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<span dir="">In the LULUCF sector, Germany differentiates, as of Submission 2020, between annual and perennial crops for mineral soils with remaining use as arable land. This results, unlike in previous submissions, in a mineralization of organic soil substance that is different from zero.</span>
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<span dir="">The released N quantities lead to both direct and – due to leaching - indirect N<sub>2</sub>O emissions. These emissions are to be reported in the agriculture sector in accordance with </span>[<span dir="">IPCC (2006)</span>](https://git-dmz.thuenen.de/vos/EmissionsAgriculture2023/-/wikis/9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">, Chapter 11.2.1.</span>
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<span dir="">The released N quantities lead to both direct and – due to leaching - indirect N<sub>2</sub>O emissions. These emissions are to be reported in the agriculture sector in accordance with </span>[<span dir="">IPCC (2006)</span>](9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">, Chapter 11.2.1.</span>
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<span dir="">The direct N<sub>2</sub>O emissions resulting from the N quantities referred to in Chapter </span>[<span dir="">2.8</span>](https://git-dmz.thuenen.de/vos/EmissionsAgriculture2023/-/wikis/2%20Input%20data/2.8%20Activity%20data%20for%20calculation%20of%20emissions%20from%20agricultural%20soils#mineralization-of-organic-matter)<span dir=""> are calculated by the LULUCF sector (Gensior, 2022, personal communication). For the methodology, see</span>[<span dir=""> IPCC (2006)</span>](https://git-dmz.thuenen.de/vos/EmissionsAgriculture2023/-/wikis/9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">-11.7: N quantities are multiplied by the emission factor 0.01 kg N<sub>2</sub>O-N per kg N according to </span>[<span dir="">IPCC (2006)</span>](https://git-dmz.thuenen.de/vos/EmissionsAgriculture2023/-/wikis/9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">-11.11, Table 11.1.</span> |
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<span dir="">The direct N<sub>2</sub>O emissions resulting from the N quantities referred to in Chapter </span>[<span dir="">2.8</span>](2%20Input%20data/2.8%20Activity%20data%20for%20calculation%20of%20emissions%20from%20agricultural%20soils#mineralization-of-organic-matter)<span dir=""> are calculated by the LULUCF sector (Gensior, 2022, personal communication). For the methodology, see</span>[<span dir=""> IPCC (2006)</span>](9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">-11.7: N quantities are multiplied by the emission factor 0.01 kg N<sub>2</sub>O-N per kg N according to </span>[<span dir="">IPCC (2006)</span>](9-Literature#ipcc-intergovernmental-panel-on-climate-change-2006)<span dir="">-11.11, Table 11.1.</span> |
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