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Life Cycle Assessment: Principles, Practice and Prospects
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                 Figure 10.1  Schematic of forest biomass circulation system (numerals show tonnes of carbon per
                 hectare per year) (cited in Horne and Matthews 2004).


                 Soils release various gases, particularly when disturbed or the overlying canopy and plant
                 matter is changed, and these can include potent greenhouse gases such as nitrous oxide (N O)
                                                                                          2
                 and methane (CH ) in addition to carbon dioxide. Of course, a shift from agriculture to
                                4
                 forestry may lead to positive greenhouse gas changes, as forests involve less soil disturbance
                 than agricultural land.
                    Time scales, land use prior to and after planting the sequestration crop, the fate of the biomass
                 after harvesting and soil dynamics are all potentially important factors in the calculation of
                 ‘deemed’ net carbon emission reductions or offsets. Clearly, carbon accounting of bio-sequestra-
                 tion projects is contentious and there are various factors which should be taken into account in
                 deeming any carbon offsets. In the following discussion, the example of forestry is used, although
                 the main discussion points are also likely to apply to other forms of bio-sequestration.

                 10.2.1  Forests as carbon sinks
                 Forests are in a state of continuous carbon flux. During natural growth and regeneration,
                 equilibrium is maintained through the carbon dioxide cycle – fixed by plant growth, emitted
                 to air, locked up in soil and removed through weathering. Following forest harvesting and






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