How to measure emissions from Purchased capital goods

What counts as Purchased capital goods

Capital assets purchased by the organisation and capitalised on the balance sheet - vehicles, aircraft, ships, IT and electrical equipment, fabricated metal products and machinery - reported by mass (tonne), unit count, or spend depending on which data is available for the asset class.

This is the general Category 2 capital-goods page covering asset types that don't have their own dedicated page - compare 'Machinery' and 'Vehicles', which are more specific sub-pages of the same category. Capital goods are reported in the purchase year rather than amortised, consistent with GHG Protocol guidance; keep a consistent boundary between what's capitalised as a fixed asset in your accounts (goes here) versus expensed as a purchased good or service (Category 1).

What activity data you need

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

• tonne
• $ Spend
• £ Spend
• Unit

Which emission scope it falls under

Purchased capital goods 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 10 sub-types available in the platform.

• Aircraft: Average: UK
• Electrical items: Average
• Fabricated pure metal products: Average: UK
• Hand-propelled equipment: Average: UK
• I.T. electrical items
• Machinery: Average
• Machinery: Average: UK
• Motor vehicles: Average
• Motor vehicles: Average: UK
• Ships and boats: Average: UK

Common questions

How do we decide if a purchase is a capital good or a Category 1 purchase?

Check how it's treated in your accounts: assets capitalised on the balance sheet belong here (Category 2), while consumables and services expensed in the year of purchase belong in Category 1.

Do we report the whole asset base or just this year's additions?

Just this year's additions - GHG Protocol treats capital goods as a one-off entry in the purchase year, not an ongoing depreciation charge across the asset's life.

Which asset types have their own dedicated pages instead of this one?

Machinery and Vehicles both have dedicated pages within the same Category 2. Use those where the purchase clearly fits; use this general page for other capital asset types like aircraft, ships or fabricated metal products.

What if an asset purchase mixes machinery, IT and fit-out costs on one invoice?

Split the invoice by asset type where possible, routing machinery to the Machinery page and other capital items here, so each is matched to the most accurate available factor.

Should leased (rather than owned) capital assets appear here?

Generally no - a lease is usually treated as an ongoing service rather than a capital purchase. Check your lease accounting treatment and use the relevant leasing or rental activity instead if one is available.