CarbonTiers · User guide
LULUCF Tool User Guide
LULUCF Carbon Accounting Tool
2006 IPCC Guidelines for National Greenhouse Gas Inventories — Volume 4: AFOLU (land chapters)
This guide explains how to build a land use, land-use change and forestry (LULUCF) inventory in the tool: land remaining and converted across six land categories, tracking land conversions, biomass, dead organic matter and soil carbon, wetlands, harvested wood products, CRF Table 4 results, scenario modelling and reporting. Every count and factor table in it is generated from the calculation engines the tool runs on.
- 14
- calculation modules
- 6
- IPCC land categories
- 14
- forest ecological zones (Tier 1)
- 12
- soil carbon climate classes
- Version
- 1.0
- Last reviewed
- 17 October 2026
- Current edition
- carbontiers.com/calculator/lulucf/guide
This guide is updated with the tool. Counts and factor tables are generated from the registries the tool calculates with. The latest edition is always at the address above.
1About the tool
The LULUCF tool calculates carbon stock changes on forest land, cropland, grassland, wetlands, settlements and other land, plus harvested wood products, with the methods of the 2006 IPCC Guidelines, Volume 4. It is the only inventory sector that can report net removals (a sink). It is built for national and subnational inventory teams, forestry agencies and land managers in any country.
| Module | CRF | Method source | Without a licence |
|---|---|---|---|
| Forest Land — Biomass (Remaining + Converted) | 4.A.1 / 4.A.2 | IPCC 2006 Vol. 4, Ch. 4.2–4.3 | Open |
| Forest Land — Soil & Afforestation | 4.A.1 / 4.A.2 | IPCC 2006 Vol. 4, Ch. 4.2.3–4.3.3 | Licence required |
| Cropland — Biomass (Remaining + Converted) | 4.B.1 / 4.B.2 | IPCC 2006 Vol. 4, Ch. 5.2–5.3 | Licence required |
| Cropland — Soil Carbon | 4.B.1 / 4.B.2 | IPCC 2006 Vol. 4, Ch. 5.2.3 and 5.3.3 | Licence required |
| Grassland — Biomass (Remaining + Converted) | 4.C.1 / 4.C.2 | IPCC 2006 Vol. 4, Ch. 6.2–6.3 | Licence required |
| Grassland — Soil Carbon | 4.C.1 / 4.C.2 | IPCC 2006 Vol. 4, Ch. 6.2.3 and 6.3.3 | Licence required |
| Wetlands Remaining Wetlands | 4.D.1 | IPCC 2006 Vol. 4, Ch. 7.2 | Licence required |
| Land Converted to Wetlands (Flooded Land) | 4.D.2 | IPCC 2006 Vol. 4, Ch. 7.3 | Licence required |
| Settlements Remaining Settlements | 4.E.1 | IPCC 2006 Vol. 4, Ch. 8.2 | Licence required |
| Land Converted to Settlements | 4.E.2 | IPCC 2006 Vol. 4, Ch. 8.3 | Licence required |
| Other Land Remaining Other Land | 4.F.1 | IPCC 2006 Vol. 4, Ch. 9.2 | Licence required |
| Land Converted to Other Land | 4.F.2 | IPCC 2006 Vol. 4, Ch. 9.3 | Licence required |
| Harvested Wood Products — Tier 1 FOD | 4.G | IPCC 2006 Vol. 4, Ch. 12 | Licence required |
| HWP — Approach Comparison | 4.G | IPCC 2006 Vol. 4, Ch. 12, Annex 12A.1 | Licence required |
| Results (4A–4G) | CRF Tablo 4 | UNFCCC CRF Table 4 | Open |
2Quick start
- 1
Complete the inventory profile
On the start sheet, enter the reporting entity, the inventory boundary and the country.
- 2
Set the analysis year and GWP set
Add one or more years; select and confirm AR4, AR5 or AR6.
- 3
Prepare your land areas
For each category, establish the area remaining and the area converted over the last 20 years, with its source and destination use.
- 4
Start with forest land
On the forest biomass and soil sheets, enter areas, the ecological zone and growth and harvest data.
- 5
Complete the other categories
Enter land remaining and converted on the cropland, grassland, wetland, settlement and other-land sheets. Conversions entered on one sheet appear automatically on the others.
- 6
Add to inventory
Use Add to Inventory in the bottom bar on each sheet to book the result to the selected year.
- 7
Review and export
Check CRF Table 4 and the net balance in Results, then download PDF or Excel.
3Start sheet and core settings
| Setting | What it controls |
|---|---|
| Inventory profile | Reporting entity, inventory boundary and country. Used in the report title and PDF header; shared by all five sector tools. |
| Analysis year | The year or years that results and land-conversion records are kept for. |
| GWP version | The set used to convert CH₄ and N₂O from fire, peatland and reservoirs to CO₂e. |
| Tier | Chosen above each sheet; Tier 1 by default. |
| IPCC guideline edition | 2006 (default) or the 2019 Refinement. Affects the forest, cropland and grassland biomass and soil sheets, settlements remaining and flooded land; peatland, conversion to settlements and other land, and HWP run on the 2006 methods. The setting is shared with the other sector tools. |
| Gas | AR4 | AR5 | AR6 |
|---|---|---|---|
| CO₂ | 1 | 1 | 1 |
| CH₄ (fossil) | 25 | 28 | 29.8 |
| CH₄ (biogenic) | 25 | 28 | 27 |
| N₂O | 298 | 265 | 273 |
4Land conversions
Under the 2006 IPCC Guidelines Vol. 4 Section 2.2.1, a hectare that changes use is reported in the “land converted to” sub-category of its destination for the whole transition period (20 years by default), and leaves the area of its source category at the same time.
- Conversion rows are written to a shared land-conversion register. A “land converted to X” row entered on one sheet appears automatically on the sheets of both the source and the destination category; you never enter the same hectare twice.
- The register is kept per year and per module, so re-saving one sheet never removes another sheet’s rows.
- Land remaining (4x.1) and land converted (4x.2) are calculated together on each category’s biomass and soil sheets.
5Forest land (4A)
Calculates biomass carbon on forest land remaining forest and land converted to forest with the Gain-Loss method. Gains come from growth rates by ecological zone; losses from harvest, fuelwood and disturbances. Tier 1 provides 14 ecological zones, 14 root-to-shoot ratios and 15 wood densities; under the 2019 Refinement updated tables for 17 zones are used.
ΔC_B = ΔC_G − ΔC_LΔC_G = A × G_W × (1 + R) × CF| Ecological zone | Stock (natural) | Stock (plantation) | Growth (natural) | Growth (plantation) |
|---|---|---|---|---|
| Temperate Continental Forest (TeDc) | 120 | 100 | 4.0 | 6.0 |
| Temperate Oceanic Forest (TeDo) | 180 | 160 | 4.4 | 6.6 |
| Temperate Mountain Systems (TeM) | 100 | 100 | 3.0 | 3.0 |
| Subtropical Humid Forest (SCf) | 220 | 140 | 5.0 | 10.0 |
| Subtropical Dry Forest (SCs) | 130 | 60 | 2.4 | 8.0 |
| Subtropical Steppe (SBSh) | 70 | 30 | 1.0 | 5.0 |
| Subtropical Mountain Systems (SM) | 140 | 90 | 1.0 | 5.0 |
| Tropical Rain Forest (TAr) | 300 | 150 | 7.0 | 15.0 |
| Tropical Moist Deciduous Forest (TAwa) | 180 | 120 | 5.0 | 10.0 |
| Tropical Dry Forest (TAs) | 80 | 50 | 2.4 | 8.0 |
| Tropical Mountain Systems (TM) | 180 | 120 | 1.0 | 10.0 |
| Boreal Coniferous Forest — Wet (Ba) | 50 | 40 | 1.0 | 1.4 |
| Boreal Coniferous Forest — Dry (Ba) | 50 | 40 | 0.5 | 0.8 |
| Temperate Dry Forest (TeDc/TeDs) | 120 | 100 | 4.0 | 5.2 |
- Dead organic matter (dead wood and litter): from the stock difference before and after conversion (Eq. 2.17–2.22).
- Soil and afforestation sheet: CO₂ from drained organic forest soils (Eq. 2.26) and the mineral soil carbon change on afforested land (Eq. 2.25).
- Forest fires: CH₄ and N₂O from dry matter burned (Eq. 2.27); factors are in the “Biomass fires” section.
6Cropland (4B)
The biomass sheet calculates carbon in perennial crops and biomass lost on conversion to cropland (Eq. 2.15). The soil sheet gives the mineral soil organic carbon change from reference stocks and stock-change factors, and CO₂ from drained organic soils.
SOC = SOC_REF × F_LU × F_MG × F_IΔSOC = (SOC₀ − SOC₍₀₋ₜ₎) × A / D| Climate | High-activity clay (HAC) | Vertisol | Mollisol / Kastanozem | Alfisol / Luvisol | Inceptisol / Cambisol | Entisol / Regosol |
|---|---|---|---|---|---|---|
| Temperate Dry | 40 | 42 | 53 | 36 | 27 | 16 |
| Temperate Moist | 65 | 38 | 75 | 40 | 28 | 11 |
| Subtropical Dry | 38 | 25 | — | 25 | 24 | 17 |
| Tropical Moist | 74 | 38 | — | — | — | 20 |
| Boreal Moist | 115 | — | — | — | 65 | 30 |
| Cool Temperate Dry | 33 | — | — | — | — | — |
| Warm Temperate Dry | 34 | — | — | — | — | — |
| Warm Temperate Moist | 88 | — | — | — | — | — |
| Tropical Dry | 38 | — | — | — | — | — |
| Tropical Wet | 44 | — | — | — | — | — |
| Tropical Montane | 65 | — | — | — | — | — |
| Boreal Dry | 50 | — | — | — | 30 | — |
Stock-change factors: 11 options for land use (F_LU), 9 for tillage (F_MG) and 9 for input level (F_I) (Table 5.5). Under the 2019 Refinement the updated tables offer 13, 13 and 12 options, and reference stocks for 10 climate classes.
7Grassland (4C)
The biomass sheet calculates grassland biomass change by the Gain-Loss or Stock-Difference method (Eq. 2.7–2.8), the biomass difference on conversion to grassland (Eq. 2.16) and CH₄/N₂O from grassland fires. The soil sheet covers mineral soil carbon with management and input factors, and drained organic soils.
| Management condition | F_MG | Error |
|---|---|---|
| Nominally managed (non-degraded) | 1.00 | NA |
| Moderately degraded — Temperate/Boreal | 0.95 | ±13% |
| Moderately degraded — Tropical | 0.97 | ±11% |
| Moderately degraded — Tropical Montane | 0.96 | ±40% |
| Severely degraded (all regions) | 0.70 | ±40% |
| Improved grassland — Temperate/Boreal | 1.14 | ±11% |
| Improved grassland — Tropical | 1.17 | ±9% |
| Improved grassland — Tropical Montane | 1.16 | ±40% |
8Wetlands (4D)
The peatland sheet calculates on-site CO₂ from drained peat at extraction sites (Eq. 7.4), off-site CO₂ from horticultural peat (Eq. 7.5) and N₂O from nutrient-rich peatlands (Eq. 7.7). The flooded-land sheet covers biomass lost on flooded land, reservoir CO₂ (Eq. 7.13) and CH₄.
| Climate and nutrient status | EF | Range |
|---|---|---|
| Boreal & Temperate — Nutrient-Poor (EF_CO₂peatPoor) | 0.10 | 0 – 0.63 |
| Boreal & Temperate — Nutrient-Rich (EF_CO₂peatRich) | 0.55 | 0.03 – 2.9 |
| Tropical (EF_CO₂peat) | 5.30 | 0.06 – 7.0 |
| Climate | CH₄ |
|---|---|
| Boreal | 13.6 |
| Temperate | 54.0 |
| Tropical | 141.1 |
With the 2019 Refinement selected, reservoir CH₄ is calculated for 6 climate zones by reservoir age (younger or older than 20 years) and trophic status (Eq. 7.10 and 7.15).
9Settlements (4E)
On settlements remaining settlements, urban tree biomass is calculated by the crown-cover area (Eq. 8.2) or individual-tree method (Eq. 8.3); at Tier 1 the change is taken as zero. On conversion to settlements, the biomass difference before and after (Eq. 2.16) and the soil carbon loss by settlement type are calculated.
| Surface type | Factor |
|---|---|
| Paved / Infrastructure | 0.80 |
| Turfgrass (lawns, golf courses) | 1.00 |
| Cultivated / Garden Areas | 0.90 |
| Wooded Area (parks, urban forest) | 1.00 |
10Other land (4F)
- Other land remaining other land: bare soil, rock and ice. Under 2006 IPCC Section 9.2 no emission estimate is made; the area is recorded for consistent land accounting.
- Land converted to other land: biomass and mineral soil carbon lost through desertification or abandonment; at Tier 1 all carbon is released in the conversion year (Eq. 2.16 and 2.25).
11Harvested wood products (4G)
The HWP Tier 1 sheet tracks carbon in sawnwood, wood panels and paper with the First-Order Decay model. Inflows come from harvest, production and trade data. Default half-lives: sawnwood 35, wood panels 25 and paper 2 years.
C(i+1) = e^(−k) × C(i) + [(1 − e^(−k)) / k] × Inflow(i)k = ln(2) / half-lifeThe approach comparison sheet shows the Stock-Change, Atmospheric-Flow, Production and Simple-Decay approaches side by side on the same data (Eq. 12.2–12.5), to help decide which approach to use in the national report.
12Biomass fires
When burned area is entered on the forest or grassland biomass sheets, CH₄ and N₂O are calculated from the dry matter burned. Fire CO₂ is already part of the biomass loss in the stock change, so it is not added again.
L_fire = A × M_B × C_f × G_ef × 10⁻³| Biomass type | CO₂ | CH₄ | N₂O |
|---|---|---|---|
| Extratropical forest | 1,569 | 4.7 | 0.26 |
| Tropical forest | 1,580 | 6.8 | 0.20 |
| Savanna / grassland | 1,613 | 2.3 | 0.21 |
| Agricultural residue | 1,515 | 2.7 | 0.07 |
13Results and CRF Table 4
Everything added to the inventory comes together in Results in the CRF Table 4 structure: 4A forest land, 4B cropland, 4C grassland, 4D wetlands, 4E settlements, 4F other land and 4G HWP, with remaining and converted sub-categories on separate rows. Units are kt CO₂e; negative values are sinks.
| View | Content |
|---|---|
| Overview | Net balance of the selected year, with source and sink shares |
| Table | CRF Table 4 breakdown: CO₂, CH₄, N₂O and CO₂e by sub-category |
| Trend | Net CO₂e across recorded years |
| Compare | Category breakdown of the selected year |
14Scenario modelling
The Scenario module builds BAU and mitigation pathways from the LULUCF results in your inventory; a scenario cannot be built on an empty inventory. The catalogue holds 2 LULUCF measures (Annex A), both removal measures based on soil carbon accumulation.
- Years between milestones are filled with the method you choose: linear, exponential, S-curve, polynomial, step or custom.
- Outputs: scenario comparison table and pathway charts (Excel and PNG).
15Saving, importing and exporting
| Action | Where | What it does |
|---|---|---|
| Add to Inventory | Bottom bar | Books the worksheet result to the selected year. |
| Save / Sessions | Top toolbar | Saves the session in your browser; the folder icon reopens earlier sessions. |
| Work file (.ghgwork) | Sessions | Downloads every input as a file you can import on another device. |
| Excel/CSV template | Most land sheets and HWP | Bulk upload of area and activity rows. |
| PDF report and Excel | Results | CRF Table 4 report with header block, and the workbook. |
During a trial or without a licence you can calculate, save and preview the report as a watermarked PDF. Excel, image and unwatermarked PDF outputs need a paid licence. Work files and blank import templates are always available.
16Worked examples
Example 1 — Forest biomass gain, Tier 1. 10,000 ha of natural forest; Temperate Continental Forest (TeDc), Temperate conifers (50–150 t/ha).
ΔC_G = 10,000 ha × 4.0 t/ha/yr × (1 + 0.29) × 0.47 = 24,252 t C/yrCO₂ = 24,252 × 44/12 = 88,924 t CO₂/yr removed (−88,924 in the inventory)Example 2 — Native land converted to cropland, mineral soil. 1,000 ha; Temperate Moist climate, High-activity clay (HAC); long-term cultivated, full tillage, medium input.
SOC (before) = 65 × 1 × 1 × 1 = 65.0 t C/haSOC (after) = 65 × 0.69 × 1.00 × 1.00 = 44.8 t C/haΔSOC = (44.8 − 65.0) × 1,000 / 20 = -1,007.5 t C/yrCO₂ = 1,007.5 × 44/12 = 3,694 t CO₂/yr emitted (for 20 years)17Verification and quality control
| Check | Expectation |
|---|---|
| Total area | The six categories add up to the country or inventory-boundary area |
| Conversions | Each conversion appears in both source and destination; never re-entered by hand |
| Transition period | Converted land stays in the “converted” sub-category for 20 years |
| Sign | Growth and accumulation negative (sink), losses and drainage positive (source) |
| Net source | If LULUCF comes out as a net source, review the conversion inputs and signs |
| Year-on-year trend | Sudden jumps need a justification |
18Troubleshooting
| Symptom | Likely cause | Fix |
|---|---|---|
| A conversion counted twice | Entered by hand in both source and destination | Enter it on one sheet; the other reads it from the register |
| Forest sink very large | No harvest or disturbance losses entered | Add harvest, fuelwood and disturbance data |
| Other land result is zero | Expected behaviour | No estimate is made for other land remaining other land |
| Tier 3 result empty | No measurement or model data | Use Tier 2 or enter the measurement results |
| Module or tier locked | Licence or trial limit | See the pricing page for plan details |
19Glossary
| Term | Meaning |
|---|---|
| LULUCF | Land use, land-use change and forestry |
| Remaining / converted | Land staying in the same use (4x.1) / land that moved into this use in the last 20 years (4x.2) |
| Gain-Loss | Carbon gained from growth minus carbon lost through harvest and disturbance |
| Stock-Difference | Difference between two stock measurements in time |
| DOM | Dead organic matter: dead wood and litter |
| SOC / SOC_REF | Soil organic carbon / IPCC reference stock (0–30 cm) |
| F_LU / F_MG / F_I | Land-use, management and input stock-change factors |
| R | Root-to-shoot ratio |
| CF | Carbon fraction of dry matter |
| HWP | Harvested wood products |
| CRF | Common Reporting Format used for UNFCCC reporting |
20References
- IPCC (2006). 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 4: AFOLU — Chapters 2–9 and 12.
- IPCC (2019). 2019 Refinement to the 2006 IPCC Guidelines, Volume 4.
- IPCC AR4 WG1 Table 2.14, AR5 WG1 Table 8.7, AR6 WG1 Table 7.SM.7 — GWP100 values.
- UNFCCC. Common Reporting Format, Table 4 (LULUCF).
Annex A — LULUCF mitigation options
| Code | Measure | CRF |
|---|---|---|
| A11 | No-Till / Conservation Tillage | 4B1 |
| A12 | Biochar Application | 4B1 |
Revision history
| 17 October 2026 | First edition. |