This category represents Category 8: Upstream Leased Assets of the GHG protocol and is relevant if the company operates any leased assets. Emissions from leased assets may be included in Scope 1 and scope 2 emissions. This depends on the leasing contract and on the consolidation approach. If leased assets are accounted for in Scope 1 and 2, do not insert them here, to avoid double accounting. Please create one entry per asset.