F. N₂O Emissions from Agricultural Soils

1. Direct N₂O Emissions
The following sources of anthropogenic nitrogen (N) inputs to soils result in direct N₂O emissions from agricultural soils:

• Application of synthetic fertilizers (F_SN)
• Application of animal manure (F_AM)
• Cultivation of nitrogen-fixing crops (F_BN)
• Crop residues returned to soils (F_CR)
• Soil nitrogen mineralization due to cultivation of organic soils (histosols) (F_OS)
• Others sources of nitrogen, such as sewage sludge, which should be included if sufficient information is available[3]

Because IPCC requires that indirect and direct emissions be estimated separately, you should check to ensure that Parties are not double counting or omitting emissions from applied synthetic fertilizer, animal manure nitrogen, and other sources.

In particular, you should check whether there is consistency in the data reported for total nitrogen in manure with the fraction that volatilizes and leads to indirect emissions of N₂O.