Reporting entity A decides to sell the asset it has acquired previously (see §9.1.2) to an entity that will report it under GAAP. Following this transaction reporting entity A would have sold all of its assets,
The following booking would take place:
![](https://recap.wiki/wp-content/uploads/2021/02/921_1-1024x257.png)
Theses bookings would lead to the following final Carbon Balance sheet and Carbon Profit and Loss:
![](https://recap.wiki/wp-content/uploads/2021/02/921_2-1024x504.png)