This methodology accommodates afforestation and reforestation of any land that does not fall into the category of wetland. It has a broad scope of application, however restricts the extent of soil disturbance in the project to be no more than 10 per cent. The higher Soil Organic content in the baseline may result either because of the nature of the soils (e.g. the soils are organic soils) or because of anthropogenic activities (e.g. soils are not tilled and external organic matter is added as inputs), especially where the land in its baseline land-use has soil organic carbon (SOC) content that is expected to be higher than that under the land-use of “forestry”. Apart from this restriction on the extent of soil disturbance in certain types of soils and land-use practices.