B.5.2 Examples of subcategorization and identification of associated sources and sinks

B.5.2 子類別的例子和相關來源和汇

a) Emissions from purchased goods, which are emissions associated with the fabrication of the product. As this could encompass a wide range of products, further subcategorization may be defined by the intended user. For example, subcategorization may distinguish products by type of materials (steel, plastic, glass, electronic, etc.) or by function in the value chain (production related product versus non-production related product). This subcategory includes emissions associated with the production of energy purchased (i.e. upstream emissions associated with oil and electricity production) that are not otherwise included in category for indirect GHG emissions from energy (B.3).

a）購買商品的排放是與產品製造相關的排放。由於這可能包括各種產品，因此進一步的子類別化可由預期的使用者定義。例如，子類別可以通過材料類型（鋼材，塑料，玻璃，電子產品等）或價值鏈中的功能（生產相關產品與非生產相關產品）來區分產品。此子類別包括與購買的能源生產相關的排放（即與石油和電力生產相關的上游排放），否則這些排放不包括在間接能源溫室氣體排放類別（B.3）中。

b) Emissions from capital goods are emissions from goods that are purchased and amortized by the organization. This includes goods used by the organization to manufacture a product, provide a service, or sell, store and deliver merchandise. Generally, capital goods have an extended lifetime and are neither transformed nor sold to another organization or to consumers. This subcategory includes all upstream emissions from the production of capital goods purchased or acquired by the reporting organization.

Examples of capital goods include equipment, machinery, buildings, facilities and vehicles. In financial accounting, capital equipment is treated as fixed assets or plant, property and equipment.

b）資本財商品的排放是組織購買和攤銷的商品的排放。這包括組織用於製造產品、提供服務、銷售、存儲和交付商品的商品。通常，資本財商品有較長的使用壽命，且不會轉換或出售給另一個組織或消費者。此子類別包括報告組織購買或獲得的資本財商品的生產過程中的所有上游排放。

Options for quantification methodologies: Emissions within this subcategory could include either the total of emissions associated with the production of the capital good or an amortized part of the total (based on accounting rules or life time duration). If the second option is chosen, emissions should be reported pro-rata during the amortization period.

When CO2 is stored as carbon in goods for a specified

b) Emissions from capital goods are emissions from goods that are purchased and amortized by the organization. This includes goods used by the organization to manufacture a product, provide a service, or sell, store and deliver merchandise. Generally, capital goods have an extended lifetime and are neither transformed nor sold to another organization or to consumers. This subcategory includes all upstream emissions from the production of capital goods purchased or acquired by the reporting organization.

Examples of capital goods include equipment, machinery, buildings, facilities and vehicles. In financial accounting, capital equipment is treated as fixed assets or plant, property and equipment.

資本財商品的例子包括設備、機械、建築、設施和車輛。在財務會計中，資本設備被視為固定資產或廠房、房地產和設備。

Options for quantification methodologies: Emissions within this subcategory could include either the total of emissions associated with the production of the capital good or an amortized part of the total (based on accounting rules or life time duration). If the second option is chosen, emissions should be reported pro-rata during the amortization period.

量化方法的選擇：此子類別中的排放可以包括與資本商品生產相關的總排放量或總排放量的攤銷部分（根據會計規則或使用壽命）。如果選擇第二種選項，排放應在攤銷期間按比例報告。

When CO2 is stored as carbon in goods for a specified

當二氧化碳被儲存在商品中以便指定的時間段後釋放時，這應該被報告為一種排放源。