Manufacturing
Sale of Excess Carbon Credits
Recording revenue when a clean factory sells its unused pollution permits.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Receivable | Asset (+) | 3,000.00 | - |
| Other Operating Income (Carbon Credits) | Revenue (+) | - | 3,000.00 |
💡 Accountant's Note
If a factory operates below its emission limit, it can monetize its efficiency. This is a non-core revenue stream.
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