The objective of this tool is to guide countries on the design and establishment of national-level Reducing Emissions from Deforestation and Forest Degradation (REDD+) accounting frameworks with emphasis on the integration of subnational and project-level approaches and the implementation of nested approaches under the national REDD+ framework (i.e., multiple level carbon accounting and incentive allocation). Information is provided on: (1) structuring the national REDD+ accounting framework; (2) integrating subnational and project-level activities into a national level REDD+ accounting framework; (3) incentive distribution (process and level); and (4) procedural decision making.