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provided that these unaccounted pools are not a source. The assessment should be based on<br />

conservative assumptions. The same carbon pools shall be considered in the estimation and/<br />

or calculation of the removals, occurring within the project boundary in the project and in the<br />

baseline scenario. The selected carbon pools should be presented in a table shown below,<br />

with short explanations and justifications for the choice.<br />

Carbon Pools<br />

Above-ground biomass<br />

Below-ground biomass<br />

Dead wood<br />

Litter<br />

Soil organic carbon<br />

Selected<br />

(yes/no)<br />

Further justification/ explanation<br />

Justification/ Explanation<br />

(If needed, please use the space at the bottom of the table)<br />

(h) In B.3. “Specification of the GHG sources whose emissions will be part of the JI LULUCF project”,<br />

project participants should use the table below to identify the sources of GHG emissions<br />

within the project boundary of the LULUCF project, e.g. soil preparation, machinery and<br />

fertilisation. CO 2 emissions or removals resulting from changes in carbon stocks should not be<br />

included in this table. Project participants should explain whether any emission sources are<br />

excluded and if yes, justify their exclusion.<br />

Source Gas Included/<br />

excluded<br />

Justification/ Explanation<br />

(If needed, please use the space at the bottom of the table)<br />

Use of fertilisers CO 2<br />

CH 4<br />

N 2 O<br />

Combustion of<br />

fossil fuels used in<br />

on-site vehicles<br />

CO 2<br />

CH 4<br />

N 2 O<br />

Further justification/ explanation<br />

(i)<br />

In B.4. “Description of how the removals are enhanced above those that would have occurred<br />

in the absence of the JI LULUCF project”, project participants should explain how and why the<br />

JI LULUCF project is additional, including<br />

• A description of the baseline scenario,<br />

• A description of the project scenario, and<br />

• An analysis showing why the removals in the baseline scenario would likely lie below the<br />

removals in the project scenario.<br />

If a CDM-AM is used, all explanations, descriptions and analyses shall refer to the selected<br />

methodology.<br />

84

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