Subdivision Subdiv 7 - Carbon Credits (Carbon Farming Initiative) (Reforestation and Afforestation) Methodology Determination 2013 - 3.1 Information that must be included in the first offsets report

Subdivision 7.3.1 Information that must be included in the first offsets report

7.3 General 91

7.4 Project information 91

7.5 Stratum description and status 91

7.6 Baseline land use history and forest cover history for strata 92

7.7 Quality assurance and control 92

Subdivision 7.3.2 Information that must be included in all offsets reports

7.8 General 93

7.9 Project information 93

7.10 Strata location and area 93

7.11 Stratum description and status 94

7.12 Carbon stocks for stratum 94

7.13 Carbon stocks for plots 95

7.14 Basis of allometric function applied to a stratum 96

7.15 Application of allometric functions 96

7.16 Sampling plans 96

7.17 Growth disturbance events 96

7.18 Quality assurance and control 97

7.19 Fuel use 97

Division 7.4 Record-keeping requirements

7.20 Records that must be kept 98

7.21 Stratum records 98

7.22 Project tree measures 98

7.23 Carbon stock calculations 98

7.24 Allometric functions 98

7.25 Sampling plans 98

7.26 Quality assurance and control 99

7.27 Fuel use 99

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Part 1 Preliminary

1.1 Name of determination

This Determination is the Carbon Credits (Carbon Farming Initiative) (Reforestation and Afforestation) Methodology Determination 2013.

1.2 Commencement

This Determination is taken to have come into force on 1 July 2010.

1.3 Definitions

In this Determination:

abatement potential—see section 2.3.

Act means the Carbon Credits (Carbon Farming Initiative) Act 2011.

actual location coordinates means spatial coordinates that are collected on the ground using a global positioning system, and which define the location of plots, biomass sample plots and biomass sample trees.

actual plot size means the area of a plot as physically measured on the ground.

allometric data range means the range between the smallest and largest predictor measures included within an allometric dataset.

allometric dataset means predictor measures and biomass measurements recorded from biomass sample trees which are used to develop an allometric function.

allometric domain means the specific conditions under which an allometric function is applicable.

<table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:89.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.028.png" width="31" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:312.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">degrees of freedom for calculating the confidence interval for the net abatement amount for a project for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:89.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:317.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">reporting period, as a calendar date.</td></tr><tr><td style="width:89.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.029.png" width="114" height="22" alt="" style="vertical-align:middle">=</td><td style="width:312.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the carbon stock change for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equations 3c and 3d.</td><td style="vertical-align:top"></td></tr><tr><td style="width:89.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.031.png" width="82" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:312.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">number of plots measured for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum during reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:100.55pt"></td><td style="width:323.05pt"></td><td style="width:4.8pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.036.png" width="95" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:311.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the carbon stock change for a project area for reporting period, in tonnes of CO2-e (t CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.037.png" width="110" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:311.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the carbon stock change for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equations 3c and 3d.</td><td style="vertical-align:top"></td></tr><tr><td style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:312.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">reporting period, as a calendar date.</td></tr><tr><td style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:311.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">number of strata.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:104.65pt"></td><td style="width:322.1pt"></td><td style="width:1.65pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:426.75pt; border-collapse:collapse"><tbody><tr><td style="width:91pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.046.png" width="108" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:308.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the carbon stock change for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:91pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.047.png" width="90" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:308.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the initial carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum in tonnes of CO2‑e (t CO2-e), calculated in accordance with Equation 4b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:91pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.048.png" width="110" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:308.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for the closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:91pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:314.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">first reporting period in which the stratum is referenced in an offsets report, as a calendar date.</td></tr><tr><td style="width:91pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"></td><td style="width:308.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:101.8pt"></td><td style="width:319.5pt"></td><td style="width:5.45pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:426.15pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:310.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">current reporting period referencing either a full inventory <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">, or a PSP assessment <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, as a calendar date.</td></tr><tr><td style="width:91.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.044.png" width="44" height="21" alt="" style="vertical-align:middle">=</td><td colspan="2" style="width:313.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">reporting period immediately preceding the current reporting period (<img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">) and referencing a full inventory or a PSP assessment, as a calendar date.</td></tr><tr style="height:0pt"><td style="width:102pt"></td><td style="width:2.65pt"></td><td style="width:321.5pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:426.75pt; border-collapse:collapse"><tbody><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.041.png" width="72" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:315.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">initial carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, in tonnes of CO2-e (t CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.040.png" width="92" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:315.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a.</td><td style="vertical-align:top"></td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:318.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">first reporting period for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.052.png" width="100" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:315.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">age of project trees in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, calculated as the difference in absolute years between the planting finish date and the date for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.053.png" width="37" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:315.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">difference in absolute years between the planting finish date for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum and 1 July 2010.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:97.55pt"></td><td style="width:326.05pt"></td><td style="width:3.15pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.070.png" width="119" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, in tonnes of CO2-e (t CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.061.png" width="117" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="2" style="width:284.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">current reporting period during which PSP assessment has been conducted in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">most recent reporting period to reference full inventory in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.071.png" width="142" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for mean ratio of change in PSP carbon stocks for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, calculated in accordance with Equation 9b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.065.png" width="107" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">lower confidence bound for closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2‑e (t CO2-e), calculated in accordance with Equation 7.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.067.png" width="119" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">lower confidence bound for mean ratio of change in PSP carbon stocks for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, calculated in accordance with Equation 8.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.068.png" width="89" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">land area in hectares (ha) occupied by the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum at the end of reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.059.png" width="87" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:282.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">land area in hectares (ha) occupied by the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum at the end of reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:133pt"></td><td style="width:293.45pt"></td><td style="width:1.95pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:426.45pt; border-collapse:collapse"><tbody><tr><td style="width:99.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.065.png" width="107" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:304.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">lower confidence bound for closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:99.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:305.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">most recent reporting period to reference full inventory in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td style="width:99.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.057.png" width="99" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:304.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a.</td><td style="vertical-align:top"></td></tr><tr><td style="width:99.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.073.png" width="28" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:304.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">two-sided students t-value for the 90% confidence level at the appropriate degrees of freedom (<img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> -1), where n is the number of plots assessed in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum during reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:99.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.061.png" width="117" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:304.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for closing carbon stocks for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5b.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:110.15pt"></td><td style="width:315.3pt"></td><td style="width:1pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:115.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.067.png" width="119" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:286.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">lower confidence bound for mean ratio of change in PSP carbon stocks for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:114.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="3" style="width:292.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">current reporting period during which PSP assessment has been conducted in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td colspan="2" style="width:115.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.075.png" width="121" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:286.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">mean ratio of change in PSP carbon stocks for permanent sample plots occurring in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, weighted by the closing carbon stocks in the same permanent sample plots at reporting period <img src="image.076.png" width="30" height="21" alt="" style="vertical-align:middle">calculated in accordance with Equation 9a.</td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:115.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.073.png" width="28" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:286.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">two-sided students t-value for the 90% confidence level at the appropriate degrees of freedom (<img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> -1), where n is the number of permanent sample plots in stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> assessed during reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:115.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.077.png" width="140" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:286.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for mean ratio of change in PSP carbon stocks for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, calculated in accordance with Equation 9b.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:125.2pt"></td><td style="width:0.7pt"></td><td style="width:297.7pt"></td><td style="width:4.8pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.075.png" width="121" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:305.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">mean ratio of change in PSP carbon stocks for permanent sample plots occurring in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle"> weighted by the closing carbon stocks in the same permanent sample plots at reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">.</td></tr><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="2" style="width:305.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">current reporting period during which a PSP assessment has been conducted in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:303.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">most recent reporting period to reference a full inventory in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td><td style="vertical-align:top"></td></tr><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.079.png" width="69" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:305.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">ratio of change in PSP carbon stocks, within the <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle">th permanent sample plot in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">, calculated in accordance with Equation 10.</td></tr><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.081.png" width="64" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:305.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in carbon pools assessed within permanent sample plot p in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 12a.</td></tr><tr><td style="width:100.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:305.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">number of permanent sample plots assessed in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum during reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td></tr><tr style="height:0pt"><td style="width:111.75pt"></td><td style="width:314.7pt"></td><td style="width:1.95pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.077.png" width="140" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:279.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard error for mean ratio of change in PSP carbon stocks for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="2" style="width:284.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">current reporting period during which a PSP assessment has been conducted in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum, as a calendar date.</td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.083.png" width="111" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:279.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">standard deviation of ratio of change in PSP carbon stocks calculated in accordance with Equation 10, for permanent sample plots in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:122.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:279.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">number of permanent sample plots assessed in the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum during reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:133pt"></td><td style="width:290.6pt"></td><td style="width:4.8pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.085.png" width="67" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">ratio of change in PSP carbon stocks within the <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle">th permanent sample plot between reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle"> and reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="3" style="width:334.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">current reporting period during which permanent sample plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> was assessed as part of PSP assessment, as a calendar date.</td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:332.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">most recent reporting period to reference a full inventory in a stratum, as a calendar date.</td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.086.png" width="59" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in carbon pools assessed within permanent sample plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha-1 CO2-e), calculated in accordance with Equation 12b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.087.png" width="67" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in carbon pools assessed within permanent sample plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.015.png" width="23" height="21" alt="" style="vertical-align:middle">, in tonnes per hectare of CO2-e (t.ha-1 CO2-e) and calculated in accordance with Equation 12a.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:83.4pt"></td><td style="width:343.05pt"></td><td style="width:0.3pt"></td><td style="width:1.65pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.086.png" width="59" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in carbon pools assessed within permanent sample plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.016.png" width="25" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">permanent sample plot.</td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.066.png" width="29" height="21" alt="" style="vertical-align:middle">=</td><td colspan="2" style="width:334.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period during which PSP assessment has taken place, as a calendar date.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.100.png" width="30" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in live trees within PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2‑e (t.ha‑1 CO2-e), calculated in accordance with Equation 13.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.101.png" width="53" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in live fire affected trees within PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 14.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.102.png" width="38" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in dead standing trees within PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 15.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.103.png" width="61" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in dead standing fire affected trees within PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 16.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.104.png" width="33" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in litter within PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 17.</td></tr><tr><td colspan="2" style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.105.png" width="58" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">carbon stocks in fallen dead wood in PSP <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 18.</td></tr><tr style="height:0pt"><td style="width:83.4pt"></td><td style="width:1.65pt"></td><td style="width:343.35pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:453.6pt; border-collapse:collapse"><tbody><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.102.png" width="38" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:333pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">carbon stocks in dead standing trees within plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.115.png" width="38" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:357.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">carbon fraction of biomass in dead standing trees as a proportion and applying a value of 0.5.</td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.109.png" width="19" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:357.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">area of plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in hectares (ha).</td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.116.png" width="39" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:357.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">total biomass in dead standing trees within plot <img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> in kilograms of dry matter, calculated in accordance with Equation 21.</td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.080.png" width="9" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:357.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">plot identification number.</td></tr><tr style="height:0pt"><td style="width:85.05pt"></td><td style="width:343.8pt"></td><td style="width:24.75pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.138.png" width="33" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">project emissions for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, in tonnes of CO2-e (t CO2‑e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.139.png" width="60" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">fuel emissions for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 24.</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.140.png" width="59" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">fire emissions for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th fire affected stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2‑e (t CO2‑e), calculated in accordance with Equation 26d.</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.003.png" width="10" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">the number of strata in the project.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:85.05pt"></td><td style="width:342.4pt"></td><td style="width:0.95pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.144.png" width="62" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">emissions for each fossil fuel type (<img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">) and each greenhouse gas (<img src="image.146.png" width="9" height="21" alt="" style="vertical-align:middle">), being carbon dioxide, methane or nitrous oxide, for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="3" style="width:332.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.149.png" width="45" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">the quantity of fossil fuel type (<img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">) combusted for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th stratum during reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in kilolitres.</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.150.png" width="25" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:331.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">energy content factor of fossil fuel type (<img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">) in gigajoules per kilolitre.</td><td style="vertical-align:top"></td></tr><tr><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.151.png" width="41" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:327.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">emission factor for each gas type (<img src="image.146.png" width="9" height="21" alt="" style="vertical-align:middle">) for fossil fuel type (<img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">) in kilograms of CO2-e per gigajoule.Note Emissions from fossil fuel use must be estimated using the energy content and emission factors outlined in Schedule 1, Part 3 of the National Greenhouse and Energy Reporting (Measurement) Determination 2008, as amended from time to time.</td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:85.05pt"></td><td style="width:338.55pt"></td><td style="width:3.85pt"></td><td style="width:0.95pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:56.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.162.png" width="53" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:348.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">amount of N2O emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:56.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:350.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:56.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.153.png" width="48" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:348.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">weight of elemental carbon emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> as a result of the fire for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, in tonnes of carbon (t C), calculated in accordance with Equation 26a.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:66.95pt"></td><td style="width:359.2pt"></td><td style="width:2.25pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:453.6pt; border-collapse:collapse"><tbody><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.164.png" width="61" height="22" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:345.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">fire emissions for the <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle">th fire affected stratum during reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e).</td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:320.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td><td style="vertical-align:top"></td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.160.png" width="52" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:320.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">amount of CH4 emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 26b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:86.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.162.png" width="53" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:320.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">amount of N2O emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 26c.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:97.55pt"></td><td style="width:330.85pt"></td><td style="width:25.2pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:108pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.166.png" width="66" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:294.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for weight of elemental carbon emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> as a result of the fire for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, in tonnes of carbon (t C).</td><td style="vertical-align:top"></td></tr><tr><td style="width:108pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:298.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:108pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.167.png" width="123" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:294.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for mean plot carbon stocks for plots within non-fire affected stratum <img src="image.146.png" width="9" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha-1 CO2-e), calculated in accordance with Equation 11b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:108pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.096.png" width="122" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:294.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for mean plot carbon stocks for plots within fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes per hectare of CO2-e (t.ha-1 CO2-e), calculated in accordance with Equation 11b.</td><td style="vertical-align:top"></td></tr><tr><td style="width:108pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.156.png" width="33" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:294.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">land area occupied by fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> at the end of reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, in hectares (ha).</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:118.8pt"></td><td style="width:305.15pt"></td><td style="width:4.45pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.170.png" width="70" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:329.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for the amount of methane (CH4) emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle">, in tonnes of CO2-e (t CO2‑e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:334.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.166.png" width="66" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:329.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for weight of elemental carbon emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> as a result of the fire for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of carbon (t C), calculated in accordance with Equation 27a.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:83.4pt"></td><td style="width:340.2pt"></td><td style="width:4.8pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:428.4pt; border-collapse:collapse"><tbody><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.172.png" width="71" height="22" alt="" style="vertical-align:middle"> =</td><td style="width:329.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for the amount of nitrous oxide (N2O) emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of CO2-e (t CO2‑e).</td><td style="vertical-align:top"></td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:334.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">reporting period, as a calendar date.</td></tr><tr><td style="width:72.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><img src="image.166.png" width="66" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:334.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">standard error for weight of elemental carbon emitted from fire affected stratum <img src="image.030.png" width="6" height="21" alt="" style="vertical-align:middle"> as a result of the fire for reporting period <img src="image.014.png" width="16" height="21" alt="" style="vertical-align:middle"> in tonnes of carbon (t C), calculated in accordance with Equation 27a.</td></tr><tr style="height:0pt"><td style="width:83.4pt"></td><td style="width:340.2pt"></td><td style="width:4.8pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:430.65pt; border-collapse:collapse"><tbody><tr><td style="width:44.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.193.png" width="31" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:350.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">weighted residual in kilograms (kg) for tree <img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">.</td><td style="vertical-align:top"></td></tr><tr><td style="width:44.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle"> =</td><td colspan="2" style="width:364.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">a biomass sample tree or a test tree.</td></tr><tr><td style="width:44.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.195.png" width="16" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:350.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">biomass in kilograms (kg) for tree <img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle"> measured through destructive sampling.</td><td style="vertical-align:top"></td></tr><tr><td style="width:44.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.196.png" width="26" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:350.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">biomass in kilograms (kg) for tree <img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle"> predicted from the allometric function.</td><td style="vertical-align:top"></td></tr><tr><td style="width:44.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><img src="image.197.png" width="17" height="21" alt="" style="vertical-align:middle"> =</td><td style="width:350.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff">weighting factor applied to tree <img src="image.145.png" width="6" height="21" alt="" style="vertical-align:middle">, calculated in accordance with Equation 32c.</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:55.05pt"></td><td style="width:361.45pt"></td><td style="width:14.15pt"></td></tr></tbody></table> ```

=	biomass for a tree in kilograms of dry matter.
=	the ith of p predictor measure(s) for estimating biomass within a tree.
, =	constants derived through regression analyses, .

Carbon pools and emission sources	Greenhouse gas
Emissions from fuel use:project forest establishment and management activities occurring within the project area	Carbon dioxide (CO2)Methane (CH4)Nitrous oxide (N2O)
Emissions from fires occurring within the project area	Methane (CH4)Nitrous Oxide (N2O)For a single pre-plant prescribed burn: not accounted for.CH4 and N2O arising from the burning of project trees included where fire event affects >10 hectares of a stratum within a reporting period.
Above-ground and below-ground live project tree biomass (including fire affected).	Carbon dioxide (CO2)
Above-ground dead standing project tree biomass (including fire affected).	Carbon dioxide (CO2)This is optional
Litter and fallen dead wood.	Carbon dioxide (CO2)This is optional

=	half the width of the 90% confidence interval for net abatement amount for a project for reporting period in tonnes of CO2-e (t CO2-e).
=	reporting period, as a calendar date.
=	standard error for net abatement amount for a project for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 1c.
=	two-sided students t-value for the 90% confidence level with the appropriate degrees of freedom, calculated in accordance with Equation 1d.

=	standard error for net abatement amount for a project for reporting period in tonnes of CO2-e (t CO2-e).
=	reporting period, as a calendar date.
=	standard error for carbon stock change for a project for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 2b.
=	standard error for project emissions for reporting period in tonnes of CO2‑e (t CO2-e), calculated in accordance with Equation 23b.

=	carbon stock change for the th stratum for reporting period in tonnes of CO2-e (t CO2-e).
=	closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a.
=	initial carbon stocks for the th stratum in tonnes of CO2-e, calculated in accordance with Equation 4a.
=	first reporting period for the th stratum, as a calendar date.

Subdiv 73.1 Information that must be included in the first offsets report

Get a plain-English read of Subdiv 7

=	carbon stock change for the project for reporting period in tonnes of CO2-e (t CO2-e).
=	carbon stock change for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equations 3a and 3b.
=	reporting period, as a calendar date.
=	number of strata.

=	carbon stock change for the th stratum for reporting period in tonnes of CO2-e (t CO2-e).
=	closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a or 6a.
=	closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a or 6a.
=	current reporting period referencing either a full inventory , or a PSP assessment , as a calendar date.
=	reporting period immediately preceding the current reporting period () and referencing a full inventory or a PSP assessment, as a calendar date.

=	standard error for initial carbon stocks for the th stratum, in tonnes of CO2-e (t CO2-e).
=	standard error for closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equations 5b and 6b.
=	first reporting period for the th stratum, as a calendar date.
=	age of project trees in the th stratum at the end of reporting period , calculated as the difference in absolute years between the planting finish date and the date at the end of reporting period .
=	difference in absolute years between the planting finish date for the th stratum and 1 July 2010.

=	closing carbon stocks for the th stratum for reporting period , in tonnes of CO2-e (t CO2-e).
=	most recent reporting period during which full inventory has taken place in the th stratum, as a calendar date.
=	mean plot carbon stocks for plots within the th stratum for reporting period in tonnes of CO2-e per hectare (t.ha‑1 CO2-e), calculated in accordance with Equation 11a.
=	land area in hectares (ha) occupied by the th stratum at the end of reporting period .

=	standard error for closing carbon stocks for the th stratum for reporting period , in tonnes of CO2-e (t CO2-e).
=	most recent reporting period to reference full inventory in the th stratum, as a calendar date.
=	standard error for mean plot carbon stocks in the th stratum for reporting period in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 11b.
=	land area in hectares (ha) occupied by the th stratum at the end of reporting period .

=	closing carbon stocks for the th stratum for reporting period , in tonnes of CO2-e (t CO2-e).
=	lower confidence bound for closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 7.
=	current reporting period during which a PSP assessment has been conducted in the th stratum, as a calendar date.
=	most recent reporting period to reference full inventory in the th stratum, as a calendar date.
=	lower confidence bound for mean ratio of change in PSP carbon stocks for permanent sample plots in the th stratum for reporting period , calculated in accordance with Equation 8.
=	closing carbon stocks for the th stratum for reporting period in tonnes of CO2-e (t CO2-e), calculated in accordance with Equation 5a.
=	land area in hectares (ha) occupied by the th stratum at the end of reporting period .
=	land area in hectares (ha) occupied by the th stratum at the end of reporting period .

=	mean plot carbon stocks for plots within the th stratum for reporting period in tonnes per hectare of CO2-e (t.ha‑1 CO2‑e).
=	reporting period, as a calendar date.
=	carbon stocks in carbon pools assessed within plot for reporting period in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equations 12a and 12b.
=	a plot, being either a TSP or PSP.
=	number of plots assessed within the th stratum during reporting period .

=	standard error for mean plot carbon stocks for plots within the th stratum for reporting period , in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	reporting period, as a calendar date.
=	standard deviation of plot carbon stocks, calculated in accordance with Equations 12a and 12b, for plots assessed in the th stratum for reporting period in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	number of plots assessed within the th stratum during reporting period .

=	carbon stocks in carbon pools assessed within plot for reporting period in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	a plot, being either a TSP or PSP.
=	reporting period during which full inventory has taken place, as a calendar date.
=	carbon stocks in live trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 13.
=	carbon stocks in live fire affected trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 14.
=	carbon stocks in dead standing trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 15.
=	carbon stocks in dead standing fire affected trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 16.
=	carbon stocks in litter within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 17.
=	carbon stocks in fallen dead wood in plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e), calculated in accordance with Equation 18.

=	carbon stocks in live trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	carbon fraction of biomass in live trees as a proportion and applying a value of 0.5.
=	area of plot in hectares (ha).
=	total biomass in live trees within plot in kilograms of dry matter, calculated in accordance with Equation 19.
=	plot identification number.

=	biomass for biomass component in kilograms of dry matter.
=	fresh-weight of biomass component in kilograms of wet matter.
=	dry-wet weight ratio of biomass component calculated from the oven dried biomass component or the oven dried sub‑samples of the biomass component.
=	biomass component being, for example, stem, branch, crown, tap root or lignotuber, and lateral roots.

=	carbon stocks in live fire affected trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	carbon fraction of biomass in live fire affected trees as a proportion and applying a value of 0.5.
=	area of plot in hectares.
=	total biomass in live fire affected trees within plot in kilograms of dry matter, calculated in accordance with Equation 20.
=	plot identification number.

=	carbon stocks in dead standing fire affected trees within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	carbon fraction of biomass in dead standing fire affected trees as a proportion and applying a value of 0.5.
=	area of plot in hectares.
=	total biomass in dead standing fire affected trees within plot in kilograms of dry matter, calculated in accordance with Equation 22.
=	plot identification number.

=	carbon stocks in litter within plot in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	carbon fraction of dry biomass in litter as a proportion and applying a value of 0.5.
=	total area of land sampled using litter sampling frame for plot , in hectares (ha).
=	wet weight of the bulked sample for litter collected from plot , in kilograms (kg).
=	dry-wet weight ratio of litter calculated from sub-samples collected on the same day that plot was assessed.
=	plot identification number.

=	carbon stocks in fallen dead wood within plot , in tonnes per hectare of CO2-e (t.ha‑1 CO2-e).
=	carbon fraction of dry biomass in fallen dead wood as a proportion and applying a value of 0.5.
=	wet weight of fallen dead wood collected from plot , in kilograms (kg).
=	dry-wet weight ratio of fallen dead wood calculated from sub‑samples collected on the same day that plot was assessed.
=	area of plot , in hectares (ha).
=	plot identification number.

=	total biomass in live trees within plot , in kilograms of dry matter.
=	biomass of th live tree within plot , in kilograms of dry matter.
=	plot identification number.
=	number of live trees within plot .

=	total biomass in live fire affected trees within plot , in kilograms of dry matter.
=	biomass of th live tree within plot , in kilograms of dry matter.
=	plot identification number.
=	number of live fire affected trees within plot .

=	total biomass in dead standing trees within plot , in kilograms of dry matter.
=	biomass of the th dead standing tree in plot , in kilograms of dry matter.
=	plot identification number.
=	number of dead standing trees in plot .

=	total biomass in dead standing fire affected trees within plot , in kilograms of dry matter.
=	biomass of the th dead standing fire affected tree in plot , in kilograms of dry matter.
=	plot identification number.
=	number of dead standing fire affected trees in plot .

=	standard error for project emissions for reporting period , in tonnes of CO2-e (t CO2‑e).
=	reporting period, as a calendar date.
=	standard error for fire emissions for the th fire affected stratum for reporting period in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 27d.
=	the number of strata in the project.

=	fuel emissions for the th stratum for reporting period , in tonnes of CO2-e (t CO2‑e).
=	reporting period, as a calendar date.
=	emissions for each fossil fuel type () and each greenhouse gas (), being carbon dioxide, methane or nitrous oxide, for the th stratum for reporting period in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 25.
=	greenhouse gas type, being carbon dioxide, methane or nitrous oxide.
=	number of different types of fossil fuel ().
=	number of different gas types () emitted.

=	amount of CH4 emitted from fire affected stratum for reporting period , in tonnes of CO2-e (t CO2‑e).
=	reporting period, as a calendar date.
=	weight of elemental carbon emitted from fire affected stratum as a result of the fire for reporting period in tonnes of carbon (t C), calculated in accordance with Equation 26a.

=	standard error for fire emissions for the th fire affected stratum for reporting period , in tonnes of CO2-e (t CO2‑e).
=	reporting period, as a calendar date.
=	standard error for the amount of methane (CH4) emitted from fire affected stratum for reporting period in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 27b.
=	standard error for the amount of nitrous oxide (N2O) emitted from fire affected stratum for reporting period in tonnes of CO2-e (t CO2‑e), calculated in accordance with Equation 27c.

=	coefficient of variation, as a percentage.
=	standard deviation for the sample population, in tonnes per hectare of CO2-e (t.ha-1 CO2-e).
=	mean value calculated for the sample population, in tonnes per hectare of CO2-e (t.ha-1 CO2-e).

=	minimum number of plots required, rounded up to nearest whole number.
=	coefficient of variation as a percentage, calculated in accordance with Equation 29a.
=	two-sided students t-value for the 90% confidence level at the appropriate ( -1, where m is the number of plots in the sample population used to estimate CV) degrees of freedom.
=	target probable limit of error, as a percentage.

=	total biomass for the biomass sample tree or test tree, in kilograms of dry matter.
=	the number of biomass components within the biomass sample tree or test tree.
=	biomass for biomass component , in kilograms of dry matter, calculated in accordance with Equation 31.

=	variance of weighted residuals in kilograms (kg).
=	weighted residual in kilograms (kg) for tree , calculated in accordance with Equation 32b.
=	a biomass sample tree or a test tree.
=	the number of biomass sample trees or test trees, as a whole number.
=	the number of parameters in the allometric function, as a whole number.

=	weighting factor applied to tree .
=	basal area of tree in square metres (m2).
=	a biomass sample tree or a test tree.

=	F-test statistic.
=	variance of weighted residuals calculated for test trees.
=	variance of weighted residuals calculated for biomass sample trees.

=	number of test trees, as a whole number.
=	number of biomass sample trees used to develop the allometric function, as a whole number.
=	number of parameters in the allometric function, as a whole number.