“…The Intergovernmental Panel on Climate Change (IPCC) guidelines for the calculation of national greenhouse gas inventories includes three tiers of approaches; the simplest, which is used widely for national inventories in SSA, assumes that 1% of applied fertilizer is lost as N 2 O in direct emissions annually [Intergovernmental Panel on Climate Change, 2006]. Among field studies that have been conducted in SSA, emission factors for a given cropping season or year are well below 1%, with an overwhelming majority under 0.75% [Chikowo et al, 2004;Baggs et al, 2006;Kimetu et al, 2006;Brümmer et al, 2008;Dick et al, 2008;Chapuis-Lardy et al, 2009;Mapanda et al, 2010Mapanda et al, , 2011Mapanda et al, , 2012b, except when fertilization rates exceeded 200 kg N ha À1 Baggs et al, 2006;Predotova et al, 2010;Lompo et al, 2012], though see two exceptions Dick et al, 2008] (Figure 4). The low-emission factors are also found in laboratory incubations Baggs, 2004, 2005;Gentile et al, 2008], although it should be emphasized that few field studies and no laboratory studies included measurements across an entire year.…”