Reporting Entity B decides to sell the asset it has previously produced (see §9.1.2.) to an entity that will report it under GAAP. Following this transaction reporting entity B would have sold all of its assets.
The following booking would take place:
![](https://recap.wiki/wp-content/uploads/2021/02/922_1.png)
Theses bookings would lead to the following final Carbon Balance sheet and Carbon Profit and Loss:
![](https://recap.wiki/wp-content/uploads/2021/02/922_2.png)