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This analysis takes as given that improved information and accounting methods are costly. While costs will vary across different types of improved information -- and are by no means always easy to measure -- they are conceptually straightforward to define. Information's costs include the labor and capital costs necessary to acquire, apply, and verify new information. The costs may be associated with a diverse set of activities, including technical R&D, financial analysis, process engineering studies, software development, inventory controls, and supplier surveys. Depending on the way in which information is used, its costs may either be fixed or marginal, one-time or recurring. The. | ADVANCES IN CLIMATE CHANGE RESEARCH 2 4 178-186 2011 www.climatechange.cn DOI 10.3724 SP.J.1248.2011.00178 I POLICY FORUM Ì Analysis of LULUCF Accounting Rules after 2012 Shuo Liu Yu e Li Qingzhu Gao Yunfan Wan Xin Ma Xiaobo Qin Institute of Environment and Sustainable Development in Agriculture Chinese Academy of Agricultural Sciences Key Opening Laboratory of Agricultural Environment and Climate Change of Ministry of Agriculture Beijing 100081 China Abstract Land use land-use change and forestry LULUCF activities can allow Annex I parties in the Kyoto Protocol to decrease their carbon emission reduction pressure and comparably expanding more emission space for their domestic industries and energy production. The loopholes resulted from LULUCF activity types and specific accounting methods are always argued among the different parties particularly including harvested wood products influences of force majeure threshold values of the reference level and gross-net or net-net accounting methods. For estimating uncertainties in accounting loopholes and to avoid that developed countries take advantage of the accounting loopholes of LULUCF to decrease their emission reduction pressure the LULUCF data submitted from the main developed countries in Annex I including EU 27 Canada Japan and Russia were collected. According to the analysis of these data the loopholes influence the accounting results of LULUCF. The results show that the uncertainty of harvested wood products is excessive. The carbon sink produced by LULUCF activities will increase averagely by at least 30 without force majeure. The threshold values of the reference level of carbon sink should be set to a higher level. The net-net accounting method might be more suitable for LULUCF after 2012. Keywords LULUCF accounting methods after 2012 Citation Liu S. Y. Li Q. Gao et al. 2011 Analysis of LULUCF accounting rules after 2012. Adv. Clim. Change Res. 2 4 doi 10.3724 SP.J.1248.2011.00178. 1 Introduction The .
