A reporting entity shall present its carbon profit and loss Statement using the following charts of accounts:
| Carbon Profit and Loss Statement |
| Carbon Revenues |
| Transaction |
| Gain/Loss as a result of acquisition/sale of operational carbon |
| Gain Loss as a result of acquisition/sale of Embedded Carbon |
| Transaction result |
| Carbon Efficiency |
| Gain/Loss of Embedded Carbon because of change in production technology |
| Gain/loss as a result in change in operational carbon efficiency |
| Gain/Loss as a result increase/decrease of reusability |
| Efficency result |
| Carbon Market Price |
| Gain/loss because of change in carbon price |
| Carbon Revenues |
| P&L – Expenses |
| Carbon Expenses as result of operations of the assets |
| Carbon expenses as a result of production carbon assets |
| Carbon Expenses |
| Carbon Net Income |