목적 (Purpose)
Defines how emissions from leased assets are calculated from the leased facility's energy use, and how they split into upstream (Cat 8) and downstream (Cat 13).
산정 방법 (Method)
Category 8·13 compute from the leased facility's activity data (fuel/electricity) using the same method as Scope 1·2 (combustion via calorific value, per-gas factors, and GWP; electricity via location/market-based), optionally with energy upstream factors. Cat 8 covers assets the reporting company leases in (when not already in its Scope 1·2); Cat 13 covers assets it owns and leases out. Formulas follow Scope 1·2 배출량 산정 방법론 (Scope 1 & 2 Calculation Methodology).
Basis & Standards
표준 정본: GHG Protocol 및 Scope 분류 기준. Basis: Scope 3 TG Cat 8·13, with the Corporate Standard / ISO 14064-1 for the Scope 1·2-style facility calculation.