This presentation describes the forest emissions reference level (FREL) and forest reference level (FRL), as well their modalities, and provides a stepwise approach for developing them. FREL is generally used to estimate the amount of emission reduction from deforestation and forest degradation, as well as the amount of removals from sustainable forest management and enhancement of forest carbon stocks in a geographical area; FRL is used to quantify the amount of emissions from deforestation and forest degradation from a particular geographical area.