Capital goods - amortization

General
1

Hi all,

The GHG protocol states that for capital goods emissions, the capex expenses should not be depreciated or amortized over time. However, in the CAD capital goods data collection template there is a column for amortization years.
We are wondering, what is this column used for, in which cases do we take into account the amortization years?

Thanks a lot!

2

Hi

The column is included because amortization is permitted under ISO 14064-1. If you’re following the GHG Protocol, it’s best to set the period to one year.

Kind regards
Jelte

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