2.3.2.5. Accounting Under the Kyoto Protocol Compared to Full Carbon Accounting
The term "full carbon accounting" can be used to imply complete accounting
for changes in carbon stocks across all carbon pools, landscape units, and time
periods. In this Special Report, "full carbon accounting" means complete accounting
of stock changes in all carbon pools related to a given set of landscape units
in a given time period. When complete coverage over the landscape and/or time
is intended, that interpretation will be stated explicitly. Note that a carbon
pool (e.g., forest products) can be related to a landscape unit without being
physically located on the site. Policy options to account for these wood product
pools are discussed in Section 6.2.2.
The land-based accounting rule in Table 2-3
can capture full carbon accounting over pools, landscape units, and time as
a special case in which the summation covers all carbon pools and all landscape
units, and contiguous commitment periods extend into the indefinite future.
The Kyoto Protocol, on the other hand, mandates that accounting be restricted
to certain "human-induced" activities. Full carbon accounting over pools and
time could nonetheless be applied to landscape units that constitute Kyoto land
by virtue of being subject to specified human-induced activities.
2.3.2.6. Timing of Commitment Periods
There is a 17-year gap between the end of the base year (1990) and the beginning
of the first year of the first commitment period (2008). Although any relevant
LULUCF activities that occur during that time span would enter into the Kyoto
accounting system, the effect of those activities is confined to impacts on
carbon stocks during the 2008-2012 commitment period. This situation raises
the possibility that a Party could draw down carbon stocks prior to the commitment
period (e.g., through forest clearing) and later obtain credit for carbon accumulated
during the first and future commitment periods on forests established after
1990 (Schlamadinger and Marland, 1998). Conversely, for land forested after
1990 and harvested during a commitment period, the debits from the stock decrease
could exceed the previously earned credits because stock increases prior to
2008 would not be counted. Options for addressing these situations are discussed
in Chapter 3. Similar situations could arise if future
commitment periods are not contiguous.
2.3.2.7. Greenhouse Gases Other than CO2
The accounting rules described here focus only on emissions and removals of
CO2, which can be measured as changes in carbon stocks. Emissions of methane
and nitrous oxide from many land-use activities are included in Annex A of the
Kyoto Protocol and therefore will be captured in the national inventories of
Annex I Parties. Emissions of these gases related to forestry activities may
not be captured, however. As described in Chapter 1, forestry
activities can affect emissions and removals of methane and nitrous oxide. If
these effects are not considered, the full impact of forestry activities may
not be reflected in the Kyoto accounting system. Similarly, to accurately assess
the climate benefits of projects in non-Annex I Parties, changes in methane
and nitrous oxide emissions/removals would have to be considered explicitly.
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