How to measure emissions from Machinery

What counts as Machinery

Machinery purchased outright by the organisation and treated as a capital asset - manufacturing equipment, plant machinery, or similar - reported as spend, since most machinery purchases are recorded as capital expenditure rather than a physical mass or unit count.

Category 2 capital goods, distinct from operating purchases of consumables or services (Category 1) and from renting or leasing equipment, which the taxonomy handles separately via a renting/leasing subtype rather than a full asset purchase. Capital goods are typically reported in the year of purchase rather than depreciated across the asset's life - the standard GHG Protocol treatment - so check your own methodology statement stays consistent year to year.

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

• £ Spend
• $ Spend

Which emission scope it falls under

Machinery activity data typically maps to Scope 3 Category 2 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

Sub-types available in the platform

All 3 sub-types available in the platform.

• Machinery: Average
• Machinery: Average: UK
• Renting machinery and equipment

Common questions

Do we report the full purchase price or an annualised share?

Report the full purchase price in the year the machinery was bought - GHG Protocol capital goods guidance generally treats this as a one-off entry rather than amortising it across the asset's useful life.

How is rented machinery treated differently from purchased machinery?

Rented or leased machinery uses the 'renting machinery and equipment' subtype, reflecting an ongoing service rather than a one-off capital purchase. Don't enter the same equipment under both.

Does second-hand machinery count the same way as new?

Yes, record it the same way, by purchase spend in the year bought - the activity data captures the transaction, not the machinery's manufacturing history.

What if machinery is bundled into a larger construction or fit-out invoice?

Split out the machinery-specific spend where possible so it's reported here rather than folded into a construction or real estate services entry, which would misclassify the purchase.

Should machinery disposal or resale be reflected here too?

No - this page covers acquisition. Disposal of owned machinery is generally handled through your organisation's own operational waste or asset-disposal reporting, not this Category 2 page.