How to Record Green Energy Certificate Sales
Recognizes revenue from the sale of unbundled Energy Attribute Certificates (EACs) such as RECs or GOs.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accounts Receivable | Asset | 3,200.00 | - |
| Revenue from Environmental Attributes | Revenue | - | 3,200.00 |
💡 Accountant's Note
Revenue is recognized when the environmental attribute (certificate) is transferred to the buyer's registry account.
Practitioner & Systems Framework
💻 ERP Architecture
Create a specific revenue category for non-commodity energy sales.
⚠️ Audit Flags
Recognition of revenue before the certificate is officially transferred in the registry.
📄 Required Documentation
Registry transfer confirmation and sales agreement.
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