# Do we remove emissions when obsolete stock is written off?

Canonical: https://senseible.earth/answers/obsolete-stock-written-off-emissions

No. The emissions from making or buying the stock were counted when that happened, and a write-off does not undo them. Do not change earlier years. If the stock is scrapped, its disposal is waste from operations, Category 5. Recording write-offs helps explain rising intensity.

## What to record

- Quantity written off and why.
- Disposal route: sold as scrap, recycled, landfilled.
- Disposal invoices for Category 5.

## Intensity

Products made and scrapped add emissions without sales, so note them when intensity per unit sold rises.

## What Senseible does here

Senseible reads bills, fuel invoices and production records into dated, fingerprinted records, so the figure you send a buyer can be traced to its documents.

- [Warranty replacement parts](https://senseible.earth/answers/warranty-replacement-parts-emissions-scope-3)
- [Emissions fell but intensity rose](https://senseible.earth/answers/emissions-fell-but-intensity-rose)

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

Last reviewed 2026-10-22.