Do I spread a new machine's carbon footprint over its life or count it all in the year I buy it?

Count it all in the year of purchase. The GHG Protocol Scope 3 Standard puts capital goods in category 2 and does not depreciate them, so a big purchase makes that year's Scope 3 jump. Explain the spike in the report rather than smoothing it.

How to estimate

• Supplier footprint for the machine if available.
• Otherwise spend times a factor for the equipment type.
• Report category 2 separately from category 1 purchases.

Why it matters

Year-on-year comparisons can mislead. Note the purchase and show results with and without it.

What Senseible does here

Senseible turns supplier invoices into a Scope 3 record with the supplier, quantity and factor behind every figure, so you can see which data is still missing.

• Machinery: category 1 or 2
• Choosing a base year
• Professional services in Scope 3

Sources: GHG Protocol Corporate Value Chain (Scope 3) Standard, GHG Protocol Corporate Standard

Last reviewed 2026-10-22.