The methodology element is applied to projects that protect unlogged tropical forests that would be logged in the absence of carbon finance. It follows VCS definitions in the Improved definitions in the Improved Forest Management Logged to Protected Forest (IFM LtPF) category where timber harvesting is planned, has legal authority but has not yet commenced in the project area.

The baseline scenario is selected timber harvest under a forest management agreement calculated from carbon accounting in either a) a single reference area or b) multiple proxy areas selected to be representative of 'common practice' for timber harvest and project activity is the absence of logging to protect forest.