Capital Expenditures
Any capital products, that are final products that have an extended life purchased by the legal entity for the respective site. This can be fixed assets, plants, properties and equipment. The emissions that you account for are the ones that arise in the production of the capital good, before you purchase it. Emissions that occur while you use the good in your operations are accounted for in scope 1 and 2.
What is included
Purchases of physical assets used in operations.
What is not included
Personal or non-operational asset purchases.
Where to get the data
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