Methodology for PCF Calculations of Lubricants, Greases and other Specialties
Conversely, system expansion via avoided burden, which is also known as substitution, can be used to solve the multifunctionality problem. In the system expansion via the avoided burden approach, a credit is given for the joint provision of all functions that are not included in the declared unit. This credit is calculated by the avoided burden of the conventional processes that would have been used to provide the additional functions.
To apply system expansion, it is necessary to identify such alternative processes that would have been operated in the absence of the product system being analyzed. An example where system expansion is often applied is in the case of energy co- production, where energy is co-produced in a process and not used internally in the process.
Level 3: Allocation via physical relationships
If system expansion cannot be applied, the allocation hierarchy indicates to allocate via physical relationships (cf. Figure 4). Where allocation cannot be avoided, the inputs and outputs of the system shall be partitioned between its different functions in a way that reflects the underlying physical relationships between them, i.e. they should reflect the way in which the inputs and outputs are changed by quantitative changes in the products or functions delivered by the system.
In the context of manufacturing lubes, greases and other specialties and blending processes, the physical mass of the outputs is considered an inherent physical relationship of inputs and outputs of the manufacturing process.
Therefore, according to this methodology, mass allocation shall be used in case of allocation via physical relationship according to the allocation hierarchy. An example of mass allocation for calculating the PCF of a lubricant or other speciality can be: if a lubricant manufacturer cannot e.g., measure the individual energy consumption and waste generation of a single product in the dedicated blending unit, then the lubricant manufacturer can determine these data on the next higher available aggregation level, e.g. for the whole site where the product is produced and then allocate these flows to the individual product by referring the total flows to the total mass of products produced in this site.
Level 4: Allocation via other criteria
If allocation via physical relationships cannot be used for the allocation, allocation via other criteria should be applied, leading to the last level of the decision tree Figure 4.
Where physical relationships alone cannot be established or used as the basis for allocation, the inputs shall be allocated between the products and functions in a way that reflects other relationships between them. Allocation using the economic value of outputs shall not be applied in the manufacturer’s foreground system. In lubricant, grease, and specialty manufacturing, main and co-products have similar economic relevance and processing effort. Economic allocation is typically applied only in
Version 1.2, 15.10.2025 © ATIEL and UEIL Page 23 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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