Version 1.0 · Last reviewed 17 October 2026

In the print dialog, choose “Save as PDF” as the destination.

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.

Modules and the IPCC chapters they implement
ModuleCRFMethod sourceWithout a licence
Forest Land — Biomass (Remaining + Converted)4.A.1 / 4.A.2IPCC 2006 Vol. 4, Ch. 4.2–4.3Open
Forest Land — Soil & Afforestation4.A.1 / 4.A.2IPCC 2006 Vol. 4, Ch. 4.2.3–4.3.3Licence required
Cropland — Biomass (Remaining + Converted)4.B.1 / 4.B.2IPCC 2006 Vol. 4, Ch. 5.2–5.3Licence required
Cropland — Soil Carbon4.B.1 / 4.B.2IPCC 2006 Vol. 4, Ch. 5.2.3 and 5.3.3Licence required
Grassland — Biomass (Remaining + Converted)4.C.1 / 4.C.2IPCC 2006 Vol. 4, Ch. 6.2–6.3Licence required
Grassland — Soil Carbon4.C.1 / 4.C.2IPCC 2006 Vol. 4, Ch. 6.2.3 and 6.3.3Licence required
Wetlands Remaining Wetlands4.D.1IPCC 2006 Vol. 4, Ch. 7.2Licence required
Land Converted to Wetlands (Flooded Land)4.D.2IPCC 2006 Vol. 4, Ch. 7.3Licence required
Settlements Remaining Settlements4.E.1IPCC 2006 Vol. 4, Ch. 8.2Licence required
Land Converted to Settlements4.E.2IPCC 2006 Vol. 4, Ch. 8.3Licence required
Other Land Remaining Other Land4.F.1IPCC 2006 Vol. 4, Ch. 9.2Licence required
Land Converted to Other Land4.F.2IPCC 2006 Vol. 4, Ch. 9.3Licence required
Harvested Wood Products — Tier 1 FOD4.GIPCC 2006 Vol. 4, Ch. 12Licence required
HWP — Approach Comparison4.GIPCC 2006 Vol. 4, Ch. 12, Annex 12A.1Licence required
Results (4A–4G)CRF Tablo 4UNFCCC CRF Table 4Open

2Quick start

  1. 1

    Complete the inventory profile

    On the start sheet, enter the reporting entity, the inventory boundary and the country.

  2. 2

    Set the analysis year and GWP set

    Add one or more years; select and confirm AR4, AR5 or AR6.

  3. 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. 4

    Start with forest land

    On the forest biomass and soil sheets, enter areas, the ecological zone and growth and harvest data.

  5. 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. 6

    Add to inventory

    Use Add to Inventory in the bottom bar on each sheet to book the result to the selected year.

  7. 7

    Review and export

    Check CRF Table 4 and the net balance in Results, then download PDF or Excel.

3Start sheet and core settings

SettingWhat it controls
Inventory profileReporting entity, inventory boundary and country. Used in the report title and PDF header; shared by all five sector tools.
Analysis yearThe year or years that results and land-conversion records are kept for.
GWP versionThe set used to convert CH₄ and N₂O from fire, peatland and reservoirs to CO₂e.
TierChosen above each sheet; Tier 1 by default.
IPCC guideline edition2006 (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.
GWP100 values used by the tool
GasAR4AR5AR6
CO₂111
CH₄ (fossil)252829.8
CH₄ (biogenic)252827
N₂O298265273

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
2006 IPCC Vol. 4, Equations 2.7 and 2.9–2.10. G_W: above-ground growth (t d.m./ha/yr); R: root-to-shoot ratio; default CF 0.47 t C/t d.m.
Tier 1 forest biomass by ecological zone (t d.m./ha)
Ecological zoneStock (natural)Stock (plantation)Growth (natural)Growth (plantation)
Temperate Continental Forest (TeDc)1201004.06.0
Temperate Oceanic Forest (TeDo)1801604.46.6
Temperate Mountain Systems (TeM)1001003.03.0
Subtropical Humid Forest (SCf)2201405.010.0
Subtropical Dry Forest (SCs)130602.48.0
Subtropical Steppe (SBSh)70301.05.0
Subtropical Mountain Systems (SM)140901.05.0
Tropical Rain Forest (TAr)3001507.015.0
Tropical Moist Deciduous Forest (TAwa)1801205.010.0
Tropical Dry Forest (TAs)80502.48.0
Tropical Mountain Systems (TM)1801201.010.0
Boreal Coniferous Forest — Wet (Ba)50401.01.4
Boreal Coniferous Forest — Dry (Ba)50400.50.8
Temperate Dry Forest (TeDc/TeDs)1201004.05.2
  • 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
2006 IPCC Vol. 4, Equation 2.25. D: transition period, 20 years by default.
Reference soil organic carbon SOC_REF (t C/ha, 0–30 cm, Table 2.3)
ClimateHigh-activity clay (HAC)VertisolMollisol / KastanozemAlfisol / LuvisolInceptisol / CambisolEntisol / Regosol
Temperate Dry404253362716
Temperate Moist653875402811
Subtropical Dry3825—252417
Tropical Moist7438———20
Boreal Moist115———6530
Cool Temperate Dry33—————
Warm Temperate Dry34—————
Warm Temperate Moist88—————
Tropical Dry38—————
Tropical Wet44—————
Tropical Montane65—————
Boreal Dry50———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.

Grassland management factor F_MG (Table 6.2)
Management conditionF_MGError
Nominally managed (non-degraded)1.00NA
Moderately degraded — Temperate/Boreal0.95±13%
Moderately degraded — Tropical0.97±11%
Moderately degraded — Tropical Montane0.96±40%
Severely degraded (all regions)0.70±40%
Improved grassland — Temperate/Boreal1.14±11%
Improved grassland — Tropical1.17±9%
Improved grassland — Tropical Montane1.16±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.

On-site CO₂ factors for drained peat (t C/ha/yr, Table 7.4)
Climate and nutrient statusEFRange
Boreal & Temperate — Nutrient-Poor (EF_CO₂peatPoor)0.100 – 0.63
Boreal & Temperate — Nutrient-Rich (EF_CO₂peatRich)0.550.03 – 2.9
Tropical (EF_CO₂peat)5.300.06 – 7.0
Flooded land — CH₄ factor (kg CH₄/ha/yr)
ClimateCH₄
Boreal13.6
Temperate54.0
Tropical141.1

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.

Soil carbon factor on conversion to settlements (applied to the previous use’s SOC, Section 8.3.3)
Surface typeFactor
Paved / Infrastructure0.80
Turfgrass (lawns, golf courses)1.00
Cultivated / Garden Areas0.90
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-life
2006 IPCC Vol. 4, Equation 12.1.

The 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
2006 IPCC Vol. 4, Equation 2.27.
Fire emission factors G_ef (g/kg dry matter burned, Table 2.5)
Biomass typeCO₂CH₄N₂O
Extratropical forest1,5694.70.26
Tropical forest1,5806.80.20
Savanna / grassland1,6132.30.21
Agricultural residue1,5152.70.07

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.

ViewContent
OverviewNet balance of the selected year, with source and sink shares
TableCRF Table 4 breakdown: CO₂, CH₄, N₂O and CO₂e by sub-category
TrendNet CO₂e across recorded years
CompareCategory 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

ActionWhereWhat it does
Add to InventoryBottom barBooks the worksheet result to the selected year.
Save / SessionsTop toolbarSaves the session in your browser; the folder icon reopens earlier sessions.
Work file (.ghgwork)SessionsDownloads every input as a file you can import on another device.
Excel/CSV templateMost land sheets and HWPBulk upload of area and activity rows.
PDF report and ExcelResultsCRF 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)
Assumes no harvest or disturbance losses.

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)
Figures are rounded; the tool calculates at full precision.

17Verification and quality control

CheckExpectation
Total areaThe six categories add up to the country or inventory-boundary area
ConversionsEach conversion appears in both source and destination; never re-entered by hand
Transition periodConverted land stays in the “converted” sub-category for 20 years
SignGrowth and accumulation negative (sink), losses and drainage positive (source)
Net sourceIf LULUCF comes out as a net source, review the conversion inputs and signs
Year-on-year trendSudden jumps need a justification

18Troubleshooting

SymptomLikely causeFix
A conversion counted twiceEntered by hand in both source and destinationEnter it on one sheet; the other reads it from the register
Forest sink very largeNo harvest or disturbance losses enteredAdd harvest, fuelwood and disturbance data
Other land result is zeroExpected behaviourNo estimate is made for other land remaining other land
Tier 3 result emptyNo measurement or model dataUse Tier 2 or enter the measurement results
Module or tier lockedLicence or trial limitSee the pricing page for plan details

19Glossary

TermMeaning
LULUCFLand use, land-use change and forestry
Remaining / convertedLand staying in the same use (4x.1) / land that moved into this use in the last 20 years (4x.2)
Gain-LossCarbon gained from growth minus carbon lost through harvest and disturbance
Stock-DifferenceDifference between two stock measurements in time
DOMDead organic matter: dead wood and litter
SOC / SOC_REFSoil organic carbon / IPCC reference stock (0–30 cm)
F_LU / F_MG / F_ILand-use, management and input stock-change factors
RRoot-to-shoot ratio
CFCarbon fraction of dry matter
HWPHarvested wood products
CRFCommon 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

2 options · removal measures; the effect is calculated from the areas and rates entered in the scenario
CodeMeasureCRF
A11No-Till / Conservation Tillage4B1
A12Biochar Application4B1

Revision history

17 October 2026First edition.
LULUCF Tool User Guide (PDF) | CarbonTiers