{"id":173,"date":"2021-02-23T10:10:16","date_gmt":"2021-02-23T09:10:16","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=173"},"modified":"2021-02-23T15:28:01","modified_gmt":"2021-02-23T14:28:01","slug":"example2","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/example2\/","title":{"rendered":"9.1.2.\tThe Embedded Carbon Asset was produced by the reporting entity in a process that does generate new carbon emissions (\u00a7 4.1.1(b))"},"content":{"rendered":"\n<p>Reporting entity B produce a new asset, and emit in the production process carbon for a total value of 100 CU. The reporting entity uses a production process which is representative of the standard production process of its industry. This results in a fair value of 100 CU for the Embedded Carbon Asset produced. 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\/912_1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1.png\" alt=\"\" class=\"wp-image-174\" width=\"887\" height=\"251\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1.png 947w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-300x85.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-768x217.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-50x14.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-920x260.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-600x170.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_1-320x91.png 320w\" sizes=\"auto, (max-width: 887px) 100vw, 887px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2.png\" alt=\"\" class=\"wp-image-175\" width=\"889\" height=\"253\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2.png 885w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2-300x85.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2-768x219.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2-50x14.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2-600x171.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_2-320x91.png 320w\" sizes=\"auto, (max-width: 889px) 100vw, 889px\" \/><\/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\/912_3.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3.png\" alt=\"\" class=\"wp-image-176\" width=\"905\" height=\"459\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3.png 927w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-300x152.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-768x389.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-50x25.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-920x466.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-600x304.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/912_3-320x162.png 320w\" sizes=\"auto, (max-width: 905px) 100vw, 905px\" \/><\/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":[],"class_list":["post-173","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-examples"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/173","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=173"}],"version-history":[{"count":3,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/173\/revisions"}],"predecessor-version":[{"id":209,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/173\/revisions\/209"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=173"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=173"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}