How do I count a second-hand machine in Scope 3 capital goods?

Category 2 asks for the cradle-to-gate emissions of capital goods you buy. A used machine's manufacturing emissions happened when it was first made, so many companies count only refurbishment, parts and transport, and state that choice. Use the same rule every year.

A workable approach

• Refurbishment and new parts, from the seller's invoice.
• Transport to your site.
• A note that the machine is second-hand and how you treated it.

If a buyer or verifier asks

Show the purchase invoice, the refurbishment breakdown and your written rule. Consistency matters more than the choice.

What Senseible does here

Senseible keeps each bill and invoice behind every figure, dated and fingerprinted, so a reviewer can trace a number back to the document it came from.

• Capital goods in purchase year
• Counting a new machine

Sources: GHG Protocol Scope 3 Standard, GHG Protocol Corporate Standard

Last reviewed 2026-10-22.