A conceptual framework is proposed for the identification and analysis of leakage potentially generated by a project. Using a decision tree approach, the process of identifying potential sources of leakage is demonstrated for avoided deforestation projects. If the main elements determining a baseline are properly identified and understood, in particular the baseline agents, a combination of the decision tree approach and apportioning responsibility, can assist in the minimization, quantification and monitoring of possible leakage. Authors: L. Aukland, P. Moura-Costa, and S. Brown; Year: 2002