No, not all forestry tons are the same. It is important to realize there are three types of forestry credits — Afforestation/Reforestation (AR), Improved Forest Management (IFM) and Avoided Conversion (AC). What makes AR credits unique is we first have to create the forest before we create the credits. With IFM and AC, the forest already exists, you just need to making an accounting change on the land to create the credit. Another way to think about it is to use a sports analogy. AC is a goal-line defense. IFM is defense. AR is pure climate offense.