Parties provided views on these issues and other related LULUCF issues (FCCC/SBSTA/2004/MISC.8 and Add.1). SBSTA 21 did not finish consideration of this item and decided to continue its consideration at a future session (FCCC/SBSTA/2004/13, paragraph 34).

SBSTA 19 (FCCC/SBSTA/2003/15, paragraph 24(h)–(k)) noted the aim (in paragraph 1(h) in decision 16/CMP.1) to address the issue that accounting excludes removals resulting from elevated carbon dioxide concentrations above their pre-industrial level, indirect nitrogen disposition and effects of past practices and activities before 1990.  In its response to the COP 7 request, the IPCC indicated that the current scientific understanding of the processes did not allow the elaboration of practical methodologies.