This document aims to provide supplementary methods and good practice guidance for estimating anthropogenic greenhouse gas emissions by sources and removals by sinks resulting from land use, land-use change and forestry (LULUCF) activities under Article 3, paragraphs 3 and 4, of the Kyoto Protocol for the second commitment period – 2003 – 2020.  For the second commitment period, the activities included under Article 3.3 are Afforestation, Reforestation, and Deforestation since 1990, which remain mandatory. Activities under Article 3.4 are Forest Management, which becomes mandatory for the second commitment period, and elective activities, namely Cropland Management, Grazing Land Management, Revegetation and Wetland Drainage and Rewetting.