# How to include emissions generated by leased assets (real estate, fleet, etc)?

**URL:** <https://community.carbonaltdelete.eu/t/how-to-include-emissions-generated-by-leased-assets-real-estate-fleet-etc/283>\
**Category:** General\
**Created:** [22 July 2024 08:02 UTC](https://community.carbonaltdelete.eu/t/how-to-include-emissions-generated-by-leased-assets-real-estate-fleet-etc/283 "2024-07-22T08:02:28Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![liesel.boutsen](https://avatars.discourse-cdn.com/v4/letter/l/6bbea6/32.png) [@liesel.boutsen](https://community.carbonaltdelete.eu/u/liesel.boutsen)\
**Post date:** [22 July 2024 08:02 UTC](https://community.carbonaltdelete.eu/t/how-to-include-emissions-generated-by-leased-assets-real-estate-fleet-etc/283/1 "2024-07-22T08:02:28Z")

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How to include emissions generated by leased assets (real estate, fleet etc)?

**When are the emissions in the scope 1 of the lessee/customer?**

- Always?
- Only if financial lease? (on balance)
- Never?
- Non of the above?

**When are they in the scope 3 of the lessee/customer?**

- Always?
- Only if operational lease (off balance)
- Never?
- Non of the above?

**When are the emissions in scope 1 of the lessor/Lease?**

- Always?
- Only if operational lease?
- Never?
- Non of the above?

Thanks for your response!

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**Author:** ![carbonaltdelete](https://dub1.discourse-cdn.com/flex013/user_avatar/community.carbonaltdelete.eu/carbonaltdelete/32/1_2.png) [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\
**Post date:** [23 July 2024 14:57 UTC](https://community.carbonaltdelete.eu/t/how-to-include-emissions-generated-by-leased-assets-real-estate-fleet-etc/283/2 "2024-07-23T14:57:15Z")

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Hi Liesel,

Are you familiar with Appendix on p.124 of ‘Corporate Value Chain (Scope 3) Accounting and Reporting Standard’ of the GHG Protocol? I think that covers your questions.

Hope this helps.  
Steven