*adapted from https://www.edf.org/sites/default/files/content/SOC-protocol-matrix.xlsx

To create the additionality screening tool for the performance standard test, CAR collated all available data and literature on practice adoption. For practices for which data was not forthcoming, CAR considered it reasonable to assume the given activity was not common practice.  Based on the screening toold, counties are ineligible for single-practice adoption if the penetration rate is >50% based on cropland acres within each county. | Yes | 10 years, renewable 2 times up to 30 years

Note: the crediting period limit applies at the field level. A project could continue indefinitely, provided new fields were added over time.  | Yes, CO2, N2O and CH4 | CO2, N2O and CH4 accounted for via modeling or emission factors | Yes | Project developers must keep required records (data inputs for the calculation of the project emission reductions, including all required sampled data, as well as the results of emission reduction and sequestration calculations from modeling outputs) for 10 years after info is generated or 7 years after it is verified); Data will not be publicly available | ISO-accredited verification bodies trained by the Reserve for this project type are eligible to verify projects | Sampling details provided in SEP protocol | Yes, with the following recommendations: management changes, bulk density, soil texture, soil series, MAP, MAT, aridity, soil wetness index, slope, aspect. These characteristics are recommended, but stratification may be developed by the project developer. | None given | 3 samples per stratrum | No | Minimum of 30 cm recommended to 1 m | Dry combustion | Yes, if using dry combustion to quantify soil organic carbon, any inorganic carbonates must be accounted for using either (1) an acid pretreatment prior to dry combustion analysis or (2) quantification of carbonates using a pressure calcimeter or IR spectroscopy. | Soil sampling must occur every 5 years | Remeasurement allowed on no more than 50% of total number of sample points | Yes, to calculate stocks | Uncertainty deduction = the extent to which the margin of error of the average emissions reduction exceeds 15% of the estimated average emissions redution (takes into account uncertainty related to modeling and sampling/analysis) | In progress, one project listed in public registry (CAR1459) | US Croplands, one project listed | Protocol just published in fall of 2020 so no issued credits yet | | | Verra VM0042 Methodology for Improved Agricultural Land Management v 1.0 | Verra | 2020 | Voluntary Market | International - any geography that encompasses land that is either cropland or grassland at the project start date and remains cropland or grassland throughout the project crediting period. | Project activities for any cropland or grassland include:   (1) Reduced fertilizer application;  (2) Improved water and irrigation management;   (3) Reduced tillage and improved residue management;  (4) Improved crop planting and harvesting (e.g., crop rotations, cover crops);   (5) Improved grazing practices (e.g., rotational grazing)    These 5 practice categories listed are expected to be the main practices however the case can be made for any regenerative ag practices to be included where GHG benefits can be reliably demonstrated. Appendix 1 has a longer non-exhaustive list of practices. | Performance/dynamic baseline - defining a baseline with practices that most appropriately compare the project scenario against what would have happened in the absence of project activities. The baseline is defined using required years of historic management information (a minimum of 3 years and covering at least 1 full crop rotation). A performance benchmark (regional average) is allowed if one is approved by Verra (currently there are non approved due to lack of data).  Baselines in the VCS system are also required to be reassessed every 10 years. Section 9.3 of the methodology meets this requirement stating, "10-year baseline re-evaluation plan, detailing source of regional (sub-national) agricultural production data and procedures to revise the baseline schedule of management activities where necessary." | SOC and bulk density directly measured at t = 0 (or back modeled from measurements collected +/- 5 years of t=0) every 5 years or less; SOC may also be estimated via emerging technologies (remote sensing) with known uncertainty | Yes, biophysical process-based models employed to estimate SOC with direct measures of SOC used as input to model; models can be employed to estimate CH4 and N2O emissions as well | No required model. A stable version of any model must meet requirements for calibration, validation, and the proper setting of uncertainty bounds specific to the project domain (crop types, practice change, and geographies) where the model will be used in a project to issue credits. This is demonstrated by issuing a model Validation Report reviewed and accepted by an indepedent expert approved by Verra. | This protocol uses SOC measurements to set the baseline for modeled estimates of SOC stock changes and then requires measurements of SOC every 5 years (or less). This “Measure and Model” approach uses empirical or process-based models to estimate GHG flux in the SOC pool, CH4 from soil methanogenesis, and N2O from use of nitrogen fertilizer and nitrogen fixing species. This approach requires an approved model as well as a range of data inputs including soil and climate characteristics, agricultural practices implemented, and measured initial SOC stocks. | Every five years or prior to each verification event if less than 5 years | Emissions factors are used in conjunction with project data in the protocol equations. Default emissions factors can also be used for GHGs related to other project activities (Table 5 in protocol). | 30 years. In the VCS Program all AFOLU projects have a longevity of 30 years as established in the AFOLU Non-Permanence Risk Tool. | A number of buffer credits are applied via the VCS AFOLU Non Permanence Risk Tool; When stocks show losses, "procedures in the most current version of the VCS Registration and Issuance Process for loss or reversal events are followed" | Leakage: application of manure from outside the project area (except if manure can be documented to have been diverted from an anaerobic lagoon); productivity declines; displacement of livestock outside the project boundary (# of livestock in project scenario must not be lower than number of livestock in historic period) | Additionality requirement: (1) identify barriers that would prevent the implementation of a change in pre-existing agricultural practices (the project has to establish that the change in practice would NOT occur because of cultural/social barrier) and (2) demonstration that the adoption of the suite of proposed project activities is not common practice (defined as greater than 20% adoption) --> use of a weighted average approach for areas that might have higher rates of adoption for certain practices (e.g. reduced tillage); project must demonstrate that weighted average of multiple practices (reduced tillage + cover cropping, for example) is <20% in the region | Yes | Minimum of 20 years up to a maximum of 100 years, which may be renewed at most 4 times with a total project crediting period not to exceed 100 years | Yes, N2O and CH4 | N2O and CH4 accounted for via modeling or emission factors | Yes | All data collected as a part of monitoring process, including QA/QC data, must be archived electronically and be kept at least for two years after the end of the last project crediting period | All validation/verification is carried out by 3rd party auditors (aka validation/verification bodies; VVBs) | Not specified | No (stratification recommended but not required) | NA | Not specified | Sample unit (i.e., field) | Minimum of 30 cm | Section 9.2 states,"Soil sampling should follow established best practices, such as those found in: Cline, M.G. 1944. Principles of soil sampling. Soil Science. 58: 275 – 288. Petersen, R.G., and Calvin, L.D. Sampling. In A. Klute, editor, 1986. Methods of Soil Analysis: Part 1—Physical and Mineralogical Methods. SSSA Book Ser. 5.1. SSSA, ASA, Madison, WI. | Sampling should follow established best practices (as referenced above) | Soil sampling must occur every 5 years or less | Not specified | Bulk density and soil sampling must occur at the same time to estimate stocks | Uncertainty deduction = the extent to which the half width of the 95% confidence interval, as a percentage of the mean, exceeds the threshold of 15% | Several projects under development | Was developed with Indigo for use on international farms that will enroll in Indigo Carbon | Protocol just published in fall of 2020 so no issued credits yet | | | VM0017 Adoption of Sustainable Land Management (SALM), V 1.0 | Verra | 2011 | Voluntary Market | International (methodology based on the project, "Western Kenya Smallholder Agriculture Carbon Finance Project") | In this methodology, SALM is defined as any practice that increases the carbon stocks on the land. Examples of SALM are (but are not limited to) manure management, use of cover crops, and returning composted crop residuals to the field and the introduction of trees into the landscape. The methodology is applicable to areas where the soil organic carbon would remain constant or decrease in the absence of the projectintroduction of trees into the landscape. | Static baseline: Since the applicability conditions limit the project to lands that are under agricultural pressure and are degrading, it can be conservatively assumed that the baseline removals due to changes in SOC are zero | No | Yes, recommend Roth-C for SOC modeling to a depth of 30 cm; modeling SOC undertaken every five years | Methodology is applicable for use of Roth-C; if other models are used, revisions to estimates of uncertainty are required and the model used must have studies that demonstrate its use for the project region | NA | An Activity Baseline and Monitoring Survey (ABMS) is conducted annually; SOC modeling undertaken every 5 years | Emissions factors for biomass burning, burning of cropland/grassland | 30 years. In the VCS Program all AFOLU projects have a longevity of 30 years as established in the AFOLU Non-Permanence Risk Tool. | A number of buffer credits are applied via the VCS AFOLU Non Permanence Risk Tool; When stocks show losses, "procedures in the most current version of the VCS Registration and Issuance Process for loss or reversal events are followed" | Leakage: use of fuel wood/fossil fuels from non-renewable sources due to decrease in use of manure and/or residuals that may be transfered to fields as part of the project; leakage is determined through the ABMS undertaken annualy during the project period. If ABMS survey data shows that >10% of project households use non-renewable biomass from outside the project then leakage is considered significant and shall be calculated | The project must use the most recent version of the Combined tool to identify the baseline scenario and demonstrate the additionality in A/R CDM project activities | Yes, projects may contain more than one discrete area of land | This is described in the VCS Standard, section 3.8.3, For all other AFOLU projects other than such ALM projects described above, the project crediting period shall be a minimum of 20 years up to a maximum of 100 years, which may be renewed at most four times with a total project crediting period not to exceed 100 years. | Yes, N2O emissions | N2O emissions estimated from synthetic fertilizer use using CDM A/R tool Estimation of direct nitrous oxide emission from nitrogen fertilization (version 01); from N fixing species | Yes | Not mentioned | All validation/verification is carried out by 3rd party auditors (aka validation/verification bodies; VVBs) | Not specified | Stratification recommended for ABMS by crop system, tillage system, use of crop residues, application of manure and clay content of soils and relevant climatic variables as a minimum. | None given | NA | NA | NA | NA | NA | NA | NA | NA | 15% uncertainty deduction: If the uncertainty of soil models is less than or equal to 15% of the mean value calculated at the 95% confidence interval then the project proponent may use the estimated value without any deduction for conservativeness or increase in  sampling. | Yes, in small holder systems | (1) Western Kenya smallholder systems: project involves 60,000 farmers on 45,000 hectares (2) Zambian project COMACO Landscape Mgmt Project registered in 2016 (3) two projects established in India in the Telangana and Beed district (4) Agricultural Soil Carbon Through Improved Grassland Mgmt in New Zealand | First credits in Kenya earned in 2016 and has produced >10,000 verified carbon units since then | | | VM0021 Soil Carbon Quantification Methodology, V 1.0 | Verra | 2012 | Voluntary Market | International | Projects must be grasslands or croplands and are applicable to a range of project activities designed to improve soils, including changes to agricultural practices, grassland and rangeland restorations, soil carbon protection and accrual benefits from reductions in erosion, grassland protection projects, and treatments designed to improve diversity and productivity of grassland and savanna plant communities. | Static - if soils under baseline condition are considered to result in continued degradation, then gains in soil carbon under the baseline scenario do not need to be projected. Therefore, project proponents can conservatively assume that the current carbon content of the soils will continue to be the carbon content of the soils throughout the project crediting period under the baseline scenario. | Yes, and must follow supporting protocol: VMD0021 Estimation of Stocks in the Soil Carbon Pool (see below) . | Yes, DNDC used to model projections of N2O and CH4 from land use activities if project activities are expected to result in increases in emissions over that of baseline | DNDC | Required sampling for soils to measure soil carbon sequestration coupled with modeled estimates for N2O and CH4 (only if project activities are expected to result in signficant increases in these GHGs compared to baseline) | At least once every five years | Yes, if expected change in emissions of N compounds and CH4, measured in CO2e, as a percentage of total project gross GHG benefit is between 0-5% | 30 years. In the VCS Program all AFOLU projects have a longevity of 30 years as established in the AFOLU Non-Permanence Risk Tool. | A number of buffer credits are applied via the VCS AFOLU Non Permanence Risk Tool; When stocks show losses, "procedures in the most current version of the VCS Registration and Issuance Process for loss or reversal events are followed" | Projection of leakage due to displacement of grazing, fodder and agricultural production (displacement of wood harvesting). If livestock grazing decreases under a proejct, project proponents must estimate emissions from displaced livestock. Market leakage is also accounted for if production declines and leads to demand elsewhere outside the project area | Project proponent must demonstrate whether or not the proposed project activity is additional using the latest version of the CDM Combined tool to identify the baseline scenario and demonstrate additionality for A/R CDM project activities | Yes, projects may contain more than one discrete area of land | See VCS Standard, section 3.8.3, For all other AFOLU projects other than such ALM projects described above, the project crediting period shall be a minimum of 20 years up to a maximum of 100 years, which may be renewed at most four times with a total project crediting period not to exceed 100 years. | (1) Livestock/domesticated animal emissions   (2) Soil emissions of N2O and CH4   (3) Emissions from power equipment | (1) If project will involve livestock/domesticated animals emissions expected to increase under project scenario, then project proponents must account for GHG emissions from livestock (VMD0027 Estimation of Emissions from Domesticated Animals)  (2) Estimation of N2O and CH4 if project emissions are expected to be significantly greater than baseline scenario (VMD0029 Emissions of Non-CO2 GHGs from Soils)  (3) Emissions from power equipment quantified using VMD0030 Estimation of Emissions from Power Equipment | Yes, project must sum estimates of GHGs (VMD0035 Methods to Determine the Net Change in Atmospheric GHG Resulting from Project Activities). Emissions reductions that are credited are conservative in that they only account for increases in GHGs (you dont get credit for emissions reductions in N2O for example if a project uses less fertilizer) | Refer to VMD0034 Methods for Developing a Monitoring Plan. | All validation/verification is carried out by 3rd party auditors (aka validation/verification bodies; VVBs) | Yes, VMD0021 Estimation of Stocks in the Soil Carbon Pool, v1.0 for soil sampling | Yes - follow supporting protocol VMD0018 Methods to Determine Stratification, with soil carbon as the relevant variable X.   From VMD0021: This protocol requires a pre-sampling strategy during which project is preliminary divided into strata and soil samples are taken and anlayzed to help determine the required number of samples | 1 or more | Not specified - guidance is that there are enough samples to sufficiently estimate, at the required levels of statistical precision and accuracy, the amount of soil carbon per unit area. Use of pre-sampling strategy and observed variation will help determine required number of samples. Use of statistical tools and/or CDM A/R Methodological Tool Calculation of the number of sample plots for measurements within A/R CDM project activities (AR-AM Tool 03 Version 02 or later version) | Not specified | From VMD0021: Whatever is less: 2 m or the required depth to capture at least 90% of the expected change in soil carbon resulting from the project activity as compared to the baseline (project proponents must start from an expectation of 1m) | From VMD0021: All laboratory procedures must follow the methods given in the most current version of the following manual: Soil Survey Laboratory Methods Manual, Soil Survey Investigations Report No. 42, Version 4.0 by the USDA Natural Resources Conservation Service, dated November 2004, or a standard of equivalent rigor. | From VMD0021: Yes, though project should ensure that increases in inorganic carbon are not the result of the transport of carbonates from outside the project area, or from below the sampled depth, for instance through irrigation or percolation. | Once every 5 years | From VMD0021: Yes, permament plots are established with soils sampled at the same time each year within different locations within the plot; recommend 5-8 samples per plot | From VMD0021: "bulk density samples required for each soil layer (taken from the side of an in-tact soil pit) and potential changes in bulk density (in excess of 5% change from original) must be accounted for to ensure the same amount of soil is sampled at each sampling occasion    Protocol calls for sampling at depth (2m) to be able to account for changes in bulk density/soil mass when calculating soil carbon stocks but doesn't explicitly spell out the ESM approach" | Confidence interval for SOC in each stratum cannot exceed +/- 10% with 90% confidence  Projects must calculate the standard deviation and CI for total carbon for each stratum. Where CI exceeds +/- 10% with 90% confidence, projects can (1) re-stratify and install new monitoring plots (2) increase the number of plots | Yes, The Earth Partners and Shepherd’s Grain – a leading wheat producer group of family farmers – piloted the methodology | 2012 across 7 millions acres in the Palouse and Columbia Plateau region | It appears as though no credits were listed from this project | | | Soil Organic Carbon Framework Methodology v 1.0

This is an over-arching framework under which Soil Carbon Activity Modules will be developed. Gold Standard has 1 SOC Activity Module devloped thus far for reduced tillage | Gold Standard | 2020 | Voluntary Market | International | Encompasses a range of activities/scales that may be more specifically related to management practices depending on SOC Activity Modules (more refined framework for specific practices, e.g. reduced tillage, use of organic amendments); managed cropping systems must have been in place for at least 5 years prior to project implementation; no land use change allowed and no wetlands | Baseline is relevant scenario that represents the continuation of historical land mgmt practices that are being followed at least 5 years before project start date. Land is stratified into modelling units (soil, climate, mgmt) and SOC measurements are taken either directly (Approach 1) or model parameters identified and verified (Approach 2); or IPCC values (Approach 3) | No, but offered as one of three approaches to quantification  (1) Approach 1: On-site measurements to directly document baseline and proejct SOC stocks   (2) Approach 2: datasets, parameters, models from peer reviewed publications to estimate baseline and project SOC stocks  (3) Approach 3: default factors to estimate SOC changes (IPCC) For approaches 2 & 3 direct sampling is required for validation | Yes under Approach 2; Gold Standard is developing guidance for calibration and validation of models | No required model, but any calculation approaches must be from scientific literature (peer review pubs) and RothC and Century are given as examples. If using Approach 2, the model/calculations must be supported by local/regional validation data; if geography is not represented in model, then soil sampling can be undertaken to help validate/parameterize model for use in monitoring | Validation of the model via direct measurement required. | Outlined within each Soil Carbon Activity Module | Yes, under Approach 3 emissions factors developed by IPCC can be used to measure SOC, N2O and CH4 | Permanence required within crediting period; continuation of practices is expected given other benefits of practices that contribute towards SDGs; percentage of credits go to a buffer to mitigate against losses | A fixed percentage of validated and verified credits must be transferred to Gold Standard Compliance Buffer if SOC activity results in sequestratoin (as oppsed to emission reduction activities) | Specific Activity Modules will address leakage but generally relate to (1) shifting crop production to other lands to compensate for yield reductions or (2) emissions from increased C runoff (considered 0 because projects not allowed on wetlands) | All GS projects shall demonstrate that they would not have been implemented without the benefits of carbon certification. Options for assessing additionality (1) CDM Additionality Tool; (2) Activity penetration (the project activity is adopted by maximum 5% of farmers in the reference area; (3) Positive list | Yes | Depending on SOC Activity Module, 5-20 years | Yes, depending on Activity Module (N2O and CH4) but more than 50% of project emission reductions should come from SOC sequestration | Modelling/emissions factors are applied if significant additional greenhouse gas emissions (>5% total) due to project activity (emissions from increased fertilizer use, increase fuel/electricity, other agrochemical emissions) | Yes, emissions reductions account for change in SOC stocks and additional emissions due to project activities and leakage emissions | Electronic archive of all monitoring data collected in last crediting period of up to 2 years | Third party verification by approved VVB | Yes, approved Methodologies include (1) VMD0021 Estimation of Stocks in the Soil Carbon Pool, v1.0 and (2) A protocol for modeling, measurement and monitoring soil carbon stocks in agricultural landscapes. Version 1.1. World Agroforestry Centre (ICRAF), Nairobi | Yes, stratification of baseline and project scenario into modelling units according to: soil type, climate zone, land mgmt/cropping system, input levels (fertilization), and as applicable tillage, soil properties, hydrology, risk of C loss | See approved protocols | See approved protocols | See approved protocols | See approved protocols | See approved protocols | See approved protocols | At least once every 5 years | See approved protocols | See approved protocols | 20% of the mean at 90% confidence - if >20%, then project will receive an uncertainty deduction (calculated uncertainty - 20%) | No, framework was just published in 2020 | | | | | FAO GSOC MRV Protocol | FAO | 2020 | Support protocol | International | Intended for any agricultural land (cropland or grazing) that implements sustainable soil management practices (SSM) that show potential to increase soil carbon stocks and/or decrease GHG emissions | Dynamic performance baseline calibrated with sampling; land management practices in place 5 years prior to project intervention to define business as usual (BAU) - this requires verifiable information sources related to yields, crop rotations, tillage practices, etc | Yes, soils taken for both SOC and labile carbon fractions (particulate organic carbon as operationally defined as 53 micron - 2mm); SOC determination is mandatory and POC is optional | Yes | No, but the same SOC model must be used for all stages of MRV protocol from initial assessment to final monitoring; evidence must be provided (publications, local research studies, ect) demonstrating the use of the model is appropriate for the agroecological zone where the project is located    Multi-model ensemble approach is the preferred option to make predictions for each IA    No specific model is required, but protocol does provide a general standard methodology for RothC because of its widespread use, relative simplicity and fewer data requirements compared to other models | Modeling required every 2 years with soil sampling happening at baseline, t4 and t8 -- integration of modelled estimates and soil sampling integrated every 4 years | Soil samples collected at the baseline and after 4 and 8 years for SOC; POC concentrations ideally every 2 years (0-10cm)   Modeling simulations for SOC up to 30cm for 20 years at time 0 and then every 2 years with local data inputs since project implementation for simulations required (monthly temperature/precipitation/  evapotranspiration, baseline/initial measured SOC stocks, estimated carbon inputs) | Yes, IPCC guidelines used to estimate other GHGs for each IA | Projects are planned for a 4 year duration and can be renewed for another 4 years. | During initial stage of determining the applicability of this protocol to a specific project, projects will identify internal, external, and natural risks for reverals and then outline how the project will mitigate those risks; a 5% risk of reversal discount will be applied to all sequestration/removal projects | MRV does not apply to projects where leakages due to land use change are generated or expected; potential souces of leakage shall be outlined during the intial stage of assessing the project | Preliminary assessment of SOC and GHG is required to show additionality - project must demonstrate higher SOC sequestration without increasing overall net GHG emissions compared to baseline. This is done by using SOC simulation models for a 20 year period using historic and projected activity data collected during initial project assessment. Table A1 illustrates required data to perform the preliminary additionality assessment using RothC | Yes | 4 or 8 years | Yes, N2O from fertilizers, crop residues, grazing; CH4 from enteric fermentation; CO2 from land use change or management, fossil fuels, specific fertilizers | IPCC methodology; estimates performed for each IA; once project has started, measured and collected local data (fertilizer, consumed fuels, residues, livestock stocking) must be used to estimate other GHGs    Estimates at time 0;   Every two years (optional): current (past monitoring period) and projected (20 years) total GHG and annual emissions for the BAU and IS, for each IA, using collected activity data;   Every 4 years: estimate net GHG removals | Total GHG emissions and emission rates are determined for BAU and project to calculate net GHGs | Reports must include all project activities, SOC data (concentrations and stocks), POC data (optional), modelling results from simulations and GHG estimates | Third party verification accredited by FAO | Sampling requirements are defined in this protocol    Pre-sampling suggested (5-10 samples) to get an idea of SOC stock mean value and variability in order to estimate minimum detectable difference (suggested power analysis) | Yes - if no prior information on variability of IA before sampling, then strata of equal area should be used.   If prior information is available, IA should be stratified accordingly still with a minimum of 3 strata --> directed stratified sampling | 3 | Minimum of 5 composite samples per IA; preferably a minimum of 5-15 soil cores to form a composite sample, and a minimum of three strata within each IA. Composite sample should be taken every 10 ha in IAs greater than 50 ha    For directed stratified sampling: a minimum of three composite samples per stratum (a minimum of three strata within each IA), preferably five or more composite samples depending on budget, and a minimum of 5-15 soil cores to form a composite sample. In practical terms a composite sample could be taken every 10 ha in  IAs over 50 ha. | MRV protocol applicable at the farm scale in defined intervention areas (IAs); each IA may involve 1 or several fields, plots or paddocks either within an individual farm or different farms -- more than 1 IA required if areas are "materially different from one another" (i.e. soil type, land use, land form). IA can be any size | Baseline: 0-10 cm and 10-30 cm (mandatory), ideally up to 1 m distinguishing different soil layers | SOC measured by Walkley-Black or dry combustion; spectroscopy and remote sensing estimates of SOC allowed provided proper calibration proceedures | | SOC stocks & BD at baseline, 4 years, 8 years   POC ideally every 2 years | Original locations can be offset by a small distance in subsequent sampling rounds OR new randomly allocated locations within strata can be used (user preference) | Yes, BD required (specifics Annex A5); undisturbed (intact) core method and excavatoin method; does not specify how many BD samples are needed    Because of potential changes in bulk density, it is critical to report stocks on an equivalent soil mass basis | Not explicitly addressed. When determining the number of samples to take, the protocol calls for performing a power analysis at an acceptable level of uncertainty | Yes | Pampas and NW Argentina. Joint CORTEVA-Carbon Group Project "Farmers committed to the climate" launched 2021. Currently, 8 agricultural companies covering about 50 thousand hectares take part of the Program. | Program launched recently. First in the Country. RECSOIL Project is being launched in Mexico by FAO in 2021. | | | Carbon Credits (Carbon Farming Initiative— Measurement of Soil Carbon Sequestration in Agricultural Systems) Methodology Determination | Since publication, the Department responsible for this methodology is now the Department of Industry, Science, Energy and Resources and the minister is the Hon. Angus Taylor. The legislation is administered by the Clean Energy Regulator - an independent statutory authority | 2018 | Voluntary Market enacted through Carbon Credits Act of 2011 | Australia | Eligible mgmt activities include:   1) Applying nutrients to address deficiency (synthetic or non-synthetic)  2) Applying lime (for acidic soils); gypsum (for sodic or magnesic soils)  3) New irrigation  4) Re-establishing or rejuvenating pasture by seeding  5) Establishing and permanently maintaining pasture (when previously none)  6) Altering stocking rate, duration or intensity of grazing  7) Retaining stubble after harvest  8) Converting to reduced or no till  9) Modifying landscape to remediate land  10) Using mechanical means to add or redistribute soil thorugh profile   11) Improvement of land management activities that is new or materially different from equivalent land management activity conducted during the baseline and can expect to sequester more carbon | Static baseline - sampling required to establish baseline | Yes | No | NA | NA | Offsets reporting periods are a minimum of a 6 month period and a maximum of 5 years, but audits are in addition to these offsets reports. Current policy is a minimum of 3 audits although this is being examined for smaller projects. Generally there are between 3 and 5 reasonable assurance audits during the project's 25 year life. | Yes, for other GHGs | 100 years or 25 years; if projects elect for 25 year permanence, then 20% of the carbon credits will be deducted over the 25 year project crediting period (provided you measure increases) | Notification required due to reversals on account of (1) project stopping (2) natural disturbances. Projects must contribute to a risk of reversals buffer (5%) | Applied amendments must come from within a CEA that is part of the project | The newness requirement for a soil carbon project is that the project complies with subparagraph 27(4A)(a)(i) of the Act: "The requirement (the newness requirement) that the project has not begun to be implemented". Specifically within this method - New or materially different to practices undertaken in the 10 years prior to registration, and must provide reasonable assurance that additional atmospheric emissions will be sequestered. | Yes, projects can contain one more carbon estimation area (CEA) | 25 years | Yes, N2O and CH4 from livestock, synthetic fertilizer use, tillage events, soil modification activities, residues, and irrigation if emissions from these activities exceed average levels during baseline period | Default emissions factors | The measured change in soil organic carbon between reporting periods is adjusted by an emissions adjustment to ensure any additional emissions occurring as a result of the project are accounted for in the net abatement calculations. Net abatement is adjusted where project emissions exceed average baseline project emissions. The method includes a project emissions buffer which allows for reduced emissions from a reporting period, relative to the project baseline, to offset any increased emissions in subsequent reporting periods. | All record details stated in section 29 of the method to be retained | Audits must be undertaken by category 2 | The Supplement to the Carbon Credits (Carbon Farming Initiative— Measurement of Soil Carbon Sequestration in Agricultural Systems) Methodology Determination | Yes. It is recommended that each carbon estimation area (CEA) is restratified for each sampling round as new information becomes available. Stratification recommendations: homogenize land with respect to land management, soil type, land form or other variables; variables highly correlated to carbon content are used to inform stratification of each CEA | CEA must be divided into at least 3 strata | At least 3 randomly selected samples in each strata   Samples can be composited across stratra (but only if strata are of equal size), within strata, or analyzed individually | The scale is the CEA (which could be a field or farm) | At least 30 cm extracted in a single core (core can then be split into individual depth layers after removal).     If the soil profile has been altered (e.g. incorporating substances external to the profile, vertically altering the profile through tilling, clay delving, water ponding) then the sampling depth must be at least 10cm below the depth of the profile alteration | Combustion or spectral analysis (but must be calibrated with combustion analysis) | Only mentioned in reference to lime application | Depends on the project - minimum frequency is every year, maximum is every 5 years; first reporting period which will require at least 2 sampling rounds in 5 years (baseline plus one subsequent). | Doesn't specifiy - CEA is divided into strata, which can be rearranged with successive sampling events (unless equal area stratification is used). Samples are randomly located within each stratum | Yes and the protocol also suggests using an equivalent soil mass approach to calculating stocks to account for potential changes in bulk density    BD can be measured using a standard lab approach on soil samples or gamma ray attenuation sensing on intact cores | To address uncertainty, statistical approaches are used to define the level of carbon sequestration associated with a probability of exceedence equal to 60% for a reporting period    Since it is difficult to be confident that the temporal change in carbon stock measured between two points in time reflects a true temporal trend, the change in soil carbon stock at time 1 is discounted to 50% of the calculated change. Once three or more temporal measurements of equivalent mass soil carbon stocks are completed, a regression approach is used to define the rate of equivalent soil mass carbon stock change | Yes | Australia | At 19 Feb 21 - 125 projects registered - 79 under 2018 method and 46 under (now closed to new projects) 2014 method. | | | Carbon Credits (Carbon Farming Initiative— Estimating Sequestration of Carbon in Soil Using Default Values) Methodology Determination | Since publication, the Department responsible for this methodology is now the Department of Industry, Science, Energy and Resources and the minister is the Hon. Angus Taylor. The legislation is administered by the Clean Energy Regulator - an independent statutory authority | 2015 | Voluntary Market enacted through Carbon Credits Act of 2011 | Australia | Project must be carried out on land for which FullCAM data exists; Eligible activities include: sustainable intensification (nutrient mgmt, soil acidity mgmt, irrigation, pasture renovation), stubble retention (more than 30% of crop residue removed in at least 4 of 5 years prior), and conversion to pastures | Static performance baseline (modeled) | Historic management data (e.g. livestock stocking rates, fertilizer rates) used to model the baseline | Yes, this method is based on default rates of soil C change predicted using the FullCAM process-based model that was designed to be nationally applicable | FullCAM model (of which RothC is a submodel) | NA | Offsets reporting periods are a minimum of a 6 month period and a maximum of 5 years, but audits are in addition to these offsets reports. Current policy is a minimum of 3 audits although this is being examined for smaller projects. Generally there are between 3 and 5 reasonable assurance audits during the project's 25 year life. | Default values specific to Australia used to model forest and soil carbon stocks associated with land use management for Australia's GHG inventory | 100 years or 25 years; if projects elect for 25 year permanence, then 20% of the carbon credits will be deducted over the 25 year project crediting period (provided you measure increases) | If a practice is stopped within a CEA, a "depletion event" has taken place - if a project activity has stopped, estimated SOC stocks are taken to reverse at an annual rate of 1/7 of the total sequestration achieved for the relevant CEA; a depletion event stops when project activities resume or another relevant project activity commences in the CEA | Leakage discount factors applied for project management activity that involves new irrigation from a water access entitlement or an irrigation right (0.75 of the sequestration value) | The newness requirement for a soil carbon project is that the project complies with subparagraph 27(4A)(a)(i) of the Act: "The requirement (the newness requirement) that the project has not begun to be implemented" | Yes | 25 years | Yes, N2O and CH4 | Emission factor set out in Tables 1-4, 5 and 6 of the Standard Parameters and Emissions Factors, National Inventory Report emission factor for carbon dioxide emissions from urea, emission factor for each gas type for diesel fuel as set out in the NGER Measurement Determination | Net abatement amount is increase in soil carbon sequestration minus the change in project emissions related to livestock, fertilizer, irrigation energy, residues | Monitoring reports required that include all inputs in order to account for net GHG abatement using FullCAM models (record details stated in section 93-96 of the method to be retained) | Audits must be undertaken by category 2 | NA | Carbon Estimation Areas must be definied on the property and the project proponent must stratify each project area into one or more CEA | NA | NA | NA | NA | NA | NA | NA | NA | NA | Uncertainty associated with activity data and the model was determined using a Monte Carlo analysis in conjunction with the IPCC Approach 1 propagation of error method outlined in the IPCC inventory guidelines | No | | | | | Quantification Protocol for Conservation Cropping, version 1.0, represents a merged Quantification Protocol for versions of Tillage System Management (ca 2007 onwards) and Reduced Summerfallow (2012) | Government of Alberta | 2012 (expires December 31, 2021) | Compilance Protocol enabled under the TIER Regulation - Technology Innovation Emissions Reduction, and the Standard for Greenhouse Gas Emission Offset for Project Developers | Alberta, Canada in the Dry Prairie and Parkland ecozones - originally drafted for all of Canada in the 2006 timeframe. | Any farm in Alberta practicing conservation cropping (no till farming) where sufficient records are available to justify the emission reductions being claimed. | Static performance standard baseline using regional quantification methodology and Census of Ag adoption rates for full, reduced and no-till activities to adjust sequestration coefficients according to proportional additionality accepted by WCI for sequestration activities. This means that project developers do not need to establish individual farm baselines. | Relies on Canada's National Emissions Inventory methodology for soil organic carbon change | Relies on Canada's Tier 2 NIR modeled approach that uses sequestration change coefficients to provide a conservative estimate of inceased SOC stocks that might be expected from a change from conventional to no-till.     Coefficients are linearized over a defined period of time (20 years) to make them easier to use for offset projects. With this approach all farmers within one project located in the same region receive the same carbon credit on a per land and year basis. | Modeling tools are the same as used for national inventory work and are developed from verification work using research plot data. | Sequestration coefficients developed from empirical work, method published in Van denByagart 2008. | 5 year minimum reporting period | Regional sequestration coefficients are used to estimate carbon accrual | Assurance Factor based on historical survey data on reversal risk used to create a buffer reserve against non-permanence. Buffer never returned to project developer - used to safeguard the atmosphere. | Each offset is discounted by a percentage derived for specific regions in Alberta. This fraction is set aside in a reserve to protect against soil carbon lost to the atmosphere (e.g., if conventional tillage is resumed in the future). Reversal events affecting less than 10% of a total field are considered to be a normal part of farm operations and do not affect GHG emission reduction calculations | Based on ISO 14064:2 - activity shifts deemed minimal | Uses WCI proportional additionality approach for sequestration projects. The protocol developed a moving baseline to accommodate both early and late adopters, to protect the sink and encourage maintaining the sequestration activity as well as encouraging new adopters to participate and enhance sequestration levels. The sequestration coefficient was discounted according to the observed rate of increase in the adoption of no-till and reduced till as accounted by the ag census taken every 5 years. | Yes, the market relies on aggregator companies, which aggregate credits from a number of sources (groups of farmers or land holders) to assemble projects large enough to attract buyers. This is key to reducing transaction costs. | 20 years including Tillage System Managment and Conservation Cropping. Conservation Cropping protocol expires December 31, 2021. No additional renewals for this activity will exist after 2021. Expiration of the protocol is based off assumption that it takes ~20 years for soil reservoirs under conservation cropping practices to reach saturation and so 12/31/2021 expiration is based off 20 year crediting period that began 1/1/02. However, the soil carbon sink in the Canadian prairies continues to grow. | Emissions of N2O and fossil fuel CO2 are considered for Net emission reductions, according to underlying process standard, ISO 14064:2. | Canada's National Emissions Inventory methodology which involves regionally produced emissions factors developed through research and published in the scientific literature and validated through records related to farm management (discretionary tillage events, specific equipment used, fertilizer rates, water use records) | Built into the regional sequestration coefficient are related sources or sinks of GHG such as increased herbicide production due to adoption of no-till (Table 6), reduction in CO2 resulting from decreased field operations under no-till     Farm management operations for irrigation, manure incorporation, and/or reseeding must be documented in offset report and may affect GHG reductions claim | Protocol relies on proper documentation of field practices and requires dated farm records and similar direct evidence of practices. Records for each year of the project for each field are required (outlined in Table 8).     Project developers must maintain appropriate supporting information for the project, including all raw data for the project for a period of 7 years after the end of the project credit period. | Third party verification | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA | Not explicitly addressed, but uncertainty is accounted for in the estimation of sequestration coefficients | Yes | Alberta, Canada | Conservation tillage offsets through adoption of this protocol have delivered over 17 million tonnes of offsets since 2007. Compliance cost for mandatory GHG reductions in Alberta was CAD$15/tonne from 2007 to 2015. As of 2018 it became an economy-wide pricing of CAD$30/tonne and is scheduled to move to CAD$50 by 2022 in alignment with new federal legislation, the Pan Canadian Framework on Clean Growth and Climate Change. | | | Nori Croplands Methodology, v 1.2 | Nori | 2021 | Voluntary Market | Continental US croplands | US croplands remaining croplands that are growing any crop that has been integrated into GGIT platform (including a wide variety of annual veg, grain, fruit and perennial orchards). Where farmers are growing crops that have not yet been integrated, they may use a "proxy" that is likely to have similar effects on soil health outcomes. Eligible project activities include: changing/expanding crop rotations and crop intensity, introducing cover crops, shifting from annual to perennials, reducing tillage intensity, adopting new residue mgmt techniques, new irrigation techniques, substituting synthetic fertilizers with OM additions | GGIT provides 10-year projections of SOC stock for both baseline and post-practice adoption scenarios for each enrolled field. GGIT models a baseline using historical agronomic practices (10 years prior to the project Switch Date) and past weather data. This baseline represents a dynamic baseline that gets repeated over and over with current and future weather data. The date of practice implementation (project Switch Date must occur between 2010 and 2020) forms the boundary between the project's dynamic baseline and SOC stock trend under the project activities. Nori NRT issuance reflects the difference between this dynamic baseline and the estimated SOC stock change that is due to new practice implemendation. Three years of ore-switch operating data is required to support a claim of new practice adoption. | No.   Aspirational plan for future NRTs: the value of the NRT could be improved if actual soil sampling reduces uncertainty compared to stock estimates from GGIT) | Relies on Greenhouse Gas Inventory Tool (GGIT), which employs outputs from DayCent and up to 35 other models to estimate the SOC stock change and GHG emissions impacts associated with changes in soil management and crop production practices at both the field and farm-scale. | Relies on GGIT platform | No sampling required.     In the future, if a project does undergo soil sampling (not required) this could potentially improve the value of the NRTs if it shows a lower uncertainty compared to GGIT projections | data for model input is required each year, but projects need verified model results at least every 3 years | GGIT estimates GHGs using emissions factors, but Nori only credits SOC sequestered | 10 years -- Suppliers required to report operating data to prove C retention for 10 years from the date of NRT issuance | Model inputs to GGIT include climate data and so dynamic baseline and project projections can account for any "bad" years. In the current pilot stage, Nori is paying farmers with cash upfront and also provides an equivalent amount of restricted tokens (a cryptocurrency that is restricted for 10 years). If a Supplier intentionally releases carbon or makes a fraudulent carbon claim, Nori will determine the value of the carbon released, quantify this value into NRTs and recover the equivalent value of the NRT from the restricted NORI tokens. | If/when the project is defined as a subset of the entire farm operation, the CR claim verification process will establish whether or not the incremental SOC stock gains realized within the project boundaries directly result in SOC stock losses outside the boundaries elsewhere on the farm(s) for which the selected fields are a subset. Protocols states, "Research and experience to date suggest that when we account for all sources of on-farm GHGs, it is most unlikely that the adoption of the practices listed above will cause no net increase in total farm GHGs" | Nori will only issue NRTs representing incremental CO2 drawdown and retention arising from an activity or practice change that is reasonably expected (given the scientific evidence available at the time) to result in a net new CO2 removal;   Note: grandfathered NRTs representing 5 years of vintage NRTs only apply to some projects as part of the Nori pilot. | Yes, projects may encompass fields or the whole farm and multiple fields and/or farms can join together to aggregate into a larger project | Project registration term is a minimum of ten years and can be renewed; model is updated with new data each year during the 10 year registration term but verified carbon credits are submitted at least every 3 years; Suppliers required to report operating data to prove C retention for 10 years from the date of their last NRT sale. Each time NRTs are issued after verification, credit term is extended (generating a rolling 10 year crediting period) | Nori collects information to include verifiable estimates of avoided emissions and emissions reductions, but they are not included in a net emissions reductions calculation and are not monetized: "Because Nori is a dedicated carbon removal marketplace, NRT Suppliers will not be able to monetize net emission reductions documented in the Nori marketplace | GGIT accounts for N2O with its modeling output but Nori does not include other GHGs in issuing credits | No | Project owner must retain records for 10 years | ISO accredited (e.g. approved verifiers in good standing in any of the three existing major offset credit registries operating in the United States, Climate Action Reserve, American Carbon Registry, and Verra) are automatically eligible to provide verification services to Suppliers in the Nori marketplace, upon providing proof of accreditation. | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA | Current pilot phase: Restricted tokens issued to the supplier is used to account for any uncertainty or intentional release of carbon.     Aspirational: The price of Nori NRTs depends on levels of uncertainty and risk of reversal within 10 years -- each NRT receives a score that reflects a combination of estimation error, risk the recovered C will not be retained in the soil for at least 10 years, and other factors that contribute to uncertainty that the NRT truly represents 1tCO2 e removed from the atmosphere and that the recovered C is retained in US cropland soils for at least 10 years. The lower score NRTs get placed in a "restricted" account -- the score can improve as monitoring shows less uncertainy in terms of carbon accrued and reduced risk of reversal | Yes, pilot projects are under way. | (1) Pilot project is currently underway in Iowa -- crop and cattle farmer received credits from removing 5,000 metric tons of carbon dioxide off his Crawford County farm yearly to e-commerce company Shopify Inc (https://www.farmprogress.com/crops/iowa-farmer-first-be-paid-storing-high-volume-carbon)  (2) Maryland corn, wheat, and soybean farmer: 10,000 acres got credit for 8,000 tons of carbon  (3) Enrolled projects in Kansas, Illinois, Indiana, Iowa, Maryland, Nebraska, Wisconsin | | | | Regen Network Methodology for GHG and Co-Benefits in Grazing Systems | Regen Network | Published 2020, upgraded 2021 | Voluntary | International | Grasslands, shrublands and pastures only   Approved activities are any management activities approved by Carbon Farming Initiatve related to grasslands and/or grazing; any conservation practice approved for CA Healthy Soils Program related to grasslands and/or grazing | Project-based static baseline calculated as the total SOC stocks from the initial monitoring date; all sampling rounds after the initial monitring date will be compared to the baseline | Field sampling required for both options in the methodology. Option A (remote sensing approach) requires fewer samples than Option B (traditional SOC stock estimation requiring samples to estimate landscape stocks via spatial interpolation). Sampling requirements defined in Soil Sampling Methodology; | No. If Option A is used (the remote sensing approach) statisical models such as simple regressors or machine learning models are fit to the data to find a correlation between remote sensing imagery and in-field soil samples. | No | Soil samples are taken to calibrate remote sensing modeled estimates of SOC stocks | Minimum number of sampling rounds for a 10-year crediting period is 5; sampling rounds must occur in the first and last years of the 10-year crediting period and the maximum duration ebtween sampling rounds is 3 years | Yes to account for GHG emissions from livestock and fertilizer (if applicable) | 25 year permanence period with two options for permanence assurances (1) allocate an additional 5% of each credit issuance (in addition to the Buffer Pool) to a dedicated Permanance Reversal Buffer Pool (2) Register a covenant on the land from project registration until the end of the 25 year permanance period | With each issuance of credit, a default contribution of 20% to each credit issuance will go to the Buffer Pool to account for risk of reversal. This contribution can be issued back to Project Proponent at the end of the final monitoring and verification, provided carbon stock levels are above those of the previous verification round | Each Credit Class will define appropriate procedures to address leakage; if an activity shows significant leakage over time, Regen Registry will remove those activities from approved practices | The project "adoption date" can go back up to 10 years prior to the project "registration date" to account for the fact that carbon takes a long time to accrue and take up to 10 years to build enough carbon stock that would warrant credit issuance | Yes, sites must have similar soil types and be located within the same pre-defined geographic region following USGS national land cover database classifications | 10 years with an option to renew; each renewal period is 10 years and there is no limit on renewals | Yes, GHGs from livestock and fertilizer must be recorded each year to calculate creditable carbon change | Using IPCC or relevant national/state/regional factors; GHG emissions from livestock must be | Yes, emissions from livestock | Raw data will be kept for the project permanence period plus 5 years | Third party verification accredited under ISO 14065 and/or approved by Established registries (VCS, Gold Standard, CAR, CDM, Carbon Farming Initiative) | https://regen-registry.s3.amazonaws.com/Soil+Sampling+Guide.pdf | Recommended and based on land management, soil type, hydrology, veg cover, soil moisture, topography | None given | In their soil sampling protocol, they have a minimum number of required samples per 1000 hectares | In their soil sampling protocol, they have a minimum number of required samples per 1000 hectares | 15cm | Must be analyzed for SOC and a number of other soil health variables by a certified testing lab; variables include SOC (%), bulk density, pH, NO3, NH4, TN, P, K, CEC, base saturation and minor nutrients (Ca, Mg, Na, Al) | Depending on lab protocol (soils must be analyzed by certified testing lab) | Minimum number of sampling rounds during a 10 year credit period is 5; the minimum duration between monitoring periods is 1 year; max time between sampling rounds is 3 years; it is recommended that 2 consecutive sampling rounds occur during the first 2 years and last 2 years of project (Section 2.2 in methodology) | It is recommended that sample locations remain consistent between rounds, though if sample locations differ, it is crucial to record the GPS coordinates for the newly sampled locations | Yes, bulk density measurements are required for both options within the methodology. Pedo-transfer functions (PTFs) can be used as an interpolation method to estimate BD at unsampled locatoins but in-situ measurments should still occur and be used to verify the accuracy of PTFs. | Under this methodology framework, the total uncertainty for the project is a sum of the uncertainties calculated throughout the methodology during a given monitoring period. Approaches to quantifying uncertainty for a given monitoring period depend on methods used to calculate monitoring variables. If uncertainty is greater than 20%, projects must use the Uncertainty Deductions values (table 3) to calculate the amount of uncertainty to deduct from creditable carbon stocks | Yes | Australia project | | | | BCarbon Soil Carbon Credit Systems | BCarbon | 2021 | Voluntary | U.S. private and tribal lands, other countries | Standard applies to cropland or grazing land that is proven by testing to sequester carbon and remains in production for ten years after each award year, with a "true-up" after five years. | Static baseline is defined by initial soil carbon testing that is required before a transaction is allowed. | Yes, belowground carbon and soil bulk density must be directly measured in relation to initiation of the project and every five years thereafter. | Models can be used as an estimation tool for interim crediting awarded during interim years to support credit issuance pending the second round of testing. | No required model. Each model used will be reviewed and evaluated by the project team. | Soil samples are taken every five years; sampling at year 5 is used to "true up" modeled estimates in | The protocol provides for yearly reporting and interim credit issuance based on literature or modeling studies. True-ups are required at least every five years based on field verification. | No emission factors are used as no credit is awarded for emission reduction techniques | The initial permanence commitment required by BCarbon is ten years, which is renewable each subsequent year when new credits are issued. For each transaction, a 10 year commitment is required. Transactions may occur annually, and in each year the 10 year commitment is renewed, creating a "rolling" 10 year commitment. | 10% of credits go to the buffer pool for land conversion or subsurface soil disturbance. | Leakage is proposed to be addressed by a life cycle assessment principle that is under development, basically saying that any increase in the life cycle emissions must be deducted; no deduction for existing emissions. Decreased emissions are not credited either. | Credits are only awarded for carbon dioxide removed from the atmosphere and stored in the soil. It is therefore additional to the year prior to initiation of testing. | Yes, but only if tracts are similar and testing is accomplished in a manner that is representative of all tracts. | Annual crediting period with renewal of 10 year land use restriction. | No | NA | No | All data collected will be available in some form or another (to be determined) to the public. | All verification entities will be trained by BCarbon. | Sampling details provided in BCarbon's Protocol for Measurement, Monitoring, And Quantification of The Accrual of Below-Ground Carbon Over Time | Yes, the stratification process is required. The following are recommended potential stratification factors: land management changes, soil bulk density, soil texture, soil series, MAP, MAT, aridity, soil wetness index, slope, and aspect. | None specified | There is no specified minimum sample size | There is no minimum or maximum acreage specified | Up to the discretion of the applicant, based on site-specific considerations, provided that it is consistent between sampling events. Protocol cites commonly used depths of 30 cm, 1 m, or the depth of the O/A horizon. | Dry combustion | Yes | Soil sampling must occur every 5 years | Yes | Yes | No deduction if 90% or greater statistical accuracy; deduction for greater variability based upon "difference between the means" statistical approach. | In progress, application just submitted, sampling to commence during May, 2021 | U.S. grasslands | No credits issued yet - 70,000 metric tonnes of processing capacity reserved - 60,000 in U.S., 10,000 in United Kingdom with 20,000 more under discussion | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 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