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

Canonical: https://senseible.earth/answers/second-hand-machine-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](https://senseible.earth/answers/capital-goods-scope-3-count-in-year-of-purchase)
- [Counting a new machine](https://senseible.earth/answers/how-to-count-a-new-machine-in-scope-3)

Sources: [GHG Protocol 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.