Carbon accounting and incentive allocation frameworks are a central component of Reducing Emissions from Deforestation and Degradation (REDD+) and in structuring these frameworks, decisions need to be made over how to reach REDD+ objectives in a timely, economically efficient and socially and environmentally sustainable manner. Under the UNFCCC, REDD+ system monitoring, accounting and incentive allocation will ultimately operate at the national level. In many countries, however, subnational and project level REDD+ activities have been and are being established during development of the full national REDD+ system to fulfill different aims such as building capacity and experience in REDD+ implementation or generating early emissions reductions and removals in defined geographical or administrative areas.