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Methodology for PCF Calculations of Lubricants, Greases and other Specialties


s there a


multifunctional unit process


o


o allocation needed


es


s it possible to subdivide the process


es o


s it possible to do a system e pansion


Subdivision es System e pansion es


Allocate via physical


relationship


Allocation via other criteria


o o


s allocation via physical relation possible


Figure 4: Allocation hierarchy according to ISO 14040/44 and ISO 14067:2018.


The first step is to identify whether a multifunctionality problem occurs in the process under study (cf. Figure 4). If no multifunctionality exists, all inputs and outputs of the process are attributed to the single function (e.g. to a product) of the process. If multifunctionality occurs, the allocation hierarchy shall be considered:


Level 1: Subdivision


If possible, allocation shall be avoided by examining if subdivision is applicable to the process under evaluation. Subdivision divides the unit process to be allocated into two or more technical sub-processes and collects the input and output data related to these sub-processes.


Often, subdivision is not feasible, because many processes cannot be subdivided into subprocesses. Thus, the multifunctionality shall be checked for system expansion, leading to the next level in the decision tree (cf. Figure 4).


Level 2: System expansion or system expansion via avoided burden


If subdivision is not feasible, system expansion shall be used to solve the multifunctionality problem. The system expansion approach expands the product system to include all functions of the process into the system boundaries.


Version 1.2, 15.10.2025 © ATIEL and UEIL Page 22 of 40 This document is a controlled document only in electronic form. Printed versions or copies are not subject to change service


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