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1. Lagoon

   Anaerobic lagoons are used to dispose of animal waste, particularly that of cows and pigs and capture the biogas produced by anaerobic bacteria present in the waste matter. The biogas produced is 50 to 75% methane, with carbon dioxide making up most of the rest. The biogas is usually used to produce electricity, but can also be used for water or space heating.

2. Land Use, Land Use Change and Forestry (LULUCF)

   The LULUCF is defined by the UN Climate Change Secretariat as "A greenhouse gas inventory sector that covers emissions and removals of greenhouse gases resulting from direct human-induced land use, land-use change and forestry activities." LULUCF has impacts on the global carbon cycle and as such these activities can add or remove carbon dioxide (or, more generally, carbon) from the atmosphere, contributing to climate change.

3. Letter of 'No Objection' (LoNo)

   The Letter may be requested on the basis of a Project Identification Note (PIN) in order to gain assurance from the host country to issue the Letter of Endorsement (LoE).

4. Letter of Approval (LoA)

   The letter provides formal approval of the project as a JI or CDM project by the Parties involved.

5. Letter of Endorsement (LoE)

   The letter means confirmation to the project sponsor of the preparedness of the host country to endorse the further development of the project in question.

6. Linking Directive (LD)

   LD formally is not a directive on its own but rather an amendment to the EU Emissions Trading Directive 2003/87/EC that permits companies to use carbon credits from CDM/JI projects for compliance with their targets under the EU ETS. It provides provisions relating to project approval processes and authorisation to participate in the flexible mechanisms, and contains additional provisions relating to the establishment of the national emissions inventory.

7. Long-term Certified Emission Reductions (lCERs)

   Long-term CER" or "lCER" is a CER issued for an afforestation or reforestation project activity under the CDM which, subject to the provisions in section K below, expires at the end of the crediting period of the afforestation or reforestation project activity under the CDM for which it was issued.