福建碳中和林认定及其碳汇计量监测方法（试行）2024年8月目录前言.............................................................................................................................................I1范围........................................................................................................................................12规范性引用文件....................................................................................................................13适用条件................................................................................................................................14术语与定义............................................................................................................................24.1碳库.............................................................................................................................24.2地上生物质.................................................................................................................34.3地下生物质.................................................................................................................34.4生物量.........................................................................................................................34.5枯落物.........................................................................................................................34.6枯死木.........................................................................................................................34.7土壤有机碳.................................................................................................................34.8木（竹）产品.............................................................................................................34.9项目碳汇量.................................................................................................................44.10额外性.......................................................................................................................44.11纯林...........................................................................................................................44.12混交林.......................................................................................................................44.13商业性采伐...............................................................................................................45碳中和林的认定....................................................................................................................46项目边界、碳库和温室气体排放源....................................................................................56.1项目边界.....................................................................................................................56.2碳库的选择.................................................................................................................66.3温室气体排放源的选择.............................................................................................87项目碳汇量核算方法............................................................................................................97.1基准线情景识别.........................................................................................................97.2额外性论证....................