New ITMO accounting feature tracking ITMO with ITMO identifiers

[zungundp]

Develop a new ITMO tracking & accounting feature that will track all Article 6.2 ITMO-related activities, based on latest guidance
Enabling the government and system to track ITMO across lifecycle:

Authorization

• For Project Developers: Apply for ITMO authorization to initiate trading.
• For Governments: Review and approve ITMO authorizations to ensure compliance with regulations.

First Transfer

• For Developers: Record the initial ITMO transfer to acquiring parties.
• For System: Automatically log and track first transfers for compliance.

Subsequent Transfers

• For Developers: Record all subsequent trades to ensure an auditable record.
• For System: Automatically log and track all subsequent trades for compliance.

Acquisition

• For Acquiring Parties: Record and track ITMO acquisitions for accountability.
• Use Toward NDCs (deprioritised in V1)
• For government: Document ITMO applications toward NDC targets and corresponding adjustments for reporting.

Voluntary Cancellation

• For governments or developers: Enable and record voluntary ITMO retirements to ensure accurate accounting.

Structure of the ITMO Identifier

The unique identifier for each ITMO shall comprise at the minimum:

(a) : The identifier of the cooperative approach;

(b) : The identifier of the originating Party registry

(c) : The identifier of the first transferring Party

(d) : The serial number

(e) ; The vintage of the underlying mitigation outcome. (defined as the calendar year when the mitigation occurred).