Does Oracle Fusion functionality have the ability to support like-kind exchanges?

Ability to calculate like-kind exchanges under US tax law Section 1031 - Like-kind exchanges 

United States tax law, also known as a  Section 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. Allows to delay paying taxes on the gain and adjust the new asset(building) you buy by that gain (decrease the cost of the new building).