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))

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:

Theses bookings would lead to the following final Carbon Balance sheet and Carbon Profit and Loss:

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