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#carbon-capture

Carbon Capture

Carbon capture and sequestration tax credits, monitoring, and project finance

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FASB's New Environmental Credits Standard (ASU 2026-02): What Topic 818 Means for Carbon Credits, RECs, and RINs
·mike

FASB's New Environmental Credits Standard (ASU 2026-02): What Topic 818 Means for Carbon Credits, RECs, and RINs

FASB's ASU 2026-02 creates Topic 818, the first GAAP framework for environmental credits, splitting carbon offsets, RECs, and RINs into compliance, noncompliance, and voluntary categories with different measurement rules, effective for public companies in fiscal 2028 and private companies in fiscal 2029.

accounting
tax-compliance
sustainability
Section 45Q Carbon Capture Credit: How Industrial and Direct Air Capture Projects Monetize Sequestration
·mike

Section 45Q Carbon Capture Credit: How Industrial and Direct Air Capture Projects Monetize Sequestration

Section 45Q pays $85 per ton for industrial carbon capture and $180 per ton for direct air capture, claimable for twelve years, transferable for cash, and exposed to recapture for up to seventeen years. This guide explains thresholds, disposal pathways, OBBBA changes, and the bookkeeping discipline that protects the credit.

tax-credits
sustainability
esg