You should check that each Party has provided in its NIR detailed and transparent documentation of all the changes and recalculations made to its inventory since its last submission. These changes may have made to the actual method (e.g., Tier) used for calculations or it may be because of changes in the way data were collected or the availability of new data. Recalculations and other changes to a Party’s inventory should be due to improvements, and therefore are worthy of praise in review report.

However, you should investigate these changes to be sure they have actually led to improvements and have not accidentally introduced new errors. The generalist(s) on an expert review team should identify all the source and sink categories that have been recalculated in a Party’s inventory and ensure that the appropriate sector experts are investigating the changes to the methods and data used for those categories.

In some cases, intentional changes may have been made that decrease the quality of the Party’s inventory (e.g., because of the elimination of a dataset). In these cases, the Party should be honest as to the problems this change has caused and the steps they are taking to overcome these problems.

CRF Tables 8(a) and 8(b) CRF Tables 8(a) and 8(b) “Recalculation” provide a quantitative summary along with brief explanations on changes in estimates by a Party since their last submission.

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