1. Click to edit Master title style Justin Ford-Robertson New Zealand Improving the accuracy of LULUCF inventories

2. Click to edit Master title style Overview Introduction Inventory purpose Official guidance Approaches Conclusions

3. Click to edit Master title style National data/models e.g. forest inventory, agriculture surveys National defaults e.g. research, industry data (Accounting) International defaults e.g. literature, IPCC Guidelines Reporting

4. Click to edit Master title style Reporting and Accounting Reporting – UNFCCC and KP (CP1) –Inclusive – emissions/removals –All Parties Accounting –KP CP1 – ’credits and liabilities’ –Future period – Who? What? Recognise links but avoid confusion!

5. Click to edit Master title style UNFCCC Definitions Sink - any process, activity or mechanism which removes a GHG, an aerosol or a precursor of a GHG from the atmosphere. Source - any process or activity which releases a greenhouse gas (GHG) or a precursor of a GHG into the atmosphere. Reservoir - A component or components of the climate system where a greenhouse gas or a precursor of a greenhouse gas is stored

6. Click to edit Master title style GHG inventory purpose “All practice so far for LULUCF, including 96 GL, KP, MA, 2003 GPG, and the 2006 AFOLU outline, focus on carbon stock changes (for carbon) as the measure of emissions and removals” "Clearly the purpose of emission inventories is to be able to report emissions (or removals) of gases from the atmosphere. Changes in stocks may be a way to achieve that goal, particularly in the absence of more detailed data." APPROACH METHOD

7. Click to edit Master title style Revised IPCC 1996 Guidelines Changes in forest and other woody biomass stocks may be either a source or a sink for carbon dioxide The simplest way to determine which, is by comparing annual biomass growth versus annual harvest, including the decay of forest products and slash left during harvest Harvested wood releases its carbon at rates dependent upon its method of processing and its end-use Recommended default assumption is that all carbon removed in wood and other biomass from forests is oxidised in the year of removal Not strictly accurate, but a legitimate, conservative assumption for initial calculations

8. Click to edit Master title style Forestry Stocks and Flows ForestMillProducts Atmosphere annual biomass growth versus annual harvest, including the decay of forest products and slash left during harvest

9. Click to edit Master title style Stock change ForestMillProducts Atmosphere

10. Click to edit Master title style Stock changes or Emissions Deforestation non-Kyoto countries Pre 1990 CDM Forest management A&Re-forestation ForestsProducts Stock change In all forests Resulting from activities since 1990 Sinks In all forests Resulting from activities since 1990 Stock change In all products In products manufactured since 1990 In products resulting from activities since 1990 Sources from All harvested wood burning and decay Harvested wood since 1990 Harvested wood resulting from activities since 1990

11. Click to edit Master title style NGGIP advice “Parties are encouraged to report all emissions and removals of carbon to the atmosphere. Where atmospheric exchanges with biomass do not lead to a net flux (i.e. a net emission or net removal) then there is no need to report.” “Clearly there is a difference between stock changes and emissions and/or removals. Parties should report either a net emission or a net removal in the emission or removal column in the reporting tables respectively.”

12. Click to edit Master title style Marrakesh Accords accounting for emissions and removals resulting from specific activities since 1990 reversal of a LULUCF removal be accounted for at an appropriate point in time the mere presence of stocks be excluded from accounting accounting applies to all forest pools unless evidence demonstrates the pool is not a source

13. Click to edit Master title style Inventory impact HarvestedEmissions (during the year)Stocks (end of year) YeartC1234512345 1100505555 45403530 210050555 454035 31005055 4540 4100505 45 etc10050 Emit/year5055606570Total stock5095135170200 Stock change5045403530 NB. Inherited emissions can be calculated from harvesting data prior to inventory year annual biomass growth versus annual harvest, including the decay of forest products and slash left during harvest

14. Click to edit Master title style Approach Estimates of:When and whereWhen Changes in stocksStock changeProduction EmissionsAtmospheric flowSimple decay

15. Click to edit Master title style Honoa te haere whakamua Let’s greet the future together