In response to decision 21/CP.7 and a request from the Subsidiary Body for Scientific and Technological Advice (SBSTA) at its twentieth session, this note contains a proposal for technical guidance on methodologies for adjustment under Article 5, paragraph 2, of the Kyoto Protocol that includes guidance on adjustments for estimates of anthropogenic emissions and removals from land use, land-use change and forestry. This technical guidance has been prepared building on the approach of the technical guidance already recommended, by decision 20/CP.9, for adoption by the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol (COP/MOP)