Real Estate Carbon Accounting Principles

9.1.1. The Embedded Carbon Asset was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a))

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9.1.2. The Embedded Carbon Asset was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b))

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9.2.1 Derecognition of an asset which was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a))

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9.2.2. Derecognition of an asset which was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b))

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Buying vs producing. What differences ?

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