Is there a sin accounted against someone who intended to commit a transgression but was prevented from doing so by an obstacle?

If one resolves to commit a sin but is prevented from doing so by incapacity, a single bad deed is recorded against him. However, if he commits it, two bad deeds are recorded: the sin of the resolve and the sin of the act. Ibn Hajar said: "Whoever resolves to commit a sin and firmly decides upon it, one bad deed is recorded against him. If he then commits it, a second sin is recorded."