Indonesia is preparing to finalize its second Forest Reference Emission Level (FREL) with enhancements, transitioning to using country-specific values and focusing on peatlands and mangroves. Various challenges related to data availability and institutional capacity have been identified, alongside discussions on uncertainty analysis using Monte Carlo simulations to improve accuracy in emission reporting. Acknowledgments were made to various organizations, including Norway's NICFI and USAID, for their support in the development of the capacity-building materials.