However, for the Kyoto reporting, the areas under each sub-category or activity are accumulated from the base year and onward, and do not leave the LULUCF class. On the other hand, for the UNFCCC reporting, a converted land is usually reported under the land-use class it was converted to (Swedish EPA 2012). The implication of this is that in the Kyoto reporting the deforested land still remains under the forest class and thus the net emissions from this class accounts for the emissions due to deforestation, while in the UNFCCC reporting such emissions are not accounted for under forests (see table below). This is because deforestation is quite rare in the Nordic countries in recent decades.