This document provides general guidance linked to calculation spreadsheet to conduct an estimation of the REDD+ results, or often interchangeably referred to as “Measurement, Reporting and Verification: MRV” (for easy read of Lao users, this term will used from hereon), in a consistent manner with the Forest Reference Emission/Forest Reference Level (FREL/FRL) completed in January 2019 and the 1st National REDD+ Results calculation completed in March 2020. The document outlines the following processes: Data preparation, Emissions and Removals calculation, Result calculation, and Uncertainty calculation.