No, there are multiple emission points during grading. There is the equipment use which is tracked in the input category for equipment. There is also release from the removal of plant material as soil disturbance. Which we track in the grading and land clearing input.
Plants can transfer approximately 40% of the airborne CO2 they capture directly to the soil. When we disturb this soil through grading or tilling, we release this stored carbon back into the atmosphere. Sometimes the best and hardest decision is to leave things alone.