“…Exclusion of the soil carbon and ecosystem respiration fluxes impose additional invalidation uncertainty for CARB-CAR protocols by the requirement of a 100-year invariant project baseline to ensure forest carbon storage permanence (California Air Resources Board, 2011; California Air Resources Board, 2014; California Air Resources Board, 2015b; Climate Action Reserve, 2018b). Soil carbon comprises up to three times the magnitude of above ground carbon composition, contributes up to ∼82% of ecosystem carbon exchange (Baldocchi & Penuelas, 2019; Barba et al, 2018; Giasson et al, 2013; Hollinger et al, 2013) and cannot be excluded from a complete, scientifically valid, carbon sequestration value for a forest project (Comeau et al, 2018; DiRocco et al, 2014; Li et al, 2018a; Li et al, 2018b). Soil warming and related soil CO 2 efflux predictions, including feedbacks to the biosphere (Davidson & Janssens, 2006), vary over the coming decades (Bond-Lamberty et al, 2018; Hicks Pries et al, 2017; Melillo et al, 2011; Wang et al, 2014; Yang et al, 2013) but they typically deny the assumption that the soil carbon pool and resulting fluxes will remain invariant over the 100-year required project interval (Bond-Lamberty et al, 2018; Li et al, 2018a; Li et al, 2018b).…”