b) Emissions from the use of assets are generated through equipment leased by the reporting organization in the reporting year. This subcategory is only applicable to an organization that operates leased assets (i.e. lessees). Leases depend on the nature of item leased, length of the lease, financial and contractual arrangements. Three main types of leasing could be identified as: finance leasing, operating leasing and contract hire. The organization should pay attention to ensure there is not double counting with direct emissions (e.g. vehicle fleet).

An organization using the operational control method of consolidation may quantify these

emissions as direct emissions.

NOTE An example is provided in B.2.2.

b）使用資產產生的排放是由組織租用的設備在報告年度中產生的。這個子類別只適用於租賃資產的組織（即租賃方）。租賃合同取決於租賃物品的性質、租賃期限、財務和合約安排。可以辨認出三種主要的租賃方式：融資租賃、營運租賃和合約租賃。組織應注意確保沒有與直接排放重複計算的情況（例如車輛團隊）。

使用營運控制方法進行合併的組織可以將這些排放量量化為直接排放。

注意：B.2.2中提供了一個示例。

c) Emissions from the use of services that are not described in the above subcategories include

consulting, cleaning, maintenance, mail delivery, bank, etc.

c）未在上述子類別中描述的服務使用產生的排放包括諮詢、清潔、維護、郵遞、銀行等。