When considering carbon in the context of land management activities, it is necessary to consider the overall management objectives associated with a piece of land, the carbon stocks in different pools, and the flows of carbon between these pools. Carbon accrues in plants and soil. In forests, carbon is stored in live trees, standing dead trees, downed wood, the forest understory, and soils and can be transferred among these different pools and to the atmosphere.

Janowiak, M. 2017.Forest Management for Carbon Benefits Introduction. (June, 2017). U.S. Department of Agriculture, Forest Service, Climate Change Resource Center. https://www.fs.usda.gov/ccrc/topics/forest-mgmt-carbon-benefits/introduction

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