# How do we report emissions for a division we sold during the year?

Canonical: https://senseible.earth/answers/division-sold-mid-year-carbon-inventory

Report its emissions for the months you owned or controlled it, then stop. If the sale is large enough to cross your base-year recalculation threshold, recalculate the base year as if the division had never been in it, so year-on-year change stays fair.

## This year

Include the division's fuel and power up to the transfer date. Keep the sale agreement as evidence of the date.

## Base year

- Remove the division's base-year emissions if the change is significant.
- Disclose the threshold you used and the restated figure.

## What Senseible does here

Senseible keeps each figure tied to its invoice, factor and method version, so a verifier can trace any number back to the document it came from.

- [Factory acquired mid-year](https://senseible.earth/answers/factory-acquired-mid-year-carbon-inventory)
- [Choosing a base year](https://senseible.earth/answers/how-to-choose-base-year-carbon-inventory)

Sources: [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-22.