Once it has been determined that an ARD activity has taken place, it should be known where the activity took place and when it began. Chapter 2 elaborates two carbon accounting options: activity-based accounting, whereby only the stock changes resulting from the activity are counted; and land-based accounting, whereby all carbon stock changes on a piece of ARD land are accounted. Another question for ARD activities initiated after 1 January 2008 is whether carbon stock changes should be assessed beginning on 1 January 2008 or beginning with the onset of the activity.
Three combinations of options are possible:
These three options will be discussed further in the stand, landscape, and global level examples (Sections 3.5.1, 3.5.2, and 3.5.4).
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