{"id":155,"date":"2021-02-23T08:47:41","date_gmt":"2021-02-23T07:47:41","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=155"},"modified":"2021-02-23T08:47:42","modified_gmt":"2021-02-23T07:47:42","slug":"8-1-chart-of-accounts-balance-sheet","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/8-1-chart-of-accounts-balance-sheet\/","title":{"rendered":"8.1 Chart of accounts &#8211; Balance Sheet"},"content":{"rendered":"\n<p>A reporting entity shall present its carbon balance sheet using the following charts of accounts:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong><u>Carbon Balance Sheet &#8211; Carbon Assets &#8211;<\/u><\/strong><\/td><\/tr><tr><td>Embedded carbon asset as a result of production<\/td><\/tr><tr><td>Embedded Carbon asset at fair value<\/td><\/tr><tr><td>Embedded Carbon deduction for lack of reusability<\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Total Carbon Assets<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong><u>Carbon Balance Sheet &#8211; Carbon Equity and Carbon Liabilities &#8211;<\/u><\/strong><\/td><\/tr><tr><td>Carbon Retained Earning<\/td><\/tr><tr><td>Green Dividend<\/td><\/tr><tr><td><strong>Total Carbon Equity<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td>Unpaid-carbon Acquired by the Company<\/td><\/tr><tr><td>Unpaid-carbon Used by the Company<\/td><\/tr><tr><td>Liability linked to future Operational Carbon<\/td><\/tr><tr><td><strong>Total Carbon Liability<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><td><strong>Total Carbon Equity and Liability<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"ht_kb_category":[29],"ht_kb_tag":[27,3,26],"class_list":["post-155","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-charts-of-accounts","ht_kb_tag-accounts","ht_kb_tag-balance-sheet","ht_kb_tag-chart-of-accounts"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/comments?post=155"}],"version-history":[{"count":1,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/155\/revisions"}],"predecessor-version":[{"id":156,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/155\/revisions\/156"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=155"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=155"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}