#(!04%2 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND &OREST2ELATED,AND5SE#HANGE ,INDA3(EATH53$!&OREST3ERVICE.ORTHEASTERN2ESEARCH3TATION *AMES%3MITH53$!&OREST3ERVICE0ACIlC.ORTHWEST2ESEARCH3TATION )NTRODUCTION #OMPREHENSIVELARGESCALECARBONACCOUNTINGSYSTEMS ARENEEDEDASNATIONSAGREETOWORKTOWARDREDUCINGTHEIR GREENHOUSE GAS '(' EMISSIONS (OWEVER ADOPTING A STANDARD ACCOUNTING SYSTEM IS DIFlCULT BECAUSE MULTIPLE SCIENCE AND POLICY USES FOR SUCH A SYSTEM HELP FUEL THE DEBATEABOUTTHENATUREOFANAPPROPRIATESYSTEM!CCOUNT ING SYSTEMS MUST ADDRESS ALL MAJOR SOURCES AND SINKS OF '('SORMOREPRAGMATICALLYFOCUSONSUBSETSOFIMPOR TANTSOURCESANDSINKSANDFEATURETRANSPARENTFUNDAMEN TALRULESTHATMAYBEADOPTEDEASILYBYALLNATIONS(ERE WE REVIEW SOME ISSUES IN CARBON ACCOUNTING OF A MAJOR '('SINKFORESTSOILSATANATIONALSCALE3PECIlCALLYWE CONCENTRATEONHOWLANDUSECHANGEANDHARVESTINGAFFECT FORESTSOILCARBONANDHOWTHOSEEFFECTSMAYBEDESCRIBED CLEARLYINANACCOUNTINGSYSTEMTHATISEASYTOUSE /RGANIC CARBON IN SOIL BELOW THE FOREST mOOR IS ONE COMPONENT OF FOREST CARBON THAT IS PARTICULARLY CONTEN TIOUS -EASURING SOIL CARBON IS TIMECONSUMING COSTLY AND OPERATIONALLY DIFlCULT PARTLY BECAUSE VARIABILITY IN SOILS TENDS TO BE HIGH REQUIRING MANY SAMPLES TO STA TISTICALLY TEST RESULTS 2ELATIONSHIPS BETWEEN EASILY CHAR ACTERIZEDABOVEGROUNDVEGETATIONANDBELOWGROUNDSOIL CARBONMAYBEWEAKBECAUSESOILCARBONMAYHAVEBEEN AFFECTEDBYPASTLANDUSELONGAFTERVISUALTRACESOFTHE PREVIOUSUSEDISAPPEAR(OWEVERCARBONPOOLSIZEALONE MAKESFORESTSOILSQUITEIMPORTANTDESPITETHEUNCERTAIN TIES%)!53%0!3OILSOFTHEWORLDAREESTI MATED TO CONTAIN TWICE THE AMOUNT OF CARBON AS IN THE ATMOSPHEREORVEGETATION"OUWMAN 4HE ACCOUNTING FRAMEWORKS DESCRIBED IN THE GLOBAL GUIDELINES FOR NATIONAL GREENHOUSE GAS INVENTORIES RELEASED BY THE )NTERGOVERNMENTAL 0ANEL ON #LIMATE #HANGE)0##/%#$)%!REVISEDININCREAS INGLY DISCUSS SOIL CARBON THEREBY REmECTING THE IMPOR TANCEOFACCOUNTINGFORCARBONINSOIL)NTHE5NITED3TATES "IRDSEY AND (EATH PRESENTED FOREST CARBON ESTI MATES INCLUDING SOIL CARBON IN A TECHNICAL DOCUMENT *OYCE ACCOMPANYING A LARGER ASSESSMENT FRAME WORK THE 53$! &OREST 3ERVICE ANALYSIS FOR THE &OREST AND2ANGELAND2ENEWABLE2ESOURCES0LANNING!CT20! !SSESSMENT 53$!&3 4HESE ACCOUNTING SYSTEMS FEATURE TWO MAIN COMPONENTS INPUT MEASURES OR SAM PLES TO CHARACTERIZE FORESTS AND A CORE OF ASSUMED RELA TIONSHIPSTOESTIMATETHEAMOUNTOFCARBONINTHATFOREST 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n #ARBONISGENERALLYDESCRIBEDASAFUNCTIONOFFORESTAGE AREAVOLUMEORBIOMASS )N THIS CHAPTER WE DISCUSS THE ACCOUNTING SYSTEM BY "IRDSEYAND(EATHUSEDBYTHE20!ANDTHEACCOUNT INGSYSTEMOFTHE)0##.ATIONAL'REENHOUSE'AS)NVEN TORIES FOR SOIL CARBON IN THE FOREST SECTOR AND LAND USECHANGESINVOLVINGFORESTS"ASICASSUMPTIONSARECOM PAREDINLIGHTOFNEWSCIENTIlCSTUDIESONFORESTSOILCARBON 7EOUTLINEIMPORTANTCOMPONENTSINTHEACCOUNTINGFRAME WORKS WITH AN EMPHASIS ON LAND USE CHANGE ACTIVITIES SUCHASAFFORESTATIONDEFORESTATIONANDREFORESTATION7E THENREVIEWRECENTSCIENTIlCDEVELOPMENTSTHATAFFECTSOIL CARBONASSUMPTIONSUSEDTOCALCULATECARBONESTIMATES &OREST#ARBON!CCOUNTING 7EUSETHEPHRASEhSOILCARBONvTOMEANSOILORGANIC CARBONINHORIZONSBENEATHANDNOTINCLUDINGTHEFOREST mOOR5SUALLYSOILBENEATHTHEFORESTmOORISCALLEDMIN ERALSOIL3OMESOILSDEVELOPINGUNDERAWATERLOGGEDCON DITION MAY CONTAIN A HIGH LEVEL OF ORGANIC MATTER AND THESESOILSARECALLEDORGANICSOILSOR(ISTOSOLS4HUSWE CANDIFFERENTIATEBETWEENSOILORGANICCARBONINMINERAL SOILSANDSOILORGANICCARBONINORGANICSOILS3OMESOILS ALSOCONTAINAGREATDEALOFCARBONININORGANICFORMSUCH AS CARBONATES (OWEVER INORGANIC CARBON IS RELATIVELY INERTANDTHEREFOREWEDONOTINCLUDEITINTHISSTUDY #ARBONACCOUNTINGQUICKLYBECOMESCOMPLICATEDINPRAC TICEBECAUSEWEAREMOSTINTERESTEDINCARBONmUXWHICH MAY BE CALCULATED AS CHANGE IN SUCCESSIVE CARBON STOCKS INVENTORIES!TTHESIMPLESTLEVELTWOVARIABLESARENEEDED TOCALCULATENETCARBONmUXINFORESTSAREAANDTOTALCARBON PERAREA-ULTIPLYINGAREAANDCARBONPERAREAYIELDSTOTAL CARBONINVENTORYSTOREDINFORESTS.ETCARBONmUXISTHEN ESTIMATEDBYTHEDIFFERENCEINTOTALCARBONESTIMATEDATTWO CONSECUTIVE TIMES DIVIDED BY THE LENGTH OF TIME BETWEEN INVENTORIES (OWEVER THERE ARE A NUMBER OF METHODS TO MODEL CARBON INVENTORY AND mUX 4HE METHODS VARY BY DATAREQUIREMENTSSYSTEMDElNITIONBOUNDARYCONDITIONS ANDEVENIDENTITYOFCARBONPOOLS4HETWOMETHODSWEDIS CUSSFOCUSPRINCIPALLYONESTIMATINGSTOCKSOFCARBONAND mUXISSIMPLYTHEANNUALDIFFERENCEINSTOCKS $ATA AND INFORMATION ISSUES MAKE FOREST CARBON AC COUNTING PARTICULARLY DIFlCULT )DEALLY A COMPREHENSIVE (EATHAND3MITH 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE ACCOUNTINGSYSTEMWOULDPROVIDETHEBESTESTIMATESFOR '('EMISSIONSASSOCIATEDWITHFORESTS!COMPREHENSIVE SYSTEMWOULDINCLUDETHESECOMPONENTSATTHEBEGINNING OFEACHYEARLIVINGANDDEADTREEBIOMASSCARBONCARBON INSEEDLINGSUNDERSTORYFORESTmOORROOTANDSOILCARBON .ONATIONMEASURESALLTHESECOMPONENTSALTHOUGHSOME NATIONSDOMEASUREMANYITEMSSTRONGLYRELATEDTOTHESE COMPONENTS &URTHER SCIENTISTS DO NOT AGREE ON GEN ERALIZED ASSUMPTIONS THAT MAY BE USED AS A WAY TO CONVERT MEASURED DATA SUCH AS AREA AND VOLUMES TO CARBON 7ITHOUT SCIENTIlC CONSENSUS ON ASSUMPTIONS SOMENATIONSMAYPREFERTOEXCLUDEINCOMPLETEINFORMA TIONWHILEOTHERNATIONSMAYHAVEADEQUATEINFORMATION .O MATTER HOW DETAILED THE INFORMATION THE GOAL IS TO DEVELOPESTIMATESOFTHEAREAOFFORESTANDCARBONPERUNIT AREA 4HECOMPARISONOFTHETWOACCOUNTINGMETHODSDOES NOTINCLUDEAQUANTITATIVEESTIMATEFORMEDUSINGTHE)0## METHOD!SUMMARYOF53CARBONTOTALSFROMPREVIOUS ESTIMATES IS INCLUDED HERE TO PROVIDE SOME PERSPECTIVE ONTHEMAGNITUDESINVOLVED&ORESTSINTHECONTERMINOUS 5NITED 3TATES WERE ESTIMATED TO CONTAIN ABOUT BIL LIONMETRICTONSOFCARBONINSEQUESTERINGMIL LIONMETRICTONSPERYEARINSOILSANDFORESTmOORAND MILLIONMETRICTONSPERYEARINLIVEVEGETATIONSEETABLE "IRDSEYAND(EATH4HESERESULTSINCLUDEDESTI MATESOFFORESTSOFVERYLOWPRODUCTIVITYWHICHTENDTO BE LOCATED IN ARID OR MOUNTAINOUS REGIONS AND ARE FOR THEMOSTPARTNOTMANAGEDCOMMERCIALLYFORTIMBER0RO DUCTIVEFORESTLANDAVAILABLEFORHARVESTISCALLEDTIMBER LAND#ARBONESTIMATESINFORTIMBERLANDINCLUDING TIMBERLANDIN!LASKAAREBILLIONMETRICTONSSEQUES TERINGMILLIONMETRICTONSPERYEARINSOILSANDFOREST mOOR AND MILLION METRIC TONS PER YEAR IN LIVE VEGE TATION SEE TABLE "IRDSEY AND (EATH 4HE TWO TABLESARENOTSTRICTLYCOMPARABLEBECAUSEOFDElNITIONAL CHANGESOVERTIME&ORINSTANCETHECARBONESTIMATESON TIMBERLAND DURING THE PERIOD n ARE NOTICEABLY AFFECTED BY #ONGRESSIONAL DESIGNATION OF SOME TIMBER LANDAS7ILDERNESSANEXAMPLEOFHOWLANDUSECHANGE CANAFFECTAPPARENTCARBONBUDGETS 3OIL#ARBON!CCOUNTING3YSTEMS &OR&ORESTAND,AND5SE#HANGE ! COMPARISON OF TWO CARBON ACCOUNTING METHODS DESIGNED FOR NATIONALLEVEL TOTALS CAN USEFULLY ILLUSTRATE SOMEOFTHELINKSAMONGTHESTATEOFSCIENTIlCUNDERSTAND ING MODEL ASSUMPTIONS AND ASSESSMENT PRIORITIES 4HE lRSTMETHODWASDEVELOPEDTOESTIMATETOTALCARBONINVEN TORY OF 53 FORESTS WITH EMPHASIS ON CHANGE IN STORAGE BROUGHTABOUTBYGROWTHANDMANAGEMENTACTIVITIES4HE SECONDMETHODISFROMANINTERNATIONALEFFORTDESIGNEDTO BEGENERALLYAPPLICABLE)TISFOCUSEDONDETERMININGFOREST '('EMISSIONSINDUCEDBYHUMANACTIVITIES 4HETWOMETHODSARENOTSIMPLYALTERNATEAPPROACHES TO ESTIMATING THE SAME VALUES BUT THERE ARE SOME PAR ALLELSINASSUMPTIONSANDGOALS#OMPARISONSAREESSEN TIALLYQUALITATIVEOVERVIEWSOFTHECONCEPTUALORGANIZATION OF THE TWO METHODS 7E EMPHASIZE ASSUMPTIONS AND APPROACHESTOMODELINGLANDUSECHANGEESPECIALLYAFFOR ESTATION DEFORESTATION AND REFORESTATION !LTHOUGH THE FOCUSOFOURSTUDYISONSOILORGANICCARBONWEALSODIS CUSSCARBONINOTHERCOMPONENTSOFFORESTSBECAUSEOFTEN THESOILCARBONINFORMATIONINEXTRICABLYDEPENDSONOTHER FORESTCOMPONENTS #ARBON%STIMATES5SEDBYTHE20! !SSESSMENT 4HECARBONACCOUNTINGMETHODOF"IRDSEYAND(EATH WASUSEDFORTHE20!ASSESSMENTANDINCLUDED COMPREHENSIVEESTIMATESFORCARBONINALLCOMPONENTSOF 53 FORESTS 4HESE WERE DEVELOPED SPECIlCALLY FOR 53 FORESTLAND AND DESIGNED TO UTILIZE THE EXTENSIVE BASE OF FORESTINFORMATIONINTHISCOUNTRY7ElRSTDISCUSSSOME BASIC ASSUMPTIONS OF THE METHOD AND WE THEN DISCUSS ACCOUNTINGFOREFFECTSOFCHANGESINLANDUSE 4HE ESTIMATES WERE BASED ON FOREST INVENTORIES CON DUCTEDBYTHE53$!&OREST3ERVICE&OREST)NVENTORYAND !NALYSIS0ROGRAM(ANSENETAL7OUDENBERGAND &ARRENKOPF 4HE INVENTORY SURVEY AND ASSOCIATED SAMPLINGERRORSAREDESIGNEDFORMEASURINGTOTALTIMBER VOLUME OVER AN AGGREGATED FOREST AREA &OREST AREAS ARE ESTIMATEDBECAUSETHEYARENEEDEDTOCALCULATEVOLUMES BUTTHEDESIGNOFTHESURVEYDOESNOTREQUIREDESIGNATING SAMPLINGERRORSFORAREAORSOILCARBON!SARESULTFOREST INVENTORY DATA PROVIDE GOOD ABOVETHESTUMP INFORMA TIONYETAREALSOUSEFULFORDERIVINGBELOWGROUNDINFOR MATIONCALCULATEDASASSUMEDFUNCTIONSOFCOLLECTEDDATA 4HEINVENTORYDOESNOTDIRECTLYMEASURESOILCARBON 4HECARBONMODELISBASEDONAGGREGATIONSOFFORESTS WITHIN EACH OF NINE REGIONS OF THE 5NITED 3TATES %ACH AGGREGATION IS CALLED A MANAGEMENT UNIT &OREST TYPE OWNERSHIP AND SOMETIMES PRODUCTIVITY AND PREVIOUS LAND USE DELINEATE EACH MANAGEMENT UNIT 4HE FOREST INVENTORYFOREACHMANAGEMENTUNITINCLUDESNUMBEROF HECTARES AND AVERAGE VOLUME BY AGE CLASS 3OIL CARBON PERHECTAREISESTIMATEDFORMANAGEMENTUNITSACCORDING TO EMPIRICAL RELATIONSHIPS SPECIlC TO MANAGEMENT UNIT CHARACTERISTICS"IRDSEY0LANTINGAAND"IRDSEY 3IMILAR ESTIMATION PROCEDURES ARE ALSO ESTABLISHED FOR OTHERFORESTCARBONPOOLSINCLUDINGCARBONINTREES.ET ANNUALSOILCARBONmUXISCALCULATEDBYMULTIPLYINGHECT ARES OF FOREST BY CARBON PER HECTARE IN EACH OF TWO CON 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE SECUTIVEINVENTORIESANDDIVIDINGTHEDIFFERENCEBYLENGTH OFTHEPERIOD 4HENUMBEROFHECTARESOFFORESTINVENTORYMAYCHANGE ASLANDUSECHANGESBETWEENFORESTANDNONFORESTVEGE TATION3UCHAREACHANGEINmUENCESONmUXAREALLOWEDIN THISMETHODTOPROVIDEANACCURATEACCOUNTINGOFCARBON INTHEFORESTSECTOR)FLANDWASTRANSFERREDINTOTHEAGRI CULTURALSECTORFROMTHEFORESTSECTORTHENITISASSUMEDTHE ADDITIONALHECTARESAREACCOUNTEDFORINAGRICULTURE4HIS APPARENT LOSS OF FOREST SOIL CARBON TO THE ATMOSPHERE IS REALLYONLYATRANSFERTOADIFFERENTSECTOR3IMILARLYIFFOR ESTEDAREAINCREASEDDURINGTHEINTERVALTHISACCOUNTING METHOD PRODUCES AN EFFECT OF ADDITIONAL CARBON SEQUES TRATIONFROMTHEATMOSPHERE)NTHEANDPRIORINVEN TORY ESTIMATES AREAS ARE BASED ON HISTORICAL ESTIMATES FROMFORESTINVENTORIESINTHEPROJECTEDYEARSAREASARE BASEDONLANDUSEPROJECTIONS!LIGETALUSEDINTHE 20!4IMBER!SSESSMENT(AYNESETAL (EATHAND3MITH &IGURE'ENERALIZEDTRAJECTORYOFFORESTMINERALSOILORGANIC CARBON FOLLOWING CLEARCUT HARVEST!DAPTED FROM -OORE ET AL 20!!CCOUNTING3YSTEMAND,AND5SE #HANGE !SSUMPTIONS ABOUT THE DYNAMICS OF SOIL CARBON OVER TIME ARE DISCUSSED IN 0LANTINGA AND "IRDSEY AND "IRDSEYTHESEINCLUDEEFFECTSOFBOTHPREVIOUSLAND USEANDHARVESTING)NITIALSOILCARBONESTIMATESFORFORESTS DEVELOPINGONCROPLANDANDPASTUREnTHATISTHELANDUSEIS CHANGINGFROMCROPLANDORPASTURETOFORESTnWEREDERIVED FROMREGRESSIONEQUATIONSFORSOILORGANICCARBONIN"URKE ETAL2EGIONALESTIMATESWEREBASEDONMEANANNUAL TEMPERATUREANDMEANANNUALPRECIPITATIONFOREACHOFTHE REGIONS ASSUMING PERCENT CLAY AND SILT WERE EQUAL TO PERCENTANDPERCENT"IRDSEYDEVELOPEDACOM PARABLEREGRESSIONEQUATIONFORFORESTLANDWITHTHERESULTS EQUALTOSOILORGANICCARBONOFMATUREFORESTSWHICHWAS ASSUMEDTOOCCURATAGEINTHE3OUTHANDATAGEIN OTHERREGIONS7ITHTHESETHREEBASESOILCARBONESTIMATES THATISFORESTORIGINATINGONCROPLANDPASTUREORFOREST LAND DEVELOPED BY REGION THE DYNAMICS OF SOIL CARBON WITH FOREST GROWTH WERE FUNCTIONS OF PREVIOUS LAND USE ANDTIME&ORESTSREGENERATEDONPASTUREWEREASSUMEDTO STARTATFORESTSTANDAGEWITHSOILCARBONCHARACTERISTIC OFPASTUREANDTHENINCREASELINEARLYASFORESTSAGEDTOTHE AMOUNTOFSOILCARBONFOUNDINMATUREFORESTSTANDSOFTHAT REGION3OILCARBONOFFORESTSREGENERATEDONCROPLANDWAS ESTIMATEDSIMILARLY!FTERCLEARCUTHARVESTATFORESTSTAND AGESOILCARBONISASSUMEDTOEQUALTHECALCULATEDBASE CARBONESTIMATEDECLINEUPTOPERCENT7OODWELLETAL 0ASTORAND0OSTOVERAnYEARPERIODFOL LOWINGHARVESTANDACCUMULATEGRADUALLYTOABASEFOREST CARBONBYMATURITYAPPROXIMATELYYEARS4HESEQUALI TATIVETRENDSINSOILCARBONAREILLUSTRATEDINlGURESAND FORACLEARCUTWITHREFORESTATIONANDHARVESTWITHANON FORESTINTERVALBEFOREREGENERATIONRESPECTIVELY 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n &IGURE'ENERALIZEDTRAJECTORYOFFORESTMINERALSOILORGANIC CARBONAFTERCLEARINGCULTIVATIONANDFORESTREGENERATIONFOLLOW INGABANDONMENT!DAPTEDFROM-OOREETAL -ANAGEMENT UNITS ARE NOT PARTITIONED INTO AREAS OF PREVIOUSLANDUSESOWECANNOTSIMPLYADOPTSOILCARBON ESTIMATESFORFORESTSORIGINATINGONCROPLANDPASTUREOR FORESTLAND 7E CURRENTLY HAVE ONLY GENERAL ESTIMATES OF PREVIOUS LAND USE OVER AN AGGREGATED AREA 4HEREFORE WEIGHTEDAVERAGESOFSOILCARBONWERECALCULATEDBASED ON PERCENTAGES OF PREVIOUS LAND USE ON WHICH CURRENT FOREST WERE REGENERATED 4HESE PERCENTAGES WERE ESTI MATEDUSINGVARIOUS53$!&OREST3ERVICEINVENTORYSTA TISTICS COUPLED WITH ASSUMPTIONS ABOUT MANAGEMENT OWNERSHIP AND REGIONAL INmUENCES "IRDSEY PERSONAL COMMUNICATION )T WAS THE WEIGHTED SOIL CARBON EQUA TIONSTHATWEREUSEDINTHEANALYSIS 4HEEFFECTOFTHEWEIGHTINGPROCEDUREISILLUSTRATEDIN lGURE WHICH SHOWS THE SOIL CARBON TRAJECTORIES FOR PLANTED PINE ON PRODUCTIVE SITES OF DIFFERENT PREVIOUS (EATHAND3MITH 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE A RELATIONSHIP BETWEEN FOREST MERCHANTABLE VOLUME AND SOIL CARBON (OWEVER RELATIONSHIPS WITH FOREST AGE ARE USEDFORSTANDSLESSTHANYEARSOFAGEWHENMERCHANT ABLEVOLUMESAREZEROORCLOSETOZERO6OLUMEISTHOUGHT TO MORE ACCURATELY REmECT THE LEVEL OF SOIL CARBON WHEN CHARACTERIZINGOLDERSTANDS0LANTINGAAND"IRDSEY "IRDSEYAND(EATH 4HE)0##-ETHODOF%STIMATING#ARBON &IGURE 3OIL ORGANIC CARBON M BY FOREST STAND AGE FOR PLANTED PINE ON HIGH PRODUCTIVITY SITES IN THE SOUTHEASTERN 5NITED 3TATES BASED ON OLD ASSUMPTIONS4HE ESTIMATES ARE WEIGHTEDAVERAGESBASEDONPERCENTAGESOFFORESTINPREVIOUS NONFORESTLANDUSE4HISISBUTONEEXAMPLESETOFEQUATIONS AVAILABLEFOREACHCOMBINATIONOFREGIONFORESTTYPEANDOWNER SHIP3OURCE0ERSONALCOMMUNICATION$ATAFROM2ICHARD "IRDSEY0ROGRAM-ANAGER53$!&OREST3ERVICE.ORTHEASTERN 2ESEARCH3TATION2ADNOR0! LAND USE IN THE SOUTHEASTERN 5NITED 3TATES /NE OF THE TRAJECTORIESILLUSTRATESHOWSOILCARBONPERHECTAREWOULD ACCRUE BY AGE FOR FORESTLAND THAT HAD BEEN CLEARCUT AND REPLANTED 4HE SECOND TRAJECTORY REPRESENTS SOIL CARBON PER HECTARE FOR FOREST GROWING ON LAND THAT WAS PREVI OUSLY CROPLAND (OWEVER NEITHER OF THESE TRAJECTORIES ACCURATELYREPRESENTSTHEAGGREGATESOILCARBONTRAJECTORY FOR A MIXTURE OF PREVIOUS LAND USES /N FOREST INDUSTRY LANDSFOREXAMPLEPERCENTOFTHEFORESTLANDWASPRE VIOUSLY FOREST WHILE PERCENT WAS CROPLAND 4HE SOIL CARBONTRAJECTORYISANAVERAGEOFTHECARBONONCLEARCUT FORESTSANDCARBONONCROPLANDWEIGHTEDBYPERCENTAGE OF LAND IN EACH USE 4HIS AVERAGE TRAJECTORY IS LABELED h&ORESTINDUSTRYv4HETRAJECTORYFORh/THERPRIVATEvOWN ERSHIPISBASEDONTHEESTIMATETHATPERCENTWASPREVI OUSLYINCROPLANDANDPERCENTWASPREVIOUSLYFORESTED 3OILCARBONTRAJECTORIESOFOTHERFORESTTYPESANDREGIONS WERECALCULATEDUSINGTHESAMEWEIGHTINGPROCEDURE 0REVIOUS LAND USE HEAVILY INmUENCES SOIL CARBON AS ILLUSTRATEDINlGURE)NTHISEXAMPLESOILCARBONPER HECTAREATAGERANGESFROM-G#PERHAONCROPLAND TO -G # PER HA ON A CLEARCUT !FTER ABOUT YEARS OFFORESTDEVELOPMENTSOILCARBONISABOUT-G#PER HAREGARDLESSOFPREVIOUSLANDUSE!GEISOFTENDIFlCULTTO DETERMINEINNATURALLYREGENERATEDFORESTSANDFORESTLAND ISOFTENNOTFULLYOCCUPIEDBYTREES!LTHOUGHTHISlGURE ILLUSTRATES A RELATIONSHIP BETWEEN SOIL CARBON AND FOREST AGETHEACCOUNTINGMETHODUSEDBY20!OFTENEMPLOYS /NE OF THE OBJECTIVES OF THE )0##/%#$)%! 0RO GRAMMEON.ATIONAL'REENHOUSE'AS)NVENTORIES)0## /%#$)%!WASTODEVELOPADEFAULTMETHOD OLOGYWITHTHECONCURRENCEOFTHEINTERNATIONALSCIENTIlC COMMUNITYWHICHNATIONSCOULDFOLLOWORUSEASGUIDE LINESTOREPORT'('EMISSIONSANDSINKS!GOALWASTOBE BOTHEXTENSIVEANDSIMPLE4HISWOULDPRODUCEAMETH ODOLOGYAPPROPRIATEFORUSEBYANYNATIONYETESTIMATES COULDBEDETERMINEDEVENWITHLIMITEDDATA.ATIONSARE STRONGLY ENCOURAGED TO USE LOCAL INFORMATION IF DOING SO WOULD INCREASE ACCURACY OF ESTIMATES 7E REVIEW THE METHODOLOGY OF THE ,AND 5SE #HANGE AND &ORESTRY ,5#&SECTIONOFTHEGUIDELINES)0##/%#$)%! BY lRST DISCUSSING SOME BASIC ASSUMPTIONS 7E THEN ADDRESS SOME ISSUES OF ACCOUNTING FOR CARBON UNDER CHANGESINLANDUSE #LASSIlCATION OF LAND AND ACTIVITIES ON THAT LAND ARE IMPORTANT lRST STEPS IN THE )0## GUIDELINES !REAS OF FORESTS THAT ARE CURRENTLY NOT SIGNIlCANTLY DISTURBED BY HUMANSAREEXCLUDEDFROMCALCULATIONS4HATISAREASOF LAND WHICH FEATURE A CARBON mUX OF APPROXIMATELY ZERO AREIGNOREDFORCARBONACCOUNTINGPURPOSES4HEDISTINC TIONBETWEENFORESTRYANDOTHERAGRICULTURALACTIVITIESALSO DISTINGUISHESHOWCARBONISCOUNTED4HE,5#&SECTION OF THE GUIDELINES INCLUDES LAND USE CHANGE AND CARBON EMISSIONSFROMAGRICULTURALACTIVITIES4HEREISASEPARATE EXTENSIVE SECTION ON AGRICULTURE HOWEVER IT FOCUSES ON NITROUSOXIDEEMISSIONSFROMAGRICULTURALSOILSEMISSIONS FROM AGRICULTURAL BURNING INCLUDING PRESCRIBED BURNING OF SAVANNAS AND METHANE AND NITROUS OXIDE EMISSIONS FROMDOMESTICLIVESTOCK0RESCRIBEDBURNINGOFSAVANNAS ISHANDLEDINTHEAGRICULTURESECTIONYETBURNINGOFSAVAN NASFORTHEPURPOSEOFCHANGINGLANDUSEISHANDLEDINTHE ,5#&SECTION 4HE)0##GUIDELINESCATEGORIZEFORESTLANDASTROPICAL TEMPERATEORBOREAL7EREVIEWTHEOVERALLMETHODOLOGY !T THE THIRD #ONFERENCE OF THE 0ARTIES IN +YOTO *APAN THE 0ARTIESAGREEDTOCOUNTFORESTCARBONFROMAFFORESTATIONDEFOR ESTATIONANDREFORESTATIONSINCE(OWEVERDElNITIONSFOR THESE THREE TERMS ARE STILL UNDER DISCUSSION SO WE REVIEW THE CURRENTPUBLISHEDGUIDELINES 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE (EATHAND3MITH 4ABLE(EADINGSOFMAJORCATEGORIESFORCHANGESINFORESTANDOTHERWOODYBIOMASSABOVEGROUNDCARBONSTOCKSSUGGESTEDBY )0##FORCALCULATINGNATIONALGREENHOUSEINVENTORIES ,ATITUDE 4EMPERATE "OREAL 4ROPICAL 7OODYBIOMASSSTOCKS 0LANTATIONS #OMMERCIAL /THER .$ 0LANTATIONS /THERFORESTS /THER #HANGESINHARVESTING #ONVERSIONABANDONMENT $OUGLASlR ,OBLOLLYPINE %VERGREEN $ECIDUOUS 3PECIlEDBYUSER #ONIFEROUS "ROADLEAF 'RASSLANDS .$ !CACIASPP %UCALYPTUSSPP 4ECTONAGRANDIS 0INUSSPP 0INUSCARIBAEA -IXEDHARDWOODS -IXEDFASTGROWINGHARDWOOD -OIST 3EASONAL 3PECIlEDBYUSER 3PECIlEDBYUSER -IXED "ROADLEAFCONIFEROUS #ONIFEROUS &ORESTTUNDRA 'RASSLANDSTUNDRA 7ETVERYMOIST -OISTSHORTDRYSEASON -OISTLONGDRYSEASON $RY -ONTANEMOIST -ONTANEDRY 4ROPICAL3AVANNAGRASSLAND .$.ODEFAULTSPECIlED 3OURCE)0##/%#$)%! BUTWEFOCUSONTEMPERATEFORESTSBECAUSETHEYCONSTITUTE THEMAJORITYOF53FORESTLANDS!BOVEGROUNDANDBELOW GROUNDCARBONPOOLSAREESTIMATEDSEPARATELY4EMPORAL RESPONSES TO PERTURBATIONS DIFFER FOR TWO SYSTEMS SEV ERAL DECADES MAY BE NEEDED FOR SOIL CARBON TO RESPOND TO CHANGE AND STABILIZE WHILE ONLY A FEW YEARS MAY BE ADEQUATETODESCRIBERESPONSESOFABOVEGROUNDBIOMASS TOTHESAMECHANGES 4HE DEFAULT APPROACH FOR ESTIMATING ABOVEGROUND CARBONINVENTORIESFEATURESBIOMASSTABULATEDBYTHECAT EGORIESOFFORESTANDOTHERWOODYBIOMASSSTOCKSFOREST ANDGRASSLANDCONVERSIONANDABANDONMENTOFMANAGED LANDS%ACHOFTHESECATEGORIESISFURTHERDIVIDEDBYVEG ETATION TYPES UNDER TROPICAL FOREST AND GRASSLANDS TEM PERATEFORESTANDGRASSLANDBOREALFORESTANDTUNDRAAND OTHER 4HE CATEGORY hFOREST AND OTHER WOODY BIOMASS STOCKSv FEATURES MORE SPECIlC FOREST TYPES 4HE DEFAULT HEADINGSFORTHESETHREECATEGORIESAREDISPLAYEDFORCOM PARISONINTABLE4HECATEGORIESWITHTHEEXCEPTIONOF HARVESTINGWHICHHASNODEFAULTSSPECIlEDAREBASEDON VEGETATIONTYPE 3OIL CARBON EMISSIONS ARE TABULATED BY THE CATEGORIES OFSOILCARBONEMISSIONSFROMMINERALSOILSORGANICSOILS (ISTOSOLS AND LIMING OF AGRICULTURAL SOILS ,IMING IS NOTACOMMONTREATMENTINFORESTRYINTHE5NITED3TATES 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n SO IT IS NOT ADDRESSED HERE /RGANIC SOILS ARE COMMONLY BOG SOILS AND ARE MOST PREVALENT IN LOCALIZED AREAS OF THE 5NITED 3TATES WITH THE LARGEST CONTIGUOUS AREAS IN -INNESOTA,OUISIANAAND&LORIDA-OSTOFTHECHANGEIN ORGANICSOILSISDUETOCULTIVATIONFORAGRICULTUREPARTICU LARLYVEGETABLECROPS4HEDEFAULTHEADINGSFORMINERALAND ORGANICSOILCARBONCATEGORIESAREDISPLAYEDINTABLE .OTETHATSOILCARBONISCLASSIlEDBYCLIMATESOILTYPEAND THEN VEGETATION AND MANAGEMENT SYSTEM!LTHOUGH THE FORESTRELATEDVEGETATIONMANAGEMENTSYSTEMISBROADLY CATEGORIZED FOR EXAMPLE ONE CATEGORY IS FOREST )0## RECOMMENDSTHATFORESTANDGRASSLANDMANAGEMENTSYS TEMSBESUBDIVIDEDINTORELEVANTCATEGORIES 3OILCARBONEMISSIONSAREESTIMATEDBYlRSTMULTIPLY ING THE CURRENT AREA OF A GIVEN VEGETATIONSOIL TYPE MANAGEMENTSYSTEMBYTHEAMOUNTOFSOILCARBONESTI MATEDINEACHHECTARETOPRODUCETOTALSOILCARBONSTOCK 3OILCARBONmUXATADESIGNATEDTIMEINTHEPASTISCAL CULATED FOR THE SAME LAND BASE USING THE AREAS AT THE PREVIOUS TIME AND THEN SUBTRACTING THE PREVIOUS SOIL CARBONTOTALFROMTHECURRENTSOILCARBONTOTAL$IVIDING BYTHELENGTHOFTHEPERIODBETWEENMEASUREMENTSCON VERTSNETSOILCARBONmUXTOANAVERAGEANNUALBASIS4HE CALCULATIONFORNETSOILCARBONmUXISEXPRESSEDINEQUA TIONFORMAS (EATHAND3MITH 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE 4ABLE(EADINGSOFMAJORCATEGORIESSUGGESTEDBY)0##FORCALCULATINGCHANGESINSOILCARBONFORAREASUNDERGOINGLAND USECHANGE 3OIL#ARBON#HANGE )N-INERAL3OIL ,ATITUDE #ARBON%MISSIONS &ROM/RGANIC3OILS #LIMATE 3OILTYPE 6EGETATION ANDMANAGEMENT SYSTEMS 4EMPERATE #OLDDRY (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND .$ #OLDMOIST (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND &OREST &ORESTSETASIDE 7ARMDRY (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND .$ 7ARM -OIST (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND &OREST &ORESTSETASIDE 2EVERTEDFOREST "OREAL .$ .$ .$ 4ROPICAL $RY (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND -OIST (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND &ORESTWOODLAND 0LANTATIONS 7ET (IGHCLAY ,OWCLAY 3ANDY 6OLCANIC 7ETLAND &ORESTWOODLAND !GROFORESTRY 0LANTATIONS #LIMATE 3OILSUSE #OOL 7ARM 5PLANDCROPS 0ASTUREFOREST 5PLANDCROPS 0ASTUREFOREST 3AVANNA !LL 5PLANDCROPS 0ASTUREFOREST .$.ODEFAULTSPECIlED 3OURCE)0##/%#$)%! -ANAGEMENTSYSTEMSINVOLVINGFOREST%XAMPLESOFAGRICULTURALMANAGEMENTSYSTEMSNOTLISTEDINTHISTABLEARESMALLGRAINWITHCONTINUOUSCROPPING HAYIMPROVEDPASTURESUCCESSIONALGRASSLANDIRRIGATEDCROPPINGSYSTEMSANDINTENSIVEGRAINPRODUCTION 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE Soil carbon flux = [∑(Area i ,t × Ci ) − ∑ (Area i ,t − LP ] × Ci ) / LP ;= WHERE!REAITTOTALAREAOFTHEITHVEGETATIONSOILTYPE MANAGEMENT SYSTEM AT TIME T #I SOIL CARBON PER AREA OFTHEITHVEGETATIONSOILTYPEMANAGEMENTSYSTEMAND ,0LENGTHOFPERIODINYEARS )F AREA OF EACH VEGETATIONSOIL TYPEMANAGEMENT SYSTEMDOESNOTCHANGEOVERTHEPERIODTHENSOILCARBON EMISSIONSAREZERO4OTALLANDAREAACROSSALLVEGETATION SOILTYPEMANAGEMENTSYSTEMCATEGORIESSHOULDALWAYS REMAINCONSTANT 4ABLES AND ARE PRESENTED HERE AS EXAMPLES OF THE MAIN VARIABLES OF INTEREST CURRENTLY INCLUDED IN THE )0## GUIDELINES (OWEVER THEY ALSO SHOW THE DICHOT OMYINDUCEDINTHEACCOUNTINGSYSTEMBYTHECHARACTER ISTICSOFTHEUNDERLYINGINVENTORYSYSTEM!BOVEGROUND CARBONISBASEDONVOLUMESOFWOODGROWINGINORHAR VESTEDFROMFORESTSWHILESOILCARBONISBASEDONHECTARES CATEGORIZEDBYLANDUSE4HISSYSTEMBECOMESUNWIELDY WHEN CARBON ACCOUNTING IS FOCUSED ON ONLY A PART OF THELANDBASE4HATISACCOUNTINGFORONLYAFFORESTEDOR DEFORESTED HECTARES CAN BE DIFlCULT WHEN INDEPENDENT VARIABLESPREDICTINGTHEABOVEGROUNDANDBELOWGROUND PORTIONSDONOTCOINCIDE )0##!CCOUNTING3YSTEMAND,AND5SE #HANGE %STIMATESOFMINERALSOILCARBONPERUNITAREAAREBASED ON DEFAULT VALUES PROVIDED IN THE )0## GUIDELINES FOR NATIVEVEGETATIONBYCLIMATICREGIONANDSOILTYPE4HESE ESTIMATESARETHENMULTIPLIEDBYAUSEFACTORTILLAGEFACTOR ANDANINPUTFACTOR4HETILLAGEFACTORISUSEDONLYFORAGRI CULTURALSOILS7HENTEMPERATENATIVESOILSARECULTIVATED SOILSAREASSUMEDTOLOSEPERCENTOFTHESOILCARBONIN THEnCMSOILLAYERWITHTHEEXCEPTIONOFWETSOILSTHAT AREASSUMEDTOLOSEPERCENT&ORESTEDLANDSCLEAREDAND PUT UNDER LONGTERM CULTIVATION ARE ASSUMED TO LOSE PERCENTOFTHESOILCARBON$AVIDSONAND!CKERMAN 3OILSUNDERLONGTERMCULTIVATIONBUTTHENSETASIDEAND NOTMANAGEDFORLESSTHANYEARSAREASSUMEDTOCONTAIN PERCENTLESSSOILCARBONTHANNATIVESOILSSOILSSETASIDE AND NOT MANAGED FOR MORE THAN YEARS ARE ASSUMED TO CONTAIN PERCENT LESS SOIL CARBON THAN NATIVE SOILS (OWEVERSETASIDELANDAPPARENTLYDOESNOTINCLUDELAND PLANTED TO FORESTS 4HE CURRENT DEFAULT ACCOUNTING DOES NOTINCLUDEACCUMULATIONOFCARBONINSOILINPLANTATIONS ESTABLISHEDONPREVIOUSLYUNFORESTEDFORATLEASTTHELAST YEARSLANDS$EFAULTVALUESARELESSLIKELYTOBEUSED BYCOUNTRIESWITHSIGNIlCANTACTIVITIESTHATCANAFFECTSOIL CARBONSUCHASESTABLISHINGPLANTATIONSFOREXAMPLESEE NOTEONPAGEOF6OLUME)0##/%#$)%! 3OILSUNDERIMPROVEDPASTUREGAINPERCENTMORECARBON THANTHESAMESOILUNDERNATIVEVEGETATIONANASSUMPTION 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n (EATHAND3MITH ATTRIBUTEDTOWORKBY&ISHERETAL#ERRIETAL AND'RACEETAL /RGANICSOILSAREHANDLEDDIFFERENTLYTHANMINERALSOILS %STIMATESOFLOSSESOFORGANICSOILSUNDERINTRODUCEDPAS TUREANDFORESTSAVERAGEPERCENTOFTHELOSSRATEUNDER CROPS 4HIS TRANSLATES INTO AN ANNUAL LOSS RATE OF AND -G # PER HA PER YEAR FOR PASTURE OR FORESTLAND INTENSIVELY MANAGED IN COOL TEMPERATE WARM TEMPERATE ANDTROPICALAREAS4HISSIMPLERELATIONSHIPISAGOODILLUS TRATION OF THE STATED )0## GOAL OF GENERALLY APPLICABLE METHODS%MISSIONSARECALCULATEDFORONLYTHOSEHECTARES CURRENTLY UNDER INTENSIVE USE BY MULTIPLYING NUMBER OF HECTARESINEACHLANDUSEBYTHEDEFAULTANNUALLOSS/RGANIC SOILSUNDERNATIVEVEGETATIONARENOTINCLUDEDBECAUSETHEY AREASSUMEDTOHAVESTABLEORINCREASINGCARBONSTOCKS 4HECURRENT)0##METHODEMPLOYSSIMPLEASSUMPTIONS ABOUTTHEDYNAMICSOFSOILCARBON3OILCARBONISPRESUMED TOTENDTOWARDEQUILIBRIUMAFTERMANYYEARSUNDERASPE CIlCLANDUSE3PATIALANDTEMPORALBOUNDSARESETASTHE TOPCMANDWITHINYEARS/NLYSOILCARBONINTHEn CMSOILDEPTHISCONSIDEREDFORBOTHMINERALANDORGANIC SOILS4HISAREATYPICALLYHASTHEGREATESTCONCENTRATIONOF CARBON AND THE FASTEST RESPONSE TIME TO DISTURBANCE 4HE DEFAULTGUIDELINESSUGGESTTHATSOILCARBONSTOCKESTIMATES INCLUDE CARBON IN THE FOREST mOOR LITTER LAYER AS WELL AS CARBONCONTENTTOACMDEPTHBUTATPRESENTTHEDEFAULTS DO NOT ACCOUNT FOR THE LITTER LAYER 4HE )0## GUIDELINE DEFAULT FOR THE LENGTH OF PERIOD BETWEEN INVENTORIES OF AREASFORLANDUSEISYEARSACOMPROMISEFORSIMPLICITY PARTICULARLY IN LIGHT OF LITTLE INFORMATION 4HIS DEFAULT IS BASED ON WORK BY $AVIDSON AND!CKERMAN WHO CALCULATE THAT MOST SOIL CARBON LOSS AFTER CLEARING OCCURS WITHIN YEARS AND WORK BY *ENKINSON WHICH SHOWEDABUILDUPOFSOILCARBONAFTERABANDONMENTOCCURS MORESLOWLY)TISALSOEXPECTEDTHATRESPONSETIMEINSOILS INTHE4ROPICSWOULDOCCURFASTERTHANTHERESPONSETIMEIN THE4EMPERATE:ONE)FASOILCARBONRESPONSETIMELONGER THANYEARSISWARRANTED)0##RECOMMENDSTHATCOHORTS OFAREASBETRACKED&OREXAMPLEPERHAPSLANDABANDONED LESSTHANYEARSAGOSHOULDBEONEGROUPANDLANDABAN DONEDMORETHANYEARSAGOBEANOTHERGROUP #OMPARISONOF!CCOUNTING 3YSTEMS 4HETWOMETHODSn20!AND)0##nAREBASEDONINVEN TORIES OF WOOD VOLUMES AND FOREST AREA 4HESE SAMPLED VARIABLESARECONVERTEDTOCARBONESTIMATESUSINGRELATION SHIPSTAKENFROMSCIENTIlCLITERATURE4HETWOMETHODSCAN POTENTIALLYPRODUCESIMILARESTIMATESOFCARBONBUDGETSFOR (EATHAND3MITH 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE THE5NITED3TATES4HISISPRINCIPALLYDUETOTHEmEXIBILITY OFTHE)0##METHODTOUTILIZE53INVENTORYDATAANDTHE ESTIMATORSDEVELOPEDBY"IRDSEY4HE20!METHOD WASBASEDONANEXTENSIVEDATABASEANDDEVELOPEDTOBE SPECIlC TO 53 FORESTS )N ADDITION TO FOREST IDENTITY AND AREATHISMETHODUSEDAGEANDVOLUMETOPREDICTABOVEG ROUND AND BELOWGROUND POOLS OF CARBON )NDEPENDENT VARIABLESWERECHOSENACCORDINGTOWHATWASCONSIDERED THE BETTER PREDICTOR 4HE )0## METHOD IS CHARACTERIZED BYGENERALITYANDmEXIBILITY4HEMOSTGENERALAPPLICATION USEDAREAANDIDENTITYOFLANDUSEANDVEGETATIONTYPETO DRIVEMODELPREDICTIONS&LEXIBILITYDOESALLOWFORUSEOF ASSUMPTIONSMOREAPPROPRIATEFORLOCALCONDITIONS4HUS SOMEOFTHEELEMENTSOFTHE20!METHODCANBEADOPTED WITHIN THE )0## FRAMEWORK (OWEVER SOIL CARBON ESTI MATESWOULDREMAINLARGELYAFUNCTIONOFAREA %XCLUSIONS FROM FOREST CARBON INVENTORIES ARE PART OF BOTHMETHODS2ELATIVELYUNDISTURBEDAREASAREEXCLUDED FROM CALCULATIONS UNDER )0## RECOMMENDATIONS WITH HUMAN DISTURBANCE AS THE CRITERION 4HE 20! METHOD EXCLUDES AREAS CHARACTERIZED BY LOW PRODUCTIVITY AND THUS LOW mUX PER HECTARE &OR EXAMPLE THE INTERIOR OF THE STATE OF!LASKA IS EXCLUDED FROM THE CARBON CALCULA TIONSUSEDBYTHE20!ASSESSMENT4HEEFFECTOFEXCLUDING LOWERPRODUCTIVITYLANDSINTHE5NITED3TATESISESTIMATED TO ALTER PROJECTED INVENTORIES OF CARBON BY LESS THAN PERCENTSEETABLESAND"IRDSEYAND(EATH !CCOUNTING FOR TOTAL LAND AREA IS IMPORTANT BECAUSE EXAMININGCHANGEDAREAINISOLATIONWILLCAUSEAPPARENT CHANGES IN SOIL CARBON ALTHOUGH THE CHANGES ARE SIMPLY REmECTINGTRANSFERSBETWEENCATEGORIES!FFORESTATIONAND DEFORESTATIONACTIVITIESAFFECTEDCARBONINVENTORYSIMPLY THROUGHTHEMOVEMENTOFAREAINOROUTOFFORESTLANDIN THEACCOUNTINGOFTHE20!METHOD #ARBON INVENTORY OF THESE AFFORESTED AND DEFORESTED LANDS WAS NOT COUNTED WHEN IN THE NONFOREST STATE "ECAUSE THE )0## METHOD MADE A COMPREHENSIVE ESTI MATE TOTAL AREA REMAINED CONSTANT !FFORESTATION AND DEFORESTATIONSIMPLYPRODUCEDATRANSFEROFAREAAMONG LAND USES AND VEGETATION TYPES!LTHOUGH METHODS DIF FEREDSLIGHTLYTHENETEFFECTONCARBONACCOUNTINGWASTHE SAMEFORTHETWOMETHODS 0REVIOUSLANDUSEISANIMPORTANTCONSIDERATIONUNDER BOTHSYSTEMSBUTDIFFERENTEFFECTSAREASSUMEDFORTHETWO METHODS3OILCARBONOFAFFORESTATIONISASSUMEDTOINCREASE INTHE20!ANALYSISFOLLOWINGREGRESSIONEQUATIONSDEVEL OPED BY "IRDSEY WHILE THE )0## METHODOLOGY DOES NOT INCLUDE ACCUMULATION OF SOIL CARBON ON THESE LANDS )0##METHODOLOGYDOESINCLUDESOILCARBONACCUMULATION UNDERDIFFERENTLANDUSESSUCHASIMPROVEDPASTURE)0## ASSUMES SOIL CARBON IS CONSTANT AFTER FOREST HARVEST AND REFORESTATION4HEMETHODUSEDINTHE20!ANALYSISASSUMES THATSOILCARBONDECLINESBYPERCENTINTHEnYEARS AFTERHARVESTANDTHENINCREASESBACKTOTHEBASEAMOUNT BY FOREST AGE )0## METHODS ASSUME A PERCENT LOSSOFSOILCARBONINTHEnCMSOILDEPTHWHENTEMPER ATE NATIVE SOILS ARE CULTIVATED WITH THE EXCEPTION OF WET SOILSWHICHAREASSUMEDTOLOSEMORECARBON4HE20!ANAL YSISCOVEREDONLYTHEFORESTLANDSOAREASOFDEFORESTATION WERECOMPLETELYREMOVEDFROMTHEANALYSIS4HEREFORENO ASSUMPTIONSWEREMADEABOUTTHEEFFECTOFDEFORESTATION ONSOILCARBON)0##RECOMMENDSTHATCOHORTSOFAREASBE TRACKED WHEN SOIL RESPONSE TIME IS LONGER THAN YEARS AND THE 20! ANALYSIS DOES THIS BY TRACKING FOREST AREA BY STAND AGE 4HE DISCUSSION HERE FOCUSES ON QUALITATIVE IMPLICATIONS OF ASSUMPTIONS ABOUT TRENDS IN SOIL CARBON IN RESPONSE TO LAND USE CHANGE &URTHER DETAIL REQUIRES A QUANTITATIVECOMPARISONOFTHETWOMETHODS 4HE 20! ACCOUNTING METHOD DOES NOT DIFFERENTIATE BETWEEN ORGANIC AND MINERAL SOILS NOR DOES IT IDENTIFY WETSOILS4HE)0##METHODDOESMAKETHESEDISTINCTIONS (OWEVER THESE DISTINCTIONS ARE APPLIED MOSTLY TO AGRI CULTURALSOILSINTHE)0##DEFAULTMETHODS)GNORINGTHIS DISTINCTIONPROBABLYAFFECTSTHESOILCARBONRESULTSFORTHE 20!METHODLESSTHANADOPTINGTHEASSUMPTIONTHATSOIL CARBONACCUMULATESUNDERAFFORESTATION 2ECENT$EVELOPMENTS !SSUMPTIONS ABOUT TRENDS IN SOIL CARBON FOLLOWING LANDUSECHANGECANBEIMPORTANTTOCARBONACCOUNTING RESULTS OF BOTH METHODS %ACH METHOD IS DESIGNED TO REmECT EFFECTS OF FORESTRY PRACTICES ON CARBON SEQUESTRA TION 4HUS IT IS IMPORTANT THAT ASSUMPTIONS ABOUT SOIL CARBON DYNAMICS REmECT SCIENTIlC STUDIES -UCH OF THE RELEVANT LITERATURE OVER THE LAST SEVERAL YEARS HAS INDI CATEDTHATREFORESTATIONPRODUCESTRANSIENTCHANGESINSOIL CARBON YET OTHER STUDIES SUGGEST LITTLE CHANGE OCCURS )N THIS SECTION WE lRST DISCUSS SOIL CARBON ASSUMPTIONS USEDINTHE20!ANALYSIS"IRDSEYAND(EATH ANDEXAMINEHOWTHERESULTSWOULDCHANGETOREmECTNO CHANGESINSOILCARBONDUETOHARVESTING7ETHENREVIEW CURRENT LITERATURE FOCUSING ON THE EFFECTS OF HARVESTING AFFORESTATIONANDDEFORESTATIONONSOILCARBON 3OIL#ARBON!SSUMPTIONS-IDS 4HECARBONANALYSISUSEDINTHE20!!SSESSMENT"IRD SEYAND(EATHWASBASEDONASSUMPTIONSTHATSOIL ORGANIC CARBON DECREASED IN THE lRST n YEARS AFTER HARVESTBYPERHAPSASMUCHASPERCENTWITHAGRADUAL INCREASEASTHEFORESTSTANDAGEDTOMATURITYAROUNDAGE !T ABOUT THE SAME TIME SCIENTIlC CONSENSUS LEANED TOWARD THE THEORY THAT HARVESTING HAD LITTLETONO EFFECT ONSOILCARBON*OHNSON*OHNSONCONCLUDED 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE INHISREVIEWTHATCULTIVATIONOFFORESTEDSOILSRESULTSINA LARGELOSSOFSOILCARBONUPTOPERCENTINMOSTCASES ANDTHATSOILCARBONUSUALLYINCREASESSUBSTANTIALLYWHEN NONFORESTEDLANDREVERTSTOORISPLANTEDTOFOREST#LEAR INGANDCULTIVATIONOFFORESTSWASESTIMATEDTOAFFECTSOIL CARBONREGIONALLYBYPERCENT$AVIDSONAND!CKERMAN ANDTHESESOILCARBONCHANGESOCCURMAINLYINTHE UPPERHORIZONSPROBABLYWITHINTHEnCMSOILDEPTH $EEP MINERAL SOILS WERE SEEN AS PASSIVE CARBON POOLS REMAININGRELATIVELYUNCHANGINGFORHUNDREDSOFYEARS "IRDSEYRECALCULATEDFORESTSOILCARBONTRAJECTO RIESINRESPONSETOTHISDEVELOPMENTINTHESCIENTIlCLIT ERATURE4HEMODELASSUMEDNOHARVESTINGEFFECTONSOIL CARBON WITH A n INCREASE DUE TO LAND USE CHANGE TO FOREST &OR PASTURES BECOMING FORESTED SOIL CARBON AT AGEWASTHEGREATEROFTHEBASEPASTURECARBONORTWO THIRDSOFTHEAVERAGEOFTHEBASEFORESTCARBON&ORCROP LANDS SOIL CARBON AT AGE WAS TAKEN TO BE THE GREATER OF THE BASE CROPLAND CARBON OR HALF THE AVERAGE OF THE BASE FOREST CARBON &IGURE ILLUSTRATES AN EXAMPLE OF SOILCARBONTRAJECTORIESUNDERTHESEREVISEDASSUMPTIONS 4HEEFFECTSOFASSUMPTIONSONSOILCARBONDYNAMICSMAY BE EASILY SEEN BY COMPARING TRENDS IN THE SOLID LINE ON lGUREANDlGURE(OWEVERNOTETHATMUCHOFTHE DIFFERENCEINABSOLUTEMAGNITUDEASOPPOSEDTOTRENDS BETWEENTHElGURESISDUETOCLIMATICANDVEGETATIONDIF FERENCESOFDIFFERENTREGIONSANDFORESTTYPES 2ECENT3CIENTIlC3TUDIESON(ARVESTINGAND 2EFORESTATION%FFECTSON3OIL#ARBON (ARVESTINGMAYAFFECTSOILCARBONTHROUGHLOSSOFNUTRI ENTS TEMPORARY INCREASE OF SLASH INCORPORATED INTO THE SOILBYREMOVALOFTHEBIOMASSCHANGESINSOILPHYSICAL PROPERTIES SUCH AS BULK DENSITY DUE TO PHYSICAL DISTUR BANCEFROMLOGGINGEQUIPMENTANDLOSSOFFORESTCANOPY WHICHAFFECTSTHEMICROCLIMATE0ENNOCKANDVAN+ESSEL 2EFORESTATIONMAYACTTOREVERSETHESEEFFECTS(OW EVER THE ACTUAL ACT OF REGENERATING THE FOREST INCLUDING SITE PREPARATION SUCH AS RIPPING AND VEGETATION CONTROL MAYCAUSESOILCARBONTODECREASE 7E ARE INTERESTED IN CHANGES IN TOTAL SOIL CARBON -G PERHA4OTALSOILCARBONISCALCULATEDBYMULTIPLYINGPER CENT CARBON CONTENT TIMES VOLUME OF SOIL IN A HECTARE $AVIDSONAND!CKERMANPOINTEDOUTTHATEXAMIN INGPERCENTCARBONCONTENTOFSOILONLYADDRESSESPARTOF THE CARBON SEQUESTRATION ISSUE *OHNSONS REVIEW CONCLUDINGTHATHARVESTINGHASLITTLEEFFECTONSOILCARBON WASBASEDONEFFECTSOFACTIVITIESONPERCENTCARBON4HE NUMBEROFRELEVANTSOILCARBONSTUDIESHASINCREASEDSINCE ANDMUCHOFTHERESULTSPRESENTMORETHANSIMPLY hPERCENT CARBONv 4HESE RECENT STUDIES HAVE BEEN MORE RIGOROUSLY DESIGNED SPECIlCALLY FOR SOIL CARBON )MPOR TANTEXPERIMENTALCONSIDERATIONSINCLUDELONGERDURATION 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n (EATHAND3MITH &IGURE3OILORGANICCARBONMBYFORESTSTANDAGEFOR WHITEREDJACKPINEFORESTTYPEINTHENORTHEASTERN5NITED3TATES "IRDSEYUNDERPREVIOUSLANDUSEUSINGUPDATEDASSUMP TIONS4HEESTIMATESAREWEIGHTEDAVERAGESBASEDONPERCENT AGESOFFORESTINPREVIOUSNONFORESTLANDUSE OF STUDY INCLUSION OF GREATER AMOUNT OF THE SOIL PROlLE ANDAGREATERSAMPLESIZETHATISNEEDEDTOREVEALSIGNIl CANTDIFFERENCESUNDEREXTANTVARIABILITY #LEARCUTTING ON THE (UBBARD "ROOK %XPERIMENTAL &OREST IN THE NORTHEASTERN 5NITED 3TATES PRODUCED A NUMBEROFSOILCARBONCHANGES*OHNSON*OHNSONET AL*OHNSONETAL(UNTINGTONAND2YAN .ORTHERNHARDWOODSINHABITTHESITEWITHSOMESPRUCE lRATHIGHERELEVATIONS&ORESTSWERELOGGEDAROUND ANDTHEREWASNOEVIDENCEOFlREORPREVIOUSCULTIVATION ! WHOLETREE HARVEST WAS PERFORMED USING LOCAL COM MERCIALOPERATORSBOLESWEREREMOVEDUSINGRUBBERTIRED SKIDDERS 3OILS WERE INTENSIVELY SAMPLED BEFORE THREE YEARS AFTER AND EIGHT YEARS AFTER CLEARCUTTING 3AMPLING INTENSITY WAS SUCH THAT A n PERCENT CHANGE IN TOTAL MINERALSOILCARBONCOULDBEDETECTED*OHNSONETAL !FTER THREE YEARS TOTAL MINERAL SOIL CARBON INCREASED PERCENTCOMPAREDTOPREHARVESTVALUESWHICHWASNOT STATISTICALLYSIGNIlCANTATP!FTEREIGHTYEARSTOTAL MINERALSOILCARBONDECREASEDPERCENTRELATIVETOPRE HARVEST VALUES SIGNIlCANT AT P 4HE CARBON POOL IN THE n CM LAYER DID NOT DIFFER P FROM PRE HARVEST VALUES BUT THE CARBON POOLS IN THE n AND #HORIZONLAYERSDECREASEDSIGNIlCANTLYP0ER CENT CARBON OF THE ORGANIC MATTER CHANGED SIGNIlCANTLY P AFTER EIGHT YEARS IN SEVERAL OF THE LOWER LAYERS *OHNSON ET AL AND SIGNIlCANT P INCREASES IN BULK DENSITY WERE NOTED IN THE TOP CM AFTER THREE YEARS*OHNSONETAL3URPRISINGLYTHEMINERALSOIL ORGANICMATTERPOOLREMAINEDBASICALLYUNCHANGEDEIGHT YEARSAFTERCUTTING-G#PERHAVERSUS-G#PER HA4HUSMEASURINGONLYSOILORGANICMATTERANDASSUM (EATHAND3MITH 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE INGAlXEDRATIOOFORGANICMATTERTOCARBONMAYOBSCURE THETRUECARBONDYNAMICS 4HECONTRASTBETWEENTHE(UBBARD"ROOKRESULTSAND PREVIOUSSTUDIESTHATSHOWEDNOSIGNIlCANTEFFECTSOFHAR VESTINGONSOILCARBONWASDISCUSSEDBY*OHNSON /NE REASON PROPOSED FOR THE CONTRAST WAS THAT STUDIES MAYDIFFERINSAMPLINGRULESCONCERNINGDISTURBEDAREAS &OR INSTANCE #OVINGTON CAREFULLY EXCLUDED DIS TURBED SITES IN HIS STUDY WHILE &EDERER ALLOWED SOME DISTURBANCE )N THIS STUDY SAMPLES WERE TAKEN ACROSSTHESITEREGARDLESSOFSOILDISTURBANCE(UNTINGTON AND2YANREPORTEDANOTICEABLEAMOUNTOFDISTUR BANCEONTHESITEMAINLYDUETOTHEESTABLISHMENTOFAN EXTENSIVE NETWORK OF LOGGING ROADS -IXTURE OF THE TOP LAYERS MADE DELINEATION OF THE FOREST mOOR AND MINERAL SOILMUCHMOREDIFlCULTANDMAYHAVECONTRIBUTEDTOTHE nCMLAYERINCREASINGINSOILCARBONEIGHTYEARSAFTER HARVEST(UNTINGTONAND2YAN4HEAPPARENTEFFECT OFHARVESTINGONSOILCARBONINMINERALSOILMAYBEMORE DIRECTLYAFUNCTIONOFSOILDISTURBANCEATTHETIMEOFHAR VEST !NOTHER POSSIBLE REASON IS THAT THE USE OF CHRO NOSEQUENCESINSOMESTUDIESMAYINADVERTENTLYINCLUDE UNKNOWNSITESPECIlCEFFECTS 3OIL CARBON DYNAMICS QUALITATIVELY SIMILAR TO THOSE FOUND AT (UBBARD "ROOK HAVE ALSO BEEN IDENTIlED IN OTHER FOREST TYPES AS WELL 6AN ,EAR ET AL COM BINEDSAMPLINGATMOSTLYTHEnCMSOILDEPTHn SAMPLESATTHREETOlVEPERMANENTSAMPLINGLOCATIONSAT SEVERALWATERSHEDSATTHREEDEPTHSWITHMODELEDINFOR MATIONATMOSTLYTHEnCMDEPTH4HEYSTUDIEDSOIL CARBON DYNAMICS AFTER HARVEST OF A YEAROLD LOBLOLLY PINE FOREST ON AN ERODED PREVIOUSLY CULTIVATED SITE IN THE 0IEDMONT OF THE SOUTHEASTERN 5NITED 3TATES 4HEY FOUNDANINCREASINGSOILCARBONTRENDAFTERHARVESTWHICH QUICKLY DECREASED BELOW PREHARVEST CARBON BUT BY YEARSAFTERHARVESTITHADINCREASEDABOVEPREHARVESTSOIL CARBONLEVELS4HISISILLUSTRATEDINlGUREWHICHSOME WHATRESEMBLESTHEOLDERACCEPTEDTHEORYOFSOILCARBON DYNAMICS SHOWN IN lGURE (OWEVER SOME OF THEIR INFORMATIONINTHEnCMHORIZONWASESTIMATEDNOT MEASURED 0ENNOCKANDVAN+ESSELCONDUCTEDASTUDYON CHRONOSEQUENCESTOEXAMINETHEEFFECTSOFCLEARCUTTINGIN SIX ASPENWHITE SPRUCE STANDS IN CENTRAL 3ASKATCHEWAN #ANADA4HEYSAMPLEDFROMTOCM2ESULTSSHOWED ASIGNIlCANTPINCREASEOFPERCENTINSOILCARBON LESS THAN lVE YEARS AFTER THE CLEARCUT WITH A SIGNIlCANT DECREASEOFPERCENTnYEARSAFTERCLEARCUTTINGASCOM PARED TO MATURE FORESTS (OWEVER ONE CAUTION IN INTER PRETINGTHERESULTSISTHATTHEYDIDNOTSEPARATETHEFOREST mOOR FROM THE MINERAL SOIL SURFACE ON CLEARCUT SITES THAT HADBEENPREPAREDFORTREEPLANTING4HESURFACELAYERWAS MISSING OR VERY THIN ON THESE SITES AND IT WAS FELT THAT MEASURING THE FOREST mOOR SEPARATELY WOULD HAVE INTRO DUCEDMOREERRORTHANMEASURINGITWITHTHEMINERALSOIL &IGURE4RENDOFSOILORGANICCARBONAFTERPREHARVESTLOW INTENSITY BURNS AND CLEARCUT HARVEST OF A YEAROLD LOBLOLLY PINESTANDONERODEDSOILFOLLOWING6AN,EARETAL 3AMPLINGFROMACHRONOSEQUENCESUGGESTSANINCREASE INSOILCARBONWITHREFORESTATIONEVENWHERETHETRANSI TORY INCREASE IMMEDIATELY AFTER HARVEST DID NOT APPEAR 5SINGACHRONOSEQUENCE%NTRYAND%MMINGHAM FOUND AN INCREASE IN SOIL CARBON IN THE TOP CM OF $OUGLASlRSTANDSOFINCREASINGAGE4HESTANDSWERECAT EGORIZEDASYOUNGGROWTHABOUTYEARSOLDSECOND GROWTH ABOUT YEARS OLD AND OLDGROWTH FROM TO YEARS OLD 3OIL CARBON ALMOST DOUBLED BETWEEN YOUNGGROWTH AND SECONDGROWTH BUT THE INCREASE WAS NOT SIGNIlCANT AT P 3OIL CARBON OF THE OLD GROWTH WASALMOSTTHREETIMESTHATOFYOUNGGROWTHANDITWAS SIGNIlCANTLYGREATERPTHANBOTHYOUNGERGROUPS 3TRONGSTUDIEDlVECUTTINGTREATMENTSWITHTHREE REPLICATIONSEACHINNORTHERNHARDWOODSINNORTHEASTERN 7ISCONSINUSINGACHRONOSEQUENCEPRETREATMENTVALUES WERE NOT KNOWN FOR EACH TREATMENT 4HE FORESTS WERE LOGGEDINTHEEARLYSANDWEREGENERALLYEVENAGED 4HESTUDYWASINITIATEDINANDHASBEENCONTINUING FORYEARS4HETREATMENTSINCLUDEDREPLICATIONSOFCON TROLDIAMETERLIMITCUTANDTHREELEVELSOFINDIVIDUALTREE SELECTION .O TREES WERE CUT IN THE CONTROL ALL TREES CMANDLARGERWERECUTININTHEDIAMETERLIMITCUT AND HEAVY MEDIUM AND LIGHT INDIVIDUAL TREE SELECTION WASPERFORMEDINAND4HEREWAS NO STATISTICAL DIFFERENCE P IN SOIL CARBON IN THE nCMHORIZONBUTTHEREWASASIGNIlCANTDIFFERENCEIN THE n CM DEPTH AND THERE WAS A TREND OF INCREASING SOILCARBONASBASALAREAINCREASED4HISIMPLIESTHATSOIL CARBON MAY DECREASE WITH INCREASING HARVEST INTENSITY 5NFORTUNATELYBECAUSETHISSTUDYUSESACHRONOSEQUENCE ITMAYBETHATTHESOILCARBONDIFFERENCESBETWEENTREAT MENTSAREDUETOINITIALSITEDIFFERENCESNOTTOHARVESTING INTENSITY 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n 3OIL#ARBON!CCOUNTINGAND!SSUMPTIONSFOR&ORESTRYAND&OREST2ELATED,AND5SE#HANGE /THER STUDIES WERE REVIEWED BUT MAY BE OF LIMITED USEFULNESS7EREWORKEDTHEDATAIN&RAZER-C#OLLAND 0OWERSANDFOUNDSOILCARBONINCREASEDPERCENT BYlVEYEARSAFTERCLEARCUTTINGANDDECREASEDPERCENT BYYEARSAFTERCLEARCUTTINGUNDERREGENERATIONRELATIVE TOANUNCUTAREA(OWEVERTHEREWERENOREPLICATIONSAND THEREFORENOSTATISTICSANDTHEYSAMPLEDONLYTOADEPTH OFCM/LSSONETALSTUDIEDSOILCARBONIN3COTS PINE AND .ORWAY SPRUCE AT FOUR SITES IN 3WEDEN 4HEY EXAMINED THE TOP n CM SOME n YEARS FOLLOWING HARVEST AND BULK DENSITY WAS ASSUMED TO REMAIN CON STANT IN THEIR CALCULATION OF TOTAL SOIL CARBON 4HE THREE TYPESOFHARVESTSSTUDIEDWERECONVENTIONALSTEMHARVEST RESIDUES LEFT ON SITE HARVESTING ALL ABOVEGROUND TREE PARTSEXCEPTNEEDLESANDWHOLETREEHARVESTINGNORESI DUESLEFTONSITE)FWEASSUMEHARVESTINGDIDNOTIMPACT BULK DENSITY SOIL CARBON INCREASED FAIRLY CONSISTENTLY IN THE n CM LAYER BY ABOUT -G # PER HA NOT STATISTI CALLY SIGNIlCANT AT P ON EACH SITE 4HERE WERE NO SIGNIlCANTTRENDSOFHARVESTINTENSITYOVERALLSITESHOW EVERDISTURBANCEFROMHARVESTINGWASCAREFULLYAVOIDED /PERATORS TRIED TO AVOID SOIL COMPACTION AND MIXING OF SOILLAYERS"LACKAND(ARDENSTUDIEDTHEEFFECTOF CLEARCUTTINGINAMIXEDCONIFERSTANDIN#ALIFORNIA4HEY SAMPLEDSOILINTHEnCMLAYERINSTANDSOFSIXDIFFER ENTAGESBUTFOUNDNOSTRONGLYCONSISTENTTREND4HEYDID NOTETHEYOUNGERSTANDSnYEARSOLDINGENERALCON TAINEDMORESOILCARBONTHANTHEOLDGROWTHSTAND4HEY CONCLUDEDTHATOTHERFACTORSBESIDESHARVESTINGCONFOUND RESULTS7EALSOREVIEWEDOTHERSTUDIESBUTWEDECIDED NOTTOINCLUDETHEMBECAUSETHEYINCLUDEDONLYPERCENT CARBON OR WERE LIMITED IN DURATION OR IN DEPTH FOR INSTANCE+NOEPPAND3WANK !FFORESTATIONAND$EFORESTATION 7E REVIEW AFFORESTATION AND DEFORESTATION STUDIES TOGETHER BECAUSE SOILS IN 53 FORESTS ARE GENERALLY ACCEPTEDTOLOSESOILCARBONWHENCLEAREDANDCULTIVATED ANDTHENACCUMULATESOILCARBONAFTERTHELANDISREVEG ETATED WITH FOREST &OREST SOIL EVENTUALLY ACCUMULATES CARBON TO A MAXIMUM LEVEL REGARDLESS OF PREVIOUS LAND USE UNLESS SEVERE EROSION HAS OCCURRED 3IMILARLY EXPECTED DECREASES IN SOIL CARBON PARTLY DEPEND ON USE AFTER DEFORESTATION SUCH AS ANNUAL CROPS PASTURE LAND OR URBAN DEVELOPMENT &OR EXAMPLE AS MENTIONED PRE VIOUSLY $AVIDSON AND !CKERMAN CONCLUDE SOIL CARBONDECREASESREGIONALLYBYPERCENTRANGINGFROM TOPERCENTINTHEENTIRESOILCOLUMNWHENFORESTSARE CLEAREDANDTHELANDCULTIVATED 4HEPERCENTLOSSISGENERALLYACCEPTEDASTHEMAG NITUDEOFSOILCARBONCHANGEFORDEFORESTATIONANDCULTI VATION HOWEVER THE LENGTH OF TIME OVER WHICH THE LOSS TAKESPLACEISSTILLBEINGDEBATED(OWLONGDOESITTAKETO 53$!&OREST3ERVICE'EN4ECH2EP2-23n'42n (EATHAND3MITH &IGURE5PPERANDLOWERRANGEOFDYNAMICSOFSOILCARBON AFTERFORESTREGENERATIONONERODEDCULTIVATEDSOILINTHESOUTH ERN5NITED3TATES!DAPTEDFROM(UNTINGTON REACCUMULATESOILCARBONTOITShMAXIMUMvLEVEL(UN TINGTON STUDIED A CHRONOSEQUENCE OF SITES IN THE 0IEDMONT OF THE SOUTHEASTERN 5NITED 3TATES MEASURING SOILCARBONTOTHEDEPTHOFMFORSOMESITES!NUPPER BOUNDFORSOILCARBONFORACULTIVATEDERODEDFORESTSOIL WAS ESTIMATED USING CURRENT SOIL CARBON IN THE n CMLAYERANDTHELOWERBOUNDWASESTIMATEDUSINGSOIL CARBON IN SIMILAR SOILS CURRENTLY UNDER CULTIVATION IN THEAREA5SINGTHESEUPPERANDLOWERBOUNDS(UNTING TON ESTIMATES A RANGE WITHIN WHICH SOIL CARBON ACCUMULATESAFTERFORESTREGENERATIONONTHESELANDS(IS RESULTSARESHOWNINlGURE(EESTIMATEDANINCREASE OFTO-G#PERHAPERYEARnPERCENTACCU 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