Land Use, Land-Use Change and Forestry

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3.3.2. Carbon Accounting of ARD Activities

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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