21 a. Classification of forests
The SEEA-2003 presents a number of classifications for forest based on the FAO (TBFRA2005). Since then the FAO classifications have changed. In addition, classifications put forward by the IPCC should also be considered. The revised SEEA needs to analyze these classifications and develop a proposal for the revised SEEA taking into consideration the existing classifications.

21 b. Carbon sequestration
Carbon sequestration has become increasingly an important issue. The SEEA-2003 briefly discusses accounts for carbon sequestration by forest. Should carbon sequestration and more broadly carbon accounts be addressed in a more systematic way in the revised SEEA, building on the work of the UNFCCC and FAO? Should carbon accounts cover the entire carbon cycle be included in volume?