion of the area under Forest Land remaining
Forest Land and under the other land use categories.
Once the quantity of fellings has been apportioned to land use categories other than forest-related land from which
identifiable amounts of timber are extracted, the industrial roundwood is estimated by applying the same steps as
those described for land use categories subject to land use change.
Finally, the amount of industrial roundwood produced from Forest Land remaining Forest Land is estimated bysubtracting the quantity of fellings originating from land use categories subject to land-use change and those land
use categories other than Forest Land remaining Forest Land, from the total harvest. The amount of industrial
roundwood from Forest Land remaining Forest Land can be calculated in line with the guidance given above.
If a ratio of industrial roundwood originated from the identified land use category cannot be estimated for thewhole time series, it is suggested to derive missing values from the ratios that have been calculated according tomethods of gap-filling as provided in Volume 1, Chapter 5 of this Refinement.
14 To be used in connection to growing stock biomass data
15 IPCC (2014). Please note that this factor varies between countries depending upon, inter alia, the national definition of

volume of living stems above stump. Further guidance can be found e.g. in Lawrence et al. (2010) and Karjalainen et al.
(2004).

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Chapter 12: Harvested Wood Products

Countries that use the stock-difference method to estimate forest carbon stock changes as outlined in Volume 4,
Chapters 2 and 4 of the 2006 IPCC Guidelines, and that apply the above method for estimating the fellings for theforest-related land use categories subject to land-use change and/or for Forest Land remaining Forest Land, areencouraged to ensure the quality of estimated values of harvesting by checking their consistency with the estimatednet changes in above-ground biomass.

COMPILATION OF ADDIT IONAL ACTIVITY DATA REQUI RED FOR THE‘ATMOSPHERIC-FLOW’ APPROACH
In order to implement the ‘atmospheric-flow’ approach, in addition to the activity data calculated by means ofEquation 12.6, the sum of all exported and all imported carbon in woody biomass serving as wood fuel and/or
feedstock for the manufacturing of semi-finished HWP, is to be calculated. Equation 12.11 enables the calculationof carbon in imports and exports as elements of trade in those feedstock commodities for further use in Equation
12.5.
EQUATION 12.11
CALCULATION OF CARBON IN TRADED HWP FEEDSTOCK COMMODITY CLASSES SERVING AS
WOOD FUEL AND RAW MATERIAL FOR SUBSEQUENT PROCESSING OF SEMI-FINISHED HWP

RCTRADE j  i   RTRADE j  i   cf j
with:

 IM
TRADE  
 EX

for imports of the relevant feedstock category jfor exports of the relevant feedstock category j

Sources: Rüter 2017, p. 259 ff, IPCC 2006

Where:RCTRADE j i  = Carbon in the relevant traded HWP feedstock commodity class j serving as wood fueland/or raw material for the manufacturing of semi-finished HWP, in Mt C, see Table 12.2

cf j

= carbon conversion factor of the particular HWP feedstock commodity class, see Table 12.2.

If the ‘atmospheric-flow’ approach is chosen, it is good practice to apply Equation 12.10 to all HWP feedstock
commodities listed in Table 12.2, in order to cover all relevant carbon fluxes in traded woody biomass. This ensuresthat all imported HWP feedstock commodities and all exported HWP feedstock commodities are included, as isconsistent with the system boundary of the ‘atmospheric-flow’ approach.

12.4.2.2 E MISSION FACTORSThe rate at which carbon in the Tier 1 default HWP commodity classes is removed from the HWP pool in service
in a given year is specified by a constant decay rate (k) expressed as a half-life in years (see Equation 12.2 andBox 12.1). The 2006 IPCC Guidelines define the half-life as “the number of years it takes to lose one half of thematerial currently in the pool’’. As the half-life in this context refers to HWP in use (i.e. Section 12.3), the halflife to be applied is a function of the adjusted estimated service life (ESL) of the particular HWP commodities(with HL = Adjusted ESL * ln (2), see Section 12.4.3.2).
The Tier 1 method involves applying the default half-lives of the three semi-finished HWP commodity classes
based on information provided in IPCC 2003, IPCC 2006 and IPCC 2014, as given in Table 12.3. The same halflives apply for the particular sub-classes of these aggregate commodity classes of semi-finished HWP as specified
in Table 12.1 (Section 12.4.2.1).

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TABLE 12.3
TIER 1 DEFAULT HALF-LIVES16 OF HWP COMMODITY CLASSES
HWP commodity classes17

Default half-life (years)

Paper and paperboard

2

Wood-based panels

25

Sawn wood

35

Source: IPCC 201412.4.3 Tier 2 method using country-specific data
Under Tier 2, estimates of the annual CO2 emissions and removals arising from HWP are derived using the same
Equations as provided for Tier 1 in Section 12.4.2. In following a Tier 2 method, either country-specific activity
data and/or country-specific emission factors are to be applied.
This section provides good practice guidance on the use of:(i)Country-specific activity data that are consistent with the Tier 2 method (Section 12.4.3.1) asappropriate for each approach, as described in Section 12.4.2.1, and(ii)Country-specific emission factors following the concept of service life and half-life information toestimate CO2 emissions and removals arising from HWP by means of the FOD function (Equation 12.2)
as provided for Tier 1 (Section 12.4.3.2).

12.4.3.1 C OUNTRY - SPECIFIC ACTIVITY DA TAThis section provides guidance on how to derive country-specific activity data that is consistent with theapplication of the first order decay function.
For this purpose, it is good practice for activity data (i.e. based on national surveys) to follow the internationalclassification system for forest products consistent with the Harmonized Commodity Description and Coding
System (HS) of tariff nomenclature, presenting data in more detail than implemented in FAOSTAT (see Section
12.4.1.1). It is highly desirable for these data sources to be publically available for the sake of transparency andverifiability. However, the use of such country-specific information in some cases might also involve aspects
related to country-specific institutional arrangements, for example, with respect to the use on occasion ofconfidential industry data. For this reason, data sources subject to confidentiality constraints, no matter how
potentially useful, may be unsuitable for use in calculations, unless it is possible for the information to be shared
for the purposes of transparency and verification.
In order to calculate the annual carbon inflow (Inflowl (i)) required for Equation 12.2 and subsequent Equations in
Section 12.4.1.2, carbon conversion factors that reflect the commodity definitions should be applied (e.g. density,
woody biomass content, and tree species).

12.4.3.2 C OUNTRY - SPECIFIC EMISSION FA CTORSIn order to reduce uncertainties associated with the assumptions behind the default Tier 1 half-lives of the HWP
commodities (see Section 12.7), countries may consider using Tier 2, country-specific half-lives, both for thedomestic use of HWP commodity classes, and also for the importing country in the case of exported HWP
commodity classes (where relevant).
This section gives guidance on how to derive country-specific service and half-life information to estimate CO2
emissions and removals arising from HWP on the basis of the FOD function as included in Equation 12.2 (seeSection 12.4.2).
In the following, guidance is provided on how to derive country-specific half-life values that can be used for that
purpose, following the ISO 15686 standard series approach, since this is an already established system for service

16 Half-lives are based on Table 3a.1.3 of the GPG-LULUCF.
17 HWP commodity classes refer to the commodities sawnwood, wood-based panels, paper and paperboard, according to theinternational classification system for forest products (see guidance in Section 12.4.1.1)

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Chapter 12: Harvested Wood Products

life estimation on a national (not case specific) level, in combination with obsolescence on a national level (seeBox 12.2).
It contains an example on how to improve service life estimates and subsequent HWP half-life calculation for the
HWP commodity classes based on the ISO 15686 series in combination with an obsolescence factor andinformation on market share.
In order to adequately implement Equation 12.2, in conjunction with information on country-specific HWP service
life (i.e. the time carbon is held in the HWP pool in use before the products are disposed of or recycled), in addition
to the product half-life (see Section 12.4.2.2), the following terms and concepts are to be distinguished: ISO 15686-1:2011 defines the reference service life (RSL) as the service life of a product, component, assemblyor system which is known to be expected under a particular (reference) set of in-use conditions; The ESL on the other hand is the service life that a wooden or wood based component would be expected tohave in a set of specific in-use conditions. It is determined from RSL data after taking into account any
differences from the reference in-use conditions (ISO 15686-1:2011);
 The factor method is used to calculate the ESL. It is a modification of RSL by seven factors (see Box 12.2) totake account of the specific in-use conditions (ISO 15686-8:2008);
 Obsolescence arises (according to ISO 15686-1:2011) when a facility can no longer be adapted to satisfychanging requirements. Obsolescence tends to result from unexpected changes, often unrelated to theconstruction, and includes:(i)Functional obsolescence: function no longer required.

(ii)

Technological obsolescence: new alternatives can offer better performance, or there is a change in thepattern of use.

(iii)

Economic obsolescence: Fully functional but less efficient, or more expensive than alternatives. This
includes replacement owing to changing fashion or taste.

ISO (2011) states that estimates of obsolescence should be based on the designer’s and client’s experience, and, if
possible, documented feedback from practice. In order to estimate the carbon storage of HWP in use and its impact
on emissions/removals by means of flux data methods using country-specific service life information, it is thus
good practice to take into account obsolescence and to distinguish replacement of HWP in use due to e.g. defective
performance from obsolescence (see ISO 2011).
For example:
In northern Europe, wooden decking can last for 50 years or more given proper construction and choice of material.
But the same decking is likely to be replaced within 20 years for aesthetic or other reasons. Hence, for calculating
country-specific ESL or half-life values an obsolescence factor is needed in Tier 3 estimates of CO2 emissions andremovals arising from HWP to reflect the time actually spent in the HWP carbon pool, not the potential full-service
life of a wooden component given by ESL.
In this guidance document, the ESL is applied for estimates on a national level and not for a specific case as
suggested in the ISO 15686 standard series. To include the effect of obsolescence: Either an additional obsolescence factor (O) is included: with(i)

Obsolescence = 1 when there is considered to be no significant effect of obsolescence compared to RSL;

(ii)

Obsolescence is given a value < 1 based on the intensity of obsolescence;(iii)

Obsolescence can never be larger than 1;

 Or a decay function to be assigned that uses the service life data to estimate the decay profile (based on products
leaving the pool, rather than a biological decay profile) or the actual time that products take to go out-of-use.18
An example of how to derive national service life estimates by means of the factor method is given in the box 12.2
below.

18 For more information see IPCC FAQ, Q4-29 (http://www.ipcc-nggip.iges.or.jp/faq/faq.html)

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BOX 12.2
EXAMPLE ON THE CALCULATION OF NATIONAL ESL BY MEANS OF FACTOR METHOD

A theoretical example with wooden claddings in Norway is given based on ISO 15686-8:2008 but
elevated from the case specific level given in the standard to a national level. Details about RSL andservice life estimation are in ISO 15686-8:2008.
A factor of “1” is used when the factor does not deviate from the RSL conditions. A higher value(x>1) is given if the national performance is better than RSL conditions; a lower value (x<1) is given
if the national performance is lower than the RSL conditions. Non-relevant factors are excluded
from the equation.
The RSL is based on accelerated field trials and the threshold for failure was defined when the mean
decay rating reached 2 (on a scale from 0–4 where 0 is no decay and 4 is failure).
National ESL = 55(RSL)*1(A)*1(B)*1(C)*1.2(E)*1(F)*0.9(G) = 59.4 years
Factor D ‘indoor environment’ is excluded because it is not relevant. It is good practice to include
factors that do not deviate from the RSL even if they do not contribute in changing the RSL since
they are given the value 1.
A = Inherent performance level represents the grade of the component as supplied.
- Here equals the RSL.
B = Design level reflects the component’s installation in the building/constructed asset and istypically based on the level of shelter and protection from agents provided by the design of thebuilding/constructed asset.
- Here equals the RSL.
C = Work execution level considers the level of skill and control in site-work.
- Here equals the RSL.
D = Indoor environment considers the exposure of the object to indoor agents of degradation andtheir severity.
- Not relevant in this example.
E = Outdoor environment considers exposure to outdoor agents of degradation and their severity.
- In this example, the climate on a national level is less harsh than at the test sites included in RSL.
F = Usage conditions reflects the effect of the use of the building/constructed asset.
- Here equals the RSL.
G = Maintenance level reflects the level of maintenance assumed. For certain components that are
inaccessible or require special equipment for access, a particularly low maintenance level should beconsidered.
- Here slightly lower than RSL intervals.
Another example in Table 12.4 shows how to derive country-specific half-life values for the three default HWP
commodity classes (see Section 12.4.2.1), as a function of information on market share of the use of wood (seeabove), ESL and obsolescence. The use of composite HWP categories (i.e. categories of wood products made up
from more than one semi-finished wood product commodity class) in different markets, such as in the construction
sector, can be divided further into different segments (e.g. wall systems, flooring, and roof construction). These
different segments normally have different service lives and obsolescence factors. Hence, countries are encouraged
to allocate the contribution of the different HWP commodity classes or sub-classes (e.g. coniferous sawnwood) tomarkets and their segments in order to obtain improved service life estimates for the particular HWP commodity
classes. Therefore, it is important to note that the assumed service life is driven by the technical properties of
products and, depending on this, its particular application area (e.g. load-bearing beam or wood panelling, bothmade of sawnwood). Thus, in order to calculate a country-specific emission factor (i.e. service- or half-life),
different sources of information, e.g. on the market use of different HWP commodity classes, could be combined
as illustrated in Table 12.4.
The definition of half-life and also guidance on how to calculate half-life is provided in Section 12.4.2.2.

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Chapter 12: Harvested Wood Products

TABLE 12.4
EXAMPLE OF HOW TO DERIVE COUNTRY-SPECIFIC HALF-LIFE FOR HWP COMMODITY CLASSES AS A FUNCTION OF
INFORMATION ON MARKET SHARE, ESTIMATED SERVICE LIFE (ESL) AND OBSOLESCENCE
HWP
commodity
classes (here:
aggregates)

Markets*

Marketshare of
HWP
commodity
class

National
estimated
service life
(ESL), years

National
obsolescence
factor (O)Sawn woodconstruction

60%

70

0.9

furniture

10%

45

0.6

packaging

30%

6

0.3

paper

0%

-

-

construction

50%

60

0.7

furniture

45%

35

0.6

packaging

5%

6

0.3

paper

0%

-

-

construction

0%

-

-

furniture

0%

-

-

packaging

50%

3

0.3

paper

50%

10

2

Wood-based
panelsPaper and
paperboard

Adjusted ESL of
HWP commodity
class (=ESL*O*
market shareadjustment)

Half-life(=Adjusted
ESL* ln(2))

41.0

28.4

30.5

21.2

1.5

1

* As the use of the HWP commodity classes in different markets, such as the construction sector, consists of different end uses (e.g. wall
systems, flooring, roof construction), countries are encouraged to allocate the contribution of the different end uses to the relevant HWP
commodity class or sub-class (e.g. non-coniferous sawnwood used for windows).

COUNTRY-SPECIFIC H ALF-LIFE DATA TO BE USED FOR EXPORTED HW P
UNDER A ‘PRODUCTION’ APPROACH
In the case that CO2 emissions and removals arising from HWP are estimated on the basis of the ‘production’approach (Section 12.4.2.1) and country-specific half-life information is to be used also for the exported HWP, it
is good practice to use the half-life information from the importing country. For this purpose, it is necessary toquantify export activity data within the HWP commodity classes and/or sub-classes (see Section 12.4.1.1).
Furthermore, in order to ensure that the country-specific half-life information from the importing country complies
with the commodity classes of the activity data for the exported HWP, it is good practice only to apply countryspecific half-life information in the case that the same commodity classes of activity data for the exported HWP
in both the exporting and importing country are used. Otherwise the default values from Tier 1 are to be used
(Section 12.4.2.2).
In order to increase transparency, it is good practice to report CO2 emissions and removals arising from HWP
from domestically consumed and exported wood separately.

12.4.4 Tier 3 country-specific methods
As noted in Annex 12.A, when developing Tier 3 methods for HWP, care is needed to ensure that methods for
HWP and for carbon stock changes in wood-producing land categories (e.g. forests) are designed to avoid noncounting or double-counting of CO2 emissions or removals,

12.4.4.1 F LUX DATA METHODSIn theory, decay functions other than the one described for Tier 1 could be used to apply a flux data method.
However, it should be noted that, as stated in the 2006 IPCC Guidelines, depending on the selected approach, it is“more difficult to develop Tier 3 methods”, especially in the case where the ‘production’ approach is selected“which requires data on the lifecycle of exported HWP for countries where most of its products are exported”(IPCC 2006).

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ACTIVITY DATA USED I N COUNTRY -SPECIFIC F LUX DATA METH ODS
In general, activity data could also be established and combined with suitable service life information differently
from the HWP commodity classes as suggested in Section 12.4.1.1.
This could include for example statistics on finished products. However, it should be noted that, in many cases,
such information is provided only in units per piece, which makes it difficult to convert such data to carbon
amounts.
In order to ensure that the country-specific methodology used is at least as accurate as the one described in Section
12.4.2, it is good practice to ensure that the country-specific HWP commodity classes cover the volumes as
described by the default HWP commodity classes following the international classification system (see Section
12.4.1.1), in line with the approach (i.e. system boundary) chosen by the country (see Section 12.3 and Annex
12.A).
In the case that the country does provide HWP data in FAOSTAT following the international classification system(see Section 12.4.1.1), it is also good practice to explain the relation of the country-specific HWP commodity
classes to the FAOSTAT data to ensure that the data relates to the approach selected by the country.
In the case that the country-specific commodity classes representing the carbon flux into the HWP carbon pool do
not cover all the relevant HWP elements reflecting the material use of HWP in the selected approach (see Section
12.3 and 12.4.2.1), it is furthermore good practice to combine the country-specific flux data method with othersuitable methodologies (see Section 12.4.4.3).
Furthermore, countries are encouraged to make the country-specific HWP commodity classes broad enough tocapture significant carbon volumes contributing to the HWP pool. As a guide, the volumes of these commodity
classes may be deemed significant if they represent at least 5percent of the total HWP volumes as described by theparticular approach selected by the country.

EMISSION FACTORS USE D IN COUNTRY -SPECIFIC FLUX DATAMETHODS
In order to derive country-specific service and half-life information to be used in combination with activity data
used in country-specific flux data methods, it is good practice to ensure that the country-specific parameters areapplicable for the commodity classes of HWP represented in activity data applied under the selected Tier 3 method.
It is furthermore important to note that service and half-life values representing the material use of wood can differ
significantly between and within countries, depending on factors such as construction practices, culture, fashion,and climate. Thus, where such country-specific information is used, a national quality control system is encouraged
in order to provide transparent and verifiable data.
Potential sources that could be used to derive country-specific service life values e.g. for combination with dataon finished wood products, include, for example, national surveys on the final market use of wood.

12.4.4.2 D IRECT INVENTO RY METHODSThe HWP direct inventory methods use HWP carbon pool data for two, or preferably more, separate points in timeto estimate changes in the pool. In practice, its application is only easy to implement for estimating carbon stocks
in the HWP pool located in the reporting country alone. It can be used to estimate the annual change in carbon
stock of some specific elements of the HWP pool such as finished products and uses (e.g. wooden houses) (seeFigure 12.3). The HWP pool of products in use in building structures is frequently a major part of the total HWP
pool. The amount of HWP carbon can be estimated, for example by multiplying the average HWP content per
square metre of floor space by the total floor area for relevant building types that use wood, taking into accountwhen the buildings were constructed and changes in wood use per square meter over time. Annual change incarbon stock could be estimated by noting the change between inventories estimated at different points in time.
In direct inventory methods, no procedure for adding up wood use data from historical data is needed to estimate
the existing HWP stock or annual change in stock, which is an advantage compared to the flux methods (IPCC
2006).
Depending on the selected approach by the country, and the availability of activity data other than described in
Section 12.4.1.1., there might be the need to combine direct inventory information with estimates derived by meansof flux data methods (see Section 12.4.4.3).
Where estimates follow the ‘production’ approach (see Sections 12.3 and 12.A.2.2), the application of direct
inventory methods does not allow the identification of the proportion of the HWP carbon stock originating fromdomestic forests (see Section 12.4.2.1). It is also not possible to estimate the carbon stock in the exported share of

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Chapter 12: Harvested Wood Products

domestically produced HWP by means of inventories themselves (see 12.4.4.3). Following this approach
furthermore requires excluding imported HWP from the estimated HWP pool, thereby increasing the uncertainties.
Since in practice inventory data are not available for all finished HWP for domestic and export markets covering
the default HWP semi-finished commodity classes of sawnwood, wood-based panels, paper and paperboard (e.g.
wooden houses, furniture, newspaper), it is good practice to apply direct inventory methods only in combination
with flux data methods.
In cases where a country applies direct inventory methods for specific HWP end uses (e.g. the housing sector), it
is good practice to estimate CO2 emissions and removals arising from HWP for the remaining fraction of the three
HWP default commodities representing the material use of wood in combination with a flux data method (e.g.
Equation 12.2).

12.4.4.3 C OMBINED HWP DIRECT INVENTO RY AND FLUX D ATAMETHODS
The application of a combined method is specifically relevant in the case where direct inventory information is to
be used in combination with the ‘production’ approach. For this purpose, the three semi-finished HWP commodity
classes being used in the housing sector need to be factored out from the flux data calculation to avoid doublecounting (see Section 12.4.1.1). Examples of such combined direct inventory and flux data methods are reported
in Gjesdal et al. (1996) for Norway, in Pingoud et al., (2001), Statistics Finland (2010) for Finland, and National
Institute for Environmental Studies (2018) for Japan.

12.5

HARVESTED WOOD BIOMASS USED FOR
ENERGY PURPOSES

This section clarifies how and where wood biomass that is harvested and extracted from forests and other wood
producing land categories, and then burnt at some point in time, is covered in GHG inventories. This includes an
explanation of where this activity is represented in different GHG inventory sectors and where to find relevant
guidance.

12.5.1 Treatment of CO2 emissions from wood biomass
burnt and used for energy purposes
This section discusses how the calculation and reporting of CO 2 emissions from wood biomass used for energy
purposes depends on the choice of HWP approach, in terms of the conceptual framework and system boundary ofeach approach. The main purpose of this discussion is to clarify where CO2 emissions from wood biomass burnt
for energy purposes are reported in GHG inventories, in particular, whether they are estimated by a producing
country (i.e. a country where wood is harvested) or consuming country (i.e. a country where the wood products
are used).
The CO2 emissions from wood biomass burnt are reported in the AFOLU sector. However, these CO2 emissions
may be estimated as an implicit component of carbon stock changes estimated for forests and other wood producing
land categories, or as part of carbon stock changes in the HWP pool. The details depend on the approach applied
for calculating CO2 emissions and removals arising from HWP in use.
The CO2 emissions from wood biomass burnt are not reported in either the Energy sector (burnt for energy
purposes) or Waste sector (burnt or lost without energy recovery). This is to avoid the possibility of double
counting these emissions in two or more GHG inventory sectors because they are already included in the AFOLU
sector. When using inventory estimates to assess the CO2 emissions arising from energy use, including wood forenergy purposes, it is necessary to consider relevant emissions estimated in the Energy and AFOLU sectors.
When considering CO2 emissions from harvested wood biomass used for energy purposes, it should be recognisedthat harvested wood biomass may be burnt or otherwise lost at different stages in the utilisation of harvested wood.
In this context, several elements of wood biomass may be identified: ‘Harvested wood biomass used directly as energy feedstocks’: these consist of harvested wood used directly
as feedstocks to produce energy. This includes harvested wood biomass burnt directly as fuel wood on aresidential, commercial or industrial scale, and harvested wood biomass used directly as a feedstock forbiofuels. Also included here is wood biomass burnt for process energy in the manufacture of energy wood
products (such as wood chips, briquettes and pellets), and in the manufacture of biofuels.

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Volume 4: Agriculture, Forestry and Other Land Use ‘Industrial residues from manufacturing semi-finished wood products’: these consist of industrial residues
generated along the process chain in the manufacture of semi-finished wood products. Some of these residues
may also be burnt or lost without energy recovery.
 ‘Industrial residues from manufacturing finished wood products in use’: these consist of industrial residues
generated along the process chain in the manufacture of finished wood products from semi-finished wood
products. Some of these residues may also be burnt or lost without energy recovery.
 ‘Wood biomass collected and burnt as post-consumer waste’: these consist of wood biomass collected andburnt as post-consumer wood (i.e. recovered wood), including industrial-scale incineration, with or without
energy recovery.
For clarity, it is also relevant to consider ‘unutilized wood harvest residues’ in GHG inventories. These consist ofresidual wood biomass generated as part of harvesting but not extracted from the forest or other wood-producing
land categories, which is left to rot on site, or burnt on site as waste. This is equivalent to the biomass referred toas slash in Figure 12.2 (Section 12.4.1.1).
Table 12.5 gives a summary of the implications for reporting CO 2 emissions from wood biomass burnt byproducing or consuming countries under different HWP approaches, referring to the elements of wood biomass
described above. For clarity, and to allow comparison, the table also shows the implications of taking the decision
not to explicitly report CO2 emissions and removals arising from HWP (i.e. to assume “a steady-state HWP pool”,
see Section 12.4.1.2).
TABLE 12.5
REPORTING OF CO2 EMISSIONS FROM WOOD BIOMASS BURNT BY PRODUCING AND CONSUMING COUNTRIES UNDERDIFFERENT HWP APPROACHES
Element of wood biomass

Assumption of ‘asteady-state HWP
pool’‘Stock-change’
approach‘Production’approach*

Unutilized wood harvest
residues‘Atmosphericflow’ approach
Producing country

Harvested wood biomass
used directly as energy
feedstocks

Producingcountry

Industrial residues frommanufacturing semi-finishedwood products
Industrial residues frommanufacturing finished wood
products in use**

Producingcountry

Producing country

Consumingcountry

Consumingcountry

Wood biomass collected andburnt as post-consumer waste* Discussion of the ‘production’ approach in this section also applies for the ‘simple-decay’ approach (see Section 12.3 and Annex 12.A)** In the case of the ‘stock-change’ approach, strictly, CO2 emissions from wood biomass collected and burnt as post-consumer waste are
only reported by a consuming country if the finished wood products are consumed and used in the country where they are manufactured
and are not exported to another country.

The CO2 emissions from burning ‘unutilized wood harvest residues’ without energy recovery, generated as part ofharvesting, are included as a component of the CO2 emissions and removals estimated for forests and other wood
producing land categories, and are reported by the producing country.
In the case of ‘harvested wood biomass used directly as energy feedstocks’, when applying the ‘stock-change’ or‘production’ approaches, CO2 emissions are estimated for the producing country. This is a reflection of theconceptual framework behind the ‘stock-change’ and ‘production’ approaches (see Section 12.3.1), which involve
estimating CO2 emissions and removals arising from HWP by means of changes in defined carbon stocks in the
HWP pool. Harvested wood biomass used directly as a feedstock for energy purposes is assumed to be burnt in
the same year as it is harvested. Hence, conceptually, there is no carbon pool associated with this use of wood. As
a consequence, under the ‘stock-change’ and ‘production’ approaches, the CO2 emissions are included implicitly
as a component of the net CO2 emissions and removals associated with forests and other wood producing land
categories (i.e. as part of losses from above ground standing biomass), as estimated for the producing country.

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The ‘atmospheric-flow’ approach focusses on identifying and quantifying CO2 fluxes to the atmosphere from HWP,
taking place within national boundaries. The CO2 emissions from burning ‘harvested wood biomass used directly
as energy feedstocks’ are thus estimated for the country where the wood biomass is used (i.e. by the consuming
country).
In the case of ‘industrial residues from manufacturing semi-finished wood products’, when applying the ‘stockchange’ or ‘production’ approaches, CO2 emissions are reported by the producing country. This reflects theapplication of approaches following the conceptual framework which focusses on estimating CO 2 emissions andremovals arising from HWP on the basis of changes in defined carbon stocks in the HWP pool. Essentially, this is
for the same reasons as given for ‘harvested wood biomass used directly as energy feedstocks’. In this case, theseindustrial residues are by-products of the processes involved in the conversion of industrial roundwood into semifinished products. A proportion of these residues are not used for energy purposes but instead become feedstocks
for wood-based panels and paper products. In such cases, these residues are included in the relevant activity data
for these product commodity classes (see Section 12.4.1.1). The remainder, generally consumed for energy
purposes, do not form part of the statistics for semi-finished wood products and so are not considered as part ofthe carbon pool changes in HWP under the ‘stock-change’ and ‘production’ approaches. As a consequence, underthese approaches, the CO2 emissions are included implicitly as a component of the net CO2 emissions and removals
associated with forests and other wood producing land categories (i.e. as part of losses from above ground standing
biomass), as estimated for the producing country.
Under the ‘atmospheric-flow’ approach, a consuming country reports the CO2 emissions from burning biomass
generated as ‘industrial residues from manufacturing semi-finished wood products’.
In the case of ‘industrial residues from manufacturing finished wood products in use’, when applying the method
as set out in Section 12.4.2 for Tier 1 and Section 12.4.3 for Tier 2, CO2 emissions are estimated as an implicit
component of the losses from the defined HWP pool in use. These estimated emissions are calculated from dataon semi-finished wood products by applying FOD functions to these products (see Section 12.4.2). As aconsequence, the representation of CO2 emissions from these industrial residues (either by a producing country or
consuming country) depends on the selected HWP calculation approach. Under the ‘stock-change’ and the‘atmospheric-flow’ approach, CO2 emissions are estimated by the consuming country. Under the ‘production’approach, CO2 emissions are estimated by the producing country.
Note that, under Tier 1 and 2 methods, CO2 emissions from these industrial residues are estimated, regardless ofwhether the residues are burnt with energy recovery, burnt without energy recovery, or lost (e.g. decay) as waste.
When applying a Tier 3 method, the calculation methods should be designed to ensure that the estimation of CO 2
emissions from these industrial residues (either by a producing country or consuming country) is consistent withthe selected HWP approach.
In the case of ‘wood biomass collected and burnt as post-consumer waste’, CO2 emissions are treated in the same
way as industrial residues burnt or lost during the manufacture of finished products in use, as described
immediately above.

12.5.2 Treatment of non-CO2 emissions from wood biomass
burnt and used for energy purposes
Non-CO2 emissions from wood biomass burnt and used for energy purposes are reported in the Energy sector andare consistently reported by the country in which the biomass is consumed. As a consequence, the CO2 and nonCO2 emissions from burning wood biomass for energy purposes may be reported by the same country (i.e. a
consuming country) or by different countries, depending on the approach applied for calculating CO 2 emissions
and removals arising from HWP in use. When CO2 emissions from burning wood biomass for energy are estimatedfor a country for information purposes in the Energy sector, these emissions are calculated consistently with thereporting of related non-CO2 emissions from burning the biomass in the consuming country (see 2006 IPCC
Guidelines Vol 2, Chapter 2, Section 2.3.3.4). Depending on the selected HWP approach, the estimates of CO2
emissions in the Energy sector may or may not be consistent with the estimates in the AFOLU sector.

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12.5.3 Guidance on emissions factors for wood biomass
burnt and used for energy purposes
Guidance on emissions factors for CO2 and non-CO2 GHG emissions resulting from the burning of wood biomass
can be found in 2006 IPCC Guidelines Vol 2, Ch 2 Section 2.3.2. Guidance on how to derive activity data where
wood biomass is burnt for energy generation purposes is given in 2006 IPCC Guidelines Vol 2, Ch 2 Section 2.3.3.
Where wood biomass is incinerated as waste (i.e. without energy recovery), guidance is provided in 2006 IPCC
Guidelines Vol 5, Ch 2. Where wood biomass is used as feedstock for biofuels, guidance is provided in 2006 IPCC
Guidelines Vol 2, Ch 3.

12.6

CLARIFICATION OF THE TREATMENT OF“WOOD IN SWDS” IN THIS GUIDANCEThis section provides clarification of where the best available guidance may be found for estimating emissions
from HWP in SWDS.
Great care is needed when interpreting and using activity data derived from waste statistics on the one hand andnational and international forest products statistics on HWP production and consumption, which follow theinternational classification system for wood commodities, on the other hand. For example, significant quantities
of HWP may be burnt for energy or recycled at the end of life, while waste statistics generally include biomass
from sources other than HWP (e.g. garden waste). Therefore, generally wood production and wood consumption
statistics cannot be used without modifications to estimate quantities of HWP entering SWDS. It may also be
difficult to relate estimates of wood disposed of in SWDS derived from waste statistics to estimates of HWP inuse. Consequently, there may be some inconsistency in estimates of CO2 emissions and removals arising from
HWP in the AFOLU sector and estimates for wood disposed of in SWDS in the Waste sector.

12.6.1 Representation of CO 2 emissions from wood biomass
in SWDSIn the methods provided in this Chapter, losses of HWP in use are assumed to result in CO 2 emissions to theatmosphere, with no explicit representation of the subsequent retention of disposed wood in SWDS and eventual
CO2 emissions from SWDS. It may be useful to quantify the CO2 emissions from wood biomass disposed of in
SWDS to allow checks on consistency in the estimation of emissions in the Waste and AFOLU sectors.
It should be noted that estimates of CO2 emissions from wood disposed of in SWDS (if estimated to permit checks
on consistency) will only be consistent with estimates for the Waste sector (including for methane emissions) if
calculated by applying a consistent approach (which, in this specific context, is the ‘stock-change’ approach). For
the estimation of these emissions, the guidelines for HWP advise GHG inventory compilers to apply either the
Tier 1 method with default parameter values as described in guidance for the Waste sector, or a Tier 2 method for
the Waste sector, with country-specific parameter values. If the ‘stock-change’ approach is applied, the inflow to
the Tier 1 or Tier 2 calculation consists of the calculated domestic consumption of wood discarded to SWDS,
whilst the outflow is calculated based on a first order decay function (see 2006 IPCC Guidelines Volume 5, Annex
3A.1). The Waste Sector guidelines explain how to use Waste Sector default data and parameters to estimate thequantity of discarded solid wood and paper carbon that accumulates in SWDS in the estimating country. When
applying the Waste Sector Tier 1 method, estimates of carbon emitted to the atmosphere from SWDS are calculated
by identifying the portion of carbon discarded to SWDS in the current year which is judged to have originated as
harvested wood biomass. It should be noted that Tier 1 FOD model for SWDS provides not only CH 4 emission
from degradable organic matter (DOCm) in SWDS, but also CO2 emissions from DOCm in SWDS, as well as theamount of long-stored carbon (non-degradable carbon) in SWDS (See 2006 IPCC Guidelines, Volume 5, Chapter
3, Section 3.2). When countries explicitly identify the CH 4 emissions and long stored carbon originating from
disposed wood in SWDS, the carbon contained in these elements may be subtracted from the release of CO2 from
HWP.

12.6.2 Representation of non-CO2 (methane) emissions fromwood biomass in SWDS
According to guidelines for the Waste sector, methane emissions from wood in SWDS are represented in the Waste
sector in the country where the SWDS are situated, regardless of the national origin of the waste (See 2006 IPCC
Guidelines, Volume 5, Chapter 3, Section 3.1).

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12.7

UNCERTAINTY ASSESSMENT

This section provides information on potential sources of uncertainty associated with the estimates of CO2
emissions and removals arising from HWP. The uncertainties can be divided into uncertainties associated with themethods, with the activity data, and with emission factors and parameters.

METHOD UNCERTAINTIESWhen flux data methods are applied, notably as under Tier 1 and Tier 2, the essential sources of uncertainty are
related to the assumption that losses from the processing and use of semi-finished wood products can be
represented by a FOD process (see Equation 12.2). The alternative to modelling fluxes in this way would be torefer to actual statistics, not only on the rates of wood inflow into classes of semi-finished products, but also on
rates of loss (or disposal) of wood material from these classes. As explained in Section 12.4.1.1, statistics (activitydata) on rates of inflow are generally available and reasonably reliable. However, there are no extensive or reliable
statistics on actual rates of loss/disposal – rather there is only some understanding of the lifespans (or “service
lives”) of types of wood product. Although the FOD function is assumed to be a good proxy for the carbon losses
from the HWP pool consisting of semi-finished products, other decay functions or methodologies could also be
used to describe these processes. However, the real world is even more complex. The service life and decay patternof wood products are not just technical issues but are also related to socio-economic factors (see Section 12.4.3.2).
For instance, the demand for wood products is likely to grow during periods of economic prosperity, resulting
simultaneously in increasing replacement of old HWP with new ones. Hence, the inflow of wood to HWP is likely
to increase during such periods. However, much of this wood consumption may be related to decisions to replace
existing HWP in use, thus the rate of loss/disposal from HWP may also increase, implying a shortening of the time
for which HWP remain in use. The converse may be true in periods of economic recession, i.e. with reduced inflow
but also reduced losses as a result of HWP being retained longer in use. This sort of dynamic interaction between
rates of inflow and loss is not represented in the basic FOD modelling methods. Rather, the rates of loss are
assumed to be fixed. As a result, the annual carbon stock change in HWP may be overestimated or underestimatedduring some periods, depending on specific economic circumstances, where these are not well represented by theassumptions implicit in the FOD process and fixed decay rates representing average conditions.
In the Tier 1 method another uncertainty is associated with the initialization of the FOD model. Due to the lack oflong historical data series on semi-finished HWP (for some countries data series are only available since the early
1990s) the initial stocks of the HWP commodity classes (Cl(t0)) are approximated by assuming that the stockchange was zero at the initial time. This proxy might slightly overestimate the inherited emissions from the longlived HWP commodity classes of sawnwood (with half-life of 35 years) and wood based panels (with half-life of
25 years) in cases where the stock was growing when initialization of the time series began, particularly when thecalculation in Equation 12.4 only starts from the early 1990s. This could thus potentially increase the uncertainties
of CO2 emissions and removals arising from HWP, especially from products with high half-life values.
Another model uncertainty is related to the number of HWP commodity classes in the model. In the simplest Tier
1 method there are three HWP sub-pools for the main commodity classes of semi-finished wood products:
sawnwood, wood-based panels and paper and paperboard, each of which follows the FOD pattern but withdifferent half-lives. The uncertainty could be lowered by introducing disaggregated sub-pools (e.g. for sawnwood)with different half-lives depending upon their end-use (see Table 12.2) or based on sub-classes (e.g. wood-based
panels disaggregated to particle board, fibreboard etc., see Table 12.2).
In Tier 3, direct inventories of HWP in service (e.g. in the construction sector) could also be used to reduce theuncertainties associated with the flux data based method of Tier 2. The advantage of direct inventories is that they
remove the need for idealized models with uncertain assumptions on decay pattern, and which may require
verification and validation. The direct inventory method could in principle provide more robust and less uncertain
estimates of the carbon stock changes in the HWP pool. Sequential direct inventories could also be applied in thecalibration of the flux data models and their half-life parameters (see Box 12.2), thus reducing their uncertainties.
However, the limitation of the method is that the statistics, if available, contain only some major pools, such as the
housing sector, of a country, and there is no information on other pools, e.g. on the use of wood for furniture or
packaging. In addition, direct inventory methods are unlikely to be implementable by a producing country for
HWP in its export markets. Thus, they must always be combined with flux data methods, introducing a risk of
double-counting of semi-finished and final products. Furthermore, direct inventory methods are applicable only incountries where relevant and repeated statistics are available.

UNCERTAINTIES OF ACT IVITY DATA
Uncertainties related to activity data on HWP from international databases (e.g. FAOSTAT, see Section 12.5), andconsequent uncertainties in the estimates of the level of CO2 emissions and removals arising from HWP, could
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Volume 4: Agriculture, Forestry and Other Land Use Lack of time series: some countries were founded relatively recently, and thus older activity data might not be
available (see above).
 Definitional uncertainties (i.e. data provided do not conform to what has been requested): For instance, data onwood removals tend to originate only from commercial forestry operations or planned cuts, data on sawnwood
production is being provided in nominal (not solid) m3, and pulp production data is only on commerciallytraded (market) pulp.
 The scope of data collection: small or occasional producers may not be included. This tends to affect especiallythe sawmilling industries, as limits to collected statistical data might be linked to business volume or numberof employees.
 Double counting (e.g. final products counted in semi-finished commodities, such as cut paper being added topaper in rolls).
 Reporting errors in providing correct data: for instance, numbers that are assigned to the wrong commodity
class or incorrectly processed by the reporter or collecting agency.
 Uncertainties associated with aggregate HWP commodities (e.g. wood-based panels): in general, the sum forthe sub-classes is consistent with the value for the aggregate commodities, but some commodities may beunderreported because of missing sub-classes (e.g. missing data on veneer sheets result in an underestimate forwood-based panels).
Concerning data on the feedstock for production of semi-finished HWP commodity classes (i.e. industrial
roundwood and wood pulp as proposed in Equations 12.7 and 12.8), uncertainty could be caused by unreported
sources, related to by-product use or just omissions from trade data.
The semi-finished HWP commodity classes (i.e. sawnwood, wood-based panels and paper and paperboard) are all
subject to the factors listed above. An overall assessment of the influence of these factors on the estimateduncertainty of reported activity data suggests a range from -25percent to +5percent (based on the authors’ expert
judgement). The implication is that the combined effect of the factors described above is a tendency to underreporting in HWP commodity data in international databases, i.e. actual values are generally higher. This isparticularly the case in the reported amounts of wood-removals (see Figure 12.2, Section 12.4.1.1). This in turnimplies a potential underestimation of the rates of inflow to HWP in the case that information on feedstock is used
for calculating in the applied HWP approach.
Further uncertainties associated with activity data are caused by conversion factors. In particular, the conversion
factors provided for sawnwood (see Table 12.2) reflect averages which may not be correct for all species andspecific items.
In order to reduce uncertainties around conversion factors for carbon, countries may consider using countryspecific activity data under Tier 2 where they can make use of commodity specific conversion factors linked, forexample, to various wood species for the specific items (see Section 12.4.2.1).
It is most useful for reducing the uncertainties relating to activity data to cross-check if the amount of domestic
production of HWP commodity classes balances with the available supply of wood. It also allows data to bereviewed to check if it fits with a general understanding of the forest products supply in a country. Other validation
methods could include a review of trade unit values and determination of per capita apparent consumption.

UNCERTAINTIES ASSOCI ATED WITH EMISSION F ACTORS (SERVI CE
AND HALF -LIFE ESTIMATES)The half-life parameters are in general the most uncertain part of the Tier 1 and Tier 2 calculation method. The
scientific evidence behind the default values given in Table 12.3 is not robust. For reducing uncertainty, countries
are strongly encouraged to adjust the Tier 1 half-life parameters by calibrating the FOD model either a) with direct
inventories of HWP in use (see Section 12.4.4), or b) with market information as shown in Table 12.4 (see Section
12.4.3.2). The application of stock inventory information, however, is not practical for most countries owing to
the lack of appropriate statistics. Furthermore, it does not cover export markets of an estimating country (i.e.
relevant where a ‘production’ approach is applied). A study for Germany including a calibration of the default
half-lives by means of market information (Rüter 2017) confirmed the three values in relation to the country’s
total product portfolio. In contrast, two specific calibration studies (Statistics Finland 2011) indicated that it islikely that the true half-life of sawnwood and wood-based panels in Finland has been shorter in the past than thedefault half-lives (Table 12.3).
Even though the uncertainty associated with Tier 1 estimates using default data could be high, working throughsuch estimates can be the first step in identifying ways to improve them. Initial improvements can be made using
country-specific data with country-specific half-lives instead of the default half-lives in Tier 2.

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Chapter 12: Harvested Wood Products

To decrease uncertainties, in Tier 3, countries may consider using direct inventories of HWP in use to develop
more realistic decay patterns for HWP and use more sub-pools where reliable, transparent information is available.
However, the model calibration procedure for direct inventories of HWP requires in practice a model with very
few adjustable parameters.

12.8

QUALITY ASSURANCE/QUALITY CONTROL(QA/QC)

It is good practice to include QA/QC procedures during the development of the inventory for HWP.
QA procedures include external and internal reviews and audits that assess the quality of the inventory and arenormally done in addition to the QC procedures. QA reviewers are normally independent national or international
experts that have not been involved in the inventory. The QA is normally organized jointly for the entire inventory(see 2006 IPCC Guidelines, Volume 1, Section 6.8).
The QC procedures should follow the general procedures described in 2006 IPCC Guidelines, Volume 1, Section
6.6 related to calculations, data processing, completeness and documentation and Section 6.7 related to emission
factors and activity data.
Specific steps to improve the calculations of HWP for Tier 2 are described in Section 12.4.3 for the use of countryspecific activity data (Section 12.4.3.1) and half-lives (Section 12.4.3.2). For Tier 3, steps to improve the applied
methodology are described in Section 12.4.4.
The following general steps could help the inventory compiler to improve estimates of CO 2 emissions andremovals arising from HWP further, together with checking and revising data for the Tier 1 method andimprovements for Tier 2 estimates:
1.

Check that country data in the FAO database19 agree with best available country sources of data on production
and trade or use detailed country-specific data in place of FAO data to calculate the Inflow(l) as described inequation 12.3.

2.

Check for country sources for densities and carbon fractions, especially for sawnwood and HWP feedstock
commodity classes to adjust the values in Tables 12.1 and 12.2 to country specific circumstances.

3.

If country specific half-life values are developed (see section 12.4.3.2) and used, they can be verified bychecking the values against any other country with similar market distribution of HWP.

12.9

COMPLETENESS

If a country is a significant exporter and/or importer of finished wood products, such as furniture or wooden interior
works (e.g. windows, doors) (see Figure 12.3), then methods may need to be adapted to adjust the inflow to the
HWP pool in use to include or exclude carbon in traded amounts of finished products in the light of the approachchosen by the country (see Section 12.3). This may affect the contribution from both imported and exported HWP.
Some wood may be used directly for finished products, not included first in semi-finished product amounts
reported in the HWP statistics (see Section 12.4.1.1). In such cases, the Tier 1 and 2 methods could underestimate
the inflow of carbon to the HWP pool in use.
The methods provided in these guidelines do not include estimates of HWP carbon storage associated with CO2that is captured after biomass combustion and held as part of a solid chemical or as a gas.

19 http://www.fao.org/faostat/en/#data/FO

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Annex 12A.

Detailed description of Approaches to estimating
CO2 emissions and removals arising from HWP

12A.1 Introduction
This section describes in detail the different approaches for estimating CO 2 emissions and removals arising from
HWP. Before proceeding to the detailed description, several points already discussed in the main chapter should
be recalled, as summarised below.

12A.1.1 T YPES OF APPROACH
The 2006 IPCC Guidelines considered four approaches for the calculation of emissions and removals of CO2
associated with HWP, known as the ‘stock-change’ approach, ‘production’ approach, ‘atmospheric-flow’
approach and ‘simple-decay’ approach. These estimation approaches were defined in the 2006 IPCC Guidelines
and are maintained in this updated guidance, with a detailed supporting description provided in this annex.

12A.1.2 C ONCEPTUAL FRAMEWORKS AND SYSTEM BOUNDARI ES OF
HWP APPROACH ES
The discussion in Section 12.3 of the main chapter has explained how each defined HWP approach is based on aconceptual framework: The ‘stock-change’ and ‘production’ approaches are based on a conceptual framework focussing on carbon
stock changes within defined HWP pools and deriving estimates for CO2 emissions and removals from these.
 The ‘atmospheric-flow’ and ‘simple-decay’ approaches are based on a conceptual framework that focusses on
identifying and tracking CO2 fluxes.
The conceptual framework of an approach has some implications for the carbon stock changes (or CO 2 emissions
and removals) that are included in estimates. Notably, for approaches that involve focussing on carbon stockchanges within defined HWP pools (i.e. the ‘stock-change’ and ‘production’ approaches), CO2 emissions fromharvested wood biomass used directly as a feedstock for energy purposes are not included as part of estimates of
CO2 emissions and removals arising from HWP. This is because these elements of harvested wood do not enter adefined HWP carbon pool. This does not mean that CO2 emissions arising from the use of harvested wood biomass
for energy purposes are not estimated at all under the ‘stock-change’ and ‘production’ approaches. Instead, theseCO2 emissions are implicitly included as part of emissions and removals for wood-producing land categories, as
explained in Section 12.5 in the main chapter. In contrast, for approaches that involve focussing on tracking CO 2
fluxes (i.e. the ‘atmospheric-flow’ approach and the ‘simple-decay’ approach), CO2 emissions from harvested
wood biomass used directly as a feedstock for energy purposes are included explicitly in estimates CO2 emissions
and removals arising from HWP.
In addition to an underlying conceptual framework, each defined HWP approach involves applying a systemboundary for the calculation of estimates of CO2 emissions and removals arising from HWP. The system boundary
determines the scope of CO2 emissions and removals covered by estimates for HWP. The conceptual frameworks
and system boundaries of the four individual approaches are discussed further in Sections 12.A.2 and 12.A.3. The
implementation of HWP approaches is discussed in Section 12.A.4. This subject is discussed in detail below.
There are complementary similarities and distinctions between the four HWP approaches: The ‘stock-change’ and ‘production’ approaches work with carbon stock changes in HWP pools, whereas the‘atmospheric-flow’ and ‘simple-decay’ approaches work with CO2 fluxes;
 The ‘stock-change’ and ‘atmospheric-flow’ approaches cover stock changes or CO2 fluxes associated within aconsuming country, whereas the ‘production’ and ‘simple-decay’ approaches cover those associated with aproducing country.
It must be stressed that the choice of approach has implications for the calculation and reporting of emissions andremovals across the AFOLU sector. Specifically, the system boundaries of the approaches are also defined so thatno double-counting or omissions occur when estimates of CO 2 emissions and removals arising from HWP reported
by different countries are combined to provide global or regional estimates. However, this is only the case if all
countries use the same approach. Double counting and/or non-counting of CO2 emissions and removals associatedwith forests, other wood producing land categories and HWP can occur if countries apply different HWP

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Chapter 12: Harvested Wood Products

approaches (Cowie et al., 2006). There are also implications for the reporting of CO2 emissions from wood biomass
burnt in the Energy sector, as discussed in Section 12.5 of the main chapter.

12A.2 Estimating CO2 emissions and removals arising from
HWP on the basis of carbon stock changes
The existing practice to estimate CO2 emissions and removals is to consider carbon stock changes in definedbiomass pools, to sum these changes and multiply the total change by –44/12. (see 2006 IPCC Guidelines Vol. 4,
Ch. 2 Section 2.2.3).
In order to implement one of the two available pool-based approaches using a flux data method as suggested forTier 1 (see Section 12.4.2 in the main chapter), the annual carbon flux into the HWP pool (i.e. Inflow, see Equation
12.2 in Section 12.4.2) is calculated from the combination of the following statistical elements:
1.

‘Stock-change’ approach  Inflow = calculated domestic consumption = domestic production + imports– exports

2.

‘Production’ approach  Inflow = domestic production

Section 12.4.2 of the main chapter includes the detailed methodological guidance on how to implement these
possible pool-based approaches, whereas their conceptual differences are described in the following. The
possibilities of applying Tier 2 and Tier 3 methods are discussed, respectively, in Sections 12.4.3 and 12.4.4 in themain chapter.

12A.2.1 THE ‘ STOCK - CH ANGE ’ APPROACH
The ‘stock-change’ approach estimates the net change in carbon stocks in the HWP pool within national boundaries(see e.g. Brown et al. 1998, Lim et al. 1999, UNFCCC 2003) and supplements the estimation of emissions andremovals with changes in the carbon stocks in the above ground biomass pool of forests within the same systemboundaries. Where this approach is used to estimate the annual change in carbon stock in “products in use” in acountry, it corresponds to Variable 1A in 2006 IPCC Guidelines.
A conceptual illustration of the ‘stock-change’ approach is shown in Figure 12.A.1. A ‘box-and-arrow’ diagram,indicating the essential relationships between the system boundary and CO 2 emissions and removals, is shown in
Figure 12.A.2.
Changes in the pool of products are reported by the country where the products are used, referred to as theconsuming country. Where a flux data method is applied to determine the amount of carbon stored in the HWPpool in use within a country, the carbon flux into the pool (i.e. Inflow) is quantified by means of the calculated
consumption of HWP. The calculated consumption of HWP reflects the annual additions to the carbon pool in
HWP in use within a country and it is calculated from the data on domestic production, plus imports and minus
exports of HWP. Exported HWP are outside the system boundary, whilst imported HWP are included in theestimate of the HWP carbon pool in a specific year (see Figures 12.A.1 and 12.A.2). Further details on theimplementation of this approach through a flux data method using statistical data of semi-finished wood productcommodities is described in Section 12.4.2.1 in the main chapter.

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Figure 12A.1

Conceptual illustration of the ‘stock-change’ approach, estimating CO 2
emissions and removals associated with the carbon stock in the HWPpool in use on the basis of calculated consumption data of HWP

ATMOSPHERE
Forest increment

Slash &
HarvestHWP consumption

Forest C-pool

End of life ofmaterial use of HWP

HWP C-pool in use
EXP

PROD

PROD
IMP

Frontiers of reporting country

Applied statistical element of default activity data (PROD = production, EXP = export, IMP = import)
Applied system boundary
Description of associated carbon fluxes and transfers

Source: Rüter 2017

NOTE: The vertical -/+ arrows above the diagram indicate where additions or deductions are made to carbon
pools. Some of these involve actual transfers of carbon to and from the atmosphere, for example, “forest
increment” resulting in carbon sequestration in forests, and losses of carbon to the atmosphere as a result the
decay of “slash”. Some arrows represent additions or deductions as a result of the transfer of carbon between
land-based and HWP pools, not involving transfers to the atmosphere, for example deductions to forest carbon
stocks resulting from “harvest” and additions to HWP carbon as a result of “HWP consumption”. The arrows
thus show where additions, deductions or transfers of carbon are involved in the approach.
Figure 12A.2‘Box-and-arrow’ diagram showing the system boundary of the ‘stockchange’ approach

NOTES: The dashed lines indicate fluxes that are inferred from changes in carbon stocks in pools in AFOLU
and HWP in use, as shown. For the estimation of CO2 emissions and removals arising from HWP, only those
fluxes crossing the HWP system boundary are covered under the ‘stock-change’ approach.
Other data reflecting the utilization of HWP in use within a country could be derived from information on e.g. theuse of wood within a specific commodity class, for instance the national building stock (see Section 12.4.3.1). In

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Chapter 12: Harvested Wood Products

the case of the use of such inventory information, the amount of carbon stored in HWP within a country would
need to be quantified at least at two points in time, in a similar way to repeated forest inventories referring to thestock-difference method (see IPCC 2006, p. 2.10).

12A.2.2 THE ‘ PRODUCTION ’ APPROACH 20
Similar to the ‘stock-change’ approach, the ‘production’ approach determines emissions and removals from woodcoming from domestic harvest in a country. Where the annual change in carbon stock in ‘products in use’ isestimated, this corresponds to Variable 2A in 2006 IPCC Guidelines.
A conceptual illustration of the ‘production’ approach is shown in Figure 12.A.3a ‘box-and-arrow’ diagram,indicating the essential relationships between the system boundary and CO 2 emissions and removals, is shown in
Figure 12.A.4.
In contrast to the ‘stock-change’ approach described above, which estimates the carbon flux into the carbon poolof HWP in use based on the calculated domestic consumption of HWP, the ‘production’ approach considers thedomestic production of wood commodities manufactured from domestic harvest. Thus, the carbon in exported
wood products is implicitly included in the HWP estimates of a country and their associated stock changes occur
in other countries (where exports are held). The system boundary therefore does not correspond to the nationalboundaries in which the CO2 emissions and removals arising from HWP take place (Figures 12.A.3 and 12.A.4).
Conceptual illustration of the ‘production’ approach, estimating
emissions and removals of CO 2 associated with the carbon stock in the
HWP pool in use on the basis of data on HWP production originatingfrom domestic harvest

Figure 12A.3

ATMOSPHERE
Forest increment

Slash &
HarvestHWP production

Forest C-pool

End of life of material use of HWP

HWP C-pool in use(domestic)
PROD

PROD

HWP C-pool in use(in export markets)
EXP

Frontiers of reporting country

Applied statistical element of default activity data (PROD = production, EXP = export)
Applied system boundary
Description of associated carbon fluxes and transfers
Source: Rüter 2017

NOTE: The vertical -/+ arrows above the diagram indicate where additions or deductions are made to carbon
pools. Some of these involve actual transfers of carbon to and from the atmosphere, for example, “forest
increment” resulting in carbon sequestration in forests, and losses of carbon to the atmosphere as a result the
decay of “slash”. Some arrows represent additions or deductions as a result of the transfer of carbon between
land-based and HWP pools, not involving transfers to the atmosphere, for example deductions to forest carbon
stocks resulting from “harvest” and additions to HWP carbon as a result of “HWP production”. The arrows thus
show where additions, deductions or transfers of carbon are involved in the approach.

20 It should be noted that the original proposal for the ‘simple-decay’ concept included a combination of an HWP “approach”

as defined in this guidance and essentially a partially-defined Tier 3 estimation method. In this guidance, the discussion isconcerned strictly with the ‘simple-decay’ concept in terms of a possible HWP approach2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Figure 12A.4‘Box-and-arrow’ diagram showing the system boundary of the‘production’ approach

NOTES: The dashed lines indicate fluxes that are inferred from changes in carbon stocks in pools in AFOLU
and HWP in use, as shown. For the estimation of CO2 emissions and removals arising from HWP, only those
fluxes crossing the HWP system boundary are covered under the ‘production’ approach.
Methodological guidance on how the ‘production’ approach is implemented through a flux data method using
statistical data of semi-finished wood product commodities is described in Section 12.4.2.1 in the main chapter.

12A.3 Estimating CO 2 fluxes from wood biomass
The ‘atmospheric-flow’ and ‘simple-decay’ approaches deal with actual fluxes of carbon associated with HWP tothe atmosphere. In the case of the ‘atmospheric-flow’ approach, fluxes occurring from within national boundaries
are considered. In the case of the ‘simple-decay’ approach, in theory, fluxes arising from wood harvested by a
producing country are considered.
In addition to relevant estimates of the carbon stock changes within the HWP pool in use (i.e. those treated as
residing in lasting HWP pools), all relevant additional cross-border carbon fluxes in woody biomass used forenergy purposes need to be allowed for (see Section 12.A.1.2 above, also Cowie et al. 2006).

12A.3.1 THE ‘ ATMOSPHERIC - FLOW ’ APPROACH
The ‘atmospheric-flow’ approach deals with actual fluxes of carbon associated with HWP to the atmosphere, fromwithin national boundaries, so that CO2 emissions from HWP and woody biomass used for energy purposes arereported by a consuming country.
A conceptual illustration of the ‘atmospheric-flow’ approach is shown in Figure 12.A.5.a ‘box-and-arrow’ diagram,indicating the essential relationships between the system boundary and CO 2 emissions and removals, is shown in
Figure 12.A.6. The HWP pools are the same as in the ‘stock-change’ approach. Further information on theimplementation of the ‘atmospheric-flow’ approach on the basis of available statistical data is included in Section
12.4.2.1.

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Chapter 12: Harvested Wood Products

Figure 12A.5

Conceptual illustration of the ‘atmospheric-flow’ approach, estimating
CO 2 fluxes associated with HWP on the basis of data on the carbon
stock in the HWP pool in use and traded woody biomass

ATMOSPHERE
Forest increment

Slash &
HarvestTrade ofwoody biomass

HWP consumption

Forest C-pool

End of life ofmaterial use of HWP

HWP C-pool in use
EXP
PROD

PROD

IMP

EXP

Frontiers of reporting country

IMP

Applied statistical element of default activity data (PROD = production, EXP = export, IMP = import)

Applied system boundary
Description of associated carbon fluxes and transfers
Source: Rüter 2017

NOTES: The vertical -/+ arrows above the diagram indicate where additions or deductions are made to carbon
pools. Some of these involve actual transfers of carbon to and from the atmosphere, for example, “forest increment”
resulting in carbon sequestration in forests, and losses of carbon to the atmosphere as a result the decay of “slash”.
Some arrows represent additions or deductions as a result of the transfer of carbon between land-based and HWP
pools, not involving transfers to the atmosphere, for example deductions to forest carbon stocks resulting from“harvest” and additions to HWP carbon as a result of “HWP consumption”. The arrows thus show where additions,deductions or transfers of carbon are involved in the approach.
Figure 12A.6‘Box-and-arrow’ diagram showing the system boundary of the‘atmospheric-flow’ approach

NOTES: The solid lines crossing the grey boundary line indicate fluxes that are tracked across the HWP systemboundary under the ‘atmospheric-flow’ approach.

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12A.3.2 THE ‘ SIMPLE - DECAY ’ APPROACH
Similarly to the ‘atmospheric-flow’ approach, the ‘simple-decay approach deals with actual fluxes of carbon
associated with HWP to the atmosphere. However, the ‘simple-decay’ approach covers CO2 emissions arisingfrom wood harvested by a producing country, so that emissions from HWP and woody biomass used for energy
purposes are reported by a producing country.
A ‘box-and-arrow’ diagram for the ‘simple-decay’ approach is shown in Figure 12.A.7, indicating the essential
relationships between the system boundary and CO2 emissions and removals.
Figure 12A.7‘Box-and-arrow’ diagram showing the system boundary of the ‘ simpledecay’ approach

NOTES: The solid lines crossing the grey boundary line indicate fluxes that are tracked across the HWP systemboundary under the ‘simple-decay’ approach.

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Chapter 12: Harvested Wood Products

12A.4 Implementation of HWP approaches
Section 12.4.2 in the main chapter describes the Tier 1 default methods relevant for implementing the four HWP
approaches defined in this annex. Table 12.A.1 provides a summary of the equations described in Section 12.4.2that may be applied when using Tier 1 methods for estimating CO 2 emissions and removals arising from HWP.
The Tier 1 methods and equations defined in Section 12.4.2 are designed to ensure compatibility with the genericmethodologies for land use given in 2006 IPCC Guidelines Vol. 4 Ch. 2 and methodologies for specific land
categories (where relevant for wood production) presented in other 2006 IPCC Guidelines Vol. 4 chapters. Notethat the Tier 1 default methods relevant for the ‘simple-decay’ approach in Table 12.A.1 are the same as for the‘production’ approach, hence the Tier 1 methods for the ‘production’ approach given in Section 12.4.2 may also
be referred to when applying Tier 1 methods for the ‘simple-decay’ approach.
General guidance on Tier 2 method is given in Section 12.4.3 of the main chapter, whilst guidance on Tier 3
methods is given in Section 12.4.4.
TABLE 12A.1
EQUATIONS APPLIED IN TIER 1 METHODS WHEN IMPLEMENTING HWP APPROACHESHWP approach

Applied equations

Stock change

Equations 12.1, 12.2, 12.3, 12.4 and 12.6

Production

Equations 12.1, 12.2, 12.3, 12.4, 12.7, 12.8, 12.9* and 12.10**

Atmospheric-flow
Simple-decay

Equation 12.5 applied in conjunction with Equations 12.1, 12.2, 12.3 and 12.4
Equations 12.1, 12.2, 12.3, 12.4, 12.7, 12.8, 12.9* and 12.10*** This equation is applied when the split between domestic and exported HWP is required** This equation is applied when relating HWP to different wood producing land categories.

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