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

Canonical: https://senseible.earth/answers/capital-goods-scope-3-count-in-year-of-purchase

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](https://senseible.earth/answers/machinery-purchase-scope-3-category-1-or-2)
- [Choosing a base year](https://senseible.earth/answers/how-to-choose-base-year-carbon-inventory)
- [Professional services in Scope 3](https://senseible.earth/answers/professional-services-fees-scope-3)

Sources: [GHG Protocol Corporate Value Chain (Scope 3) Standard](https://ghgprotocol.org/corporate-value-chain-scope-3-standard), [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-22.