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This paper provides an overview of interpretations of key terms related to land use, land-use change and forest, and harvested wood products (LULUCF). It represents a consensus achieved by participating experts, and collates definitions of key terms commonly used in relation to greenhouse gas reporting and accounting. It also highlights areas of ambiguity and divergent interpretations and demonstrates existing interpretations of several key terms at the national level, under the UNFCCC and its Kyoto Protocol.The paper highlights:key terms for reporting and accounting: emission, source, sink, reservoir, reporting, accountingkey concepts for reporting under the Kyoto Protocol, the Marrakesh Accords, UNFCC, and LULUCFguidelines on carbon in wood products: wood products in national inventory reporting, cross-boundary movements of carbon through mechanisms other than Harvested Wood Products (HWP) trade, wood products accounting under the Kyoto ProtocolThe paper concludes that one set of interpretations sees emissions and removals to be approximated by a change in carbon stocks in a number of selected carbon pools. In contrast, another set of interpretations views emissions and removals as gross fluxes between the atmosphere and the land / wood products system.
