technical report no. 8

Transcription

1 national carbon accounting system technical report no. 8 Usage and Life Cycle of Wood Products The lead Commonwealth agency on greenhouse matters

2 The National Carbon Accounting System: Supports Australia's position in the international development of policy and guidelines on sinks activity and greenhouse gas emissions mitigation from land based systems. Reduces the scientific uncertainties that surround estimates of land based greenhouse gas emissions and sequestration in the Australian context. Provides monitoring capabilities for existing land based emissions and sinks, and scenario development and modelling capabilities that support greenhouse gas mitigation and the sinks development agenda through to 2012 and beyond. Provides the scientific and technical basis for international negotiations and promotes Australia's national interests in international fora. For additional copies of this report phone

3 USAGE AND LIFE CYCLE OF WOOD PRODUCTS JAAKKO PÖYRY CONSULTING (ASIA-PACIFIC) PTY LTD National Carbon Accounting System Technical Report No. 8 November 1999 The Australian Greenhouse Office is the lead Commonwealth agency on greenhouse matters.

4 This report is issued by Jaakko Pöyry Consulting (Asia-Pacific) Pty Ltd to the Australian Greenhouse Office for their own use. No responsibility is accepted for any other use. The report contains the opinion of Jaakko Pöyry Consulting (Asia-Pacific) Pty Ltd as to the Usage and Life Cycle of Wood Products Project. Jaakko Pöyry Consulting (Asia-Pacific) Pty Ltd has no responsibility to update this report for events and circumstances occurring after the date of this report. JAAKKO PÖYRY CONSULTING (ASIA-PACIFIC) PTY LTD Chris Borough SENIOR CONSULTANT Robert Miller VICE PRESIDENT 8 October 1999 Printed in Australia for the Australian Greenhouse Office. Commonwealth of Australia 1999 This work is copyright. It may be reproduced in whole or part for study or training purposes subject to the inclusion of an acknowledgment of the source and no commercial usage or sale results. Reproduction for purposes other than those listed above requires the written permission of the Communications Team, Australian Greenhouse Office. Requests and inquiries concerning reproduction and rights should be addressed to the Communications Team, Australian Greenhouse Office, GPO Box 621, CANBERRA ACT For additional copies of this document please contact National Mailing & Marketing. Telephone: Facsimile: (02) nmm@nationalmailing.com.au For further information please contact the National Carbon Accounting System at Neither the Commonwealth nor the Consultants responsible for undertaking this project accepts liability for the accuracy of or inferences from the material contained in this publication, or for any action as a result of any person's or group's interpretations, deductions, conclusions or actions in reliance on this material. November 1999 Environment Australia Cataloguing-in-Publication Usage and life cycle of wood products / Jaakko Poyry Consulting (Asia-Pacific) Pty Ltd. p. cm. (National Carbon Accounting System technical report ; no.8) Bibliography: ISSN: Wood products-carbon content-australia-measurement. I. Jaakko Poyry Consulting (Asia-Pacific). II. Australian Greenhouse Office. III. Series dc21 ii Australian Greenhouse Office

5 SUMMARY Jaakko Pöyry Consulting has developed a methodology for assessing the contribution that the use and accumulation of wood products makes to the size of the carbon pool. This methodology is captured in a computer model which we have, for the purposes of this report, called "A National Carbon Accounting Model for Wood Products" or "Carbon Model". The model operates under the software package Microsoft Excel The Carbon Model uses available statistics on log flows from the forests and estimates the carbon content of the various wood products processed (e.g. sawn timber, plywood, pulp and paper and woodchips). Estimates of the decay period of each class of wood product have been made and methods proposed for estimating the existing and future pool of carbon represented by wood products proposed. The Intergovernmental Panel on Climate Change (IPCC) has proposed four alternative approaches for accounting for carbon in wood products. The Carbon Model developed in this study incorporates these approaches. This report focuses more on methodologies rather than outcomes. However, to demonstrate the kind of output generated by the model, we have run the model using starting data and assumptions, most of which are considered to be reliable but some of which will require further refinement. The main sources of information were ABARE, State Forest Services, Forest and Wood Products Research and Development Corporation (FWPRDC), industry associations, CSIRO, forestry companies and Jaakko Pöyry Consulting s own databanks. With some minor improvements, these sources provide an adequate base for ongoing data collection for estimating carbon accumulations. Priority areas for further research and development include: Determining appropriate carbon content for Australian species. Refining the lifespan of timber products, both long term products such as framing timber in housing and products with a shorter lifespan such as paper and packaging. Researching the final disposal methods of wood products some of which (e.g. landfills) may significantly extend the life of products before carbon release. Refining the methodology for determining the level of carbon sequestered in housing. Evaluating the effects of the different IPCC accounting approaches on Australia s carbon balance and the implications of each approach on both sustainable forest management and Australia s commitments under the Kyoto protocol. Nothing in the report is or should be relied upon as a promise by Jaakko Pöyry Consulting (Asia-Pacific) Pty Ltd as to the usage and life cycle of wood products in Australia. Actual results may be different from the opinion contained in this report, as anticipated events may not occur as expected and the variation may be significant. National Carbon Accounting System Technical Report iii

6 iv Australian Greenhouse Office

7 TABLE OF CONTENTS Summary Page No. iii 1. Background and Project Description 1 2. Log Flow Information Softwood Hardwood Cypress Pine Bark 4 3. Wood Flows from Processing Wood Flow and the National Carbon Accounting Model for Wood Products Fibre Content of Wood Softwood Sawmilling 12 Background 12 Information sources and assumptions used in the Carbon Model Hardwood Sawmilling 13 Background 13 Information sources and assumptions used in the Carbon Model Cypress Sawmilling Plywood (Softwood and Hardwood) and Veneer Particleboard and Medium Density Fibreboard (MDF) Pulp and Paper Preservative Treated Softwood Hardboard Hardwood Poles, Sleepers and Miscellaneous Log and Woodchip Exports 16 Woodchip Exports 16 Log Exports Carbon Content of Products Life Span of Timber Products Housing Sector Life Span Pools assumed for Modelling in this Study Discussion Pool of Wood Products in Service Housing Modelling Approach to Carbon Sequestration in Housing Carbon Starting Levels in Other Pools Carbon Accounting Methods and Implications on Carbon Pool Implications of Different Approaches 22 National Carbon Accounting System Technical Report v

8 8. Summary of Recommendations for Ongoing Data Collection and Future Research Improve Data on Hardwood Softwoods Bark Wood Properties Life Span of Timber Products Accounting Approaches for Carbon in Wood Products 25 Selected References 26 Glossary 27 TABLES Table 2-1: Softwood plantation log removals for 1997/98 (thousands of m 2 ) 2 Table 2-2: Native hardwoods forest removals 1997/98 (thousands of m 2 ) 2 Table 2-3: Comparison between hardwood saw, veneer and pulplog volumes (1998) from different sources 3 Table 2-4: Cypress pine log removals for 1997/98 (thousands of m 2 ) 3 Table 3-1: Paper statistics Table 3-2: Raw materials used in paper manufacture in Table 6-1: Private dwellings in Australia 19 Table 6-2: Preliminary estimate of carbon currently in storage (millions tonnes C) 21 FIGURES Figure 3-1: National Carbon Accounting Model for Wood Products - Sawmilling Wood Flows 6 Figure 3-2: National Carbon Accounting Model for Wood Products - Wood Flows in Preservative Treated Products 7 Figure 3-3: National Carbon Accounting Model for Wood Products - Wood Flows in Plywood Production 8 Figure 3-4: National Carbon Accounting Model for Wood Products - Wood flows in MDF and particleboard manufacture 9 Figure 3-5: National Carbon Accounting Model for Wood Products - Wood Flows in Pulp and Paper Manufacture 10 Figure 3-6: National Carbon Accounting Model for Wood Products - Wood flows in export woodchips and logs 11 Figure 6-1: Australian housing starts ( ) 20 Figure 7-1: Impact of different wood products accounting methodologies in New Zealand over the commitment period Figure 7-2: Indicative carbon stocks in Australia using the IPCC default approach 23 Figure 7-3: Indicative carbon stocks in Australia using the stock-change approach 24 Figure 7-4: Indicative carbon stocks in Australia using the production approach 24 APPENDICES Appendix 1: National Carbon Accounting Model for Wood Products in Australia 29 vi Australian Greenhouse Office

9 1. BACKGROUND AND PROJECT DESCRIPTION 2. LOG FLOW INFORMATION A National Carbon Accounting System is being established within the Australian Greenhouse Office. This project, "The Usage and Life Cycle of Wood Products", is one of a series of pilot projects commissioned to propose a methodology for assessing the contribution that the use and accumulation of wood products makes to the change in and size of the carbon pool. Jaakko Poyry Consulting has developed an Excelbased model, which we have called a "National Carbon Accounting Model for Wood Products in Australia". Within this report we refer to this model as the "Carbon Model". This model is supplied in electronic form in Excel A hard copy version is attached in Appendix 1. Information has been obtained and examined under the following components of the Carbon Model: Log Flow from the Forest: Current annual production data were obtained by species groupings, and product classes, i.e. sawlogs, veneer logs, pulp logs, roundwood and other, e.g. sleepers. Fibre Flow from Processing: Data on the intake of raw materials to the various processing options and the output of products and by-products have been used in the model to estimate the total tonnes of carbon produced each year under various end product classes. Life Cycles and the Wood Products Carbon Pool: Estimates of the life cycles appropriate for each class of wood product have been made and, together with the historical data on housing stock for example, methods for estimating the existing pool of carbon, as represented by wood products, have been proposed. Annual log removals data are available through the Australian Forests Products Statistics published quarterly by the Australian Bureau of Resource Economics (ABARE). Data are also available through the Levies Management Unit of the Department of Agriculture, Fisheries and Forests, on behalf of the Forest and Wood Products Research and Development Corporation (FWPRDC). Log removals data are also published by the relevant State Forest Services and these provide a valuable cross-check on ABARE data. SOFTWOOD Total removals of all plantation softwood logs for 1997/98 are shown in Table 2-1. These data were collated from the annual reports of the various State Forest Services and from information provided by the private softwood plantation owners. A total (crown and private) of 6,488,300 m 3 of saw and veneer log was harvested in 1997/98 according to these data. However, the corresponding FWPRDC figure provided by the Levies Management Unit is 6,663,603 m 3 while the provisional figure from ABARE is 6,547,000 m 3 (Table 48, March Quarter, 1999). The ABARE figure includes cypress pine. The estimated volume for cypress pine logs cut in is 296,000 m 3 (refer to Section 2.3). Deducting this from the ABARE figure leaves a net softwood figure of 6,251,000 m 3. For pulplogs, the ABARE figure is 3,678,000 m 3 and for roundwood it is 340,000 m 3. The close comparisons between all of these data are an indication that the ABARE, FWPRDC or State Forest Services data for softwoods can be used with reasonable confidence. National Carbon Accounting System Technical Report 1

10 Table 2-1: Softwood plantation log removals for 1997/98 (thousands of m 3 ) CROWN PRIVATE State Saw and Pulp Log Roundwood Saw and Pulp Log Roundwood Veneer Log Veneer Log Western Australia Tasmania New South Wales 1, Queensland 1, Victoria South Australia Australian Capital Territory TOTAL 4, , , , Total crown and private 6, , GRAND TOTAL 10,879.3 Source: Annual report of State Forest Services and information provided by private growers HARDWOOD Total removals of all hardwood logs are shown in Table 2-2 again using the annual reports of State Forest Services as sources. Plantation-grown hardwoods have been included in Table 2-2 along with native hardwoods as the volume harvested is still small and is mainly pulpwood. The volume of hardwood logs from plantations will increase rapidly over the next few years and should be reported separately in the future. In general, there is good agreement between the various sources of information for hardwood removals, in the saw and veneer log and pulp log categories, as indicated below. Table 2-2: Native hardwoods forest removals 1997/98 (thousands of m 3 ) CROWN PRIVATE State Saw and Pulp Log Poles, Saw and Pulp Log Poles, Veneer Log Sleepers Veneer Log Sleepers Other Other Western Australia Tasmania , ,750.0 New South Wales Queensland Victoria 1, TOTAL 2, , , Total crown and private 3, , GRAND TOTAL 9,485.7 Source: State Forests Services and private growers 2 Australian Greenhouse Office

11 Table 2-3: Comparison between hardwood saw, veneer and pulplog volumes (1998) from different sources Source Saw and Veneer Log (m 3 ) Pulp Log (m 3 ) State Forest Services 3,320,800 5,980,500 FWPRDC 3,171,960 Not reported ABARE 3,430,000 5,900,000 The FWPRDC figure would be expected to be low, because mills processing less than 1,500 m 3 /a do not pay a levy and are not required to file a return. However, the comparisons between ABARE and Table 2-3 data are quite good and it is considered that the ABARE data for hardwood saw and veneer logs and for pulp logs can be used with confidence. For "Poles, Sleepers and Other", however, the information is conflicting, where available, and has been otherwise difficult to uncover. As an interim measure, it is suggested that the figure of 184,400 m 3 (from Section 3.11.) be used as a constant. As poles represent a considerable carbon store, it is recommended that this area be investigated further. CYPRESS PINE Cypress pine is a small component of the total log removals accounting for approximately 295,700 m 3 in 1997/98 according to State Forest Services annual reports and private estimates. Unfortunately, ABARE includes cypress pine removals under the total for coniferous logs and a separate figure is not provided. It is necessary to extract cypress pine volume and analyse separate from softwood sawmilling because: Cypress pine is a native conifer and softwood sawmilling largely refers to exotic species plantations, and Cypress pine is a denser wood than exotic pines and is used by a totally separate industry supplying different products to the market. A cypress pine figure can be developed from the ABARE information by applying a conversion factor to sawnwood consumption and applying a conversion factor to convert back to equivalent log removals. It is recommended that ABARE takes steps to provide a separate entry for cypress pine sawlog removals. A figure of 315,000 m 3 sourced from the FWPRDC has been used in the model. This is close to the figure in Table 2-3 indicating FWPRDC data is likely to be reliable. Table 2-4: Cypress pine log removals for 1997/98 (thousands of m 3 ) State Crown 1 Private New South Wales Queensland TOTAL GRAND TOTAL - CYPRESS SAWLOGS Sources: 1 State Forest Service annual reports 2 estimate National Carbon Accounting System Technical Report 3

12 BARK There has been no accounting for bark in this study and it is proposed that all bark should be regarded as being a component of logging slash (harvesting residue) and accounted for under logging operations, for the following reasons: Logs are sold and log volumes are recorded on an underbark basis. In most hardwood operations, logs are debarked in the field. In softwood operations, it is estimated that up to 50% of bark is lost prior to the logs reaching the mill. Most of this loss occurs during the mechanised delimbing and log docking operations. Most softwood bark recovered at the mill is used for garden mulch which it is considered, would have decay characteristics similar to that of logging slash. Softwood bark is a significant source of carbon with total bark varying from about 35% of underbark log volume (not oven dry weight) in Caribbean pine to 20% in radiata pine and hoop pine. Also the carbon content in bark is higher than in wood because of a higher presence of flavinoids in bark. It is likely that, in the future, an increasing proportion of softwood bark will be used in the co-generation of energy and it may be reasonable to review this proposal should the situation change. In the meantime, it is recommended that the characteristics of bark such as moisture content, oven dry weight and carbon content per m 3 of bark on the standing tree, etc, be investigated. This would be useful in the event that more bark is used for co-generation, particularly for radiata pine. While this approach is appropriate at a continental scale for accounting for wood product alone, and a general assumption cannot be applied when calculating a stand-based carbon balance. Proportions of bark removal for the site may have a significant impact on stand carbon balance. 3. WOOD FLOWS FROM PROCESSING Wood flows in the various wood products produced in Australia have been developed under the following species/industry headings: Softwood sawmilling Hardwood sawmilling Cypress sawmilling Plywood Particleboard and medium density fibreboard (MDF) Pulp and paper Preservative treated softwood Hardboard Hardwood poles, sleepers and miscellaneous Export of woodchips and logs. WOOD FLOW AND THE NATIONAL CARBON ACCOUNTING MODEL FOR WOOD PRODUCTS The Carbon Model develops wood flows separately for each sector and these are integrated to account for cross-linkages. This is particularly important in the accounting for waste or by-products which are themselves used as resources for other segments of the industry. In conjunction with the carbon pool and life cycle of timber products, this model enables the total and future carbon pools to be estimated. In broad terms, the components of the models developed for each sector are similar, using: An estimate of raw materials input, whether of sawlogs, woodchips ex-sawmill, or pulp logs An estimate of the products of processing, e.g. "x"% sawdust, shavings or sander dust for on site energy generation or compost, 4 Australian Greenhouse Office

13 "y"% woodchips for other manufacturing processes, "z"% of sawn timber products, panel products, paper, etc. An estimate of the proportion of products by product categories, depending on whether their expected end-use is long term or short term; e.g. framing timber, dry dressed boards, cases and pallet stock, panel products for use in house construction, panelboards for use in furniture and cabinets, newsprint paper, writing and printing paper, etc. A final figure for total Australian consumption by end use categories, converted to wood fibre content (oven-dry weight) and to tonnes of carbon. Import and export data were obtained from the ABARE reports by end use categories. National Carbon Accounting System Technical Report 5

14 35% 11% 54% 15% 79% 16% 6% 84% 80% 5.5% 14.5% * Percentages shown for softwood sawmilling, refer to model for hardwood and cypress pine. Figure 3-1: National Carbon Accounting Model for Wood Products - Sawmilling Wood Flows 6 Australian Greenhouse Office

15 15% 85% 3% 42% 15% 40% Figure 3-2: National Carbon Accounting Model for Wood Products - Wood Flows in Preservative Treated Products National Carbon Accounting System Technical Report 7

16 39% Round up, clippings, core trim 14% Shrinkage and compression 47% 21% 70% 9% Figure 3-3: National Carbon Accounting Model for Wood Products - Wood Flows in Plywood Production 8 Australian Greenhouse Office

17 18% Waste sander dust 71% 11% Shrinkage and compression 19% 34% 10% 37% * Percentages shown for particleboard manufacture - see model for details on MDF Figure 3-4: National Carbon Accounting Model for Wood Products - Wood flows in MDF and particleboard manufacture National Carbon Accounting System Technical Report 9

18 70% 4% Waste 30% 96% 17.6% 16.6% 7.5% 58.3% Figure 3-5: National Carbon Accounting Model for Wood Products - Wood Flows in Pulp and Paper Manufacture 10 Australian Greenhouse Office

19 Figure 3-6: National Carbon Accounting Model for Wood Products - Wood flows in export woodchips and logs National Carbon Accounting System Technical Report 11

20 FIBRE CONTENT OF WOOD Wood fibre content and carbon content are two issues common to all of the processing options and the choice of values adopted has a significant bearing on the final outcome. In the case of all sawn timber, treated softwood and hardwood poles, etc., weighted basic densities for the species involved have been applied across each category. Basic density is defined as oven dry weight divided by green volume and the values adopted have been based on the CSIRO Division of Forest Products, Technological Paper No. 13, 1961, "Shrinkage and Density of Australian and Other Woods". Shrinkage data were also obtained from Technological Paper No. 13. For board products and paper, however, the situation is different because all have been subjected to varying amounts of compression during manufacture and to compensate for this, their basic densities have been adjusted accordingly from the air dry density of the finished products. It is recommended that refinements to basic density be made by undertaking more accurate species weighting and by reviewing some of the CSIRO data published in Carbon content is defined variably throughout the literature with values ranging from 0.4 to 0.53 of the oven dry (bone dry) weight. A figure of 0.5 has been adopted as a starting point to use in the model but is able to be rapidly changed if needed. This issue is discussed in more detail in Section 4. Apart from the assumptions concerning basic density and carbon content, the other manufacturing assumptions were developed from interviews with representatives from the various industry associations and individual sawmilling companies. The issues addressed included: recoveries of green sawn timber, sawdust and chip; the range and proportions of products produced. For the softwood sawmilling industry, for example, weighted averages of the information received have provided assumptions of quite acceptable quality. The same applies to the other species/industry sectors, with the exception of hardwood sawmilling. SOFTWOOD SAWMILLING Background The softwood sawmilling industry in Australia is largely based on plantations of exotic pines, although the native pine, hoop pine, is grown in southern Queensland. Most plantations were initiated around the 1930 s. Early development was slow, but momentum was gained in the 60 s and 70 s and the total plantation area is now 948,000 ha. Softwood processing has matured over recent years to become a very efficient, highly mechanised and well integrated industry, comparable with any of its overseas counterparts. Growth of the industry will occur as the plantations mature, although further growth of the softwood plantation estate is expected to be relatively small, reflecting a current preference by plantation growers to invest in shorter rotation hardwood species. Most softwood mills are large, with up to 500,000 m 3 /a log intake. Most of the sawn timber is seasoned and dressed. Value-adding options such as machine stress grading, glue lamination and finger jointing are common. Nearly all softwood mills are now operating on zero waste, with all slabs and edgings being chipped for paper pulp or panelboard feedstock and the sawdust and shavings being used for boiler fuel to provide energy for kiln drying. In some cases, some of this material is sold for composting, but this is unlikely to continue if the co-generation of electricity becomes more financially attractive. actual sawn sizes and corresponding dressed sizes; and 12 Australian Greenhouse Office

21 Information sources and assumptions used in the Carbon Model Basic Density A basic density of 415 kg/m 3 is used. This is sourced from the CSIRO Division of Forest Products, Technology Paper No. 13, 1961 and is based on a weighted average of the respective volumes of radiata pine, slash pine, Caribbean pine and hoop pine that are harvested. Other Information Sources The destinations of sawlogs and sawn timber products were sourced from representative sawmills in South Australia, Tasmania, Queensland and the ACT and from Pine Australia. Import and export figures were derived from ABARE s Forest Products Statistics March HARDWOOD SAWMILLING Background The hardwood sawmilling sector is quite different from the softwood sector being characterised by a large number of small mills; even the very few large hardwood mills are much smaller than the average softwood mill. In recent years, the hardwood industry has undergone considerable change in response to reductions in their traditional resource base and to the impact that softwood framing has had on the traditional green hardwood framing market. As indicated earlier, the hardwood plantation resource is expanding and removals from hardwood plantations have been included in the total hardwood removals. The current area of hardwood plantations is 287,000 ha and is expected to grow by 70,000 ha in 1999/2000. Most of this material is currently of pulp log quality, but more sawlogs will be harvested as the resource matures. There is a reasonable degree of integration in the hardwood industry, however integration is difficult for the smaller more remote mills. The hardwood sawmilling industry is far more complex and varied than any of the other sectors. There are at least 10 major species throughout the country, all having different densities and shrinkage rates, and to a great extent having different end uses. This sector has not been addressed in this pilot study in nearly the same detail as was applied to the softwood sawmilling sector and the outcome should be regarded as indicative only. It is recommended that further work be done on hardwood sawmilling and that the possibility of splitting it into regions/species groups be considered. Information sources and assumptions used in the Carbon Model Other Information Sources Assumptions on the product out-turn from hardwood sawmilling have been sourced from the Victorian Association of Forest Industries and a large sawmilling company operating mills in Queensland, NSW and Tasmania. Sawlog volumes produced and import/export data have been sourced from ABARE. Basic density of hardwood A basic density of 630 kg/m 3 is assumed for hardwood sawlogs. This is an average of the following ten commonly logged hardwoods: spotted gum (E. maculata), blackbutt (E. pilularis), rose gum (E. grandis), jarrah (E. marginata), karri (E. diversicolor), mountain ash (E. regnans), alpine ash (E. delegatensis), silvertop (E. sieberi), brown barrel (E. fastigata) and messmate stringybark (E. obliqua). The basic density assumed for poles and sleepers is 790 kg/m 3. This is an average of spotted gum, ironbark and blackbutt - the main species used. Hardwood chips are lower in average density than either sawlogs or poles and sleepers as they contain a wider range of species as well as younger National Carbon Accounting System Technical Report 13

22 regrowth and plantation material. An average basic density of 570 kg/m 3 is assumed. This is sourced from Chin (pers. comm.) of CSIRO. Other Information Sources Assumptions on the product out-turn from hardwood sawmilling have been sourced from the Victorian Association of Forest Industries and a large sawmilling company operating mills in Queensland, NSW and Tasmania. Sawlog volumes produced and import/export data have been sourced from ABARE. CYPRESS SAWMILLING The cypress sawmilling industry is restricted to the native cypress pine forests in Queensland and New South Wales. The quantity of logs removed is small and the data are currently included in the coniferous forest information in the ABARE quarterly reports. Data from industry sources and from the annual reports of the Forest Services of Queensland and New South Wales indicate that log removals in 1997/98 were approximately 296,000 m 3. The industry consists of several relatively small, low technology mills operating on a scattered resource. Because of the distances involved, integration with other processing sectors is difficult, however some cypress pine chips are being used in panelboard manufacture. The products are principally green framing and high value flooring and dressed panelling. PLYWOOD (SOFTWOOD AND HARDWOOD) AND VENEER The Australian plywood industry is based principally on plantation grown softwoods and about 8% hardwoods, both native and plantation grown. Large, high quality logs, for which premium prices are paid, are preferred. In volume terms, the plywood industry is small, but it uses high technology and produces a variety of products. Total production in 1998 was only 170,000 m 3 (ABARE). In addition to plywood veneer, sliced or rotary peeled decorative veneer is produced in small quantities for furniture, door and panel overlays. This production is not recorded separately by ABARE (we recommend it should be). Jaakko Pöyry Consulting estimates annual production is less than 10,000 m 3. Data sources used in the model for plywood were from ABARE and the Plywood Association of Australia. These data sources are considered to be reliable. PARTICLEBOARD AND MEDIUM DENSITY FIBREBOARD (MDF) The characteristics of these two wood panelboards are different, but their feedstock and end use product categories are similar. Their densities are, however, different. Particleboard and MDF plants are large-scale operations and they are usually located close to their resource. Both require low cost material as input using either small logs unsuited to sawmilling, or woodchips produced as a by-product of sawmilling. Most of the feedstock is from softwood plantations, although some regrowth hardwood is being used in a plant in Tasmania and some cypress pine is being used in a plant in Queensland. Total production in 1998 was 501,000 m 3 MDF and 882,000 m 3 of particleboard (ABARE). In terms of trade, Australia is a net exporter of particleboard and MDF. The industry source used for information on processing assumptions in the Carbon Model was the Australian Wood Panels Association. Data reliability is considered to be high. PULP AND PAPER Pulp and paper plants are very large-scale industries requiring large volumes of low cost resource. Plantation grown softwood fibre provides the major resource but hardwood and recycled fibre is also important. Accounting for this sector is complicated by the fact that recycled fibre is exported and pulp is imported. 14 Australian Greenhouse Office

23 Table 3-1: Paper statistics (000s tonnes) Production Exports Imports Consumption Newsprint Printing and writing Tissue Packaging and industrial 1, ,381 TOTAL 2, ,154 3,259 Source: Pulp and Paper Perspective, Vol. 19, No. 1, Nov. 1998, PPMFA Australia has 5 pulp and paper mills. Production statistics for 1998 are shown in Table 3-1. The quantities of raw materials used in the manufacture of paper are shown in Table 3-2. Table 3-2: Raw materials used in paper manufacture in 1998 (000s tonnes sold as "air dried") Production Exports Imports Consumption Mechanical Chemical Semi-chemical Recycled fibre (from wastepaper) 1, ,289 TOTAL 2, ,405 Source: Pulp and Paper Perspective, Vol. 19, No. 1, Nov. 1998, PPMFA While ABARE data provides some useful information, the Pulp and Paper Manufacturers Federation of Australia (PPMFA) provide a more detailed source of information. Data are published by the PPMFA on their web site data are available back to 1981/82. In fact, ABARE uses the PPMFA as a data source and the reported production figures are identical. Production figures in the Carbon Model in this study are derived from assumed raw material usage and conversion figures rather than reported industry figures. This is important for modelling wood flows through the product cycle and is consistent with the approach used in the model for other industry sectors, apart from export woodchips which uses ABARE statistics for export quantities in bone dry tonnes. The model-derived paper production estimates are 15% lower than the ABARE or PPMFA figures. The reason for this is that the model calculates the wood-only raw material requirements for pulp and paper in "oven dry tonnes" while pulp reported figures are in "air dry tonnes" which contain approximately 10% moisture and 2-25% of nonwood fillers depending on the process. A complicating factor in the assumptions on waste with the pulp and paper stream is the fact that mills vary dramatically in their recovery according to type. Kraft pulp mills typically have a low yield of fibre ( 50%) whereas thermo-mechanical mills have a high yield ( 95%). Based on weighted inputs, a yield of 70% has been adopted. PRESERVATIVE TREATED SOFTWOOD Both hardwood and softwood can be preservative treated, but only softwood has been allocated a National Carbon Accounting System Technical Report 15

24 separate category in this project. This is because treated sawn softwood has some use categories which are different to untreated softwood, whereas hardwood is usually treated so that the sapwood can be protected against borer attack and its use is then the same as for untreated hardwood. Treated softwood poles and posts have also been included with sawn softwood, but treated hardwood poles and piles have been included with sleepers and other miscellaneous hardwood products. The ABARE statistics do not list treated timber of any description. The information used in the model has been obtained from the Timber Preservers Association of Australia. HARDBOARD The hardboard industry in Australia is quite small, with only two plants in operation. One is at Ipswich (Queensland) and the other is at Raymond Terrace (NSW). Hardwood is used for feedstock, sourced from pulp logs and sawmill residue. Total production in 1998 was approximately 69,000 m 3 (Jaakko Pöyry Consulting estimate). The technology is quite old, but the products are unique and have niche markets that are likely to endure the competition from other panel products. Both hardboard producers were contacted during the study for manufacturing assumptions. HARDWOOD POLES, SLEEPERS AND MISCELLANEOUS The existing stock of hardwood transmission poles in Australia is reputed to number about 6,000,000 and production is estimated to be about 100,000 poles per annum, equivalent to about 75,000 m 3 of log. Railway sleepers also represent a considerable resource, and although concrete sleepers are now used for all new work, timber sleepers will continue to be used for the maintenance of secondary lines. Miscellaneous includes a range of products such as mining, fencing and landscaping timbers. As mentioned in Section 2.2, the log removals information for this group is conflicting and difficult to uncover. A provisional constant of 184,400 m 3 has been proposed for use in the model (see Table 2-2) and further work is recommended. LOG AND WOODCHIP EXPORTS Woodchip Exports Export woodchips constitute a significant proportion of the annual harvest from Australian forests. The ABARE quarterly forest products statistics gives 1,044,700 bone dry tonnes (BDt) of softwood chips and 3,269,900 BDt of hardwood chips exported in 1997/98. The total, 4,314,600 BDt, is equivalent to 216 million tonnes of carbon (using a conversion of 50%). The Carbon Model uses the ABARE reported export figures directly in bone dry tonnes. However, the export controls have now been lifted on woodchips and it may be difficult for ABS to get reliable data in the future. Individual chip export companies keep details of green tonnes exported and they have a conversion factor to give tonnes of bone dry fibre for the various species involved. These data could be obtained on an annual basis, either from individual companies or through the NAFI woodchip exporters group. Log Exports Total exports of coniferous logs for 1997/98 consisted of 330,000 m 3 of sawlog and 36,000 m 3 of pulp log. Hardwood log exports were 2,700 m 3. "Other" log exports came to 21,900 m 3 (ABARE). The log export trade is a relatively small part of Australia s forest products trade. It is, however likely to increase as the "Asian crisis" stabilises and more ports are utilised. 16 Australian Greenhouse Office

25 4. CARBON CONTENT OF PRODUCTS In the literature cited, carbon content varied between 0.4 to 0.53 of the oven dry (bone dry) weight. The following is taken from Appendix II, "Costs of Carbon Sequestration through Afforestation: Greenhouse Gas Emissions Australian Transport" Working Paper 23, Bureau of Transport and Communications Economics: Various factors are used to convert biomass and wood to elemental carbon. Turner (1990, p. 2) divides the weight of wood by This is equivalent to wood being 44% carbon. Barson and Gifford (1989a, p. 437) assume that carbon comprises 50% of dry biomass as do Grierson et al (1991a, p. 250). On the basis that most organic matter in wood fits the formula CnH2nOn, Boardman (pers. comm., October 1995) suggests that 40% wood biomass is carbon. McLaren and Wakelin (1991) note that various studies have used conversion figures for oven dry weight to weight of elemental carbon of 42% to 53%. They conclude that 49.6% is an appropriate figure for radiata pine in New Zealand. In another study undertaken in the UK (Thompson and Matthews, 1989), 42% is used for softwoods and 45% for hardwood, however none of these references show how the values used were derived. A conversion of 0.5 is used in the Greenhouse Challenge Vegetation Sinks Workbook Hillis (pers. comm.), from CSIRO, has provided the same advice as Boardman. He makes the point that the cellulose in wood is very similar in structure to glucose, the formula for which is C6H12O6 and that based on atomic weights, there is 40% by mass of carbon in cellulose. Hemicellulose and lignin, the other two principal components of wood, vary in structure from cellulose, but they still have C, H and O in about the same proportions and the same applies to the relatively minor amounts of starch, resins and other extractives that are present in wood. Hillis further advises however, that the carbon content of bark is often quite different and that in radiata pine, the proportion of flavinoids is about 35% of the total composition. Flavinoids are high in carbon (C15H11O6) and have 80% carbon by weight. This would give a total carbon content of radiata pine bark of approximately 54%. In the Carbon Model a figure of 50% carbon by weight of oven dry wood has been used as a default but may be readily changed as required. This figure is consistent with that used in the Greenhouse Challenge Vegetation Sinks Workbook 1998, but given the wide range of carbon contents quoted in the literature, it is recommended that further investigations of this issue be undertaken. 5. LIFE SPAN OF TIMBER PRODUCTS The life span of timber products are critical in ascertaining the quantity of carbon stored in timber products. The Land Use Change and Forestry Workbook 4.2 identifies four pools: short term (decaying in the year of harvest) - paper, etc; short medium term (decaying over 10 years) - panel products, e.g. fibreboard; medium long term (decaying over 25 years) sawn timber, e.g. packing crates, furniture; and long term (decaying over 50 years) - building construction and fence posts. In the Supplement to the Workbook (1998), the short term pool decay rate was changed to three years. In this study, considerable attention has been given to subdividing the various timber products pools into different classes and the life spans assigned vary from those in the workbook. Decay rates used assume a constant decay over the lifespan. National Carbon Accounting System Technical Report 17

26 The assumption of constant decay may not be valid and requires further investigation. HOUSING SECTOR The housing sector in Australia constitutes the most significant long term pool of carbon derived from wood products and, at this stage, a life cycle of 90 years is being nominated for Australian housing for the following reasons: Most of Australia s housing is well in excess of 50 years old. 50 years is the figure used by engineers as the minimum life of housing for design purposes and clearly almost all housing exists for much longer than this. Houses are demolished for purposes of site redevelopment and road construction and there is also an attrition due to cyclones, fires etc. 90 years is nominated as an interim measure but more detailed investigation is recommended. LIFE SPAN POOLS ASSUMED FOR MODELLING IN THIS STUDY Pool 5 Long Term Products The following products are used predominantly in house construction and are therefore regarded as having a life cycle of 90 years: Softwood framing, dressed products (flooring, lining, mouldings). Cypress green framing, dressed products (flooring, lining). Hardwood green framing, dried framing, flooring and boards, furniture timber. Plywood structural, LVL, flooring, bracing, lining. Hardboard weathertex, lining, bracing, underlay. Preservative treated pine sawn structural timber. Pool 4 A 50 year life span has been nominated for: Preservative treated pine poles and roundwood. Softwood furniture. Hardwood poles, piles and girders. Pool 3 30 years has been nominated for: Plywood other (noise barriers). Particleboard and MDF kitchen and bathroom cabinets, furniture. Preservative treated pine decking and palings. Hardwood sleepers and other miscellaneous hardwood products. Pool 2 10 years has been nominated for: Hardwood pallets and palings. Particleboard and MDF shop fitting, DIY, miscellaneous. Hardboard packaging. Pool 1 Short Term Products 3 years has been nominated for: Softwood pallets and cases. Plywood formboard. Paper and paper products. Particleboard and MDF flooring and lining. 18 Australian Greenhouse Office

27 DISCUSSION The lifetime in use and the final disposal methods of wood products are the areas of greatest potential inaccuracy and where we would recommend to the AGO that more investigation be done. Large proportions of the products can survive in a landfill, for example, for very long periods (Skog & Nicholson, 1998). Jaakko Pöyry Consulting has made preliminary estimates of average lifetime in use for paper and paperboard products: Tissue 3 months Newsprint 1 month (with eventual disposal landfill where average life may be 30 years) Packaging 15 months (with eventual disposal landfill where average life may be 30 years) Printing 3 years (with eventual disposal and Writing landfill where average life may be 30 years) There is also the factor of recycling which extends the time between cutting down the tree and eventual disposal to landfill, etc. As a starting point, Jaakko Pöyry Consulting assumes fibre in packaging and newsprint grades is recycled 5 times; printing and writing papers twice and tissue zero. For packaging grades, which are largely recycled fibre, the effective lifetime is 6 x 15 months = 7.5 years. As can be seen, these factors have a greater weight than the actual initial lifetime of paper and packaging products in determining carbon emissions. Jaakko Pöyry Consulting s Carbon Model treats all short life products such as paper and paper products as decaying within 3 years with consequent C emissions to the atmosphere. In fact, the effects of disposal methods in landfills and recycling could significantly prolong the period of carbon sequestration. This area needs more investigation and is recommended for additional study by the AGO. 6. POOL OF WOOD PRODUCTS IN SERVICE HOUSING The number of houses, as well as their longevity, is required to calculate the major pool of solid wood. The total number of private dwellings in Australia at the time of the 1996 census was 7,019,300 of which 5,366,500 (76%) were separate houses and a further 574,100 (8.2%) were either semi-detached, townhouses, row or terrace houses (see Table 6-1.). Unfortunately the categories for recording private dwellings have been subject to minor changes over the years, with the most recent change being in Nonetheless, "Total Private Houses" has been recorded for every census back to 1911 when the number of private dwellings was 928,862. Table 6-1: Private dwellings in Australia 1991 ( 000) 1996 ( 000) Separate houses 4,947.2 (76.7%) 5,366.5 (76.4%) Semi-detached/Row/Terrace/Townhouses (7.9%) (8.2%) Flats/Apartments/Units (12.1%) (13.2%) Caravans/Other/Not stated (3.3%) (2.2%) TOTAL 6, ,019.3 Source: Australian Census 1991, 1996 National Carbon Accounting System Technical Report 19

28 Factors not included in the census however are that the average floor area of houses increased by about 19% between 1982 and 1997 (BIS Shrapnel Sawn Timber in Australia, ) and that there has been an increase in house renovations and extensions. "Year Book Australia 1995" mentions that 67% of houses approved in 1992/93 used brick veneer cladding and 7% used timber cladding. Brick veneer is most popular in the ACT with 97% of approvals. It is least popular in Western Australia, the Northern Territory and parts of northern Queensland where the roof frame is generally of timber, but the walls are usually cavity brick or concrete block. Some brick veneer houses use steel framing, although nationally the use of timber framing for brick veneer, fibreboard and timber clad houses is quite high at around 95%. The number of new separate houses built over the 30 year period 1968/69 to 1997/98 was 3,063,593. This is an average of 102,119 per year. The timber volume used in a 2-storey brick veneer house of 180 m 2 total floor area, with the lower floor of concrete slab and the upper of timber, has been calculated at m 3. Timber cladding on the upper storey would add 3.1 m 3. (Source: D.M. Greve and W.I. Diehm, "Timber volumes used in house construction", Queensland Department of Forestry, Timber Trends No. 2, 1985.) MODELLING APPROACH TO CARBON SEQUESTRATION IN HOUSING There are a number of possible methods for modelling how much carbon is sequestered in existing houses and the rate at which this will be released. The approach adopted in the Carbon Model has been to: Figure 6-1: Australian housing starts ( ) Source: Australian Bureau of Statistics 20 Australian Greenhouse Office

29 Use historical data on new house construction (housing starts) as a base (actual data assumed housing starts pre-1955). Assume an average wood content per house. This figure can be adjusted at any year in the model to allow for changes in building sizes, styles and wood content. As a starting point, we have assumed a wood consumption of 15 m 3 /house in the early 1900 s reducing to 13 m 3 /house currently. Note, the 15 m 3 /house is an estimate and is not based on research. Convert the total wood content to a carbon equivalent. A basic density reduction from an average of 600 kg/m 3 in the early 1900 s to 450 kg/m 3 has been used for timber in houses. A carbon equivalent of 50% has been assumed. Assume a constant decay rate over 90 years, i.e. 1.11% of the carbon content is lost each year. Using this methodology, the starting values (1997) for accumulated carbon in the existing carbon pool, carbon was estimated as 15.8 million tonnes. Aspects of this approach, which will require further research and development include: Available data on housing starts go back to 1955; What was the level of new housing preceding this? What is the level of wood in new dwellings and how has this changed over time? Is a constant annual decay rate over 90 years realistic for housing or is some other relationship more appropriate? CARBON STARTING LEVELS IN OTHER POOLS The suggested approach to estimating carbon starting levels for products with shorter life spans than timber in housing is to: Use historical production and import data for each of the main product types, e.g. plywood, MDF, paper and paper products. Convert this to carbon equivalents. Apply a decay rate based on the assumed product life or pool. This is a recommended follow-up activity. As a starting point (1997) for the Carbon Model, Jaakko Pöyry Consulting have assumed starting values for the carbon pools (other than housing), based on preliminary trend estimates. The start point for the Carbon Model are shown in Table 6-2. Table 6-2: Preliminary estimate of carbon currently in storage (millions tonnes C) ACCOUNTING APPROACH Decay period (yrs) IPCC default Stock-change Production Pool Pool Pool Pool Pool National Carbon Accounting System Technical Report 21

30 7. CARBON ACCOUNTING METHODS AND IMPLICATIONS ON CARBON POOL An expert group from the Intergovernmental Panel on Climate Change met in Dakar 1 in May 1998 to evaluate approaches for estimating net emissions of CO2 from forest harvesting and wood products. In their Dakar report, four approaches were evaluated: The current IPCC default approach. - All CO 2 emissions and removals associated with forest harvesting and the oxidation of wood products are accounted for by the country in which the wood was grown and in the year of harvesting. The stock-change approach. - Changes in carbon stock in forests are accounted for in the country in which the wood is grown, referred to as the producing country. Changes in the products pool are accounted for in the country where the products are used, referred to as the consuming country. The production approach. - Stock changes derived from forests are accounted for in the producing country. The carbon contained in exported wood products remains accounted for in the carbon stock of the producing country. The atmospheric-flow approach. - Removals of carbon from the atmosphere due to forest growth is accounted for in the producing country, while emissions of carbon to the atmosphere from oxidation of harvested wood products are accounted for in the consuming country. Jaakko Pöyry Consulting has included the capacity to model carbon sequestered by the IPCC default, stock change and production approach into the National Carbon Accounting Model for Wood Products. The atmospheric flow approach has not been attempted due to its complexity and conceptual difficulty. The results of these approaches contained in the model should be regarded as preliminary. Jaakko Pöyry Consulting provides this capacity purely so the user can experiment with the affects of the different approaches. The interpretation of the different approaches is our own. IMPLICATIONS OF DIFFERENT APPROACHES A paper by Ford-Robertson, Robertson and Sligh in Appita 1999 "Implications of Carbon Accounting Methods for Harvested Wood Products in New Zealand" found that the different accounting methods under review by the IPCC had profoundly different effects on New Zealand s carbon balance during the commitment period under the Kyoto Protocol (refer to Figure 7-1.) 1 Evaluating Approaches for Estimating Net Emissions of Carbon Dioxide from Forest Harvesting and Wood Products 22 Australian Greenhouse Office

31 Figure 7-1: Impact of different wood products accounting methodologies in New Zealand over the commitment period Source: Ford-Robertson, J., Robertson, K. and Sligh, P (1999). Implications of carbon accounting methods for harvested wood products in New Zealand. Appita 99, pp The impact of applying the three approaches using model developed in this study is shown in the following figures. These assume production remains constant at 1998 levels over the next 10 year period. All assumptions in regard to manufacturing also remain the same. Figure 7-2: Indicative carbon stocks in Australia using the IPCC default approach National Carbon Accounting System Technical Report 23

32 Figure 7-3: Indicative carbon stocks in Australia using the stock-change approach Figure 7-4: Indicative carbon stocks in Australia using the production approach It is emphasised that the Model s outputs are indicative as they are based on, as yet, only crude estimates of the accumulated carbon pool to date. Importantly, however, the Model provides a mechanism by which Australia s carbon stocks can be determined using different accounting approaches. An important follow-up to this study will be the refinement of the Model to study the impact on Australia of the different approaches over the first commitment period Australian Greenhouse Office

33 8. SUMMARY OF RECOMMENDATIONS FOR ONGOING DATA COLLECTION AND FUTURE RESEARCH IMPROVE DATA ON HARDWOOD Hardwood logs from plantations should be reported separately in ABARE. ABARE data on hardwood poles and sleepers is unreliable. Producers should be approached to improve data reliability. Hardwood sawmilling input data for the Carbon Model could be disaggregated into 3 regions to improve its precision. The suggested regions are: 1. Western Australia 2. Queensland and Northern New South Wales 3. Tasmania, Victoria SOFTWOODS ABARE appears to be a reliable source for ongoing data collection. Cypress sawlog harvest data should, however, be reported separately by ABARE. At present, these data appear to be included along with other softwoods. BARK Bark has not been accounted for in the model. A better understanding of the carbon content of bark and its destination and use after harvesting is needed to account for this significant carbon source. WOOD PROPERTIES The average basic densities used in the model need to be reviewed. More accurate species weighting may need to be applied, particularly for hardwoods where a large range of species with an equally large range in density are utilised. Further research into the carbon content of the species used in Australia is needed. This is fundamental to any evaluation of carbon sequestration in wood products. Although there are considerable references already on this subject, there is enough confusion over the wide range of carbon contents reported to make an objective selection of the most appropriate carbon content difficult. The model uses 50% carbon by dry weight as a default starting point for all products but may be readily changed. This is simplistic and needs to be refined to provide greater precision in determining carbon estimates. LIFE SPAN OF TIMBER PRODUCTS A provisional life span of 90 years for wood in houses is proposed. This is not based on detailed research. More work is needed to refine/verify the figure for carbon modelling purposes. Similarly, the effective life span of other products, especially paper and packaging, which are often recycled should be more thoroughly researched. The final disposal method of wood products consumed in Australia is not well researched. How much wastepaper, for example, is disposed of in landfill sites which are reported to be effective carbon sinks? Confirmation of the carbon sequestration effects of landfill sites is needed in Australia. ACCOUNTING APPROACHES FOR CARBON IN WOOD PRODUCTS The IPCC are reviewing four different approaches to carbon accounting. Which approach is adopted can significantly affect carbon balances at the national level and has implications for data gathering and reporting. More detailed modelling of the various approaches for Australian wood production should be a high priority leading up to the first commitment period from National Carbon Accounting System Technical Report 25

34 SELECTED REFERENCES ABARE (1998). Forest Products Statistics March Quarter Australian Greenhouse Office (1998b). Greenhouse Challenge Vegetation Sinks Workbook. Australian Greenhouse Office (1998a). National Greenhouse Gas Inventory. Land Use Change and Forestry. Workbook for carbon dioxide from the biosphere. Workbook 4.2 with Supplements, BIS Shrapnel (1996). Sawn timber in Australia, Brown, S., Lim, B. and Schlamadinger, B. (1998). Evaluating approaches for estimating net emissions of carbon dioxide from forest harvesting and wood products. IPCC/OECD/IEA Programme on National Greenhouse Gas Inventories, Meeting Report, Dakar, Senegal, 5-7 May Bureau of Transport and Communications Economics (1996). Trees and greenhouse: Costs of sequestering Australian transport emissions. Working Paper 23, April Centre for International Economics (1999). Early greenhouse action. Report prepared for the Australian Greenhouse Office, June CSIRO Division of Forest Products (1961). Technological Paper No. 13, "Shrinkage and density of Australian and other woods". Ford-Robertson, J., Robertson, K. and Sligh, P. (1999). Implications of carbon accounting methods for harvested wood products in New Zealand. Proc. Appita Conference 99, pp Forwood Canberra (1974). Report of Panel 2 - Forest Resources. Forestry and Wood-Based Industries Development Conference, Canberra, Greve, D.M. and Diehm, W.I. (1985). Timber volumes used in house construction. Queensland Department of Forestry, Timber Trends No. 2, PPMFA (1998). Pulp and Paper Perspective, (19,1) Nov Skog & Nicholson (1998). Carbon cycling through Wood Products; The role of wood and paper products in carbon sequestration. Forest Products Journal, Vol. 48 No. 7/8, pp 75-83, Australian Greenhouse Office

35 GLOSSARY % percent C degrees Celsius a year ABARE Australian Bureau of Resource Economics ABS Australian Bureau of Statistics ACT Australian Capital Territory ADt air dry tonnes AGO Australian Greenhouse Office air dry density mass of wood in the air dry condition divided by volume of wood in the air dry condition basic density mass of oven dry wood divided by volume of green wood BDt bone dry tonne cm Centimetres CSIRO Commonwealth Scientific & Industrial Research Organisation FWPRDC Forest and Wood Products Research and Development Corporation g gram green density mass of freshly felled wood divided by volume of green wood h hour ha hectare (10,000 m 2 = 2.47 acres) IPCC International Panel on Climate Change kg kilogram km kilometre LVL laminated veneer lumber M million m metres m 2 m 3 m 3 /ha.a MDF ml NAFI NSW ob ODt OSB PPMFA t Tg ub square metres cubic metres cubic metres per hectare per annum medium density fibreboard millilitre National Association of Forest Industries New South Wales over bark oven dry tonne oriented strand board Pulp & Paper Manufacturers Federation of Australia tonne 1012 grams underbark National Carbon Accounting System Technical Report 27

36 28 Australian Greenhouse Office

37 APPENDIX 1 IPCC DEFAULT Units Notes LOSS FROM FOREST POOL tc (000 s) -5,959-5,959-5,959-5,959-5,959-5,959-5,959-5,959-5,959-5, ,000-2,000-3,000-4,000-5,000-6,000-7,000 Loss from forest pool (000 s tc) National Carbon Accounting System Technical Report 29

38 LIFE CYCLE-PRODUCTION Units Notes DECAY LIFE Pool 1 Years 3 2 Years 10 3 Years 30 4 Years 50 5 Years 90 PRE-START CARBON POOL Pool 1 tc (000 s) 8,300 2 tc (000 s) 1,000 3 tc (000 s) 4,000 4 tc (000 s) 3,000 5 tc (000 s) 60% of 15,800 (40% imported) 9,500 total tc (000 s) 25,800 ADDITION TO CARBON POOL 1 tc (000 s) 4,170 4,170 4,170 4,170 4,170 4,170 4,170 4,170 4,170 4,170 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) 1,033 1,033 1,033 1,033 1,033 1,033 1,033 1,033 1,033 1,033 total tc (000 s) 5,878 5,878 5,878 5,878 5,878 5,878 5,878 5,878 5,878 5,878 CARBON POOL PREVIOUS + ADDITIONS 1 tc (000 s) 12,470 12,483 12,492 12,498 12,502 12,504 12,506 12,507 12,508 12,508 2 tc (000 s) 1,138 1,162 1,183 1,203 1,220 1,236 1,250 1,263 1,275 1,285 3 tc (000 s) 4,348 4,551 4,747 4,936 5,119 5,296 5,467 5,633 5,793 5,948 4 tc (000 s) 3,190 3,316 3,439 3,560 3,679 3,795 3,909 4,021 4,130 4,237 5 tc (000 s) 10,533 11,449 12,355 13,251 14,136 15,012 15,879 16,735 17,582 18,420 total tc (000 s) 31,678 32,960 34,216 35,448 36,657 37,844 39,012 40,159 41,288 42,398 CARBON LOSS THROUGH DECAY 1 tc (000 s) -4,157-4,161-4,164-4,166-4,167-4,168-4,169-4,169-4,169-4,169 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) total tc (000 s) -4,596-4,622-4,647-4,669-4,691-4,711-4,731-4,749-4,768-4, Australian Greenhouse Office

39 CARBON POOL CHANGE IN CARBON POOL 40,000 35,000 30,000 25,000 20,000 15,000 10, ,000 Units Notes tc (000 s) 8,313 8,322 8,328 8,332 8,334 8,336 8,337 8,338 8,339 8,339 2 tc (000 s) 1,024 1,046 1,065 1,083 1,098 1,113 1,125 1,137 1,147 1,157 3 tc (000 s) 4,203 4,399 4,588 4,772 4,949 5,120 5,285 5,445 5,600 5,749 4 tc (000 s) 3,126 3,250 3,371 3,489 3,605 3,719 3,831 3,940 4,048 4,153 5 tc (000 s) 10,416 11,322 12,218 13,103 13,979 14,846 15,702 16,549 17,387 18,215 total tc (000 s) 27,082 28,338 29,569 30,779 31,966 33,133 34,281 35,410 36,520 37,613 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) total tc (000 s) 1,282 1,256 1,232 1,209 1,188 1,167 1,148 1,129 1,110 1, Carbon pool (000 s tc) 1,400 1,200 1, Change in carbon pool (000 s tc) National Carbon Accounting System Technical Report 31

40 LIFE CYCLE-STOCK CHANGE Units Notes DECAY LIFE Pool 1 Years 3 2 Years 10 3 Years 30 4 Years 50 5 Years 90 PRE-START CARBON POOL Pool 1 tc (000 s) 4,900 2 tc (000 s) 1,000 3 tc (000 s) 4,000 4 tc (000 s) 3,000 5 tc (000 s) 15,800 total tc (000 s) 28,700 ADDITION TO CARBON POOL 1 tc (000 s) 2,449 2,449 2,449 2,449 2,449 2,449 2,449 2,449 2,449 2,449 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) 1,190 1,190 1,190 1,190 1,190 1,190 1,190 1,190 1,190 1,190 total tc (000 s) 4,239 4,239 4,239 4,239 4,239 4,239 4,239 4,239 4,239 4,239 CARBON POOL PREVIOUS + ADDITIONS 1 tc (000 s) 7,349 7,348 7,347 7,347 7,346 7,346 7,346 7,346 7,346 7,346 2 tc (000 s) 1,138 1,162 1,183 1,203 1,220 1,236 1,250 1,263 1,275 1,285 3 tc (000 s) 4,335 4,526 4,710 4,888 5,060 5,226 5,387 5,542 5,693 5,838 4 tc (000 s) 3,127 3,191 3,254 3,316 3,377 3,436 3,494 3,551 3,607 3,662 5 tc (000 s) 16,990 17,992 18,982 19,962 20,930 21,888 22,835 23,771 24,698 25,613 total tc (000 s) 32,939 34,218 35,477 36,715 37,933 39,132 40,313 41,474 42,618 43,744 CARBON LOSS THROUGH DECAY 1 tc (000 s) -2,450-2,449-2,449-2,449-2,449-2,449-2,449-2,449-2,449-2,449 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) total tc (000 s) -2,959-2,980-3,000-3,020-3,040-3,058-3,077-3,095-3,112-3, Australian Greenhouse Office

41 CARBON POOL CHANGE IN CARBON POOL 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 Units Notes tc (000 s) 4,899 4,898 4,898 4,898 4,898 4,898 4,897 4,897 4,897 4,897 2 tc (000 s) 1,024 1,046 1,065 1,083 1,098 1,113 1,125 1,137 1,147 1,157 3 tc (000 s) 4,191 4,375 4,553 4,725 4,891 5,052 5,207 5,358 5,503 5,643 4 tc (000 s) 3,064 3,127 3,189 3,250 3,309 3,367 3,424 3,480 3,535 3,588 5 tc (000 s) 16,802 17,792 18,771 19,740 20,697 21,645 22,581 23,507 24,423 25,329 total tc (000 s) 29,979 31,238 32,476 33,695 34,894 36,074 37,236 38,379 39,505 40,615 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) 1, total tc (000 s) 1,279 1,259 1,238 1,218 1,199 1,180 1,162 1,144 1,126 1, Carbon pool (000 s tc) 1,400 1,200 1, Change in carbon pool (000 s tc) National Carbon Accounting System Technical Report 33

42 SOFTWOOD SAWMILLING Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 CSIRO Division of Forest Products, Technological Paper No. 13, Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook 1998 Sawlog stream (destination of total sawlogs) 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Green sawn % Industry sources: - Pine Australia and sawmills in S Aust ( 4), Tasmania (1), 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% Chips % Queensland (3) and ACT (1). 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% Sawdust % 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Chip stream (destination of chips) Panel % Calculated from MDF and particleboard requirement 40.5% 40.5% 40.5% 40.5% 40.5% 40.5% 40.5% 40.5% 40.5% 40.5% Export % Left over from other two 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% 41.2% Hardboard % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Pulp and paper % Calculated from Pulp and Paper requirement 18.3% 18.3% 18.3% 18.3% 18.3% 18.3% 18.3% 18.3% 18.3% 18.3% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Green sawn stream (destination of green sawn material) Drying and dressing % Industry sources: - Pine Australia and sawmills in S Aust ( 4), Tasmania (1), 79.0% 79.0% 79.0% 79.0% 79.0% 79.0% 79.0% 79.0% 79.0% 79.0% Queensland (3) and ACT (1). Preservative % Industry sources (TPAA), unlikely to change in next 3 years 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% Pallets and cases % Industry sources: - Pine Australia and sawmills in S Aust ( 4), Tasmania (1), 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% total % Queensland (3) and ACT (1) % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Drying and dressing stream (destination of dried and dressed material) Dried and dressed products % Industry sources: - Pine Australia and sawmills in S Aust ( 4), Tasmania (1), 84.0% 84.0% 84.0% 84.0% 84.0% 84.0% 84.0% 84.0% 84.0% 84.0% Shavings and waste % Queensland (3) and ACT (1). 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Dried and dressed products stream (destination of dried and dressed products) Framing % Industry sources: - Pine Australia and sawmills in S Aust ( 4), Tasmania (1), 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% 80.0% Furniture % Queensland (3) and ACT (1). 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% Dressed products % 14.5% 14.5% 14.5% 14.5% 14.5% 14.5% 14.5% 14.5% 14.5% 14.5% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Logs removed (saw and veneer) incl cypress pine m 3 (000 s) Source: ABARE Forest Products Statistics, Table 48 Roundwood removals (Coniferous saw and veneer logs) Imports of coniferous sawnwood m3 (000 s) Source: ABARE Forest Products Statistics, Table 13, includes 15% of preservative treated softwood from New Zealand 6,488 6,488 6,488 6,488 6,488 6,488 6,488 6,488 6,488 6, Proportion of import as preservative treated timber % Source: Timber Preservers Assoiciation of Australia 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% Estimated proportion of imported products Framing % Source: ABARE Forest Products Statistics, Table 14 and % 64.0% 64.0% 64.0% 64.0% 64.0% 64.0% 64.0% 64.0% 64.0% Estimated proportion by country of origin. Furniture % JPC estimate - Actual data not recorded by ABARE 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% Dressed products % Source: ABARE Forest Products Statistics, Table 14 and % 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% Pallets and cases % Estimated proportion by country of origin. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exports of coniferous sawnwood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 31 Exports of sawnwood Estimated proportion of exported products Framing % Source: ABARE Forest Products Statistics, Table 31 Exports of sawnwood. 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% Furniture % Estimated proportion by country of destination. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Dressed products % Source: ABARE Forest Products Statistics, Table 31 Exports of sawnwood. 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% Pallets and cases % Estimated proportion by country of destination. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 34 Australian Greenhouse Office

43 Units Notes CARBON POOL Framing pool Furniture pool Dressed products pool Pallets and cases pool RAW MATERIALS Sawlog volume m3 (000 s) Calculated from above and plywood and cypress requirement 5,811 5,811 5,811 5,811 5,811 5,811 5,811 5,811 5,811 5,811 PRODUCT FROM OTHER PROCESSES None BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) 1,036 1,036 1,036 1,036 1,036 1,036 1,036 1,036 1,036 1,036 Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES Chips for panel m3 (000 s) Chips for export m3 (000 s) Chips for hardboard m 3 (000 s) Chips for pulp and paper m 3 (000 s) Preservative timber m 3 (000 s) PRODUCTS PRODUCED IN AUSTRALIA Framing m3 (000 s) 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 Furniture m 3 (000 s) Dressed products m 3 (000 s) Pallets and cases m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Framing bdt (000 s) Furniture bdt (000 s) Dressed products bdt (000 s) Pallets and cases bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Framing tc (000 s) Furniture tc (000 s) Dressed products tc (000 s) Pallets and cases tc (000 s) National Carbon Accounting System Technical Report 35

44 SOFTWOOD SAWMILLING-CTD. Units Notes IMPORTS Framing m3 (000 s) Furniture m 3 (000 s) Dressed products m 3 (000 s) Pallets and cases m 3 (000 s) IMPORTS IN BONE DRY TONNES Framing bdt (000 s) Furniture bdt (000 s) Dressed products bdt (000 s) Pallets and cases bdt (000 s) IMPORTS IN TONNES CARBON Framing tc (000 s) Furniture tc (000 s) Dressed products tc (000 s) Pallets and cases tc (000 s) EXPORTS Framing m3 (000 s) Furniture m 3 (000 s) Dressed products m 3 (000 s) Pallets and cases m 3 (000 s) EXPORTS IN BONE DRY TONNES Framing bdt (000 s) Furniture bdt (000 s) Dressed products bdt (000 s) Pallets and cases bdt (000 s) EXPORTS IN TONNES CARBON Framing tc (000 s) Furniture tc (000 s) Dressed products tc (000 s) Pallets and cases tc (000 s) TOTAL DOMESTIC PRODUCTION Framing m3 (000 s) 2,028 2,028 2,028 2,028 2,028 2,028 2,028 2,028 2,028 2,028 Furniture m3 (000 s) Dressed products m 3 (000 s) Pallets and cases m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Framing bdt (000 s) Furniture bdt (000 s) Dressed products bdt (000 s) Pallets and cases bdt (000 s) Australian Greenhouse Office

45 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Framing tc (000 s) Furniture tc (000 s) Dressed products tc (000 s) Pallets and cases tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 37

46 HARDWOOD SAWMILLING Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 CSIRO Division of Forest Products, Technological Paper No. 13, Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Sawlog stream (destination of total sawlogs) Green sawn % Industry sources: Victorian Assoc of Forest Industries and Sawmills 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% Chips % Industry sources: Victorian Assoc of Forest Industries and Sawmills 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% Slab waste % Industry sources: Victorian Assoc of Forest Industries and Sawmills 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% Sawdust % Industry sources: Victorian Assoc of Forest Industries and Sawmills 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Chip stream (destination of chips) Panel - MDF/PB % None in 1998 Source?? 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Export % Balance after panels, hardboard and pulp and paper 85.2% 85.2% 85.2% 85.2% 85.2% 85.2% 85.2% 85.2% 85.2% 85.2% Hardboard % Calculated from Hardboard sawmill residue requirement 4.4% 4.4% 4.4% 4.4% 4.4% 4.4% 4.4% 4.4% 4.4% 4.4% Pulp and paper % Calculated from Pulp and Paper requirement 10.4% 10.4% 10.4% 10.4% 10.4% 10.4% 10.4% 10.4% 10.4% 10.4% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Green sawn stream (destination of green sawn material) Drying and dressing % Industry sources: Victorian Assoc of Forest Industries and Sawmills 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% Green framing % Industry sources: Victorian Assoc of Forest Industries and Sawmills 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% Pallets and palings % Industry sources: Victorian Assoc of Forest Industries and Sawmills 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Drying and dressing stream (destination of dried and dressed material) Dried and dressed products % Industry sources: Victorian Assoc of Forest Industries and Sawmills 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% 68.0% Shavings and waste % Industry sources: Victorian Assoc of Forest Industries and Sawmills 32.0% 32.0% 32.0% 32.0% 32.0% 32.0% 32.0% 32.0% 32.0% 32.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Dried and dressed products stream (destination of dried and dressed products) Dry framing % Industry sources: Victorian Assoc of Forest Industries and Sawmills 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Furniture % Industry sources: Victorian Assoc of Forest Industries and Sawmills 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% Flooring and boards % Industry sources: Victorian Assoc of Forest Industries and Sawmills 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Imports of broadleaved sawnwood m 3 (000 s) Source: ABARE Forest Products Statistics,Table 31 Imports of sawnwood (sum of broadleaved roughsawn and dressed) Estimated proportion of imported products Dry framing, flooring and boards % Source: ABARE Forest Products Statistics, 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Furniture % Table 15 Im ports of roughsawn coniferous sawnwood and 18 Imports 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Green framing % of dressed coniferous. Estimated proportion by country of origin. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Pallets and palings % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exports of broadleaved sawnwood m3 (000 s) Source: ABARE Forest Products Statistics, Table 31 Exports of sawnwood (sum of broadleaved roughsawn and dressed) Australian Greenhouse Office

47 Units Notes Estimated proportion of exported products Dry framing, flooring and boards % Source: ABARE Forest Products Statistics, 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Furniture % Table 31 Ex ports of sawnwood. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Green framing % Estimated proportion by country of destination. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Pallets and palings % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% CARBON POOL Dry framing, flooring and boards pool Furniture pool Green framing pool Pallets and palings pool RAW MATERIALS Sawlog volume m3 (000 s) Source: ABARE Forest Products Statistics, Table 48 Roundwood removals (Broadleaved saw and veneer logs) 4,096 4,096 4,096 4,096 4,096 4,096 4,096 4,096 4,096 4,096 PRODUCT FROM OTHER PROCESSES None BY-PRODUCTS Sawdust, shavings and waste m3 (000 s) 1,144 1,144 1,144 1,144 1,144 1,144 1,144 1,144 1,144 1,144 Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES Chips for panel m3 (000 s) Chips for export m3 (000 s) 1,047 1,047 1,047 1,047 1,047 1,047 1,047 1,047 1,047 1,047 Chips for hardboard m3 (000 s) Chips for pulp and paper m3 (000 s) PRODUCTS PRODUCED IN AUSTRALIA Dry framing, flooring and boards m3 (000 s) Furniture m3 (000 s) Green framing m3 (000 s) Pallets and palings m3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Dry framing, flooring and boards bdt (000 s) Furniture bdt (000 s) Green framing bdt (000 s) Pallets and palings bdt (000 s) National Carbon Accounting System Technical Report 39

48 HARDWOOD SAWMILLING-CTD. Units Notes PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Dry framing, flooring and boards tc (000 s) Furniture tc (000 s) Green framing tc (000 s) Pallets and palings tc (000 s) IMPORTS Dry framing, flooring and boards m3 (000 s) Furniture m 3 (000 s) Green framing m 3 (000 s) Pallets and palings m 3 (000 s) IMPORTS IN BONE DRY TONNES Dry framing, flooring and boards bdt (000 s) Furniture bdt (000 s) Green framing bdt (000 s) Pallets and palings bdt (000 s) IMPORTS IN TONNES CARBON Dry framing, flooring and boards tc (000 s) Furniture tc (000 s) Green framing tc (000 s) Pallets and palings tc (000 s) EXPORTS Dry framing, flooring and boards m3 (000 s) Furniture m 3 (000 s) Green framing m 3 (000 s) Pallets and palings m 3 (000 s) EXPORTS IN BONE DRY TONNES Dry framing, flooring and boards bdt (000 s) Furniture bdt (000 s) Green framing bdt (000 s) Pallets and palings bdt (000 s) EXPORTS IN TONNES CARBON Dry framing, flooring and boards tc (000 s) Furniture tc (000 s) Green framing tc (000 s) Pallets and palings tc (000 s) TOTAL DOMESTIC PRODUCTION Dry framing, flooring and boards m3 (000 s) Furniture m 3 (000 s) Green framing m 3 (000 s) Pallets and palings m 3 (000 s) Australian Greenhouse Office

49 Units Notes TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Dry framing, flooring and boards bdt (000 s) Furniture bdt (000 s) Green framing bdt (000 s) Pallets and palings bdt (000 s) TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Dry framing, flooring and boards tc (000 s) Furniture tc (000 s) Green framing tc (000 s) Pallets and palings tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 41

50 CYPRESS SAWMILLING Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 CSIRO Division of Forest Products, Technological Paper No. 13, Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Workbook 1998 Sawlog stream (destination of total sawlogs) Green sawn % Cypress division of Queensland Timber Board 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% Slab waste % Residue, some chipped, some composted 42.8% 42.8% 42.8% 42.8% 42.8% 42.8% 42.8% 42.8% 42.8% 42.8% Chips % Calculated from MDF and particleboard residue requirement 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% Sawdust % Cypress division of Queensland Timber Board 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Green sawn stream (destination of green sawn material) Drying and dressing % Cypress division of Queensland Timber Board 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% Green framing % Cypress division of Queensland Timber Board 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Drying and dressing stream (destination of dried and dressed material) Dried and dressed products % Cypress division of Queensland Timber Board 73.0% 73.0% 73.0% 73.0% 73.0% 73.0% 73.0% 73.0% 73.0% 73.0% Shavings and waste % Cypress division of Queensland Timber Board 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Dried and dressed products stream (destination of dried and dressed products) Flooring and boards % Cypress division of Queensland Timber Board 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 42 Australian Greenhouse Office

51 Units Notes CARBON POOL Dressed products pool Green framing pool pool pool RAW MATERIALS Sawlog volume m3 (000 s) Source: FWPRDC PRODUCT FROM OTHER PROCESSES None BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES Chips for MDF m3 (000 s) PRODUCTS PRODUCED IN AUSTRALIA Dressed products m 3 (000 s) Green framing m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Dressed products bdt (000 s) Green framing bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Dressed products tc (000 s) Green framing tc (000 s) National Carbon Accounting System Technical Report 43

52 CYPRESS SAWMILLING-CTD. Units Notes IMPORTS Dressed products m3 (000 s) Green framing m 3 (000 s) IMPORTS IN BONE DRY TONNES Dressed products bdt (000 s) Green framing bdt (000 s) IMPORTS IN TONNES CARBON Dressed products tc (000 s) Green framing tc (000 s) EXPORTS Dressed products m 3 (000 s) Green framing m 3 (000 s) EXPORTS IN BONE DRY TONNES Dressed products bdt (000 s) Green framing bdt (000 s) EXPORTS IN TONNES CARBON Dressed products tc (000 s) Green framing tc (000 s) TOTAL DOMESTIC PRODUCTION Dressed products m 3 (000 s) Green framing m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Dressed products bdt (000 s) Green framing bdt (000 s) TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Dressed products tc (000 s) Green framing tc (000 s) Australian Greenhouse Office

53 Units Notes IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 45

54 PRESERVATIVE TREATED SOFTWOOD Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m 3 CSIRO Division of Forest Products, Technological Paper No. 13, Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Shaping and drying stream (destination of total roundwood) Preservative treatment % Industry sources, unlikely to change in next 3 years 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% 85.0% Shavings % Industry sources, unlikely to change in next 3 years 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Preservative treated products stream (destination of preservative treated products) Poles % Industry sources, unlikely to change in next 3 years 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Roundwood % Industry sources, unlikely to change in next 3 years 42.0% 42.0% 42.0% 42.0% 42.0% 42.0% 42.0% 42.0% 42.0% 42.0% Sawn structural % Industry sources, unlikely to change in next 3 years 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% Decking/palings % Industry sources, unlikely to change in next 3 years 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Estimated proportion of imported products Sawn structural % Source: ABARE Forest Products Statistics, Table 14 and 17. Estimated proportion by country of origin. 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% Decking/palings % Source: ABARE Forest Products Statistics, Table 14 and 17. Estimated proportion by country of origin. 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Imports of coniferous preservation material m 3 (000 s) Source: Timber Preservers Assoiciation of Australia Australian Greenhouse Office

55 Units Notes CARBON POOL Poles pool Roundwood pool Sawn structural pool Decking/palings pool RAW MATERIALS Softwood roundwood volume m 3 (000 s) Source: ABARE Forest Products Statistics, Table 48 Roundwood removals (Coniferous other) PRODUCT FROM OTHER PROCESSES Sawn timber from sawmilling m3 (000 s) Refer Softwood Sawmilling worksheet Imported preservative treated timber m3 (000 s) Source: Timber Preservers Assoiciation of Australia BY-PRODUCTS Sawdust, shavings and waste m3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES None PRODUCTS PRODUCED IN AUSTRALIA Poles m3 (000 s) Roundwood m3 (000 s) Sawn structural m3 (000 s) Decking/palings m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Poles bdt (000 s) Roundwood bdt (000 s) Sawn structural bdt (000 s) Decking/palings bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Poles tc (000 s) Roundwood tc (000 s) Sawn structural tc (000 s) Decking/palings tc (000 s) IMPORTS Poles m3 (000 s) Roundwood m3 (000 s) Sawn structural m 3 (000 s) Decking/palings m3 (000 s) IMPORTS IN BONE DRY TONNES Poles bdt (000 s) Roundwood bdt (000 s) Sawn structural bdt (000 s) Decking/palings bdt (000 s) National Carbon Accounting System Technical Report 47

56 48 PRESERVATIVE TREATED SOFTWOOD-CTD Units Notes IMPORTS IN TONNES CARBON Poles tc (000 s) Roundwood tc (000 s) Sawn structural tc (000 s) Decking/palings tc (000 s) EXPORTS Poles m 3 (000 s) Roundwood m 3 (000 s) Sawn structural m 3 (000 s) Decking/palings m 3 (000 s) EXPORTS IN BONE DRY TONNES Poles bdt (000 s) Roundwood bdt (000 s) Sawn structural bdt (000 s) Decking/palings bdt (000 s) EXPORTS IN TONNES CARBON Poles tc (000 s) Roundwood tc (000 s) Sawn structural tc (000 s) Decking/palings tc (000 s) TOTAL DOMESTIC PRODUCTION Poles m3 (000 s) Roundwood m3 (000 s) Sawn structural m3 (000 s) Decking/palings m3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Poles bdt (000 s) Roundwood bdt (000 s) Sawn structural bdt (000 s) Decking/palings bdt (000 s) Australian Greenhouse Office

57 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Poles tc (000 s) Roundwood tc (000 s) Sawn structural tc (000 s) Decking/palings tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 49

58 PLYWOOD PRODUCTION Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 CSIRO Division of Forest Products, Technological Paper No. 13, 1961 and allowance for compression and shrinkage. Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Workbook 1998 Veneer and plymill stream (destination of logs) Plywood % Plywood Association of Australia, unlikely to change in next 3 years 47.0% 47.0% 47.0% 47.0% 47.0% 47.0% 47.0% 47.0% 47.0% 47.0% Roundup, clippings, core, trim % Plywood Association of Australia, unlikely to change in next 3 years 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% Shrinkage and compression % Plywood Association of Australia, unlikely to change in next 3 years 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Plywood products stream (destination of plywood) Formboard % Plywood Association of Australia, unlikely to change in next 3 years 21.0% 21.0% 21.0% 21.0% 21.0% 21.0% 21.0% 21.0% 21.0% 21.0% Structural, LVL, bracing % Plywood Association of Australia, unlikely to change in next 3 years 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% Other (noise barriers) % Plywood Association of Australia, unlikely to change in next 3 years 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Plywood production 000 m 3 Source: ABARE Forest Products Statistics Table 2 (plywood) Imports of plywood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 23 Imports of plywood (Total plywood) Estimated proportion of imported products Formboard % Source: ABARE Forest Products Statistics, Table 23 Imports of plywood. 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% Structural, LVL, bracing % Estimated proportion by country of origin. 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% 75.0% Other (noise barriers) % 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exports of plywood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 36 Exports of plywood (total) Estimated proportion of exported products Formboard % Source: ABARE Forest Products Statistics, 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Structural, LVL, bracing % Table 36 Exports of plywood (total) 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Other (noise barriers) % Estimated proportion by country of destination. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 50 Australian Greenhouse Office

59 Units Notes CARBON POOL Formboard pool Structural, LVL, bracing pool Other (noise barriers) pool pool RAW MATERIALS Roundwood volume m3 (000 s) Source: calculated from above PRODUCT FROM OTHER PROCESSES None BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES None PRODUCTS PRODUCED IN AUSTRALIA Formboard m3 (000 s) Structural, LVL, bracing m 3 (000 s) Other (noise barriers) m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Formboard bdt (000 s) Structural, LVL, bracing bdt (000 s) Other (noise barriers) bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Formboard tc (000 s) Structural, LVL, bracing tc (000 s) Other (noise barriers) tc (000 s) IMPORTS Formboard m 3 (000 s) Structural, LVL, bracing m 3 (000 s) Other (noise barriers) m 3 (000 s) IMPORTS IN BONE DRY TONNES Formboard bdt (000 s) Structural, LVL, bracing bdt (000 s) Other (noise barriers) bdt (000 s) National Carbon Accounting System Technical Report 51

60 PLYWOOD PRODUCTION-CTD Units Notes IMPORTS IN TONNES CARBON Formboard tc (000 s) Structural, LVL, bracing tc (000 s) Other (noise barriers) tc (000 s) EXPORTS Formboard m3 (000 s) Structural, LVL, bracing m 3 (000 s) Other (noise barriers) m 3 (000 s) EXPORTS IN BONE DRY TONNES Formboard bdt (000 s) Structural, LVL, bracing bdt (000 s) Other (noise barriers) bdt (000 s) EXPORTS IN TONNES CARBON Formboard tc (000 s) Structural, LVL, bracing tc (000 s) Other (noise barriers) tc (000 s) TOTAL DOMESTIC PRODUCTION Formboard m3 (000 s) Structural, LVL, bracing m 3 (000 s) Other (noise barriers) m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Formboard bdt (000 s) Structural, LVL, bracing bdt (000 s) Other (noise barriers) bdt (000 s) Australian Greenhouse Office

61 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Formboard tc (000 s) Structural, LVL, bracing tc (000 s) Other (noise barriers) tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 53

62 PARTICLEBOARD Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m Jaakko P yry Consulting - basic density of product less resin after compression, air dry density converted to oven dry density. Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% Product stream (destination of raw material) Panel production % Australian Wood Panels Association, unlikely to change next 3 years 71.0% 71.0% 71.0% 71.0% 71.0% 71.0% 71.0% 71.0% 71.0% 71.0% Sander dust % Australian Wood Panels Association, unlikely to change next 3 years 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% Shrinkage and compression % Australian Wood Panels Association, unlikely to change next 3 years 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Panel stream (destination of panels) Flooring and lining % Australian Wood Panels Association, unlikely to change next 3 years 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% Kitchen and bathroom cabinets % Australian Wood Panels Association, unlikely to change next 3 years 37.0% 37.0% 37.0% 37.0% 37.0% 37.0% 37.0% 37.0% 37.0% 37.0% Furniture % Australian Wood Panels Association, unlikely to change next 3 years 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% Shopfitting, DIY, misc % Australian Wood Panels Association, unlikely to change next 3 years 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Logs removed (Pulplog for panel production) m 3 (000 s) 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 Source: ABARE Forest Products Statistics, Table 48 Roundwood removals (Coniferous pulpwood for wood based panels) Proportion of pulpwood logs used by panel industries Particleboard % Australian Wood Panels Association, unlikely to change next 3 years 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% MDF % Australian Wood Panels Association, unlikely to change next 3 years 39% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% total % 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Imports of particleboard m 3 (000 s) Source: ABARE Forest Products Statistics, Table 24 Imports of board products (Total particleboard) Estimated proportion of imported products Flooring and lining % Source: ABARE Forest Products Statistics, Table 24 Imports of board products (Total particleboard) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Kitchen and bathroom cabinets % Source: ABARE Forest Products Statistics, Table 24 Imports of board products (Total particleboard) 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Furniture % Source: ABARE Forest Products Statistics, Table 24 Imports of board products (Total particleboard) 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Shopfitting, DIY, misc % Source: ABARE Forest Products Statistics, Table 24 Imports of board products (Total particleboard) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exports of particleboard m 3 (000 s) Source: ABARE Forest Products Statistics, Table 37 Exports of board products (Total particleboard) Estimated proportion of exported products Flooring and lining % Source: ABARE Forest Products Statistics, Table 37 Exports of board products. Estimated proportion. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Kitchen and bathroom cabinets % Source: ABARE Forest Products Statistics, Table 37 Exports of board products. Estimated proportion. 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% Furniture % Source: ABARE Forest Products Statistics, Table 37 Exports of board products. Estimated proportion. 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% Shopfitting, DIY, misc % Source: ABARE Forest Products Statistics, Table 37 Exports of board products. Estimated proportion. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 54 Australian Greenhouse Office

63 Units Notes CARBON POOL Flooring and lining pool Kitchen and bathroom cabinets pool Furniture pool Shopfitting, DIY, misc pool RAW MATERIALS Pulplog volume m3 (000 s) PRODUCT FROM OTHER PROCESSES Softwood sawlog chips m Cypress sawlog chips m 3 (000 s) Australian Wood Panels Association, unlikely to change next 3 years (000 s) Australian Wood Panels Association, unlikely to change next 3 years BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES PRODUCTS PRODUCED IN AUSTRALIA Flooring and lining m Kitchen and bathroom cabinets m Furniture m Shopfitting, DIY, misc m 3 (000 s) (000 s) (000 s) (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) IMPORTS Flooring and lining m 3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m 3 (000 s) IMPORTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) National Carbon Accounting System Technical Report 55

64 PARTICLEBOARD-CTD Units Notes IMPORTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) EXPORTS Flooring and lining m3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m 3 (000 s) EXPORTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) EXPORTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) TOTAL DOMESTIC PRODUCTION Flooring and lining m Kitchen and bathroom cabinets m Furniture m Shopfitting, DIY, misc m 3 (000 s) (000 s) (000 s) (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) Australian Greenhouse Office

65 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 57

66 MDF Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 Australian Wood Panels Association, Air dry density was changed to oven dry density, unlikely to change next 3 years. Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% Workbook 1998 Product stream (destination of raw material) Panel production % Australian Wood Panels Association, unlikely to change next 3 years 63.0% 63.0% 63.0% 63.0% 63.0% 63.0% 63.0% 63.0% 63.0% 63.0% Sander dust % Australian Wood Panels Association, unlikely to change next 3 years 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% Shrinkage and compression % Australian Wood Panels Association, unlikely to change next 3 years 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Panel stream (destination of panels) Flooring and lining % Australian Wood Panels Association, unlikely to change next 3 years 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% Kitchen and bathroom cabinets % Australian Wood Panels Association, unlikely to change next 3 years 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% 45.0% Furniture % Australian Wood Panels Association, unlikely to change next 3 years 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% Shopfitting, DIY, misc % Australian Wood Panels Association, unlikely to change next 3 years 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Logs removed (Pulplog for panel production) m 3 (000 s) Source: ABARE Forest Products Statistics, Table 48 Roundwood removals (Coniferous pulpwood for wood based panels) 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 1,325 Proportion of pulpwood logs used by panel industries Particleboard % Australian Wood Panels Association, unlikely to change next 3 years 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% 61.0% MDF % Australian Wood Panels Association, unlikely to change next 3 years 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% 39.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Imports of MDF m 3 (000 s) Source: ABARE Forest Products Statistics, Table 24 Imports of board products. (Total MDF) Estimated proportion of imported products Flooring and lining % Source: ABARE Forest Products Statistics, Table 24 Imports of board 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Kitchen and bathroom cabinets % products. Estimated by country of origin. 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Furniture % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Shopfitting, DIY, misc % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exports of MDF m 3 (000 s) Source: ABARE Forest Products Statistics, Table 37 Exports of board products. (Total particleboard) Estimated proportion of exported products Flooring and lining % Source: ABARE Forest Products Statistics, Table 37 Exports of board 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Kitchen and bathroom cabinets % products. Estimated proportion. 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% 57.0% Furniture % 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% 43.0% Shopfitting, DIY, misc % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 58 Australian Greenhouse Office

67 Units Notes CARBON POOL Flooring and lining pool Kitchen and bathroom cabinets pool Furniture pool Shopfitting, DIY, misc pool RAW MATERIALS Pulplog volume m3 (000 s) Source: ABARE, AWPA and FWPRDC PRODUCT FROM OTHER PROCESSES Softwood sawlog chips m3 (000 s) Australian Wood Panels Association, unlikely to change next 3 years Cypress sawlog chips m3 (000 s) Australian Wood Panels Association, unlikely to change next 3 years BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES PRODUCTS PRODUCED IN AUSTRALIA Flooring and lining m3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) IMPORTS Flooring and lining m3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m 3 (000 s) IMPORTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) National Carbon Accounting System Technical Report 59

68 MDF-CTD Units Notes IMPORTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) EXPORTS Flooring and lining m 3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m3 (000 s) EXPORTS IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) EXPORTS IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) TOTAL DOMESTIC PRODUCTION Flooring and lining m3 (000 s) Kitchen and bathroom cabinets m 3 (000 s) Furniture m 3 (000 s) Shopfitting, DIY, misc m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Flooring and lining bdt (000 s) Kitchen and bathroom cabinets bdt (000 s) Furniture bdt (000 s) Shopfitting, DIY, misc bdt (000 s) Australian Greenhouse Office

69 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Flooring and lining tc (000 s) Kitchen and bathroom cabinets tc (000 s) Furniture tc (000 s) Shopfitting, DIY, misc tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 61

70 HARDBOARD Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 Harboard manufacturers, unlikely to change next 3 years, air dry density was converted to oven dry density. Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Workbook 1998 Hardboard manufacture stream Hardboard % Hardboard manufacturers, unlikely to change next 3 years 58.0% 58.0% 58.0% 58.0% 58.0% 58.0% 58.0% 58.0% 58.0% 58.0% Waste % Hardboard manufacturers, unlikely to change next 3 years 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% Shrinkage and compression % Hardboard manufacturers, unlikely to change next 3 years 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Hardboard products stream (destination of hardboard products) Weathertex % Hardboard manufacturers, unlikely to change next 3 years 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% Lining, bracing, underlay % Hardboard manufacturers, unlikely to change next 3 years 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% 54.0% Packaging % Hardboard manufacturers, unlikely to change next 3 years 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 62 Australian Greenhouse Office

71 Units Notes CARBON POOL Weathertex pool Lining, bracing, underlay pool Packaging pool pool RAW MATERIALS Roundwood volume m3 (000 s) Hardboard manufacturers, unlikely to change next 3 years PRODUCT FROM OTHER PROCESSES Hardwood chips ex sawmill m 3 (000 s) Hardboard manufacturers, unlikely to change next 3 years BY-PRODUCTS Sawdust, shavings and waste m3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES None PRODUCTS PRODUCED IN AUSTRALIA Weathertex m 3 (000 s) Lining, bracing, underlay m3 (000 s) Packaging m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Weathertex bdt (000 s) Lining, bracing, underlay bdt (000 s) Packaging bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Weathertex tc (000 s) Lining, bracing, underlay tc (000 s) Packaging tc (000 s) IMPORTS Weathertex m 3 (000 s) Lining, bracing, underlay m 3 (000 s) Packaging m 3 (000 s) IMPORTS IN BONE DRY TONNES Weathertex bdt (000 s) Lining, bracing, underlay bdt (000 s) Packaging bdt (000 s) National Carbon Accounting System Technical Report 63

72 HARDBOARD-CTD Units Notes IMPORTS IN TONNES CARBON Weathertex tc (000 s) Lining, bracing, underlay tc (000 s) Packaging tc (000 s) EXPORTS Weathertex m3 (000 s) Lining, bracing, underlay m 3 (000 s) Packaging m 3 (000 s) EXPORTS IN BONE DRY TONNES Weathertex bdt (000 s) Lining, bracing, underlay bdt (000 s) Packaging bdt (000 s) EXPORTS IN TONNES CARBON Weathertex tc (000 s) Lining, bracing, underlay tc (000 s) Packaging tc (000 s) TOTAL DOMESTIC PRODUCTION Weathertex m3 (000 s) Lining, bracing, underlay m 3 (000 s) Packaging m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Weathertex bdt (000 s) Lining, bracing, underlay bdt (000 s) Packaging bdt (000 s) Australian Greenhouse Office

73 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Weathertex tc (000 s) Lining, bracing, underlay tc (000 s) Packaging tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 65

74 PULP AND PAPER Units Notes MANUFACTURING ASSUMPTIONS Basic density Paper kg/m 3 Industry sources, unlikely to change in next 3 years Softwood kg/m 3 JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook Hardwood kg/m Waste paper kg/m3 Industry sources, unlikely to change in next 3 years Pulp kg/m 3 Industry sources, unlikely to change in next 3 years Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Waste paper Import t (000 s) From Pulp and Paper Perspective, PPMFA (Notes on Recovered Paper table) (assumption; 1 t = 1 m 3 ) Export t (000 s) From Pulp and Paper Perspective, PPMFA (Notes on Recovered Paper table) (assumption; 1 t = 1 m 3 ) Recovered paper t (000 s) From Pulp and Paper Perspective, PPMFA (Notes on Recovered Paper table) (assumption; 1 t = 1 m 3 ) Pulp Import t (000 s) From Pulp and Paper Perspective, PPMFA (Consumption of Pulp table) (assumption; 1 t = 1 m3) Export t (000 s) From Pulp and Paper Perspective, PPMFA (Consumption of Pulp table) (assumption; 1 t = 1 m 3 ) Pulp manufacture stream Pulp % Jaakko P yry Consulting weighted average for Kraft, TMPC processes 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% Waste % Jaakko P yry Consulting weighted average for Kraft, TMPC processes 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Paper manufacture stream Paper % Industry sources, unlikely to change in next 3 years 96.0% 96.0% 96.0% 96.0% 96.0% 96.0% 96.0% 96.0% 96.0% 96.0% Waste % Industry sources, unlikely to change in next 3 years 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Paper products stream (destination of paper products) Newsprint % ABARE - March Table % 17.6% 17.6% 17.6% 17.6% 17.6% 17.6% 17.6% 17.6% 17.6% Printing and writing % ABARE - March Table % 16.6% 16.6% 16.6% 16.6% 16.6% 16.6% 16.6% 16.6% 16.6% Household and sanitary % ABARE - March Table 2 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% Packaging and industrial % ABARE - March Table % 58.3% 58.3% 58.3% 58.3% 58.3% 58.3% 58.3% 58.3% 58.3% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 66 Australian Greenhouse Office

75 Units Notes RAW MATERIALS Softwood Logs m3 (000 s) From Pulp and Paper Perspective, PPMFA (Wood Resource Usage table) (assumption; 1 t = 1 m 3 ) 1,403 1,403 1,403 1,403 1,403 1,403 1,403 1,403 1,403 1,403 Hardwood Logs m 3 (000 s) From Pulp and Paper Perspective, PPMFA (Wood Resource Usage table) (assumption; 1 t = 1 m 3 ) CARBON POOL Newsprint pool Printing and writing pool Tissue pool Packaging and industrial pool PRODUCT FROM OTHER PROCESSES Softwood chips ex sawmill m3 (000 s) From Pulp and Paper Perspective, PPMFA (Wood Resource Usage table) (assumption; 1 t = 1 m 3 ) Hardwood chips ex sawmill m 3 (000 s) From Pulp and Paper Perspective, PPMFA (Wood Resource Usage table) (assumption; 1 t = 1 m 3 ) Chips ex forest m 3 (000 s) Included in roundwood volume Waste paper (Recycled and Imp) t (000 s) 1,463 1,463 1,463 1,463 1,463 1,463 1,463 1,463 1,463 1,463 Pulp (Imports less exports) t (000 s) BY-PRODUCTS Waste bdt (000 s) Carbon in by-products tc (000 s) Not including waste paper PRODUCTS USED IN OTHER PROCESSES None PRODUCTS PRODUCED IN AUSTRALIA Newsprint t (000 s) Printing and writing t (000 s) Tissue t (000 s) Packaging and industrial t (000 s) 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Newsprint bdt (000 s) Printing and writing bdt (000 s) Tissue bdt (000 s) Packaging and industrial bdt (000 s) 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 1,274 National Carbon Accounting System Technical Report 67

76 PULP AND PAPER-CTD Units Notes PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Newsprint tc (000 s) Printing and writing tc (000 s) Tissue tc (000 s) Packaging and industrial tc (000 s) IMPORTS Newsprint t (000 s) ABARE - March 1999 Table Printing and writing t (000 s) ABARE - March 1999 Table Tissue t (000 s) ABARE - March 1999 Table Packaging and industrial t (000 s) ABARE - March 1999 Table IMPORTS IN BONE DRY TONNES Newsprint bdt (000 s) Printing and writing bdt (000 s) Tissue bdt (000 s) Packaging and industrial bdt (000 s) IMPORTS IN TONNES CARBON Newsprint tc (000 s) Printing and writing tc (000 s) Tissue tc (000 s) Packaging and industrial tc (000 s) EXPORTS Newsprint t (000 s) ABARE - March 1999 Table Printing and writing t (000 s) ABARE - March 1999 Table Tissue t (000 s) ABARE - March 1999 Table Packaging and industrial t (000 s) ABARE - March 1999 Table EXPORTS IN BONE DRY TONNES Newsprint bdt (000 s) Printing and writing bdt (000 s) Tissue bdt (000 s) Packaging and industrial bdt (000 s) EXPORTS IN TONNES CARBON Newsprint tc (000 s) Printing and writing tc (000 s) Tissue tc (000 s) Packaging and industrial tc (000 s) TOTAL DOMESTIC PRODUCTION Newsprint t (000 s) Printing and writing t (000 s) Tissue t (000 s) Packaging and industrial t (000 s) 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1, Australian Greenhouse Office

77 Units Notes TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Newsprint bdt (000 s) Printing and writing bdt (000 s) Tissue bdt (000 s) Packaging and industrial bdt (000 s) 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1,173 1,173 TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Newsprint tc (000 s) Printing and writing tc (000 s) Tissue tc (000 s) Packaging and industrial tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere, less carbon in imported pulp 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) Less carbon in imports, including carbon in waste 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219 STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 1,660 ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 69

78 EXPORT CHIP AND LOG Units Notes MANUFACTURING ASSUMPTIONS Basic density Weighted average kg/m Softwood logs kg/m 3 JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook Hardwood logs kg/m 3 Chin ( per comm) CSIRO Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Softwood exports Logs/roundwood m3 (000 s) Source: ABARE Forest Products Statistics, Table 32. Exports of roundwood Pulpwood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 32. Exports of roundwood total m 3 (000 s) Hardwood and other exports Logs/roundwood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 32. Exports of roundwood Pulpwood m 3 (000 s) Source: ABARE Forest Products Statistics, Table 32. Exports of roundwood total m 3 (000 s) Australian Greenhouse Office

79 Units Notes CARBON POOL Logs/roundwood pool Pulpwood pool Wood chips pool pool RAW MATERIALS PRODUCT FROM OTHER PROCESSES BY-PRODUCTS Sawdust, shavings and waste Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES None PRODUCTS PRODUCED IN AUSTRALIA Logs/roundwood m 3 (000 s) Pulpwood m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Logs/roundwood bdt (000 s) Pulpwood bdt (000 s) Wood chips bdt (000 s) Source: ABARE Table 42, Export of woodchips (total in BDt) 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Logs/roundwood tc (000 s) Pulpwood tc (000 s) Wood chips tc (000 s) 1 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 0 IMPORTS Logs/roundwood m3 (000 s) Pulpwood m 3 (000 s) Wood chips m 3 (000 s) IMPORTS IN BONE DRY TONNES Logs/roundwood bdt (000 s) Pulpwood bdt (000 s) Wood chips bdt (000 s) National Carbon Accounting System Technical Report 71

80 EXPORT CHIP AND LOG-CTD Units Notes IMPORTS IN TONNES CARBON Logs/roundwood tc (000 s) Pulpwood tc (000 s) Wood chips tc (000 s) EXPORTS Logs/roundwood m3 (000 s) Pulpwood m 3 (000 s) Wood chips m 3 (000 s) EXPORTS IN BONE DRY TONNES Logs/roundwood bdt (000 s) Pulpwood bdt (000 s) Wood chips bdt (000 s) 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 4,315 EXPORTS IN TONNES CARBON Logs/roundwood tc (000 s) Pulpwood tc (000 s) Wood chips tc (000 s) 1 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 2,158 0 TOTAL DOMESTIC PRODUCTION Logs/roundwood m3 (000 s) Pulpwood m3 (000 s) Wood chips m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Logs/roundwood bdt (000 s) Pulpwood bdt (000 s) Wood chips bdt (000 s) Australian Greenhouse Office

81 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Logs/roundwood tc (000 s) Pulpwood tc (000 s) Wood chips tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste 2,165 2,165 2,165 2,165 2,165 2,165 2,165 2,165 2,165 2,165 2 tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 2,241 STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 73

82 74 HARDWOOD POLES, SLEEPERS AND MISC Units Notes MANUFACTURING ASSUMPTIONS Basic density kg/m3 CSIRO Division of Forest Products, Technological Paper No. 13, Carbon conversion (bdt to tc) % JPC assumption from Greenhouse Challenge Vegetation Sinks Workbook % 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% Product stream Poles piles and girders % Source: ABARE Forest Products Statistics, Table 48. Roundwood removals. 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% Sleepers % Source: ABARE Forest Products Statistics, Table 48. Roundwood removals. 29.0% 29.0% 29.0% 29.0% 29.0% 29.0% 29.0% 29.0% 29.0% 29.0% Fencing, mining and other % Source: ABARE Forest Products Statistics, Table 48. Roundwood removals. 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% Sawdust and waste from sleeper production % Source: ABARE Forest Products Statistics, Table 8. Railway sleepers. 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% 27.0% Total % 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Australian Greenhouse Office

83 Units Notes CARBON POOL Poles piles and girders pool Sleepers pool Fencing, mining and other pool RAW MATERIALS Volume m3 (000 s) Source: ABARE Forest Products Statistics, Table Roundwood removals (Sleeper logs, fencing, mining, poles and piles, other). PRODUCT FROM OTHER PROCESSES None BY-PRODUCTS Sawdust, shavings and waste m 3 (000 s) Carbon in by-products tc (000 s) PRODUCTS USED IN OTHER PROCESSES PRODUCTS PRODUCED IN AUSTRALIA Poles piles and girders m3 (000 s) Sleepers m 3 (000 s) Fencing, mining and other m 3 (000 s) check sum PRODUCTION OF DOMESTIC PRODUCTS IN BONE DRY TONNES Poles piles and girders bdt (000 s) Sleepers bdt (000 s) Fencing, mining and other bdt (000 s) PRODUCTION OF DOMESTIC PRODUCTS IN TONNES CARBON Poles piles and girders tc (000 s) Sleepers tc (000 s) Fencing, mining and other tc (000 s) IMPORTS Poles piles and girders m3 (000 s) Sleepers m 3 (000 s) Source: ABARE Forest Products Statistics, Table 8. Railway sleepers Fencing, mining and other m 3 (000 s) IMPORTS IN BONE DRY TONNES Poles piles and girders bdt (000 s) Sleepers bdt (000 s) Fencing, mining and other bdt (000 s) National Carbon Accounting System Technical Report 75

84 76 HARDWOOD POLES, SLEEPERS AND MISC-CTD Units Notes IMPORTS IN TONNES CARBON Poles piles and girders tc (000 s) Sleepers tc (000 s) Fencing, mining and other tc (000 s) EXPORTS Poles piles and girders m3 (000 s) Sleepers m 3 (000 s) Source: ABARE Forest Products Statistics, Table 8. Railway sleepers Fencing, mining and other m 3 (000 s) EXPORTS IN BONE DRY TONNES Poles piles and girders bdt (000 s) Sleepers bdt (000 s) Fencing, mining and other bdt (000 s) EXPORTS IN TONNES CARBON Poles piles and girders tc (000 s) Sleepers tc (000 s) Fencing, mining and other tc (000 s) TOTAL DOMESTIC PRODUCTION Poles piles and girders m3 (000 s) Sleepers m 3 (000 s) Fencing, mining and other m 3 (000 s) TOTAL DOMESTIC CONSUMPTION IN BONE DRY TONNES Poles piles and girders bdt (000 s) Sleepers bdt (000 s) Fencing, mining and other bdt (000 s) Australian Greenhouse Office

85 Units Notes TOTAL DOMESTIC CONSUMPTION IN TONNES CARBON Poles piles and girders tc (000 s) Sleepers tc (000 s) Fencing, mining and other tc (000 s) IPCC DEFAULT APPROACH tc (000 s) Emissions at harvest treated as release to atmosphere PRODUCTION APPROACH Net change in carbon stocks in the forest and wood products pool accounted for in country of production 1 tc (000 s) including carbon in waste tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) STOCK CHANGE APPROACH (JPC preferred) Net change in carbon stocks in the forest and wood products pool accounted for in country of consumption 1 tc (000 s) tc (000 s) tc (000 s) tc (000 s) tc (000 s) Total tc (000 s) ATMOSPHERIC APPROACH (not modelled) National Carbon Accounting System Technical Report 77

86 78 Australian Greenhouse Office

87 Publications in this series 1. Setting the Frame 2. Estimation of Changes in Soil Carbon due to Changed Land Use 3. Woody Biomass: Methods for Estimating Change 4. Land Clearing : A Social History 5a. Review of Allometric Relationships for Woody Biomass for Queensland, the Northern Territory and Western Australia 5b. Review of Allometric Relationships for Woody Biomass for New South Wales, the Australian Capital Territory, Victoria, Tasmania and South Australia 6. The Decay of Coarse Woody Debris 7. Carbon Content of Woody Roots 8. Usage and Life Cycle of Wood Products 9. Land Cover Change: Specification for Remote Sensing Analysis 10. National Carbon Accounting System: Phase 1 Implementation Plan for the 1990 Baseline 11. International Review of the Implementation Plan for the 1990 Baseline (13-15 December 1999)

88 The National Carbon Accounting System provides a complete accounting and forecasting capability for human-induced sources and sinks of greenhouse gas emissions from Australian land based systems. It will provide a basis for assessing Australia s progress towards meeting its international emissions commitments.