This category represents Category 13: Downstream Leased Assets of the Green House Gas protocol and is only relevant, if your company is acting as a lessor and is leasing out assets. The leased assets may already be accounting for in Scope 1 and 2, depending on what type of lease it is and your company's consolidation approach.

It may also make sense to account for leased products in the same way as sold products, in case there is no value for your company in distinguishing between leased products and sold products. In that case, the emissions from the leased products, should be part of the sold products category. Make sure that there is no double counting between this category and your scope 1 and 2 and sold products emissions.