Q130. I have space which I own, but lease to a third party within my "facility" and the tenant pays the utilities, do I have to include that building space?

If you own the equipment (e.g., furnaces, hot water heaters, incinerators), then you must include the equipment in your report. Even if the tenant pays the fuel bills, you must report the emissions.A130. It depends on who owns and operates the emitting equipment.

• If the tenant leases space and installs and operates emitting equipment, then the equipment is not part of your facility.