As the Kyoto Protocol accounting rules that apply to the estimation of emissions and removals from LULUCF activities differs between the initial assigned amount calculation and the commitment period it is not possible to report a consistent time-series. Estimates for the Total of all Economic (ANZSIC) Sector and Div A Agriculture, forestry and fishing are only available for 1990 and 2008 onwards. The LULUCF estimates included in Div A represent the initial assigned amount calculation (1990) and the commitment period (2008-2012) accounting quantities.