Field (on-site) burning of crop residues, as an agricultural practice, is banned in the majority of Annex I Parties, but is still used in many other countries. Burning of agricultural crop residues as an energy source should be covered in the Energy sector.

When dealing with this source category, special care should be given to avoid double counting as only the fraction of crop residues that are burned in the field to clear the land for the next crop should be included. Other fractions should be accounted for under other categories of the inventory such as:

• N₂O from Agricultural soils (when applied to soils as fertilizers or organic amendments);
• Energy (when burned as fuel);
• Manure management and enteric fermentation (when used to feed animals).