No, dead animals should not be included under sold animals, as otherwise the GHG footprint would be underestimated. Dead animals did consume feed and emit GHG emissions during their live, but are not producing meat, because dead animals are not used for consumption but incinerated. If they would be included under sold animals, more of the emissions would be allocated to that part and the footprint of milk/meat would be too low. Improved herd management with less dead animals is in that way also a mitigation option, as the overall footprint will be lower because more milk/meat is produced with the same inputs.