MOA is the same, either for elevation or windage. The MOA is decided by the distance, and is a circle, doesn't matter what direction you are going in, up or down, the amount of movement is the same in MOA. So the math is the same. Most ballistic calculators will give the drop and windage in either MOA or inches. I prefer MOA and then you don't have to do the math.
HOpe that helps...