Atemoya farm demo: your workflow

You run an atemoya farm in Taiwan. At the end of the year, a customer asks, “What were the farm’s greenhouse gas emissions?” Where would you start? With the records you already have: fuel logs, electricity bills, and purchase invoices. We’ll use Atemoya Farm Demo’s 2024 records to turn those into an annual carbon account, then see how information from its fertilizer supplier improves one of the estimates.

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What goes into the account?

The reporting period is 1 January–31 December 2024. The farm groups its emissions into three scopes: The result is measured in CO₂e, a common unit that lets us add the effects of different greenhouse gases together. 1 tonne CO₂e = 1,000 kg CO₂e. This measures emissions, not the weight of fruit or fertilizer.

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1. Account for the fuel the farm burns

The farm uses diesel in fixed equipment and petrol in vehicles. Both belong in Scope 1 because the farm burns the fuel itself. In Moya, each fuel-use record is an activity. Its emission factor, or EF, converts the amount of fuel into emissions. Think of it as a rate: this much fuel × this rate = this much CO₂e. “Stationary” means fuel used in fixed equipment; “mobile” means fuel used in vehicles. The diesel record expresses fuel use as energy in MWh, while the petrol record uses tonnes of fuel.

How does Moya calculate these two rows?

The saved factors come from the DESNZ database:

• Diesel: 0.25199 kgCO₂e/kWh, Gross CV. Moya converts 31 MWh to 31,000 kWh, then multiplies: 31,000 × 0.25199 = 7,811.69 kgCO₂e.
• Petrol: 3,154.08213 kgCO₂e/tonne. The calculation is 1.6 × 3,154.08213 = 5,046.531408 kgCO₂e.

Together, they give 12.858 tonnes CO₂e of Scope 1 emissions. Next, we need the energy generated elsewhere and bought by the farm.

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2. Account for purchased electricity

The farm buys electricity from the grid. Those emissions go into Scope 2. The two bills below use Taiwan, year 2024, and location Taiwan Main Office. The saved local grid rate is 0.438 kgCO₂e/kWh. Adding the two rows gives 5.694 tonnes CO₂e. This is the location-based result: it uses the average emissions from the grid where the farm operates. We’ll use it in the annual total.

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What about the green electricity?

The second bill also has bundled renewable electricity certificates. In this example, the supporting record provides a market-based rate of 0 kgCO₂e/kWh. A market-based calculation uses entered rates backed by electricity purchasing evidence where available. What do you think? Does the market-based result make both bills zero, or only the electricity covered by the certificates?

Reveal the electricity comparison

Only the 5,000 kWh record uses zero. The 8,000 kWh record has no market-based factor, so Moya uses its grid rate.The market-based Scope 2 result is therefore 3.504 tonnes CO₂e, compared with 5.694 tonnes location-based. A blank factor and an explicit zero mean different things.

We’ve accounted for the farm’s fuel and electricity. Now let’s look at emissions associated with what it buys.

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3. Account for fertilizer and packaging

Making fertilizer and cardboard causes emissions before either reaches the farm. These belong in the farm’s Scope 3. Within Scope 3, Category 1 — Purchased goods & services groups these purchases. Here are the two invoices, both dated 12 December 2024: The exchange rate appears as FX rate in Moya. It converts the packaging invoice into USD 43.0892.

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Start with a database estimate

At first, the farm uses spend-based estimates. Moya combines the amount spent with an average for that industry from the Open CEDA database. This provides a starting estimate while the farm gathers supplier-specific information. For packaging, the calculated result is 49.13278958 kgCO₂e. Fertilizer starts with the same approach, but the farm can improve it using its supplier’s data.

See the saved database choices

Purchase	Open CEDA industry	Country label	Saved factor, kgCO₂e/USD
Fertilizer	Fertilizer manufacturing	Chinese Taipei	1.242370416
Cardboard Packaging	Paperboard container manufacturing	Chinese Taipei	1.168563047

Moya adjusts spending to the factor’s price-year basis. That’s why multiplying the raw USD invoice total by the displayed factor alone doesn’t reproduce the packaging result.

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Replace the fertilizer estimate with the supplier’s footprint

The farm needs a rate for the fertilizer it actually buys. Its supplier has a product carbon footprint, or PCF, called Fertilizer, 2024, at 4.01072 kgCO₂e per kg of fertilizer. That means each kilogram of fertilizer carries 4.01072 kg of emissions in this sample model. The Supplier workflow shows how the supplier calculates that rate from its own records. In this demo, the footprint is public. The farm finds it in Supplier PCFs → Public library and adds it to its supplier inventory:

What if the supplier hasn't published a footprint?

The farm can request Fertilizer, 2024, per kg from its linked supplier contact under Supplier PCFs → Suppliers → Request PCF and track it under PCF Requests → Sent.The supplier prepares a footprint and shares it in response. The farm can keep its database estimate while waiting. Either route makes the footprint available; the next step is applying it to the purchase.

The farm then edits its Fertilizer purchase and selects that footprint under Emissions → Upstream PCF. It confirms 1 kg purchased = 1 kg of the supplier’s product and keeps the database estimate as fallback. Your turn: the farm bought 1,000 kg. At 4.01072 kgCO₂e per kg, what emissions belong on that purchase?

Reveal the fertilizer result

4,010.72 kgCO₂e: 1,000 × 4.01072.Adding a footprint to supplier inventory doesn’t apply it automatically. Selecting it on the purchase is what changes the calculation.

That’s the goods accounted for: fertilizer at 4,010.72 kgCO₂e and packaging at 49.13278958 kgCO₂e. The farm also buys transport and waste disposal services.

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4. Include transport and waste disposal

The farm pays Local Transport Company to move its fruit. This purchased transport service belongs in Scope 3, Category 4 — Upstream transportation. Its Local Distribution of Atemoya record, dated 11 November 2024, describes 2 tonnes travelling 100 km. That is 200 tonne.km: one tonne moved one kilometre is one tonne.km, so here it’s 2 × 100. At the saved freight rate, the result is 105.522 kgCO₂e.

See the freight calculation and invoice

The purchase uses Mass × distance and the DESNZ factor HGV (all diesel) → Rigid (>3.5–7.5 tonnes) → Average laden, at 0.52761 kgCO₂e/tonne.km. The calculation is 200 × 0.52761 = 105.522 kgCO₂e.The sample invoice is USD 25 per activity unit, total USD 5,000, with FX rate 1.Category 4 includes outbound transport purchased by the reporting company. Direction alone doesn’t decide the category; see the GHG Protocol’s Category 4 guidance.

Here’s how the three purchases look together. The expanded fertilizer row shows the selected supplier footprint, its rate, and the unit conversion: Disposing of operational waste also causes emissions. This belongs in Scope 3, Category 5 — Waste generated in operations, under Operational waste in Moya. The farm’s Packaging Waste record is 1,250 kg, with treatment Refuse → Commercial and industrial waste → Landfill. Moya converts this to 1.25 tonnes and applies the saved DESNZ rate of 520.5327 kgCO₂e/tonne, giving 650.665875 kgCO₂e. We now have all four Scope 3 contributions used in this example.

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5. Bring the annual results together

Before looking at the total, here’s what has gone into Scope 3: Dividing that last number by 1,000 gives 4.816 tonnes CO₂e, as displayed in Results. One last question: if the farm uses the market-based electricity result from section 2, which scopes change?

Reveal the alternative annual total

Only Scope 2 changes, from 5.694 to 3.504 tonnes CO₂e. Scope 1 and Scope 3 stay the same.The annual total becomes 21.178 tonnes CO₂e, a reduction of 2.190 tonnes in the reported total. The amount of electricity used hasn’t changed; the calculation basis has.

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Where do sales and stock fit?

We’ve followed the year’s purchase records into annual emissions. Sales and stock records answer a different question: what did the farm make, use, sell, and still have at year-end? They’re also needed when the farm goes on to calculate a footprint for its own fruit boxes. One Atemoya Box 5kg is one whole 5 kg box, recorded in Moya as a piece. The farm produces 300 boxes, sells 200, and finishes with 100. Its annual Product Inventory also tracks fertilizer and packaging: Reconcile means checking these movements add up. The quantities produced and consumed come from records; Moya doesn’t infer them from closing stock. Which quantity did we use earlier? The farm buys 1,000 kg of fertilizer but consumes 1,300 kg, using some stock from the previous year. Does its annual fertilizer purchase use 1,000 or 1,300 kg?

Reveal the purchase quantity

1,000 kg, the quantity purchased during the year. The 1,300 kg explains stock consumption; it isn’t another purchase to add to annual Scope 3.

See the fruit sale record

The farm sells 200 pieces at TWD 100 each, dated 12 December 2024. The invoice total is TWD 20,000, converted at 0.030778 to USD 615.56. The product is classified as Final product.A sale and its quantity don’t automatically create downstream emissions. This sample has no downstream factors on the fruit sale.

The sample’s opening-stock factors and stock valuations need correcting before its fruit-box footprint can be used for reporting. Those issues are listed below.

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Keep a record of the result

After reviewing its records, the farm can use Save version to preserve the inputs and a snapshot to capture calculated values and report sources. A snapshot matters because the supplier can later update a live fertilizer footprint. The farm’s side of the handoff is complete. To see where the fertilizer’s 4.01072 kgCO₂e/kg came from, continue to the Supplier workflow.

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About the sample data