If a biomass feedstock currently serves a function that will need to be replaced if the feedstock is used for sinking, any emissions associated with the replacement must be considered. For example, if agricultural waste is currently used as animal feed or left on the fields to contribute to nitrogen, phosphorus, and potassium or to soil organic carbon, sinking that biomass could result in new demand for feed, fertilizer, or soil amendments, respectively. Current feedstock uses can be evaluated on a project-by-project basis, and the carbon impact of replacements can be estimated via lifecycle assessments. We recommend accounting for feedstock replacement emissions that involve existing feedstock uses rather than potential future uses. For example, agricultural feedstocks used for biomass sinking should be evaluated based on their current uses (e.g. for animal feed or soil nutrients) rather than potential future uses that are not practiced today (e.g. potential use for bioenergy). The counterfactual for existing utilization should be flexible, and re-evaluated in the future if prevailing practices change.