This Chapter provides methods for estimating carbon stock changes and greenhouse gas emissions and removals associated with changes in biomass, dead organic matter (DOM), and soil carbon on lands classified as settlements. Settlements are defined in Chapter 3 as including all developed land -- i.e. residential, transportation, commercial, and production (commercial, manufacturing) in frastructure of any size, un less it is already included under other land-use categories. The land-use cat egory Settlements includes soils, herbaceous perennial vegetation such as turf grass and garden plants, trees in rural settlements, homestead gardens and urban areas. Examples of settlements include land along streets, in re sidential (rural and urban) and commercial lawns, in public and private gardens, in golf courses and athletic fields, and in parks, provided such land is functionally or administratively associated with particular cities, villa ges or other settlement types and is not accounted for in another land-use category. See Chapter 3 for area reporting guidelines and for definitions of the six land-use categories. Roughly 2% of Earth’s terrestrial surface is covered by urban areas, which are home over 3 billion people. Over half of the world population currently lives in cities; th is number is projected to double within 50 years (Crane and Kinzig, 2005). In many regions land classified as urban, based on population density or city boundaries, is just a subset of land that can be classified as settleme nts using the criteria described above. These areas of less- dense settlement may extend well beyond the officially-defined border of a city, and in many regions their areas are expanding quickly (Elvidge et al., 2004; Gallo et al., 2004 ; Theobald, 2004). In area s that are primarily rural, even if land uses are not changing quickly, land devote d to residential uses can occupy a significant portion of the landscape. Transitions of Forest land, Cropland, and Grassland to Settlements can have important impacts on carbon stocks and fluxes (Imhoff et al., 2000; Milesi et al.2003). Vegetation management in settlements may result in gains, losses, or transfers of carbon amongst the relevant pools. For example branches removed during pruning or turfgrass clippings (biomass losses) may be left on site (transfer to litter), disposed of as solid waste (transfer to waste), or burned (emitted). Emissions of the relevant greenhouse gases are accounted for in th e appropriate sections of the present guidance. For example, Table 2.3 in Chapter 2 Volume 5 (Waste), includes wood/ yard waste in national-scale statistics describing the fate of municipal solid waste at the national scale. Biomass removed as fuelwood from trees in settlements and used as fuel is accounted for in the Energy Sector. The net effect of conversion or management leading to increment, on the one hand, or to loss (such as from burning and decay), on the other, determines the overall C balance in settlements.