Chapter 7 — Accounting for GHG Emissions From Leased Assets 7.1 Overview 7.2 Scope 3 Emissions From Leased Assets 7.2.1 Overview 7.2.2 Category 8 (Upstream Leased Assets) 7.2.3 Category 13 (Downstream Leased Assets) 7.3 Lessee Accounting for Emissions From Leased Assets 7.3.1 Lessee Accounting for GHG Emissions From Transportation and Distribution 7.3.2 Scope 2 Considerations for Lessees 7.4 Lessor Accounting for Emissions From Leased Assets