Introduction

3.1

INTRODUCTION

Chapter 3 provides guidance on the estimation of emissions and removals of CO2 and non-CO2 for the Land Use,
Land-Use Change and Forestry (LULUCF) sector, covering Chapter 5 of the Revised 1996 IPCC Guidelines for
National Greenhouse Gas Inventories (IPCC Guidelines).
This chapter provides two significant advances:(i)

It introduces three hierarchical tiers of methods that range from default data and simple equations
to the use of country-specific data and models to accommodate national circumstances. These tiers,
if properly implemented, successively reduce uncertainty and increase accuracy.

(ii)

It uses the land-use categories (of Chapter 2) to organise the methodologies and to facilitate: a)transparent reporting, b) association of above and below ground carbon pools (at the higher tiers),
whilst allowing comparison with reporting of the IPCC Guidelines.

The methodologies in this report are organised by land-use categories (six sections), by broad carbon pools andnon-CO2 gases, and by tier, and are consistent with the other chapters of the report.

3.1.1

Inventory and Reporting Steps

The overall sequence of steps for inventorying and reporting emissions and removals is outlined below. It isgood practice for countries to follow these steps and those provided in each section of this chapter to estimate
emissions and removals:(i)

Drawing on the three approaches for representing areas in Chapter 2, estimate the land areas ineach land use category for time period required.

(ii)

Conduct key category assessment for the relevant LULUCF categories using the guidance provided
in Chapters 3 and 5. Within the categories designated as key, assess which non-CO2 gases andcarbon pools are significant, and prioritise such pools in terms of methodological choice.

(iii)

Ensure that the requirements in terms of emission and removal factors and activity data appropriate
to the tier level are being met.

(iv)

Quantify emissions and removals and estimate the uncertainty in each estimate, as set out in
Chapter 5 and the sector specific data provided in this Chapter.

(v)

Use the reporting tables to report emissions and removals estimates. Utilize the worksheets whereappropriate (see Annex 3A.2).

(vi)

Document and archive all information used to produce the national emissions and removals
estimates following specific instructions under each land use category, carbon pool, non-CO2
source, and land use change.

(vii)

Implement quality control checks, verification, and expert peer review of the emission estimatesfollowing specific guidance under each land use category, pool or non-CO2 gas (see also Chapter 5,
for broad guidance).

3.1.2

Linkage between this Chapter and the IPCC
Guidelines’ Reporting Categories

Chapter 3 is divided into six sections based on land-use categories; each section is further divided into two
subsections based on the status and recent history of the land use.
•

The first subsection is for lands that begin and end an inventory period in the same use.

•

The second subsection is for land conversions to the land use covered by the section.

Table 3.1.1 shows the sections and subsections of this chapter in relationship to the IPCC Guidelines. This
provides a basis for comparison, which is described in more detail below.

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Chapter 3: LUCF Sector Good Practice Guidance

TABLE 3.1.1
MAPPING BETWEEN THE SECTIONS OF CHAPTER 5 OF THE 1996 IPCC GUIDELINES
AND THE SECTIONS OF CHAPTER 3 OF THIS REPORTLand Usein the Initial Time period

Land Usein the Reporting ( current) Year

Chapter 3
Subsection 1

IPCC Guidelines 2

Forest land
Cropland
Grassland
Wetlands
Settlements
Other land

Forest land
Forest land
Forest land
Forest land
Forest land
Forest land

3.2.1
3.2.2
3.2.2
3.2.2
3.2.2
3.2.2

5A
5 A, 5 C, 5 D
5 A, 5 C, 5 D
5 A, 5 C, 5 D
5 A, 5 C, 5 D
5 A, 5 C, 5 D

Cropland
Forest land
Grassland
Wetlands
Settlements
Other land

CroplandCroplandCroplandCroplandCroplandCropland

3.3.1
3.3.2
3.3.2
3.3.2
3.3.2.
3.3.2.

5 A, 5 D
5 B, 5 D
5 B, 5 D
5D
5D
5D

Grassland
Forest land
CroplandWetlands
Settlements
Other land

Grassland
Grassland
Grassland
Grassland
Grassland
Grassland

3.4.1
3.4.2
3.4.2
3.4.2
3.4.2
3.4.2

5 A, 5 D
5 B, 5 D
5 C, 5 D
5 C, 5 D
5 C, 5 D
5 C, 5 D

Wetlands
Forest land
Cropland
Grassland
Settlements
Other land

Wetlands
Wetlands
Wetlands
Wetlands
Wetlands
Wetlands

3.5.1
3.5.2
3.5.2
3.5.2
3.5.2
3.5.2

5 A, 5 E
5B
5E
5B
5E
5E

Settlements
Forest land
Cropland
Grassland
Wetlands
Other land

Settlements
Settlements
Settlements
Settlements
Settlements
Settlements

3.6.1
3.6.2
3.6.2
3.6.2
3.6.2
3.6.2

5A
5B
5E
5B
5E
5E

Other land
Forest land
Cropland
Grassland
Wetlands
Settlements

Other land
Other land
Other land
Other land
Other land
Other land

3.7.1
3.7.2
3.7.2
3.7.2
3.7.2
3.7.2

5A
5B
5E
5B
5E
5E

1

Combines both soils and biomass, those in bold represent the ‘Forest and grassland conversion’ of the IPCC Guidelines.

2

The IPCC Guidelines cover the following categories: 5 A Changes in Forest and Other Woody Biomass Stocks; 5 B Forest andGrassland Conversion; 5 C Abandonment of Managed Lands; 5 D Emissions and Removals from Soils, and 5 E Other (Reporting
Instructions p. 1.14 - 1.16)

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Introduction

3.1.2.1

C HANGES IN FOREST AND OTHER WO ODY BIOMASSSTOCKSAs with the IPCC Guidelines, the Good Practice Guidance covers managed forests which can be defined in thefollowing terms:
Forest management is the process of planning and implementing practices for stewardship and use of
the forest aimed at fulfilling relevant ecological, economic and social functions of the forest...Amanaged forest is a forest subject to forest management1.
This definition implies that managed forests are subject to periodic or ongoing human interventions and that they
include the full range of management practices from commercial timber production to stewardship in noncommercial purposes. Section 3.2.1 covers forest land remaining forest land. Management and conversion toforests is covered in Section 3.2.2 Land Converted to Forest land.
The section Forest land provides guidance for all carbon pools and non-CO2 gases with exception of theharvested wood products (HWP). The IPCC Guidelines contain references to the treatment of HWP, andcountries choosing to estimate carbon stock changes within the harvested wood products pool can findmethodological advice in Appendix 3a.1. The IPCC Guidelines briefly address ‘Other Woody Biomass Stocks’,e.g., perennial biomass in croplands and grazing lands, as well as trees in urban areas. Guidance on this topic iselaborated in the Good Practice Guidance within the sections entitled “Changes in Biomass Carbon Pools.”
Changes in carbon stocks of perennial woody biomass are addressed in relevant biomass sections of each land
use category. Urban trees are addressed in the Section 3.6 and in Appendix 3a.4.

3.1.2.2

F OREST AND GRASSLAND CONVERSIO N

The Forest and Grassland Conversion Section of the IPCC Guidelines includes conversion of existing forests
and natural grasslands to other land uses such as cropland. Forests can be cleared to convert land to a wide
variety of other uses, but a predominant cause is conversion to pasture and croplands, which was the focus of the
IPCC Guidelines, with an emphasis on changes in carbon in biomass pools. Land use conversions are treatedsystematically in this report, organised by final land use. Guidance is provided under each section titled “Lands
Converted to any other land-use category”, and is given separately for changes in all carbon pools.
A summary estimate of conversion from forests or grassland to other uses can be constructed by totaling eachindividual conversion from these categories to another land-use category. For CO2 emissions and removals fromforest conversion, the total can be arrived at by summing Equations: 3.3.7, 3.4.12, 3.5.1, 3.6.1, and 3.7.1 forconversions from forest land to each category. Similarly, for grassland conversion, the total can be arrived at bysumming the same equations for conversions from grassland. It is good practice to estimate and report separately
the sum of all forest land conversions (deforestation) and grassland conversions to other final land uses. A
reporting table is provided for this in Annex 3A.2 (Table 3A.2.1B).

3.1.2.3

A BANDONMENT OF CROPLANDS , PASTURES , OR OTHER
MANAGED LANDSThe IPCC Guidelines focus mainly on lands that re-accumulate carbon in biomass as they return to a quasinatural state following abandonment or active reforestation. However, land can also remain constant or degrade
further with respect to carbon re-accumulation.
Croplands and grasslands can be abandoned or actively converted to several different land uses, affecting the netchange in carbon in biomass. Therefore, guidance on estimating changes in biomass is located in a number ofplaces depending on the type of land use it changed to. The range of specific land use transitions can be summed
for an aggregate assessment of carbon changes from abandonment of cropland, pastures, or other managed lands,
as indicated in Table 3.1.1.

1

Proceedings of the Expert Meeting on Harmonising Forest Related Definitions, Rome, Sept 2002 (FAO 2003).

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Chapter 3: LUCF Sector Good Practice Guidance

3.1.2.4

CO 2 EMISSIONS AND REMOVALS FROM SOILSThe IPCC Guidelines further divide this topic into: a) Cultivation of Mineral Soils; b) Cultivation of Organic
Soils; and c) Liming of Agricultural Soils. In general, in this chapter, each land use section addresses changes insoil carbon for that land use either remaining in the same use, or recently converted to that land use.
Guidance on estimating soil carbon stock changes due to management practices is covered under Cropland
Remaining Cropland, and Grassland Remaining Grassland, each at the sub section entitled ‘Changes in Carbon
Stocks in Soils’, within which guidance is provided separately for mineral and organic soils. Changes in soil
carbon stocks as a result of lands being converted into cropland or grassland are also covered, under theconversion subsections. A total assessment of soil carbon stock changes due to cultivation of mineral soils is thesum of changes in carbon stocks over a finite period following changes in management that impact soil carbon.
Drainage of peatland soils for forest establishment is found in the Forest land soil section. All greenhouse gas
emissions from Wetlands Remaining Wetlands are presented in Appendix 3a.3. Cultivation of organic soils inthe sense of peat extraction is handled under lands converted to peat extraction in Section 3.5 of this report.
Methodological guidance on liming of agricultural soils is addressed as in the IPCC Guidelines.

3.1.2.5

O THER CATEGORI ES OF REPORTI NG AND SPECIFIC CASESThe IPCC Guidelines briefly describe general issues and methodological approaches for other categories. The
issues are often complex and agreed methodologies were not available at the time the IPCC Guidelines werebeing prepared. This chapter addresses some of these categories in more depth. “Other possible categories” asdiscussed in the IPCC Guidelines explicitly includes belowground biomass, natural disturbances (including fire),
shifting cultivation, and flooding and drainage of wetlands. Information on estimating CO2 emission andremovals and non-CO2 emissions from managed wetland (including peatlands and flooded lands), and for
Settlements Remaining Settlements, are addressed in Appendix 3a.3 and 3a.4, respectively, because the methods
and available data for these land use types are preliminary. Estimation methods for belowground biomass areincluded explicitly in the section covering carbon stock changes in forest biomass (Sections 3.2.1.1 and 3.2.2.1)
and options for including belowground biomass in non-forest land uses are provided in other sections as well.
Non-CO2 emissions from drainage and rewetting of forest soils are addressed in Appendix 3a.2.
The Good Practice Guidance does not alter the basic default assumptions that land use changes have a linear
impact on soil organic matter for 20 years before a new equilibrium is reached (Tier 1), with possible
successions of 20 year periods to deal with longer time constants in temperate and boreal zones. This means that,when a piece of land changes use, then it is followed in that ‘changed status’ for 20 years, with each year 1/20 of
the CO2 and non-CO2 effects reported. Tier 3 modeling approaches may utilize different assumptions. Landshould be reported in a conversion category for 20 years, and then moved to a “remaining category”, unless afurther change occurs.
Natural disturbances (e.g., storms, fires, insects but only on managed lands) are included for their CO2 and nonCO2 effects. Where natural disturbances on unmanaged lands are followed by a land use change, then the CO2
and non-CO2 effects of the natural disturbance are to be reported.

3.1.3

Definitions of Carbon Pools

The methodologies in this report are organised first by land-use categories, as described above, and second by
broad pools. Table 3.1.2 provides a generic representation of these pools occurring in a terrestrial ecosystem.
Each of these pools is discussed in the IPCC Guidelines, although in some cases with only minimal guidance.

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Introduction

TABLE 3.1.2
DEFINITIONS FOR TERRESTRIAL POOLS USED IN CHAPTER 3
Pool 2
LivingBiomass

Dead Organic
MatterSoils

Description (see also notes below in italics)
3

Abovegroundbiomass

All living biomass above the soil including stem, stump, branches, bark, seeds, andfoliage.

Belowgroundbiomass

All living biomass of live roots. Fine roots of less than (suggested) 2mm diameter areoften excluded because these often cannot be distinguished empirically from soilorganic matter or litter.

Dead wood

Includes all non-living woody biomass not contained in the litter, either standing,lying on the ground, or in the soil. Dead wood includes wood lying on the surface,dead roots, and stumps larger than or equal to 10 cm in diameter or any otherdiameter used by the country.

LitterIncludes all non-living biomass with a diameter less than a minimum diameter chosen
by the country (for example 10 cm), lying dead, in various states of decomposition
above the mineral or organic soil. This includes the litter, fumic, and humic layers.
Live fine roots (of less than the suggested diameter limit for below-ground biomass)
are included in litter where they cannot be distinguished from it empirically.

Soil organic
matterIncludes organic carbon in mineral and organic soils (including peat) to a specified
depth chosen by the country and applied consistently through the time series. Livefine roots (of less than the suggested diameter limit for below-ground biomass) are
included with soil organic matter where they cannot be distinguished from it
empirically.

Note: In cases where forest understorey is a relatively small component of the aboveground biomass carbon pool, it is acceptable for the methodologies and associateddata used in some tiers to exclude it, provided the tiers are used in a consistentmanner throughout the inventory time series as specified in Chapter 5.

Note: National circumstances may necessitate slight modifications to the pool definitions used here. Where modified
definitions are used, it is good practice to report upon them clearly, to ensure that modified definitions are usedconsistently over time, and to demonstrate that pools are neither omitted nor double counted.

3.1.4

General Methods

Chapter 3 uses the same basic methodological approaches as in the IPCC Guidelines. As stated in the IPCC
Guidelines:
The fundamental basis for the methodology rests upon two linked themes: i) the flux of CO2 to orfrom the atmosphere is assumed to be equal to changes in carbon stocks in existing biomass and soils,
and ii) changes in carbon stocks can be estimated by first establishing rates of change in land use
and the practice used to bring about the change (e.g., burning, clear-cutting, selective cut, etc.).
Second, simple assumptions or data are applied about their impact on carbon stocks and thebiological response to a given land use.
The first order approach described above is the foundation for the basic methodologies presented in this chapter
for calculating changes in carbon pools. This approach can be generalised and applied to all carbon pools (i.e.,
aboveground biomass, belowground biomass, dead wood, litter, and soils), subdivided as necessary to capture
differences between ecosystems, climatic zones and management practice. Equation 3.1.1 illustrates the generalapproach for estimating carbon stock change based on rates of carbon losses and gains by area of land use.
In most first order approximations, the “activity data” are in terms of area of land use or land use change. The
generic guidance is to multiply the activity data by a carbon stock coefficient or “emission factor” to provide thesource/or sink estimates. Guidance is provided for all relevant carbon pools and changes of land use from one
type to another. The full range of possible changes in land use from one type to another is covered systematicallyand default transition periods are provided.

2

The default assumption in IPCC Guidelines is that carbon removed in wood and other biomass from forests is oxidised in
the year of removal. Countries may report on HWP pools if they can document that existing stocks of forest products are infact increasing. Appendix 3a.1 provides guidance to countries and information that could be used in future methodologicaldevelopment subject to decisions by UNFCCC.

3

Expressed in tonnes dry weight.

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Chapter 3: LUCF Sector Good Practice Guidance

EQUATION 3.1.1
ANNUAL CARBON STOCK CHANGE IN A GIVEN POOL AS A FUNCTION OF GAINS AND LOSSES∆C = ∑ijk [Aijk ● (CI – CL)ijk]
Where:∆C = carbon stock change in the pool, tonnes C yr-1
A

= area of land, ha

ijk = corresponds to climate type i, forest type j, management practice k, etc…
CI = rate of gain of carbon, tonnes C ha-1 yr-1
CL = rate of loss of carbon , tonnes C ha-1 yr-1
An alternative approach is proposed in the IPCC Guidelines where carbon stocks are measured at two points intime to assess carbon stock changes. Equation 3.1.2 illustrates the generic approach for estimating carbon stockchange in this way. This latter approach is presented in this chapter as an option in some instances.
EQUATION 3.1.2
ANNUAL CARBON STOCK CHANGE IN A GIVEN POOL
∆C = ∑ijk (Ct2 – Ct1 ) / (t2 – t1)ijk
Where:
Ct1 = carbon stock in the pool at time t1, tonnes C
Ct2 = carbon stock in the pool at time t2, tonnes C
Even though national reporting of sources and sinks is required annually, it does not mean that national
inventories have to be carried out annually for all pools, since data from national inventories done on 5 to 10
year cycles, can be interpolated. Chapter 5 provides guidance on how to use interpolation and extrapolation tomerge sources of data.
Several sources of non-CO2 greenhouse gas emissions from land use were discussed in the Agriculture Chapter(Chapter 4) of the IPCC Guidelines and the related parts of the GPG2000. Chapter 4 of IPCC Guidelines and
GPG2000 cover CH4 and N2O emissions from savanna burning and agricultural residue burning, direct andindirect N2O emissions from agricultural soils, and CH4 emissions from rice production. Guidance on
greenhouse gas emissions from the biomass fraction in waste disposed at solid waste disposal sites or incinerated
is provided in the Waste Chapter of IPCC Guidelines and GPG2000.
This good practice guidance provides additional information on how to apply and expand the Agriculture
Chapter of the IPCC Guidelines and GPG2000 to these additional categories of land uses and land use change:•

Non-CO2 (N2O and CH4) from forest fire (Section 3.2.1.4);•

N2O from managed (fertilized) forests (Section 3.2.1.4);•

N2O from drainage of forest soils (Appendix 3a.2);•

N2O and CH4 from managed wetland (Appendix 3a.3); and•Soil emissions of N2O following land use conversion (Sections 3.3.2.3 and 3.4.2.3).

3.1.5

Tier Levels

This chapter provides users with three methodological tiers for estimating greenhouse gas emissions andremovals for each source. Tiers correspond to a progression from the use of simple equations with default datato country-specific data 4 in more complex national systems. Three general tiers are summarised in Box 3.1.1.
Tiers implicitly progress from least to greatest levels of certainty in estimates as a function of methodologicalcomplexity, regional specificity of model parameters, and spatial resolution and extent of activity data. Complete

4

Country-specific data may require subdivision to capture different ecosystems and site qualities, climatic zones andmanagement practice within a single land category.

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Introduction

guidance is provided for the implementation of Tier 1. Regardless of tier level, countries should document whattiers were used for various categories and pools as well as the emission factors, and activity data used to prepare
the estimate. For higher tiers, inventory agencies may need to provide additional documentation to support
decisions to use more sophisticated methodologies or country-defined parameters. Moving from lower to higher
tiers will usually require increased resources, and institutional and technical capacity.
BOX 3.1.1
FRAMEWORK OF TIER STRUCTURE IN THE GOOD PRACTICE GUIDANCEThe Tier 1 approach employs the basic method provided in the IPCC Guidelines (Workbook) andthe default emission factors provided in the IPCC Guidelines (Workbook and Reference Manual)with updates in this chapter of the report. For some land uses and pools that were only mentioned
in the IPCC Guidelines (i.e., the default was an assumed zero emissions or removals), updates areincluded in this report if new scientific information is available. Tier 1 methodologies usually use
activity data that are spatially coarse, such as nationally or globally available estimates ofdeforestation rates, agricultural production statistics, and global land cover maps.
Tier 2 can use the same methodological approach as Tier 1 but applies emission factors andactivity data which are defined by the country for the most important land uses/activities. Tier 2
can also apply stock change methodologies based on country-specific data. Country-definedemission factors/activity data are more appropriate for the climatic regions and land use systems inthat country. Higher resolution activity data are typically used in Tier 2 to correspond withcountry-defined coefficients for specific regions and specialised land-use categories.
At Tier 3, higher order methods are used including models and inventory measurement systems
tailored to address national circumstances, repeated over time, and driven by high-resolution
activity data and disaggregated at sub-national to fine grid scales. These higher order methods
provide estimates of greater certainty than lower tiers and have a closer link between biomass andsoil dynamics. Such systems may be GIS-based combinations of age, class/production datasystems with connections to soil modules, integrating several types of monitoring. Pieces of land
where a land-use change occurs can be tracked over time. In most cases these systems have a
climate dependency, and thus provide source estimates with interannual variability. Models should
undergo quality checks, audits, and validations.

3.1.6

Choice of Method

It is good practice to use methods that provide the highest levels of certainty, while using available resources as
efficiently as possible. The decision about what tier to use and where to expand resources for inventory
improvement should take into account whether the land use is a key category, as described in Chapter 5, Section
5.4 in this report. Guidance on methodological choice is provided in a set of decision trees, which are designed
to assess whether a source/sink category is a key category and which pools within a key category are consideredsignificant. Decision trees are applied at the sub-category level which corresponds roughly to carbon pools andsources of non-CO2 gases (see Table 3.1.3 for a list of subcategories). It is important to note that the key
category analysis is an iterative process and that initial estimates are needed for each sub-category to perform theanalysis. Figure 3.1.1 provides a generic decision tree to determine the appropriate methodological tier for lands
that begin and end an inventory period in the same use. This decision tree should be applied to subcategories
described in Sections 3.2.1, 3.3.1, 3.4.1, 3.5.1, 3.6.1, and 3.7.1. The figure uses Section 3.2.1, Forest land
Remaining Forest land, as an example. Figure 3.1.2 provides a generic decision tree to determine the appropriate
methodological tier for lands that changes uses during the inventory period, using Section 3.2.2, Lands
Converted to Forest land, as an example. This decision tree should be applied to subcategories described in
Sections 3.2.2., 3.3.2, 3.4.2, 3.5.2., 3.6.2., and 3.7.2.
The abbreviations FF, GG, CC, WW, SS, OO used in Figure 3.1.1 denote land-use categories undergoing noconversions; and the abbreviations LF, LG, LC, LW, LS, LO in Figure 3.1.2 denote land conversions to theseland-use categories:
FF
GG
CC
WW
SS
OO

=
=
=
=
=
=

forest land remaining forest landgrassland remaining grassland
cropland remaining croplandwetlands remaining wetlands
settlements remaining settlements
other land remaining other land

LF
LG
LC
LW
LS
LO

=
=
=
=
=
=

lands converted to forest land
lands converted to grassland
lands converted to croplandlands converted to wetlands
lands converted to settlements
lands converted to other land

These abbreviations have been used throughout Chapter 3 as subscripts for symbols in the equations.

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Chapter 3: LUCF Sector Good Practice Guidance

Figure 3.1.1

Decision tree for identification of appropriate tier-level for land remaining inthe same land use category (example given for forest land remaining forest
land, FF)

Repeat for each land use category:
- FF
- GG
- CC
- WW
- SS
- OO

Do managed
forests exist?
(Note 1)

Report “Not Occurring”

Yes

Repeat for each gas:
- CO2 (carbon)- CH4- N 2OIs FF akey category?
(Note 2)

No

Use tier level mostappropriate for available
data

Yes

Repeat for each subcategory*:- Biomass- Dead organic matter- SoilsNo

Ask
for each subcategory under FF (Note 3):
Is this subcategory
significant?
(Note 4)

No

Are
No
country-specific data
available?
Yes

Yes
No

Are
country-specific data
available?

Develop or obtainrepresentative data
and EFs
Yes

Yes

Are
advanced methods
and detailed data for FF
available in yourcountry?

No

Use advanced methods
and detailed countryspecific data (Note 5)

Use countryspecific data
(Note 5)Use default data
(Note 5)(Tier 3)(Tier 2)(Tier 1)

Note 1: The use of 20 years, as a threshold, is consistent with the defaults contained in IPCC Guidelines. Countries may use different
periods where appropriate to national circumstances.
Note 2: The concept of key categories is explained in Chapter 5, Subsection 5.4 (Methodological Choice – Identification of Key
Categories).
Note 3: See Table 3.1.2 for the characterisation of subcategories.
Note 4: A subcategory is significant if it accounts for 25-30% of emissions/removals for the overall category.
Note 5: See Box 3.1.1 for definition of Tier levels.
* If a country reports harvested wood products (HWP) as a separate pool, it should be treated as a subcategory.

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Introduction

Figure 3.1.2

Decision tree for identification of appropriate tier-level for land converted toanother land use category (example given for land converted to forest land,
LF)

Repeat for each land use category:
- LF
- LG
- LC
- LW
- LS
- LO

Are there
any land conversions toforest land?
(Note 1)

No

Report “Not Occurring”

Yes

Repeat for each gas:
- CO2 (carbon)
- CH4
- N2O

No

Is LF
a key category?
(Note 2)

Use tier level mostappropriate foravailable data

Yes
Repeat for each subcategory*:- Biomass- Dead organic matter- Soils

Ask for eachsubcategory under
LF (Note 3): Is this subcategory significant?
(Note 4)

No

Yes
No

Are
country-specificdata available?

No

Yes

Are
country-specific data
available?

Develop or obtainrepresentative data
and EFs

Yes

Yes

Are
advancedmethods and detailed
data for LF available
in yourcountry?

Use advanced methods
and detailed countryspecific data (Note 5)(Tier 3)No

Use countryspecific data
(Note 5)Use default data
(Note 5)(Tier 2)(Tier 1)

Note 1: The use of 20 years, as a threshold, is consistent with the defaults contained in the IPCC Guidelines. Countries may use different
periods where appropriate to national circumstances.
Note 2: The concept of key categories is explained in Chapter 5, Subsection 5.4 (Methodological Choice – Identification of Key
Categories).
Note 3: See Table 3.1.2 for the characterisation of subcategories.
Note 4: A subcategory is significant if it accounts for 25-30% of emissions/removals for the overall category.
Note 5: See Box 3.1.1 for definition of Tier levels.
* If a country reports harvested wood products (HWP) as a separate pool, it should be treated as a subcategory.

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Chapter 3: LUCF Sector Good Practice Guidance

TABLE 3.1.3
SUBCATEGORIES WITHIN A GIVEN LAND USE SECTION

Gas

Subcategory

CO2

Living Biomass
Dead Organic Matter
Soils

N2O

Fire
Soil Organic Matter Mineralization
Nitrogen Inputs
Cultivation of organic soils

CH4

3.1.7

Fire

Reporting

It is good practice to conduct key category assessments for each land use category using the guidance provided
in this chapter and in Chapter 5 Section 5.4:•

Within each land use category designated as key, to assess which subcategories are significant; and•Use the results of this analysis to determine what categories and subcategories should be prioritised in termsof methodological choice.

Reporting categories are divided into greenhouse gases and land uses i.e., lands remaining in a use and lands
converted to that use. Category estimates are a compilation of individual subcategories. Table 3.1.3 shows thesubcategories within each reporting category. The reporting tables are given in Annex 3A.2. When compilingemissions and sinks estimates from land use, land-use change, and forestry with other elements of national
greenhouse gas inventories, consistent signs (+/-) must be followed. In final reporting tables, emissions(decrease in the carbon stock, non-CO2 emissions) are always positive (+) and removals (increase in the carbon
stock) negative (-). For calculating initial estimates, this chapter follows the convention used in Chapter 5 of the
IPCC Guidelines in which net increases of carbon stocks are positive (+) and net decreases are negative (-). As
is the case in the IPCC Guidelines, the signs of these values need to be converted in the final reporting tables inorder to maintain consistency with other sections of national inventory reports.

Units
Units of CO2 emissions/removals and emissions of non-CO2 gases are reported in gigagrams (Gg). To convert
tonnes C to Gg CO2, multiply the value by 44/12 and 10-3. To convert unit from kg N2O-N to Gg N2O, multiply
the value by 44/28 and 10-6.

Convention
For the purpose of reporting, which is consistent with the IPCC Guidelines, the signs for removal (uptake) arealways (-) and for emissions (+).

3.1.8

Generic Climatic Zones

Some default values in this chapter are provided by climatic zones. Figure 3.1.3 provides the global delineationof these zones. In comparison to the IPCC Guidelines this figure only holds polar/boreal as additional classes.

3.20

IPCC Good Practice Guidance for LULUCF

IPCC Good Practice Guidance for LULUCF

http://www.grid.unep.ch/data/grid/climate.php

3.21

Figure 3.1.3 Delineation of major climate zones, updated from the IPCC Guidelines. Temperature zones are defined by mean annual temperature (MAT):
Polar/boreal (MAT<0 °C), Cold temperate (MAT 0-10 °C), Warm temperate (MAT 10-20 °C) and Tropical (MAT>20 °C). Moisture regimes for boreal and temperate zones aredefined by the ratio of mean annual precipitation (MAP) and potential evapotranspiration (PET): Dry (MAP/PET < 1) and Wet (MAP/PET > 1); and for tropical zones by
precipitation alone: Dry (MAP < 1000 mm), Moist (MAP 1000-2000 mm) and Wet (MAP > 2000 mm).
Precipitation and temperature data are from UNEP-GRID.

Introduction