{"id":168,"date":"2021-02-23T09:10:19","date_gmt":"2021-02-23T08:10:19","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=168"},"modified":"2021-02-23T15:27:15","modified_gmt":"2021-02-23T14:27:15","slug":"example1","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/example1\/","title":{"rendered":"9.1.1. The Embedded Carbon Asset was acquired through a transaction that does not in itself generate new carbon emissions (\u00a7 4.1.1(a))"},"content":{"rendered":"\n<p>Reporting entity A acquires an existing asset with an Embedded Carbon Asset at fair value of 100 CU. The reporting entity further determine that 25% of the asset cannot be further reused in a future production process. Finally, the reporting entity estimate that the total value of the carbon that will be emitted over the useful life of the asset is 30 CU<\/p>\n\n\n\n<p>The following bookings would take place:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1.png\" alt=\"\" class=\"wp-image-169\" width=\"831\" height=\"207\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1.png 981w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-300x75.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-768x192.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-50x12.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-920x230.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-600x150.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_1-320x80.png 320w\" sizes=\"auto, (max-width: 831px) 100vw, 831px\" \/><\/a><\/figure>\n\n\n\n<p>Theses bookings would lead to the following final Carbon Balance sheet and Carbon Profit and Loss:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2.png\" alt=\"\" class=\"wp-image-170\" width=\"858\" height=\"441\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2.png 987w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-300x154.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-768x395.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-50x26.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-920x474.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-600x309.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/911_2-320x165.png 320w\" sizes=\"auto, (max-width: 858px) 100vw, 858px\" \/><\/a><\/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":[32],"ht_kb_tag":[2,3,31,30],"class_list":["post-168","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-examples","ht_kb_tag-asset","ht_kb_tag-balance-sheet","ht_kb_tag-booking","ht_kb_tag-example"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/168","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=168"}],"version-history":[{"count":3,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/168\/revisions"}],"predecessor-version":[{"id":208,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/168\/revisions\/208"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=168"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=168"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}