{"id":157,"date":"2021-02-23T08:49:17","date_gmt":"2021-02-23T07:49:17","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=157"},"modified":"2021-02-23T08:49:18","modified_gmt":"2021-02-23T07:49:18","slug":"8-2-chart-of-account-profit-and-loss","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/8-2-chart-of-account-profit-and-loss\/","title":{"rendered":"8.2 Chart of Account &#8211; Profit and Loss"},"content":{"rendered":"\n<p>A reporting entity shall present its carbon profit and loss Statement using the following charts of accounts:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong><u>Carbon Profit and Loss Statement<\/u><\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td>Carbon Revenues<\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Transaction<\/strong><\/td><\/tr><tr><td>Gain\/Loss as a result of acquisition\/sale of operational carbon<\/td><\/tr><tr><td>Gain Loss as a result of acquisition\/sale of Embedded Carbon<\/td><\/tr><tr><td><strong>Transaction result<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Carbon Efficiency<\/strong><\/td><\/tr><tr><td>Gain\/Loss of Embedded Carbon because of change in production technology<\/td><\/tr><tr><td>Gain\/loss as a result in change in operational carbon efficiency<\/td><\/tr><tr><td>Gain\/Loss as a result increase\/decrease of reusability<\/td><\/tr><tr><td><strong>Efficency result<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Carbon Market Price<\/strong><\/td><\/tr><tr><td>Gain\/loss because of change in carbon price<\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Carbon Revenues<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td>P&amp;L &#8211; Expenses<\/td><\/tr><tr><td>Carbon Expenses as result of operations of the assets<\/td><\/tr><tr><td>Carbon expenses as a result of production carbon assets<\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Carbon Expenses<\/strong><\/td><\/tr><tr><td><\/td><\/tr><tr><td><strong>Carbon Net Income<\/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":[26,20,19,21],"class_list":["post-157","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-charts-of-accounts","ht_kb_tag-chart-of-accounts","ht_kb_tag-losses","ht_kb_tag-profit","ht_kb_tag-profit-and-loss"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/157","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=157"}],"version-history":[{"count":1,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/157\/revisions"}],"predecessor-version":[{"id":158,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/157\/revisions\/158"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=157"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=157"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}