The decision tree for estimating N₂O emissions from manure management outlines the steps Parties should follow (see Figure 4.4 in the IPCC Good Practice Guidance). The main features of this decision tree are:

• If there is no domestic animal production in the country, Parties should report “not occurring” (NO),
• The Party should use an enhanced livestock characterization for those species that are significant (normally cattle, sheep, swine), particularly if this is a key category. Country specific information on nitrogen excretion rates, type of treatment and emission factors should be used provided the Party has the necessary data and are fully documented. If the category is not key, then default factors could be use to estimate emissions.
• For animal species defined as “not-significant” (normally goats, horses, camels, mules, asses, poultry), it is acceptable to use a basic livestock characterization.