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))

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:

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

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