Requirements for the calculation of net project abatement are set out in Part 4 of the Carbon Credits (Reduction of Greenhouse Gas emissions through Early Dry Season Savanna Burning – 1.1) Methodology Determination 2013 (the method).
4.2 (b) of the method states, "if the reporting period consist of more than one calendar year, the calculations…must be performed for each year of the reporting period and summed" to calculate total net abatement for the reporting period.
For multi-year reporting periods net greenhouse gas abatement for the reporting period must be calculated by adding the annual abatement for each year of the reporting period, regardless of whether annual abatement for any year is a positive or negative amount. There is no provision in the methodologies to exclude or 'zero out' project emissions where they are greater than the project baseline in one or more years.
Example
An early dry season savanna fire management project submits its report for a reporting period that includes two years of project activity 2015 and 2016.
Scenario A
The participant calculates the annual project emissions to be as follows:
| Year of Project reporting period | Annual net abatement amount (tonnes CO2-e) |
|---|---|
| 2015 | 20,000 (ie emissions 20,000 tonnes below the baseline) |
| 2016 | -10,000 (ie emissions 10,000 tonnes greater than baseline) |
| Net project Abatement | 10,000 |
The net abatement for the reporting period is 10,000 tonnes CO2-e. In other words, emissions from the project were 10,000 tonnes of CO2-e less than to the baseline.
Outcome A
ACCUs will be issued for 10,000 tonnes CO2-e abatement for the reporting period.
Scenario B
The participant calculates the annual project emissions to be as follows:
| Year of Project reporting period | Annual net abatement amount (tonnes CO2-e) |
|---|---|
| 2015 | 10,000 (ie emissions 10,000 tonnes below the baseline) |
| 2016 | -15,000 (ie emissions 30,000 tonnes greater than baseline) |
| Net project abatement | -5,000 |
In this scenario the net abatement for the reporting period is -5,000 tonnes
CO2-e. In other words, during 2015-2016 the project area saw total emissions increase by 5,000 tonnes of CO2-e, compared to the baseline. In this case, no net abatement has occurred across the reporting period as a result of the project.
Outcome B
No ACCUs will be issued for the reporting period.