> ## Documentation Index
> Fetch the complete documentation index at: https://help.moyacascade.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Company emission factors

> Create reusable upstream or downstream factors and review the items that use them.

Open **Company EFs** under **Controls** in the sidebar.

<Steps>
  <Step title="Create a factor">
    Select **Create EF**. Choose **Upstream** for factors used in upstream purchases or operational waste, or **Downstream** for downstream uses.

    <Frame caption="Company emission factors are separated into upstream and downstream tabs." className="moya-guide-frame">
      <img src="https://mintcdn.com/moya-analytics-pte-ltd/n4zLfGk34Uk6kEDR/images/guides-company-ef-inventory.jpg?fit=max&auto=format&n=n4zLfGk34Uk6kEDR&q=85&s=d9e4d06f87d6b6eb9a1e9c51294644c3" alt="Company emission factors are separated into upstream and downstream tabs." width="1920" height="972" data-path="images/guides-company-ef-inventory.jpg" />
    </Frame>
  </Step>

  <Step title="Choose the calculation basis">
    Select **Activity-based** for a factor per activity unit, or **Spend-based** for a factor per USD spent. Enter an **EF name**, then select **Continue**.

    <Frame caption="Choose a boundary and calculation basis for a reusable factor." className="moya-guide-frame">
      <img src="https://mintcdn.com/moya-analytics-pte-ltd/n4zLfGk34Uk6kEDR/images/guides-create-company-ef-details.jpg?fit=max&auto=format&n=n4zLfGk34Uk6kEDR&q=85&s=9211e5c1956be1496324df5da1d402fe" alt="Choose a boundary and calculation basis for a reusable factor." width="1920" height="972" data-path="images/guides-create-company-ef-details.jpg" />
    </Frame>
  </Step>

  <Step title="Enter the value and source">
    For an activity-based factor, enter the **Activity unit** and the factor value in kg CO₂e per that unit. Spend-based factors use **USD** as the currency basis. Add the source and supporting documents, then select **Create EF**.

    <Frame caption="Enter the unit, emissions value, and source." className="moya-guide-frame">
      <img src="https://mintcdn.com/moya-analytics-pte-ltd/n4zLfGk34Uk6kEDR/images/guides-create-company-ef-value.jpg?fit=max&auto=format&n=n4zLfGk34Uk6kEDR&q=85&s=b37742dfb20fe493e852010ee88b359f" alt="Enter the unit, emissions value, and source." width="1920" height="972" data-path="images/guides-create-company-ef-value.jpg" />
    </Frame>
  </Step>

  <Step title="Use it in the relevant record">
    Select the company factor in the record's factor picker. Upstream factors are available in supported purchase and waste categories. Downstream factors are available for downstream uses, including sales and product downstream factors.
  </Step>
</Steps>

If a factor does not appear, check its boundary and calculation basis against the record you are entering.

To change a factor, open its actions and choose **Edit**. **View linked items** shows the records that use it. Editing its value updates linked calculations; review those items before saving. Boundary and EF type are fixed after creation, and a linked factor's unit cannot be changed.

<Note>
  A waste entry or boundary setting does not change product production or consumption. Use [Reconcile stock](/user-guides/inventory/reconcile-stock) to adjust those quantities.
</Note>

See [Downstream factors](/user-guides/inventory/downstream-factors) for the processing, use, and end-of-life factors attached to a product.


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