This Decision here determines the estimated costs for compensatory afforestation in cases of changing the destination of the forest fund aimed for beneficiary entities, for which the change of the destination of the national forest fund has been approved. These estimated costs shall be paid in advance for the respective compensatory afforestation, as a result of the change of the destination of the use of the forest fund. Change of destination means the alienation of the forest land crust. Estimated costs are the sum of all material costs and costs of living labor, including the costs for the maintenance and cultural services necessary to carry out the mandatory afforestation of forest areas, whose destination of use is changed, thanks to an activity approved in advance and permitted by the Law on forests.