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IPCC Guidelines and UNFCCC Reporting Guidelines
The Revised 1996 IPCC Guidelines and the good practice guidance do not include methodologies of CO2 emissions from the Agriculture Sector, as the net flux of biogenic carbon from lands is to be accounted for under the Land Use, Land-Use Change, and Forestry Sector.
Any CO2 emissions resulting from changes in agricultural soil carbon, including activities such as liming of soils and the cultivation of histosols, should be reported under the Land Use, Land-Use Change, and Forestry Sector (CRF Table 5.D “Emissions and removals from soils”), and methodologies are discussed in chapter LULUCF of the Revised 1996 IPCC Guidelines and the good practice guidance for LULUCF.
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