Category 2: Capital goods
This category includes all upstream (i.e cradle-to-gate) emissions from the production of capital goods purchased or acquired by a reporting company.
Capital goods are final products that are not immediately consumed or further processed by the reporting company, but are instead used in their current form by the company to manufacture a product, provide a service, or sell, store, and deliver merchandise. Examples of capital goods include equipment, machinery, buildings, facilities and vehicles. Capital goods are treated as fixed assets or as plant, property and equipment (PP&E).
The calculation methods for this category are the same as those listed in category 1.