The Ex-Ante Carbon-balance Tool (EX-ACT) is an appraisal system that provides estimates of the impact of agriculture and forestry development projects, programmes and policies on the carbon-balance. The carbon-balance is defined as the net balance from all greenhouse gases (GHGs) expressed in CO2 equivalent that were emitted or sequestered due to project implementation as compared with a business-as-usual scenario. EX-ACT is a land-based accounting system, estimating emissions or sinks of CO2, as well as GHG emissions per unit of land. The tool helps project designers to prioritize project activities with benefits in economic and climate change mitigation terms