This makes sense. If people kept accurate accounts of their "carbon footprint" they could "reconcile" that at the end of the "Carbon Year" (in same way people calculate annual tax to pay/rebate) They could calculate how much of their own body tissue that represents, and have it surgically removed, then cooked (or frozen for later). Naturally any Carbon liability could be cleared with body tissue of dependent family members (such as babies). I assume that dedicated Climate Activists would have a "negative carbon footprint" and so would be entitled to a "refund" in the form of human flesh from others that they could eat/store.