Carbon Pools The PDD must include a table of carbon pools and emission sources, when estimating emissions and removals. These can include the following: Carbon pools Above-ground woody biomass Below-ground woody biomass Dead wood Litter Soil organic carbon Long term wood products Emission sources Emissions from biomass burning Emissions from fossil fuel combustion N2O emissions from fertilizer application Emissions and removals from all carbon pools and emission sources must be estimated in the baselines scenario, with the project intervention, and for leakage. Carbon pools and emissions can be excluded as long as it will not lead to a significant over-estimation of climate benefits, such as: If the carbon stock is expected to be lower, or emissions expected to be higher, in the baseline scenario than with the project intervention. The carbon stock or emission source is insignificant in comparison to the carbon pools and emission sources included. In this case, total carbon stocks and emission sources excluded should be definitely less than 5% of the total carbon stock and emissions in all included pool and emission sources. A proxy should be considered if a carbon pool or emission source is not excluded under these criteria, but also cannot be cost-effectively assessed and monitored. If a suitable proxy is not available, a deduction must be made from expected climate benefits, to ensure that they are not over-estimated. Justification and evidence that exclusion criteria have been met must be provided in the PDD for all excluded carbon pools and emission sources.