{"id":180,"date":"2021-02-23T10:39:08","date_gmt":"2021-02-23T09:39:08","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=180"},"modified":"2021-02-25T09:41:22","modified_gmt":"2021-02-25T08:41:22","slug":"example3","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/example3\/","title":{"rendered":"9.2.1 Derecognition of an asset which 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 decides to sell the asset it has acquired previously (see \u00a7<a href=\"https:\/\/recap.wiki\/index.php\/recap\/example2\/\">9.1.2<\/a>) to an entity that will report it under GAAP. Following this transaction reporting entity A would have sold all of its assets,<\/p>\n\n\n\n<p>The following booking 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\/921_1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-1024x257.png\" alt=\"\" class=\"wp-image-181\" width=\"845\" height=\"212\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-1024x257.png 1024w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-300x75.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-768x193.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-50x13.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-920x231.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-600x150.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1-320x80.png 320w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_1.png 1045w\" sizes=\"auto, (max-width: 845px) 100vw, 845px\" \/><\/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\/921_2.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-1024x504.png\" alt=\"\" class=\"wp-image-182\" width=\"895\" height=\"440\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-1024x504.png 1024w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-300x148.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-768x378.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-50x25.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-920x453.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-600x295.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2-320x157.png 320w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/921_2.png 1045w\" sizes=\"auto, (max-width: 895px) 100vw, 895px\" \/><\/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-180","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\/180","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=180"}],"version-history":[{"count":2,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/180\/revisions"}],"predecessor-version":[{"id":228,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/180\/revisions\/228"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=180"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=180"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}