This document discusses reference emission levels (RELs) in the context of REDD+ and land-based NAMA programs in Indonesia. It outlines that the forest transition concept can be used to categorize subnational areas in Indonesia and that different REL calculation techniques apply depending on the forest transition stage. It also notes that evaluating existing planned deforestation provides insight into feasible emissions. The document then discusses proposed REL methodologies for Indonesia, including forward-looking RELs based on development plans and driver modeling. It also provides lessons learned from Indonesia's experiences setting RELs, including the need for district-level action planning and improved guidelines, data, and monitoring.