Although the burning of agricultural residues is not considered a net source of carbon dioxide because the carbon released to the atmosphere is reabsorbed during the next growing season, this burning is a source of net emissions of many trace gases including CH4, CO2, N2O, and NOx. It is important to note that some agricultural residues are removed from the fields and burned as a source of energy, especially in developing countries. Non-CO2 emissions from this type of burning are dealt with in the Energy sector of the IPCC Guidelines. Crop residue burning must be properly allocated to these two components in order to avoid double counting. The following discussions are focused only on the direct greenhouse gases CH4 and N2O.