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7  CROSS-CUTTING ISSUES AND REPORTING
INTRODUCTION
7.1
The 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories: Wetlands ( Wetlands Supplement ) contains updated and new methodological guidance for greenhouse gas emissions and removals from drained inland and rewetted organic soils, specific human-induced changes in coastal wetlands and inland wetland mineral soils, and Constructed Wetlands for Wastewater Treatment. The supplementary methodological guidance introduces changes to the estimation and reporting of emissions and removals according to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (2006 IPCC Guidelines) in all land-use categories (Forest Land, Cropland, Grassland, Wetlands, Settlements, and Other Land), some sources of methane (CH 4 ) and nitrous oxide (N 2 O) emissions from managed land in the Agriculture, Forestry and Other Land Use (AFOLU) Sector, and CH 4 and N 2 O emissions from wastewater treatment (Constructed Wetlands for Wastewater Treatment) in the Waste Sector. The changes come from updated methodologies for existing categories and supplemental methodologies for categories not covered by the 2006 IPCC Guidelines. The Wetlands Supplement maintains the approaches for estimation of emissions and removals in Volume 4 (AFOLU) of the 2006 IPCC Guidelines. The general guidance in Volume 1 of the 2006 IPCC Guidelines is also applicable. This chapter provides guidance on cross cutting issues for the methodologies provided in Chapters 2 to 6 of this Wetlands Supplement by addressing the following: reporting and documentation . . uncertainty estimation . key category analysis . completeness time series consistency . . quality control (QC) and quality assurance (QA). The chapter also summarises the good practice guidance on these cross-cutting issues found in Volume 1 of the 2006 IPCC Guidelines, to which inventory experts need to refer for detailed guidance. Cross-cutting issues specific to the categories and methodologies included in Chapters 2 to 6 of the Wetlands Supplement are addressed in the specific chapters. This chapter summarises and complements the category-specific information.
7.2
REPORTING AND DOCUMENTATION
7.2.1
Changes to reporting categories in the 2006 IPCC
Guidelines
Chapter 1 of the Wetlands Supplement gives an overview of the purpose and scope of this supplement as well as a description of its contents, including specific guidance on how to use this supplement in the context of the 2006 IPCC Guidelines. This chapter complements Chapter 1 with details on the reporting aspects of the Wetlands Supplement. The summaries of the methodologies of the Wetlands Supplement and the reporting of emissions and removals, as addressed in Sections 7.2.1.1 to 7.2.1.5 in this chapter, are based on the Tier 1 methodologies in Chapters 2 to 6 of the Wetlands Supplement. The AFOLU and Waste Sector reporting tables given in Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC Guidelines are updated and complemented to incorporate the changes required by the application of the Wetlands Supplement (see Annex 7A.2 in this chapter). The category names and numbering referred to in the following sections are those presented in Annex 7A.2 in this chapter. I
7.2.1.1
DRAINED INLAND ORGANIC SOILS
Carbon dioxide (CO 2 )
The guidance in Chapter 2 in the Wetlands Supplement for estimation of CO 2 emissions from drained inland organic soils implies changes for all land-use categories compared to the 2006 IPCC Guidelines. The Tier 1 methodology in the 2006 IPCC Guidelines for drained organic soils is simply a multiplication of the relevant areas with appropriate emission factors by land-use category and climate zone (boreal/temperate/tropical). The emission factors in the 2006 IPCC Guidelines for peat extraction in boreal/temperate climate zones also take into account the nutrient status of the drained lands. The supplementary methodology in Chapter 2 uses the same approach as in the 2006 IPCC Guidelines and provides updated CO 2 emission/removal factors according to land- use categories and climate zones. For some land-use categories, these are further disaggregated by the type of vegetation, nutrient-status of the organic soils (rich vs. poor) and depth of drainage (drained, shallow drained and deep drained). Nutrient status is, however, not taken into account in the default CO 2 emission factors for peat extraction. New guidance is provided for estimation of off-site CO 2 emissions from water-borne dissolved organic carbon (DOC), losses from drained organic soils, and soil CO 2 emissions from fires on drained organic soils. Most of these methodological changes can be implemented without changes in the reporting or background tables in the 2006 IPCC Guidelines. However, additional documentation would need to be provided in the national inventory report (see Section 7.2.3 and Annex 7A.2 in this chapter). Also, Background Table 3.4 (category 3C1) on burning has been modified to include emissions from the soil pool for organic soils (see Annex 7A.2 in this chapter).
Non-CO 2
The 2006 IPCC Guidelines did not provide a methodology for the estimation of CH 4 emissions associated with drainage, whereas Chapter 2 provides a methodology to address CH 4 emissions from the land surface of drained organic soils and drainage ditches. The emission factors for CH 4 from the land surface are given by land-use category and climate zone. These are further disaggregated by the type of vegetation, depth of drainage, and nutrient status of the soil. The emission factors for CH 4 from drainage ditches are also given by land-use category and climate zone and for grasslands by drainage depth (shallow or deep). A default CH 4 emission factor for drainage ditches is provided separately for peat extraction. The estimation of CH 4 emissions from drained organic soils requires the area of the drained organic soils and the fraction occupied by ditches. Indicative default values are provided for these fractions. These CH 4 emissions would be reported in Background Table 3.9 under new categories (3C8 CH 4 from Drained Organic Soils and 3C9 CH 4 from Drainage Ditches on Organic Soils) under appropriate headings highlighting the land-use category and other relevant specifications. The category 3C8 ( Other ) in the 2006 IPCC Guidelines has been re-numbered to 3C14. The methodology for direct N 2 O emissions from organic soils is the same as in the 2006 IPCC Guidelines but the default emissions factors are updated and more disaggregated. In accordance with the 2006 IPCC Guidelines, the direct N 2 O emissions from organic soils should be reported as aggregated to N 2 O emissions from managed soils. If data are available, the emissions can be provided by land-use category. The N 2 O emissions from drainage/management of organic soils are reported under category 3C4 ( Direct N 2 O Emissions from Managed Soils ). An exception to this are direct N 2 O emissions on peat extraction lands, which are reported in category 3B4ai ( Peat Extraction Remaining Peat Extraction ² ) or 3B4bi ( Land Converted for Peat Extraction ), depending on if the peat extraction lands remain in the category or are converted to it. Chapter 2 in the Wetlands Supplement provides guidance on estimating CO 2 , CH 4 and CO emissions from soil organic matter during fires on drained organic soils. N 2 O emissions from these fires are addressed at higher tier levels. These emissions would be reported in the AFOLU category 3Cl ( Burning ) under relevant subcategories. Activity data and emissions by carbon pools should be provided in AFOLU Background Table 3.4, which is updated to include also emissions from soil burning (see Annex 7A.2 in this chapter).
7.2.1.2
REWETTED ORGANIC SOILS
Guidance on CO 2 , CH 4 and N 2 O emissions from rewetting of organic soils is not included in the 2006 IPCC Guidelines. Chapter 3 of the Wetlands Supplement provides this guidance. Tier 1 methodologies are given for UNFCCC CRF tables are currently being revised. A major difference in the UNFCCC CRF tables compared to the IPCC reporting tables is that the IPCC AFOLU Sector will continue to be divided into the Agriculture sector and LULUCF sector in UNFCCC reporting. CO 2 emissions/removals from rewetted organic soils with moss and/or herbaceous vegetation, and also for dissolved organic carbon. Tier 1 guidance is also given for CH4 emissions from rewetted organic soils. N 2 O emissions from rewetted organic soils are considered negligible and assumed to be zero under Tier 1. Fires on rewetted organic soils are not likely but, in case they occur, the methods given in Chapter 2 for fires on drained organic soils can be used to estimate the emissions from the soil. When rewetted lands contain perennial woody vegetation, the guidance in Chapters 2, 4, and 5 in Volume 4 of the 2006 IPCC Guidelines , should be used to estimate the emissions from the woody biomass and dead organic matter (DOM) pools. The reporting of emissions/removals from rewetting depends on the land use after the rewetting. Rewetted grassland could remain in the same land-use category, e.g. when agricultural land with organic soil is rewetted to form a grazing marsh. The rewetting could also involve a land-use change, e.g. when a forest with organic soil is rewetted and the tree coverage declines below the threshold of the national forest definition. It is good practice to report emissions/removals from rewetting under relevant land-use categories (Table 3, Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC Guidelines ). Additional information on carbon stock changes on these lands should be provided in Background Tables 3.2 and 3.3, which have been modified to allow reporting of removals from organic soils. CH 4 should be included in Background Table 3.9 ( Non-CO 2 greenhouse gas emissions not included elsewhere ), under category 3C10 ( CH s from Rewetting of Organic Soils ). When N 2 O emissions from rewetting of organic soils are reported using higher-tier methods, these would be included under category 3C14 (Other).
7.2.1.3
COASTAL WETLANDS
Guidance on CO 2 , CH 4 and N 2 O emissions from managed coastal wetlands is not included in the 2006 IPCC Guidelines but provided in Chapter 4 of this Wetlands Supplement . This guidance covers emissions/removals from mineral and organic soils vegetated by vascular plants that are covered or saturated for all or part of the year by tidal freshwater or salt water (>0.5 ppt). The guidance addresses CO 2 emissions/removals from specific activities in mangroves, seagrass meadows, and tidal marshes. These activities include forest management, extraction (including excavation, aquaculture and salt production), drainage, and rewetting in coastal wetlands. New methods are presented for estimation of changes in soil carbon (Tier 1 level) whereas methods for biomass and dead organic matter follow those of the 2006 IPCC Guidelines. Methods are also provided for CH 4 emissions from rewetting of mangroves and tidal marshes and N 2 O emissions from aquaculture. Coastal wetlands can occur in any of the six IPCC land-use categories but also in coastal areas that are not part of the total land area of the country. For example, a mangrove wetland with trees may be classified as Forest Land, a tidal marsh used for grazing may be classified as Grassland, and a seagrass meadow used for aquaculture may be classified as Settlements. Emissions/removals from coastal wetlands that are not part of the total land area (e.g. seagrass meadows) should be reported separately and the associated areas excluded from the total land area and from the land-use matrix 3 . For example, forest management activities in mangroves classified as Forest Land may need to be split between areas included in the total land area and not included in the total land area. In reporting the emissions/removals from mangrove forest management activities, emissions/removals from both areas would be reported under Forest Land, but only the land areas of the mangroves included in the total land area would be included in the total Forest Land areas and reported in the land area matrix. The classifications of coastal wetlands are country-specific, but in all cases appropriate subcategories should be used in the reporting to reflect the specific land use and management as well as to indicate whether the emissions come from areas included or excluded from the total land area of the country. The emissions/removals from coastal wetlands would be reported under relevant land-use categories and subcategories of the AFOLU Sectoral Table 3. Two new subcategories 3B4aiii Other Wetlands Remaining Other Wetlands and 3B4biii Land Converted to Other Wetlands have been added to this table to allow for complete reporting. Additional information on C stock changes on these lands should be provided in Background Tables 3.2 and 3.3. CH 4 and N 2 O emissions from coastal wetlands would be included in Background Table 3.9, under category 3C11 ( CH 4 Emissions from Rewetting of Mangroves and Tidal Marshes ) to category 3C12 ( N 2 O Emissions from Aquaculture ), and specified by land-use category. For information to be included in the inventory report, see Section 7.2.2 below.
7.2.1.4
INLAND WETLAND MINERAL SOILS
In Volume 4 of the 2006 IPCC Guidelines, general guidance for estimating CO 2 emissions/removals from soils, including wet mineral soils, is provided in Section 2.3.3 and complemented with land-use category-specific guidance in relevant sections of Chapters 3 to 6. Chapter 5 of the Wetlands Supplement complements and updates this guidance with new default values for reference soil carbon stock values for wetland mineral soils under all climate regions and carbon stock change factors for land use for long-term cultivation of cropland with inland wetland mineral soils (IWMS). New default carbon stock change factors are provided for rewetting on Cropland with IWMS. In addition, Chapter 5 provides data on CH 4 emissions from IWMS under any land-use category that has undergone rewetting, and from mineral soils that have been inundated for the purpose of wetland creation. The chapter does not include guidance on emissions/removals from rice cultivation. That is covered in Section 5.5, Chapter 5 in Volume 4 of the 2006 IPCC Guidelines. IWMS can occur in any of the six IPCC land-use categories. For example, a riverine wetland with trees may be classified as Forest Land, while a riverine wetland without trees may be classified as Wetlands. The precise details of this classification are country-specific, so it is not possible to say exactly how IWMS may be classified. Appropriate subcategories should be used in the reporting to reflect the specific land use and management as specified by a country. The total emissions/removals from IWMS should be reported under relevant land-use categories and subcategories of the AFOLU Sector in reporting Table 3 in Volume 1, Annex 8A.2. Additional information on carbon stock changes on these lands should be provided in Background Tables 3.2 and 3.3. CH 4 emissions from inland wetland mineral soils should be included in Background Table 3.9, under category 3C13 ( CH 4 Emissions from Rewetted and Created Wetlands on Inland Wetland Mineral Soils ). For information to be included in the inventory report, see Section 5.4 in Chapter 5 in this supplement and Section 7.2.2 below.
7.2.1.5
CONSTRUCTED WETLANDS FOR WASTEWATER TREATMENT
Supplementary guidance on CH 4 and N 2 O emissions from wastewater treatment and discharge is provided in Chapter 6 on Constructed Wetlands for Wastewater Treatment. Constructed Wetlands for Wastewater Treatment are human-made wetlands and engineered systems that apply various technologies that use natural wetland processes, wetland hydrology, soils, microbes, and plants to assist in treating wastewater. In addition to Constructed Wetlands for Wastewater Treatment, methodologies in Chapter 6 cover natural wetland systems that have been modified for wastewater treatment (semi-natural treatment wetlands). Methodologies are based on the load of nitrogen and organic carbon into the systems. The CH 4 emissions are calculated based on biological or chemical oxygen demand data and emission factors related to the flows in these Constructed Wetlands for Wastewater Treatment (free water surface, vertical subsurface flow, and horizontal subsurface flow or hybrid systems). The N 2 O emissions are calculated based on the amount of nitrogen in the wastewater. CH 4 and N 2 O emission from Constructed Wetlands for Wastewater Treatment are reported under category 4D Wastewater Treatment and Discharge. The emissions should be divided into categories 4D1 ( Domestic Wastewater Treatment and Discharge) and 4D2 ( Industrial Wastewater Treatment and Discharge) according to source of wastewater treated. The areas of Constructed Wetlands for Wastewater Treatment would be reported as part of areas under Settlements, Wetlands, or other land-use categories, as appropriate. If the establishment of the Constructed Wetlands for Wastewater treatment involves a land-use category conversion, the area changes should be reported under appropriate land-use categories and the notation key 'IE' should be used for the CH 4 and N 2 O emissions under the category to which the land is converted, as these emissions are reported in the Waste sector. Any changes in carbon stocks due to the land-use conversion, e.g. due to cutting of trees or removal of other vegetation, should also be reported under the category to which the land is converted. Double-counting of CH 4 and N 2 O emissions from the land areas should be avoided. The areas of Constructed Wetlands for Wastewater Treatment are often small, and, if thresholds for minimum areas for reporting are not exceeded, specific reporting in the AFOLU sector is not required. No changes to the reporting tables and background tables in the 2006 IPCC Guidelines are made for the inclusion of the emissions from Constructed Wetlands for Wastewater Treatment. Section 7.2.2 below addresses the information that should be included in the inventory report.
7.2.2
Mapping the changes to categories in the 2006 IPCC
Guidelines
Table 7.1 below shows how the supplementary guidance and new categories introduced in the Wetlands Supplement are linked to the guidance and categories in the 2006 IPCC Guidelines. This summarises the descriptions given in the above sections on the methodological changes introduced in Chapters 2 to 6 in this Wetlands Supplement.

7.2.3
Documentation
Chapter 8 in Volume 1 of the 2006 IPCC Guidelines provides guidance on reporting complete, consistent, and transparent national greenhouse gas inventories. Category-specific guidance on documentation relevant to the supplementary guidance provided in this Wetlands Supplement is provided in Chapters 2 to 6. Reporting in accordance with the Wetlands Supplement involves combining guidance from both this Wetlands Supplement and the 2006 IPCC Guidelines . The estimation of emissions and removals requires, in some cases, a combination of methodologies which, if care is not taken, can lead to double-counting or omission of emissions or removals. The reporting of emissions and removals from specific activities, e.g. rewetting and drainage, is disaggregated among land-use categories and specific or generic categories for reporting of non-CO 2 emissions. National circumstances will also significantly affect reporting. In some countries, the categories will have a significant impact on total national emissions, but in others they will be insignificant. It is good practice to provide the following information specific to the guidance in this Wetlands Supplement in the national inventory report: . Methods for identifying activities and land areas; . Classification of activities and land areas; . Indication if emissions/removals are associated with areas that are not included in the total land areas. . Disaggregated activity data and emission factors/parameters used by climate regime (temperature, precipitation), nutrient status, ecosystem type and activity/system, as relevant, and the level at which the emissions/removals are estimated. . Information on how completeness has been assessed and double-counting avoided, i.e. in the following cases: . If the stock change method is used for a specific category/activity for estimation of CO 2 emissions/removals from soils and the default emission factors are used for dissolved organic carbon, the latter emissions may be included in the stock change estimate. . Combining a country-specific method to estimate emissions/removals from belowground biomass, litter, or understory (vegetation such as mosses) with default emission factors for drainage and rewetting, which integrate all carbon fluxes from the soil and the above- and belowground vegetation components other than trees, could double-count the respective emissions/removals. . Documentation for Constructed Wetlands for Wastewater Treatment should show that total organics in wastewater includes but does not double-count the part of organics treated in these systems. . Documentation on country-specific methods taking into account the impact of grazing on rewetted soils in the estimation of N 2 O emissions from these lands should show that the nitrogen input is not calculated also under category 3A2 ( Manure Management ). Livestock emissions (CH 4 from enteric fermentation and N 2 O from manure management) are, by default, not included under the land-use categories. . When country-specific emission/removal factors or other parameters are used, documentation and references that justify their use should be provided. The documentation should show that the country-specific emission/removal factors or other parameters result in an improvement in the accuracy of the estimates.
7.2.4
Reporting tables
AFOLU sectoral reporting and background tables given in Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC Guidelines are applicable, with minor changes, for reporting of emissions/removals for methodologies in this Wetlands Supplement. AFOLU Sectoral Table 3 and Background Tables 3.2, 3.3, 3.4, 3.7 and 3.9, included in Annex 8A.2, Chapter 8 in Volume 1 of the 2006 IPCC Guidelines , have been updated to cover the new categories introduced in this Wetlands Supplement (see Annex 7A.2 in this chapter). Guidance on reporting, including a description of the changes made to the background tables, is presented above in Sections 7.2.2 and 7.2.3 by chapter of this Wetlands Supplement .
7.2.5
Worksheets
Annex 7A.1 also provides worksheets for each subcategory for which guidance is given in the Wetlands Supplement . The worksheets can be used to estimate emissions based on Tier 1 methods and appropriate emission/stock change factors and activity data.
7.3
UNCERTAINTIES
7.3.1
Overview of uncertainty analysis
Uncertainty is an expression of the degree to which the value of a variable is unknown (IPCC, 2007). In greenhouse gas inventories, uncertainty derives from quantifiable errors and variation in methods and data. For greenhouse gas inventories, quantification of uncertainty is important because it allows inventory agencies to ascertain if estimated changes in greenhouse gas emissions and removals over two or more years are larger than the uncertainty of possible estimates for an individual year. In wetlands and drained soils, the magnitude of carbon stocks is often much larger than annual emissions or removals, so large uncertainties in carbon stock estimates may make it difficult to determine if estimated annual emissions or removals are real or a result of uncertainty. Uncertainty analysis can indicate areas for future improvement of inventory methods that can reduce the uncertainties. In greenhouse gas inventories, major quantifiable sources of uncertainty include: . field measurement errors . remote sensing inaccuracies geographic and land cover map inaccuracies . missing or incomplete data in time series . . misreporting or misclassification . data bias or unrepresentative sampling . random sampling error spatial variation . . spatial or temporal autocorrelation, when not properly considered model inaccuracies . Uncertainty analysis generally proceeds through these steps: Identification of primary sources of uncertainty. . Estimation of uncertainties of individual variables. . . Combination of individual variable uncertainties into total uncertainty estimates of emissions or removals for a land-use category for a geographic area. This section summarises scientific methods for the two approaches of uncertainty analysis set forth in the 2006 IPCC Guidelines. This section aims to summarise material from Chapter 3 in Volume 1 and Chapter 7 in Volume 4 of the 2006 IPCC Guidelines , summarise new methods for the categories and subcategories described in Chapters 2 to 6 of this Wetlands Supplement , and assess methods across the wetlands and drained soil subcategories. To the extent possible, it provides published examples. Inventory compilers should consult the detailed information in the 2006 IPCC Guidelines and this Wetlands Supplement .
7.3.2
Methods for quantifying uncertainty
The measure of uncertainty for national greenhouse gas inventories is the 95% confidence interval (CI). It is good practice to report the 95% CI for individual variables, including activity data, emissions factors, biomass densities, other parameters, and total greenhouse gas emissions or removals from any key category or land-use category for a geographic area. The 2006 IPCC Guidelines set forth two approaches for quantifying uncertainty. Approach 1 is a basic approach that uses algebraic equations to combine individual variable uncertainties. Approach 2 is an advanced approach that uses Monte Carlo analysis. Approach 1 - Use the measures of uncertainty for individual variables given in the default tables in this Wetlands Supplement and the 2006 IPCC Guidelines. To combine individual variable uncertainties into total estimates of the uncertainty of emissions or removals for any key category or land-use category for a geographic area, use algebraic uncertainty combination methods (Mandel, 1984), identified in Chapter 3 in Volume 1 of the 2006 IPCC Guidelines. Use Equation 7.1 to calculate the uncertainty of a set of added variables: Where: U total = U i = uncertainty (95% CI) of the sum of the variables uncertainty (95% CI) of a variable x i = value of a variable. If the sum emissions and removals 4 in the denominator approaches zero, Equation 7.1 may give very high uncertainty values and not reflect the true value of underlying uncertainties of the individual emissions or removals estimates. In a time series, changes in the value given by Equation 7.1 may not necessarily reflect real changes in uncertainties of individual variables. In such cases, it may be better to use absolute uncertainty values of removals in the denominator. These absolute values can be combined with absolute values of the rest of the inventory to give overall inventory uncertainty. Use Equation 7.2 to calculate the uncertainty of a set of multiplied variables:
ALGEBRAIC COMBINATION OF UNCERTAINTIES – MULTIPLICATION Where: uncertainty (95% CI) of the product of a set of variables U total ＝ U i = uncertainty (95% CI) of a variable Refer to the 2006 IPCC Guidelines for detailed steps of algebraic uncertainty combination, including calculation of uncertainties of temporal trends. This Wetlands Supplement presents guidance to take into consideration the sources of uncertainty, either in activity data or emissions factors that are important specifically for wetlands and drained soils. The definitions of subcategories for wetlands and drained soils, and delineation of their surface areas can, by themselves, be sources of uncertainty. While the 2006 IPCC Guidelines generally stratify land-use categories by ecological zone (Chapter 3 in Volume 4) or climate zone, this Wetlands Supplement stratifies wetlands and drained soils into subcategories based on their characteristics and human activities. The following list summarises particular sources of uncertainty for the subcategories and new tables that provide inventory compilers with default uncertainty values. . Drained inland organic soils – Particular uncertainties include the high spatial variability of soil organic carbon, variation of surface areas and emissions factors by drainage class, which requires estimates of the depth of the water table, the fraction of land area occupied by drainage ditches, which is the key parameter for estimating CH 4 emissions, and high spatial and temporal variability of N 2 O emissions, which can generate large standard errors relative to mean fluxes. Particular sources of uncertainty for estimates of fire emissions include variability of fire behavior among vegetation types, variation of the fraction of fuel combusted among ecosystems, fires, years, and land management practices, partitioning of smoke among CO 2 , CO, and other gases, and estimates of burned area and fuels. • Table 2.1 - Tier 1 CO 2 emission/removal factors for drained organic soils in all land-use categories • Table 2.2 - Default DOC emission factors for drained organic soils • Table 2.3 - Tier 1 CH 4 emission/removal factors for drained organic soils (EF cH4_lmd ) in all land-use categories • Table 2.4 - Default CH 4 emission factors for drainage ditches • Table 2.5 - Tier 1 Direct N 2 O emission/removal factors for drained organic soils in all land-use categories • Table 2.6 - Organic soil fuel consumption values • Table 2.7 - Emission factors (g kg −1 dry matter burnt) for organic soil fires . Rewetted organic soils – The principal uncertainty is the high spatial variability of soil organic carbon. • Table 3.1 - Default emission factors (EF co2 ) and associated uncertainty, for CO2-C from rewetted organic soils (all values in tonnes CO 2 -C ha 1 yr 1 ) • Table 3.2 - Default DOC emission factors (EF DOC_REWETTED in tonnes CO 2 -C ha -1 yr -1 ) for rewetted organic soils • Table 3.3 - Default emission factors for CH 4 from rewetted organic soils  (all values in kg CH 4 -C ha -1 yr -1) . Coastal wetlands – Particular uncertainties include variation of aboveground biomass by mangrove or seagrass species, forest age, tide height, soil fertility, salinity of flood waters, and flood frequency and inter- annual variation of vegetation production. • Table 4.2 - Carbon fraction of above-ground biomass (tonnes C (tonnes d.m.) -1 ) in mangroves • Table 4.3 - Above-ground biomass in mangroves  (tonnes d.m. ha -1 ) • Table 4.4 - Above-ground biomass growth in mangroves (tonnes d.m. ha -1 yr -1 ) • Table 4.5 - Ratio of below-ground biomass to above-ground biomass (R) in mangroves • Table 4.6 - Average density (D; tonnes m −3 ) of mangrove wood • Table 4.7 - Tier 1 default values for litter and dead wood carbon stocks in mangroves • Table 4.8 - Summary of Tier 1 estimation of initial changes in carbon pools for extraction activities • Table 4.9 - Ratio of below-ground biomass to above-ground biomass (R) for tidal marshes • Table 4.10 - Ratio of below-ground biomass to above-ground biomass (R) for seagrass meadows • Table 4.11 - Soil carbon stocks for mangroves, tidal marshes and seagrass meadows for extraction activities • Table 4.12 - Annual emission factors associated with rewetting (EF RE ) on aggregated organic and mineral soils (tonnes C ha -1 yr -1 ) at initiation of vegetation reestablishment • Table 4.13 - Annual emission factors associated with drainage (EF DR ) on aggregated organic and mineral soils (tonnes C ha 1 yr 1 ) • Table 4.14 - Emission factors for CH 4 (EF REWET ) Tier 1 estimation of rewetted land previously vegetated by tidal marshes and mangroves • Table 4.15 - Emission factor (EF F ) for N 2 O emission from aquaculture use in mangroves, tidal marshes and seagrass meadows . Inland wet mineral soils – Some emissions are a function of time under management. • Table 5.2 - Default reference soil organic carbon stocks (SOC REF ) for wetland mineral soils under native vegetation (0-30 cm depth) • Table 5.3 - Relative stock change factors for land use (F LU ) for long-term cultivation on cropland with IWMS (over 20 years) and rewetting of cropland with IWMS (over 20 years and 40 years) • Table 5.4 - Default emission factors for CH 4 from managed lands with IWMS where water table level has been raised . Constructed Wetlands for Wastewater Treatment – Major sources of uncertainty include estimation of the quantity of treated wastewater, fraction of organics converted anaerobically to CH 4 during wastewater collection, amount of industrial organic wastewater from small or medium industries discharged into constructed wetlands, and differences in gas exchange by different plant species. • Table 6.2 - Influent total organic carbon (TOC) and total nitrogen (TN) values, relevant CH 4 -C and N 2 O-N emissions, and share (%) of CH 4 -C and N 2 O-N in the initial loading of TOC and TN in constructed wetlands • Table 6.5 - Default uncertainty ranges for domestic and industrial wastewater • Table 6.7 - Nitrous oxide methodology default uncertainties It is good practice to use uncertainty estimates reported by or derived from the same data sources used for the emissions and removals estimates. For Tier 1 estimates, use the uncertainties given in the IPCC default tables. For Tier 2, the data sources of the country- or ecosystem-specific parameters would provide the most appropriate uncertainty estimates. In the absence of country- or ecosystem-specific uncertainty estimates, it is possible to use published uncertainty estimates for similar ecosystems or circumstances, such as listed in Table 7.2 below. These published uncertainty estimates can also provide useful data to check country- or ecosystem-specific uncertainty
Approach 2 – For an individual variable, calculate the 95% CI from the probability density function (PDF) of measurements of the variable. Derive the PDF from a random sample. Capture the principal forms of spatial and temporal variation in the sample or calculate different PDFs for the principal spatial and temporal strata. Section 3.2.2.4, Chapter 3 in Volume 1 of the 2006 IPCC Guidelines provides methods to develop PDFs. To combine individual variable uncertainties into total estimates of emissions or removals for a land-use category or a geographic area, use the Monte Carlo method (Metropolis and Ulam, 1949), set forth by the 2006 IPCC Guidelines as Approach 2. The Monte Carlo method is a statistical technique that quantifies the uncertainty of a variable based on a large number of randomized realisations of the value of the variable based on its mean value and the standard error of the mean (for a PDF that follows a normal distribution) or other appropriate measure of error (for other types of PDFs). For example, the width of a ditch is an essential variable in estimating CH 4 emissions from drained organic soils (Equation 2.6 in Chapter 2 of this supplement). In a typical field survey, a person might measure the width of a ditch once and record the measurement. If the measurement were immediately repeated, the result may be slightly different due to the exact placement of the measuring device, judgment of the level of water, which defines the width, possible errors in transcribing or transmitting the value, and other factors. Repeating the measurement 100 or 1000 times would generate a PDF that might typically take the form of a normal distribution. The 95% CI of the distribution is a measure of the uncertainty of the ditch width measurement. Monte Carlo analysis consists of running a calculation for a statistically significant number of replications, typically 100 to 10 000, producing a probability density function of the result, and calculating the 95% CI of the PDF. For any equation, the Monte Carlo form of a variable (Equation 7.3 below) can replace each of the variables in the equation. The large number of realisations effectively combines the uncertainties of individual variables.
x ; = mean ; + (random ; × SE ; ) Where: value of realisation i of a variable, Xi = statistically significant number of realisations, typically 100 – 10 000 i = mean value of a variable mean x = random; = random number for realisation i, from -1 to 1, taken from a set of random numbers that form a probability distribution function specific to the variable SE x = standard error of the mean value of the variable Refer to the 2006 IPCC Guidelines for detailed steps of Monte Carlo analysis, including selection of an appropriate PDF for a variable and its random numbers. Inventory compilers and scientists have quantified uncertainty in greenhouse gas inventories in a range of cases, including the national inventories of Austria (Winiwarter and Muik, 2010), Finland (Monni et al. , 2007), and the Netherlands (Ramírez et al. , 2008) and high- biomass ecosystems in California, USA (e.g. Gonzalez et al. , 2010) and Canada (e.g. Kurz et al. , 2008). Ways to reduce uncertainty in both Approach 1 and Approach 2 include: Organic soils – Spatially disaggregated CO 2 flux measurements can provide data to develop local emission . factors, correcting for carbon losses through leaching of dissolved organic carbon or runoff. Quantification of impacts of land use and management on emissions can improve emissions estimates. Examples include organic matter additions to agricultural land that can increase substrate supply for methane production in ditches, short-term pulses of ditch CH 4 emission associated with land-use change, and nutrient-enriched soils that are a legacy of past land use. . Rewetted peatlands – CO 2 and CH 4 emissions are often a function of present vegetation composition and previous land use history. So, stratification of an area by these properties can improve emissions estimates. Determination of spatial variation of peat type and depth, vegetation composition, soil temperature, mean water table depth, the provision by vegetation of substrates for CH 4 production, and transport by vegetation of CH 4 from saturated soil to the atmosphere can improve emissions estimates. Coastal wetlands – More detailed stratification of land by drainage and other management systems can . improve emissions estimates. Quantification of the effects of coastal grassland management, including grazing, fire, liming, and fertilization, can improve emissions estimates. Inland mineral soil wetlands – Chapter 5 in the Wetlands Supplement does not identify uncertainty . reduction methods. Constructed Wetlands for Wastewater Treatment – Provide separate estimates for domestic and . industrial wastewater by type of constructed wetlands (surface flow (SF), horizontal subsurface flow (HSSF), and vertical subsurface flow (VSSF)).
IMPACT ON KEY CATEGORIES
7.4
7.4.1
Overview of key category analysis
A key category is a category that is prioritized within the national inventory system because its estimate has a significant influence on a country's total inventory of greenhouse gases in terms of the absolute level, the trend, or the uncertainty in emissions and removals. Whenever the term key category is used, it includes both source and sink categories. Methodological choice (choice of tier) for individual source and sink categories is important in managing overall inventory uncertainty. Generally, inventory uncertainty is lower when higher-tier methods are used to estimate emissions and removals. However, higher-tier methods generally require extensive resources for data collection, so it may not be feasible to use these methods for every category. It is therefore good practice to identify those categories that have the greatest contribution to the total magnitude of inventory emissions, removals, and/or uncertainty, to make the most efficient use of available resources. By identifying the key categories in the national inventory, inventory compilers can prioritize their efforts and improve the overall estimates. The purpose, general rules, and approaches for the key category analysis of the whole greenhouse gas inventory are presented in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines. According to Section 4.2 in Volume 1 of the 2006 IPCC Guidelines, the general rules for performing the key category analysis are: The analysis should be performed at the level of IPCC categories or subcategories for which IPCC methods . and/or decision trees are provided. . Each greenhouse gas emitted from each category should be considered separately, unless there are specific methodological reasons for treating gases collectively. Emissions and removals from a category should also be considered separately, where possible and relevant. . Table 4.1 in Section 4.2 in Volume 1 of the 2006 IPCC Guidelines gives a recommended level at which the key category analysis should be performed. Countries may, however, choose to perform the quantitative analysis at a more disaggregated level than suggested in the table. Key category analyses are performed using two approaches. Approach 1 is based on level and trend assessments. In the level assessment under Approach 1, categories of the inventory are listed in the order of absolute values of their contribution to the sum of the absolute value of emissions and removals, and the largest categories contributing to 95% of this sum are considered key categories. The trend assessment under Approach 1 analyses the contribution of a category to the trend and if the trend of the category is significantly different from that of the inventory. The categories contributing most to 95% of the trend are considered key categories. Section 4.3.1 in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines presents the details on the key category analysis. Approach 2 is based on similar level and trend assessments, but it also takes into account uncertainties of the categories included in the analysis (for details, see Section 4.3.2 in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines). Countries are encouraged to undertake key category analysis using Approaches 1 and 2, because Approach 2 can provide additional insight, e.g. on the order in which to tackle categories identified in Approach 1. Countries are also encouraged to include qualitative criteria in the key category analysis (see Section 4.3.3 in Chapter 4 in Volume 1 of the 2006 IPCC Guidelines ). If quantitative key category analysis has not been carried out due to lack of completeness in the inventory, it is good practice to use qualitative criteria to identify key categories.
7.4.2
Key category analysis including the categories
affected by the Wetlands Supplement
According to Table 4.1, Chapter 4 in Volume 1 of the 2006 IPCC Guidelines, the appropriate aggregation level for land use CO 2 emissions (carbon stock changes) distinguishes the emissions or removals for lands remaining and lands converted to each of the six land-use categories. Thus, twelve categories need to be distinguished. This approach is considered appropriate, as the CO 2 emissions/removals from the land-use categories are generally estimated using the same or similar generic methodologies and also using the same activity data (area data). The Wetlands Supplement introduces new subcategories and more detailed guidance for some categories in the AFOLU Sector. Also, the Wastewater Treatment category in the Waste Sector is complemented with an additional treatment system (constructed wetlands). Despite these changes, inventory compilers should continue to perform the key category analysis at the level suggested in Table 4.1, Chapter 4 in Volume 1 of the 2006 IPCC Guidelines. In addition, inventory compilers should determine which pools and subcategories are significant. The significance of the categories and subcategories affected by the Wetlands Supplement should be assessed using the general rule that a subcategory is significant if it accounts for 25-30% of its key category (see decision trees in Figures 1.2 and 1.3 in Chapter 1 in Volume 4 of the 2006 IPCC Guidelines). In the quantitative key category analysis, when emissions/removals from a specific activity, such as conversion of forest to other land uses, are estimated using the same methodology, but spread out among different land-use change categories, inventory compilers should identify and sum up the emission/removal estimates for this activity and compare its magnitude with the smallest category identified as key. If this sum is larger than the smallest category identified as key, the activity in question should be considered key. Countries should assess whether this rule would be applicable to their circumstance for categories addressed in this Wetlands Supplement.
7.5
COMPLETENESS
Complete greenhouse gas inventories include estimates of emissions and removals from the sources and sinks for which methodological guidance is provided in the 2006 IPCC Guidelines and the Wetlands Supplement unless the specific sources and sinks do not occur on the national territory. The decision tree in Figure 1.1 and Table 1.3 in Chapter 1 of this report provide guidance on the links between guidance in the 2006 IPCC Guidelines and the Wetlands Supplement to help countries in ensuring complete coverage of all relevant categories in the inventory. A country may consider that a disproportionate amount of effort would be required to collect data for a category or a gas from a specific category that would be insignificant in terms of the overall level and trend in national emissions. The Wetlands Supplement addresses sources and sinks for which the significance varies considerably by country. For instance, some wetland and drained soil types occur only in some regions of the world. The amount of organic soils may be very small in some countries and tidal effects on emissions would be applicable only to coastal countries. In circumstances where the supplementary guidance is not applicable to a country or emissions/removals are not reported due to their insignificance, they should use the notation keys 'NO' (not occurring) and 'NE' (not estimated) respectively. For details on the use of the notation keys, the inventory compilers should refer to Section 8.2.5 in Volume 1 of the 2006 IPCC Guidelines. It is good practice to provide justification for each emission estimate for which the notation key 'NE' is used.
7.6
TIME SERIES CONSISTENCY
7.6.1
Overview of time series issues
Greenhouse gas inventory methods should be consistent for an entire time series so that each year in the time series can be compared with other years. This provides countries with information to properly assess temporal trends in greenhouse gas emissions and removals and the effectiveness of emissions reduction measures. Issues that will affect time series consistency include: changes and refinements to scientific methods due to research advances . . addition of new categories data gaps . . correction of errors In a consistent time series, changes in emissions or removals over time are due to real phenomena in the field rather than any influence of the above set of circumstances. This Wetlands Supplement includes substantial changes to the 2006 IPCC Guidelines methods for soil organic matter and refines the subcategories within all land-use categories. This will make necessary the recalculation of results from previous years to produce a consistent time series. This section summarises material from the 2006 IPCC Guidelines , including Chapter 5 in Volume 1 and Chapter 7 in Volume 4. It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement .
7.6.2
Methods for producing consistent time series
This section provides guidance for producing consistent time series of emissions and removals for the categories and subcategories addressed in this Wetlands Supplement . It presents the information by the tiers that inventory compilers already use to estimate emissions and removals. All tiers - Recalculate an entire data series when changing from the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories, 2003 Good Practice Guidance for Land Use, Land-Use Change and Forestry , and 2006 IPCC Guidelines to the Wetlands Supplement , when methods are refined due to scientific advances, new data become available, QC finds errors in previous estimates, or a land classification changes. For data gaps, it is good practice to clearly report where an inventory presents measured or monitored results and where it presents model output. Tier 1 – Use the activity data for years available in the default sources presented in the Wetlands Supplement and the 2006 IPCC Guidelines or national data sources, where available, and fill gaps using appropriate methods in Section 5.3, Chapter 5 in Volume 1 of the 2006 IPCC Guidelines. Tiers 2 and 3 - To fill data gaps, examine available historical sources, administrative records, aerial photographs, or remote sensing and use appropriate methods in Section 5.3, Chapter 5 in Volume 1 the 2006 IPCC Guidelines. Alternatively, interpolate using a function that models empirical trends or underlying processes. Identify years where the inventory presents measured or monitored results and where it presents model output. Some examples of producing consistent time series include field validation of model dead wood time series in the Netherlands national greenhouse gas inventory (van der Maas et al. , 2011; Figure 7.1), data gap filling of CO 2 fluxes from Everglades National Park, USA (Barr et al. , 2010), and filling of night-time gaps in ecosystem respiration in Lake Victoria wetlands, Uganda (Saunders et al. , 2012). The case of the Netherlands is an example that illustrates recalculation of a time series to improve consistency. When field measurements of dead wood showed that modelled estimates were not accurate, the inventory agency revised the parameters in its dead wood model and recalculated the entire time series (van der Maas et al. , 2011; Figure 7.1). Refer to Section 5.3, Chapter 5 in Volume 1 of the 2006 IPCC Guidelines for detailed steps of filling historical gaps by splicing and for the use of surrogate parameters. The 2011 national inventory report (NIR) for the Netherlands (van der Maas et al , 2011) provided a more accurate time series of the carbon stock in dead wood than previous inventories. Measured values of dead wood stocks in the Netherlands national forest inventory (black dots) showed that national greenhouse gas inventories prior to 2011 (purple upper line) overestimated the build-up of the carbon stock. Inventory compilers found that their model underestimated the removal of dead wood from forests. Adjustment of that parameter generated a model time series (green lower line) that met the measured values.

7.7.1
Overview of quality issues
Quality assurance and quality control are procedures to improve the accuracy, transparency, consistency, comparability, and completeness of inventories. Effectively implemented quality procedures can reduce uncertainties of greenhouse gas inventories. Quality control (QC) is a system of routine activities to assess, improve or maintain the quality of the inventory as it is being compiled. Quality assurance (QA) is a planned system of review procedures conducted by personnel not directly involved in the inventory and performed on a completed inventory. This section summarises material from the 2006 IPCC Guidelines , including Volume 1, Chapter 6 and Volume 4, Chapter 7. It also adds recent scientific information described in Chapters 2-6 of this Wetlands Supplement.
7.7.2
Quality assurance and quality control methods
Provide routine and consistent checks to ensure data integrity, correctness, and completeness. Identify and address errors and omissions. Document and archive inventory material and record all QC activities. Check labelling, transcription, and other clerical issues related to data entry (See complete list in Table 6.1, Volume 1 of the 2006 IPCC Guidelines ). Double-check outlying values against data sources. Check final results against previous years and published values. Compare inventories with results from similar ecosystems in other countries. Conduct an area-balance for land-use category areas and, when applicable, a mass-balance for greenhouse gas emissions and removals. Develop automated data control procedures. It is good practice to prioritize key categories for more extensive QA and QC. Where default values are used, ensure that they reflect the country's conditions because inappropriate default values increase uncertainty. Where higher tiers are used, check estimates against local sources for activity data, emissions factors, and other variables. Check scientific literature for any new scientific information. Computer models can be validated against field measurements and resulting differences should be included in the calculation of uncertainty (Section 7.2.1). The validation measure can be a correlation of predicted and measured values (Figure 7.2; Miehle et al. , 2006), fractional agreement of modelled and observed data (Figure 7.3; Chadwick, 2011), or other variable. Separate the data set used for calibration of a model from the data set used for validation of the model. When more than one model is available for a particular parameter, inter- comparison of model output can provide indications of the robustness of individual models. Comparison of Tier 3 models with estimates using Tier 1 and Tier 2 methods can serve that same purpose. IPCC (2011) provides numerous specific examples of model development, calibration, and validation. Figure 7.2 Values of aboveground biomass derived from field measurements of Eucalyptus globulus in Australia (x-axis) provide data to validate the accuracy of output from the Forest-Denitrification decomposition (DNDC) model (y-axis) (Miehle et al. , 2006). The correlation coefficient (r) and significance probability (not shown) are validation measures of the model. More observed values and a wider range of carbon densities would improve the validation. Figure 7.3 Example of validation of remote sensing data for quality control Red mangrove (RM) Black mangrove (BM) Tropical hardwood (THH) Rock barren vegetation (CRB) Sand/bare rock
The map shows wetlands cover in part of Florida, USA, derived from an Ikonos satellite image (Chadwick, 2011). The table is an error matrix that shows the fraction of pixels (%) where the Ikonos-derived wetlands cover class (columns) matches the class directly observed in the field (rows). The overall accuracy (83%) is the validation measure. The column 'omission' gives the fraction of observed pixels that the Ikonos cover classification missed. The row 'commission' gives the fraction of Ikonos-derived wetlands cover pixels that the classification incorrectly identified. (a) IKONOS classification: overall accuracy = 83.3%; kappa coefficient = 0.79 Badiou, P., McDougal, R., Pennock, D. & Clark., B. (2011) Greenhouse gas emissions and carbon sequestration potential in restored wetlands of the Canadian prairie pothole region. Wetlands Ecology and Management 19 : 237-256. Barr, J.G., Engel, V., Fuentes, J.D., Zieman, J.C., O'Halloran, T.L., Smith, T.J. & Anderson, G.H. (2010) Controls on mangrove forest-atmosphere carbon dioxide exchanges in western Everglades National Park. Journal of Geophysical Research 115 : G02020. doi:10.1029/2009JG001186. Bastviken, D., Tranvik, L.J., Downing, J.A., Crill, P.M. & Enrich-Prast, A. (2011) Freshwater methane emissions offset the continental carbon sink. Science 331 : 50. Bernal, B. & Mitsch , W.J. (2008) A comparison of soil carbon pools and profiles in wetlands in Costa Rica and Ohio. Ecological Engineering 34: 311-323. Breithaupt, J.L., Smoak, J.M., Smith III, T.J., Sanders, C.J. & Hoare, A. (2012) Organic carbon burial rates in mangrove sediments: Strengthening the global budget. Global Biogeochemical Cycles 26 : GB3011. doi:10.1029/2012GB004375. Butman, D. & Raymond, P.A. (2011) Significant efflux of carbon dioxide from streams and rivers in the United States. Nature Geoscience 4: 839-842. Chadwick, J. (2011) Integrated LiDAR and IKONOS multispectral imagery for mapping mangrove distribution and physical properties. International Journal of Remote Sensing 32 : 6765-6781. Chen, G.Q., Shao, L., Chen, Z.M., Li, Z., Zhang, B., Chen, H. & Wu, Z. (2011) Low-carbon assessment for ecological wastewater treatment by a constructed wetland in Beijing. Ecological Engineering 37 : 622-628. Donato, D.C., Kauffman, J.B., Murdiyarso, D., Kurnianto, S., Stidham, M. & Kanninen, M. (2011) Mangroves among the most carbon-rich forests in the tropics. Nature Geoscience 4 : 293-297. Fourqurean, J.W., Duarte, C.M., Kennedy, H., Marbà, N., Holmer, M., Mateo, M.A., Apostolaki, E.T., Kendrick, G.A., Krause-Jensen, D., McGlathery, K.J. & Serrano, O. (2012) Seagrass ecosystems as a globally significant carbon stock. Nature Geoscience 5 : 505–509. Gonzalez, P., Asner, G.P., Battles, J.J., Lefsky, M.A., Waring, K.M. & Palace, M. (2010) Forest carbon densities and uncertainties from Lidar, QuickBird, and field measurements in California. Remote Sensing of Environment 114 : 1561–1575. Intergovernmental Panel on Climate Change (IPCC). (1997) Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories: Volumes 1, 2 and 3. Houghton, J.T., Meira Filho, L.G., Lim, B., Tréanton, K., Mamaty, I., Bonduki, Y., Griggs, D.J. and Callander, B.A. (Eds). Intergovernmental Panel on Climate Change (IPCC), IPCC/OECD/IEA, Paris, France. Intergovernmental Panel on Climate Change (IPCC). (2003) Good Practice Guidance for Land Use, Land-Use Change and Forestry . Penman, J., Gytarsky, M., Hiraishi, T., Kruger, D., Pipatti, R., Buendia, L., Miwa, K., Ngara, T., Tanabe, K. and Wagner, F. (Eds). Intergovernmental Panel on Climate Change (IPCC), IPCC/IGES, Hayama, Japan. Intergovernmental Panel on Climate Change (IPCC). (2006) 2006 IPCC Guidelines for National Greenhouse Gas Inventories , Prepared by the National Greenhouse Gas Inventories Programme, Eggleston H.S., Buendia L., Miwa K., Ngara T. and Tanabe K. (Eds). Published: IGES, Japan. Intergovernmental Panel on Climate Change (IPCC). (2007) Climate Change 2007: The Physical Science Basis. Cambridge University Press, Cambridge, UK. Intergovernmental Panel on Climate Change (IPCC). (2011) Use of Models and Facility-Level Data in Greenhouse Gas Inventories. Report of IPCC Expert Meeting on Use of Models and Measurements in Greenhouse Gas Inventories, 9-11 August 2010, Sydney, Australia. Institute for Global Environmental Strategies, Hayama, Japan. Kayranli, B., Scholz, M., Mustafa, A. & Hedmark, A. (2010) Carbon storage and fluxes within freshwater wetlands: A critical review. Wetlands 30 : 111-124. Kurz, W.A., Dymond, C.C., Stinson, G., Rampley, G.J., Neilson, E.T., Carroll, A.L., Ebata, T. & Safranyik, L. (2008) Mountain pine beetle and forest carbon feedback to climate change. Nature 452 : 987-990. Lähteenoja, O., Reátegui, Y.R., Räsänen, M., Torres, D.D.C., Oinonen, M. & Page, S. (2012) The large Amazonian peatland carbon sink in the subsiding Pastaza-Marañón foreland basin, Peru. Global Change Biology 18 : 164-178. Mandel, J. (1984) The statistical analysis of experimental data . Dover Publications, Mineola, NY, USA. Mcleod, E., Chmura, G.L., Bouillon, S., Salm, R., Björk, M., Duarte, C.M., Lovelock, C.E., Schlesinger, W.H. & Silliman, B.R. (2011) A blueprint for blue carbon: toward an improved understanding of the role of vegetated coastal habitats in sequestering CO 2 . Frontiers in Ecology and the Environment 9 : 552-560. Metropolis, N. & Ulam, S. (1949) The Monte Carlo method. Journal of the American Statistical Association 44: 335-341. Miehle, P., Livesley, S.J., Feikema, P.M., Li, C. & Arndt, S.K. (2006) Assessing productivity and carbon sequestration capacity of Eucalyptus globulus plantations using the process model Forest-DNDC: Calibration and validation. Ecological Modelling 192 : 83-94. Mitsch, W.J., Nahlik, A., Wolski, P., Bernal, B., Zhang, L. & Ramberg, L. (2010) Tropical wetlands: Seasonal hydrologic pulsing, carbon sequestration, and methane emissions. Wetlands Ecology and Management 18 : 573-586. Mladenov, N., McKnight, D.M., Wolski, P. & Ramberg, L. (2005) Effects of annual flooding on dissolved organic carbon dynamics within a pristine wetland, the Okavango Delta, Botswana. Wetlands 25 : 622-638. Monni, S., Peltoniemi, M., Palosuo, T., Lehtonen, A., Mäkipää, R. & Savolainen, I. (2007) Uncertainty of forest carbon stock changes – Implications to the total uncertainty of GHG inventory of Finland. Climatic Change 81: 391-413. Moreno-Mateos, D., Power, M.E., Comín, F.A. & Yockteng, R. (2012) Structural and functional loss in restored wetland ecosystems. PLoS Biology 10(1): e1001247. doi:10.1371/journal.pbio.1001247. Murdiyarso, D., Hergoualc'h, K. & Verchot., L.V. (2010) Opportunities for reducing greenhouse gas emissions in tropical peatlands. Proceedings of the National Academy of Sciences of the USA 107 : 19 655-19 660. Page, S.E., Rieley, J.O. & Banks, C.J. (2011) Global and regional importance of the tropical peatland carbon pool. Global Change Biology, 17 : 798-818. Ralison, O.H., Borges, A.V., Dehairs, F., Middelburg, J.J. & Bouillon, S. (2008) Carbon biogeochemistry of the Betsiboka estuary (north-western Madagascar). Organic Geochemistry 39 : 1649-1658. Ramírez, A., de Keizer, C., Van der Sluijs, J.P., Olivier, J. & Brandes, L. (2008) Monte Carlo analysis of uncertainties in the Netherlands greenhouse gas emission inventory for 1990–2004. Atmospheric Environment 42: 8263-8272. Sakho, I., Mesnage, V., Deloffre, J., Lafite, R., Niang, I. & Faye, G. (2011) The influence of natural and anthropogenic factors on mangrove dynamics over 60 years: The Somone Estuary, Senegal. Estuarine , Coastal, and Shelf Science 94: 93-101. Saunders, M.J., Kansiime, F. & Jones, M.B. (2012) Agricultural encroachment: Implications for carbon sequestration in tropical African wetlands. Global Change Biology 18 : 1312–1321. Schöngart, J., Arieira, J., Fortes, C.F., de Arruda, E.C. & da Cunha, C.N. (2011) Age-related and stand-wise estimates of carbon stocks and sequestration in the aboveground coarse wood biomass of wetland forests in the northern Pantanal, Brazil. Biogeosciences 8 : 3407-3421. van der Maas, C.W.M., Coenen, P.W.H.G., Zijlema, P.J., Baas, K., van den Berghe, G., te Biesebeek, J.D., Brandt, A.T., Geilenkirchen, G., van der Hoek, K.W., te Molder, R., Dröge, R., Peek, C.J., Vonk, J. & van den Wyngaert, I. (2011) Greenhouse Gas Emissions in the Netherlands 1990-2009. National Inventory Report 2011. 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This annex provides worksheets for use in estimating greenhouse gas emissions and removals based on Tier 1 methods given in the Wetlands Supplement . Most of the worksheets included in this annex are new ones that are not included in Annex 1, Volume 4 of the 2006 IPCC Guidelines. However, the following 6 worksheets update or replace the existing worksheets in Annex 1, Volume 4 of the 2006 IPCC Guidelines. . Worksheet for Land Remaining in a Land-use Category or Land Converted to a New Land-use Category: Annual On-site Carbon Emissions and Removals from Drained Inland Organic Soils (Page 7.26) This sheet replaces the existing worksheets for Annual Change in Carbon Stocks in Organic Soils for the six land-use categories (e.g. existing worksheets on pages A1.23 and A1.27, Annex 1, Volume 4) in the 2006 IPCC Guidelines. . Worksheet for Direct N 2 O Emissions from Managed Soils (Page 7.29) This sheet updates the existing worksheet for Direct N 2 O Emissions from Managed Soils on page A1.58, Annex 1, Volume 4 of the 2006 IPCC Guidelines. . Worksheet for Cropland Remaining Cropland: Annual change in carbon stocks in mineral soils (Page 7.44) This sheet updates the existing worksheet for Annual Change in Carbon Stocks in Mineral Soils for Cropland Remaining Cropland on page A1.22, Annex 1, Volume 4 of the 2006 IPCC Guidelines. . Worksheet for Land (non-Cropland) remaining in a Land-use Category: Annual change in carbon stocks in mineral soils (Page 7.45) This sheet updates the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils for land remaining in the same land use category for land use category other than Cropland (e.g. existing worksheet on page A1.28, Annex 1, Volume 4) in the 2006 IPCC Guidelines. . Worksheet for Land Converted to a Cropland: Annual change in carbon stocks in mineral soils (Pages 7.46- 7.47) This sheet updates the existing worksheet on Annual Change in Carbon Stocks in Mineral Soils for Land Converted to Cropland on page A1.26, Annex 1, Volume 4 of the 2006 IPCC Guidelines. . Worksheet for Land Converted to a New Land-use Category (non-Cropland): Annual change in carbon stocks in mineral soils (Page 7.48) This sheet updates the existing worksheets for Annual Change in Carbon Stocks in Mineral Soils  for land converted to a new land use category other than Cropland (e.g. existing worksheet on page A1.32, Annex 1, Volume 4) in the 2006 IPCC Guidelines.
3 For conversion categories, if data by initial land use are not available, use only "non-LU" in this column.
reported in the category Forest Land Remaining Forest Land, "3B1a" should be entered as category code. ³ For conversion categories, if data by initial land use are not available, use only "non-LU" in this column. Table 2.4, Chapter 2 of the Wetlands Supplement contains indicative values of Fracasc
reported in the category Forest Land Remaining Forest Land, "3B1a" should be entered as category code. ² For conversion categories, similar tables should be completed separately for each initial land use, and subtotals must be added up. If data by initial land use are not ava column. ³ For each subcategory, use separate lines for each non-CO 2 greenhouse gas. ° Where data for Ms and C, are not available, a default value for the amount of fuel actually burnt (Ms ° C) can be used (Table 2.6 of  Wellands Supplement). In this case, M table, whereas C t must be 1.
calculate emissions to be reported in the category Forest Land Remaining Forest Land, "3B1a" should be entered as category code.
Inventory compilers may choose "3C14" if this activity takes place outside the national total area. ² Report zero if activity or vegetation type does not occur.
² Depending on how the activity is applied, either rewetting or rewetting, revegetation and creation data can be applied,  providing national circumstances and country’s ava
category code.  Inventory compilers may choose "3C14" if this activity takes place outside the national total area.
category Forest Land Remaining Forest Land, "3B1a" should be entered as category code. ² If data by initial land use are not available, use only "non-CL" in this column. ³ Table 5.2, Chapter 5 of the Wetlands Supplement contains the revised default reference SOC stocks (SOC REF ) for Inland Wetland Mineral Soils. 4 Table 5.3, Chapter 5 of the Wetlands Supplement contains new values of default stock change factors for land-use (F ω ) for Inland Wetland Mineral Soils. 5 IWMS = Inland Wetland Mineral Soils
² This worksheet is to be used for CH, emissions from managed lands with IVMS other than rice cultivation areas. For CH, emissions from rice cultivation please use the works 3C7 (Rice Cultivation) in the 2006 IPCC Guidelines. ³ This worksheet can be used for any category under 3B. Inventory compliers should specify an appropriate category code here. For example, when this worksheet is used to cal reported in the category Forest Land Remaining Forest Land, "3B1a" should be entered as category code. * Can be stratified according to climate domains for Tier 1 methods.
agricultural land treated in constructed wetlands must be subtracted to avoid double counting *If more than one type of CW is used in an industrial sector, W i and N i j are sum of the Wi,j and Ni,j of the CWs used, respectively.
The Wetlands Supplement has only minor impacts on the Reporting Tables in Annex 8A.2 of Volume 1 of the 2006 IPCC Guidelines. This annex includes the reporting tables, namely the Sectoral AFOLU Table 3 and Background Tables 3.2, 3.3, 3.4, 3.7 and 3.9, which have been updated to take into account the methodological guidance in the Wetlands Supplement . The changes are explained in Section 7.2.1.
(2) (3) Net CO 2 emissions/removals from land may include emissions from coastal wetlands that are not part of the total land area of the reporting country. If CO 2 emissions from Biomass Burning are not already included in Table 3.2 (Carbon stock changes background table), they should be reported here. Countries may report by land categories if they have the information. (4) * Cells to report emissions of NO x , CO, and NMVOC have not been shaded although the physical potential for emissions is lacking for some categories. Documentation box:
given in the national inventory report. Where the carbon contained in the emissions of CH, and CO is significant part of the sectoral emissions, this should be copied from the corresponding columns in the Sectora (2) This amount of carbon emitted as CH 4 and CO is then subtracted from carbon stock change to avoid double counting (see Volume 4, Section 2.2.3). (3) The net loss/gain from all types of organic soils should be reported here (see also footnote 1). Net carbon stock change and CO₂ emissions/removals from land may include emissions from coastal wellands that are not part of the total land area of the reporting country. (4) specified as included or not included in the total land area. The sum of the land areas for the six land-use categories included only those areas which are part of the total (5) CO 2 Emissions from Wetlands are reported in a separate background table (Table 3.3) that includes all gases emitted from Wetlands. Documentation box: 7.66
(1) Detailed information on Other Wetlands should be included in the national inventory report.
(2) For each land type data should be selected between area burned or biomass/soil carbon burned. Units for area will be hectares (ha) and, for biomass/soil carbon burned, k
(3)   If CO, emissions from burning are not already included in Table 3.2 and 3.3 (Carbon stock changes background table), they should be reported here. Carbon stock changes burning should not also be reported in Table 3.2 and 3.3 to avoid double-counting.
(5)
(6) Emissions from soil organic matter are occurring when organic soils and peatlands are burned but are not relevant for mineral soils.
also possible using this table. (2)    Only for Grassland. (3)   Only for Cropland.
(1) If a country wishes to report direct N 2 O emissions from N fertilizer application to rice field, it should be reported here. Otherwise, in Table 3.7. (2) Use appropriate subcategories highlighting e.g. land-use category and/or other relevant specifications.