The purchase of vehicles from a car leasing provider Scope 3.1 or 3.2

Greenhouse Gas Protocol
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Im am working on a CCF for a car leasing provider.

Obviously, one of the biggest drivers of emissions is the purchase of (new) vehicles (especially the emissions from the manufacturing process - upstream). Now, I wonder where these emissions should be accounted for.

My interpretation would be that for vehicles that are purchased for long-term use
e.g., for your own fleet (company cars, pool vehicles), the manufacturing emissions are category 3.2 – Capital Goods.

If vehicles are purchased to incorporate them into its business model (leasing, rental, sale)
then the vehicle is not considered an investment good, but rather part of the service sold. In this case manufacturing emissions count in category 3.1 – Purchased Goods and Services.
→ Reason: The car is not a “means of production,” but rather a product/service itself.

Would you confirm this, or would you approach this differently?

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That is a good question. I’m following to know the answer as well.

But I agree with your interpretation. However they maybe don’t sell the cars at the end. And these can return and being considered as capital good, doesn’t it?