> ## 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. # Atemoya farm demo: your workflow > Follow the farm's fuel, electricity, and purchases through to its annual emissions result. 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. ## What goes into the account? The reporting period is **1 January–31 December 2024**. The farm groups its emissions into three **scopes**: | Group | What it covers in this example | Records to look for | | - | - | - | | Scope 1 | Fuel the farm burns itself | Diesel and petrol logs | | Scope 2 | Electricity the farm buys | Electricity bills | | Scope 3 | Emissions associated with purchased goods, transport, and waste disposal | Supplier invoices, freight records, and waste records | 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. This is a training example, with known gaps in the sample data. It shows how the records fit together; the [data notes](#about-the-sample-data) explain what a real farm would still need to review. ## 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. | Fuel record | Quantity | Activity date | Emissions | | - | - | - | - | | Diesel (100% mineral diesel), stationary combustion | 31 MWh | 12 December 2024 | 7,811.69 kgCO₂e | | Petrol (100% mineral petrol), mobile combustion | 1.6 tonnes | 1 January 2024 | 5,046.531408 kgCO₂e | “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. 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**. Scope 1 table with 31 MWh diesel and 1.6 tonnes petrol, and their calculated emissions.

Scope 1 table with 31 MWh diesel and 1.6 tonnes petrol, and their calculated emissions.

Together, they give **12.858 tonnes CO₂e** of Scope 1 emissions. Next, we need the energy generated elsewhere and bought by the farm. ## 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**. | Electricity record | Quantity | Activity date | Emissions using the grid rate | | - | - | - | - | | Electricity | 8,000 kWh | 15 August 2024 | 3,504 kgCO₂e | | Green Electricity | 5,000 kWh | 20 November 2024 | 2,190 kgCO₂e | 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. ### 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. Green Electricity expanded to show 5000 kWh, the 0.438 grid factor, and a separate zero market-based factor with certificate source.

Green Electricity expanded to show 5000 kWh, the 0.438 grid factor, and a separate zero market-based factor with certificate source.

**What do you think?** Does the market-based result make both bills zero, or only the electricity covered by the certificates? 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. ## 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**: | Field | Fertilizer | Cardboard Packaging | | - | - | - | | Supplier | Fertilizer Supplier Demo | Packaging Supplier | | Quantity | 1,000 kg | 1,000 pieces | | Price per unit | USD 0.56 | TWD 1.40 | | Invoice total | USD 560 | TWD 1,400 | | Exchange rate to USD | 1 | 0.030778 | The exchange rate appears as **FX rate** in Moya. It converts the packaging invoice into **USD 43.0892**. ### 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. | 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. ### 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](/user-guides/tutorials/atemoya-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: Farm supplier inventory containing Fertilizer 2024 from Fertilizer Supplier Demo at 4.01072 kg CO2e per kg.

Farm supplier inventory containing Fertilizer 2024 from Fertilizer Supplier Demo at 4.01072 kg CO2e per kg.

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? **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. ## 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**. 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](https://ghgprotocol.org/sites/default/files/standards_supporting/Chapter4.pdf). Here's how the three purchases look together. The expanded fertilizer row shows the selected supplier footprint, its rate, and the unit conversion: Purchases showing fertilizer emissions of 4010.72 kg CO2e, packaging emissions of 49.13278958 kg CO2e, and freight emissions of 105.522 kg CO2e.

Purchases showing fertilizer emissions of 4010.72 kg CO2e, packaging emissions of 49.13278958 kg CO2e, and freight emissions of 105.522 kg CO2e.

Farm Results showing Scope 1 of 12.858, Scope 2 of 5.694, Scope 3 of 4.816, and total emissions of 23.368 tonnes CO2e.

**One last question:** if the farm uses the market-based electricity result from section 2, which scopes change? 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. ## 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: | Product | Unit | Opening | Bought | Produced | Sold | Consumed | Closing | | - | - | - | - | - | - | - | - | | Atemoya Box 5kg | piece | 0 | 0 | 300 | 200 | 0 | 100 | | Cardboard Packaging | piece | 0 | 1,000 | 0 | 0 | 700 | 300 | | Fertilizer | kg | 500 | 1,000 | 0 | 0 | 1,300 | 200 | **Reconcile** means checking these movements add up. The quantities produced and consumed come from records; Moya doesn't infer them from closing stock. Balanced stock counts showing 300 fruit boxes produced, 200 sold, 100 closing; packaging consumption of 700 and closing of 300; fertilizer consumption of 1300 kg and closing of 200 kg.

Balanced stock counts showing 300 fruit boxes produced, 200 sold, 100 closing; packaging consumption of 700 and closing of 300; fertilizer consumption of 1300 kg and closing of 200 kg.

**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? **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. 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. ## 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](/user-guides/tutorials/atemoya-supplier-workflow). ## About the sample data The saved editions are **DESNZ 2025-flat**, **Open CEDA 2025-updated-2025-11-12**, and **Electricity Maps 2024**. The supplier also uses **CBAM definitive-2026**. These reproduce the saved exercise, rather than prescribe which publication to use for a historical report. Scope 1 totals **12,858.221408 kgCO₂e**. Location-based Scope 2 is **5,694 kgCO₂e**. Scope 3 combines fertilizer **4,010.72**, packaging **49.13278958**, freight **105.522**, and waste **650.665875 kgCO₂e**. The unrounded location-based total is **23,368.26207258 kgCO₂e**. The market-based electricity field is always **kgCO₂e per kWh**, even when an activity quantity is entered in MWh. This example has no Category 3 upstream fuel-and-energy purchases. They aren't created automatically from Scope 1 and 2; [record applicable energy purchases](/user-guides/purchases/fuel-and-energy) separately. Also review field and fertilizer-application emissions, refrigerant leaks, commuting, transport boundaries, and downstream activities. A fertilizer PCF doesn't automatically cover applying fertilizer to your fields. The [GHG Protocol Agricultural Guidance](https://ghgprotocol.org/agriculture-guidance) helps define the boundary; Moya's [process-emissions guide](/user-guides/scope-one/process-emissions) covers entering suitable activities. The demo's sale has no Category 9 factor or product-level Categories 10–13 factors. A zero chart bar means no calculated contribution here, not proof a category doesn't apply. The staging dataset assigns a **paper-and-board factor to 500 kg of opening fertilizer stock**, and its reusable fertilizer profile selects **Other crop farming**. Replace those with supported fertilizer factors. Review the closing-stock valuations and replace placeholder explanations and documents too. Product footprints use inventory and output-value information as well as annual activities. The sample's **Atemoya Box 5kg, 2024** footprint needs these data issues resolved before it can be used for reporting. Neither demo has a BOM. If you'd like a next project, [build a recipe for a batch of fruit boxes](/user-guides/boms/create-a-bom) using actual inputs. The annual 700 packaging pieces consumed aren't automatically a recipe for 300 boxes. The supplier's 500 kg sale and your 1,000 kg purchase are separate sample entries, not a matched transaction. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.