Thus, changes in carbon stocks may not be accounted and, likewise, afforestation or reforestation of small areas may not be accounted. Hence, there are clear tradeoffs between an accurate and precise assessment of changes in carbon stocks and cost. However, an appropriate design should result in a statistically reliable estimate. 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. The figures and ranges of values in the table are illustrative, provide first-order estimates, and may not encompass the full range of uncertainties.
Negative numbers indicate carbon emissions and positive numbers carbon removals.
For details, see Table 3-17 in Chapter 3 . In addition, regeneration after selective cutting, as it is often used in the 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. For the purposes of this table, it is assumed that not only planting, but also other forms of stand establishment such as natural establishment, are considered AR activities. Uptake rates are intended to span the range within which the average value for each region is expected to be.