Inside leases assets there are two GHG protocol categories: on the one hand Category 8: Upstream Leased Assets which are assets that the company leases from someone else and on the other hand Category 13: Downstream Leased Assets that are owned by the company and leased to other entities.

You can find definitions and explanations for both categories in the category fields. This category is relevant if the emissions of leased assets were not already reported in scope 1 and 2.