On this page
Identify the operation and source
Record who operates the asset, the nature of the emissions source and the chosen organizational-boundary approach. Fuel use within a covered operation and purchased energy have different source descriptions. Do not classify solely from the word lease.
Use the relevant published method
The GHG Protocol’s calculation FAQ points to leased-asset guidance and explains that treatment depends on the source, boundary approach and arrangement. Some older guidance uses historical financial-accounting terminology; do not turn that shorthand into an unqualified rule for every current lease.
Keep a decision record
| Question | Record |
|---|---|
| Which entity and approach? | Reporting-boundary definition |
| Which source? | Direct activity or purchased/value-chain source |
| Which control facts? | Supported arrangement facts |
| Which guidance? | Version and specific treatment applied |
Leave a genuinely unresolved case unresolved
If a necessary control or arrangement fact is missing, the classification is not proved. Record the uncertainty and evidence needed. A tutorial example does not certify regulatory compliance or replace method-specific assessment.