Estimate of accounted average annual carbon stock change for ARD activities. The IPCC and FAO Definitional Scenarios and three accounting approaches under the FAO Definitional Scenario have been applied to illustrate with the available data the effect of different accounting approaches. Other Definitional Scenarios described in Table 3-4 have not been included in this analysis. It is also assumed that current uptake rates apply during the first commitment period. The figures and ranges of values in the table are illustrative and provide first-order estimates, and may not encompass the full range of uncertainties.
Negative numbers indicate carbon emissions and positive numbers carbon removals.
In addition, regeneration after selective cutting, as is often used in tropics, is difficult to capture with the FAO Definitional Scenario. The IPCC Definitional Scenario includes transitions between forest and non-forest land uses under Article 3.3. Within the FAO Definitional Scenario we distinguish three accounting approaches. Land-based I approach always accounts for stock changes over the full commitment period. Land-based II approach starts the accounting in 2008 or with the activity, whichever is later.