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:
- Activity-based approach. Carbon accounting begins with the start
of the activity or on 1 January 2008, whichever is later. Any stock changes
prior to the activity remain unaccounted because they do not result from the
ARD activity. Any stock change that occurs after the start of the activity
but does not result from the activity is not accounted. An example is the
decaying slash from a harvest that is followed by reforestation (FAO scenario).
- Land-based approach I. All carbon stock changes on ARD land are
counted, beginning on 1 January 2008.
- Land-based approach II. All carbon stock changes on ARD land are
counted, beginning with the start of the activity or with 1 January 2008,
whichever is later. For example, the decaying slash would be counted as a
negative carbon stock change.
These three options will be discussed further in the stand, landscape, and
global level examples (Sections 3.5.1, 3.5.2,