> ## 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.

# Record upstream leased assets

> Record an asset you lease, its area, costs, and documented emission factors.

Choose **#8 Upstream leased assets** when recording an asset your organization leases from another party. This is a service purchase and is not included in Product inventory.

<Steps>
  <Step title="Name the leased asset">
    Open **Purchases → Add purchase**, choose **Upstream leased assets**, and enter **Service name**, such as “Office lease”. Click **Continue**.
  </Step>

  <Step title="Enter the lease details">
    Enter **Lessor**, **Leased area**, and its unit (**ft²** or **m²**). Enter the price per that area unit. Complete **Currency**, **Purchase date**, invoice total, FX rate, and supporting documents.
  </Step>

  <Step title="Enter the emission factors">
    Continue to **Emissions**. Enter **Scope 1 EF** and **Scope 1 EF source**, then **Scope 2 EF** and **Scope 2 EF source**. Each factor must be expressed as kg CO₂e per the selected area unit.
  </Step>

  <Step title="Save and review">
    Save the purchase. Expand its row to check the lessor, area, units, factors, and sources.
  </Step>
</Steps>

<Frame caption="Use emission factors expressed per the area unit you selected." className="moya-guide-frame">
  <img src="https://mintcdn.com/moya-analytics-pte-ltd/-AZoXSvrktgfmt2i/images/purchase-lease.png?fit=max&auto=format&n=-AZoXSvrktgfmt2i&q=85&s=ca704bae61022d6c74ee7409c1ec36d3" alt="Upstream leased asset purchase fields for lessor, leased area, and price per area." width="1440" height="1000" data-path="images/purchase-lease.png" />
</Frame>

Use the lessor's or another documented source's figures. Identify the report and page in each source field. If a factor is supplied per m² and your quantity is in ft², convert the factor to the form's unit before entering it.

These factor fields describe the leased asset's emissions within this Scope 3 purchase. Record this leased-asset activity here in Purchases; do not add it again to your organization's Scope 1 or Scope 2 tables.

If you lease an asset **to someone else**, use [Sales → Downstream leased asset](/user-guides/sales/record-a-sale).


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