# How to account emissions of leased company cars

**URL:** <https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587>\
**Category:** Greenhouse Gas Protocol\
**Created:** [2 July 2025 07:59 UTC](https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587 "2025-07-02T07:59:52Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![jelteliekens](https://avatars.discourse-cdn.com/v4/letter/j/c4cdca/32.png) [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\
**Post date:** [2 July 2025 07:59 UTC](https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587/1 "2025-07-02T07:59:53Z")

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Hi all,

For leased company cars, we typically account for the emissions from their usage under Scope 1 or 2, depending on whether they are ICE or EV, following the operational control approach.

However, on many P&L sheets we also see the expenses related to these leased vehicles. These lease costs often reflect a bundled service — including maintenance, repairs, etc.

**Should we also include these emissions in Scope 3 category 3.1 (spend-based)?**

Curious how others handle this — what’s your take?

Kind regards  
Jelte

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**Author:** ![KennethVandenBergh](https://avatars.discourse-cdn.com/v4/letter/k/c0e974/32.png) [@KennethVandenBergh](https://community.carbonaltdelete.eu/u/KennethVandenBergh)\
**Post date:** [25 August 2025 14:35 UTC](https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587/2 "2025-08-25T14:35:49Z")

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Hi Jelte,

My take would be: yes you should include them in category 3.1 (although emissions might be small).

For me it’s very similar to e.g. a gas boiler:

- emissions of the gas boiler are in scope 1 (if owned/controlled by the company)
- emissions from the technician inspecting the gas boiler is in category 3.1

Best,

Kenneth