Treat co- and by- products

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Guidelines:
Co-/by-products will be treated with the following way:

  • Substitution is the preferred approach
  • Allocation by energy content may be used for energy co-products
  • Allocation by market value should be used if substitution is not possible.

A guideline for the allocation by energy content and the allocation by market value will be created.

Reference:
Teleconference held on 20th of May, 2008 Minutes- Paper 1 Minutes- Paper 3 Background paper- Paper 1 Background paper- Paper 3:Allocation vs Substitution Background paper- Paper 3:Allocation vs Substitution-Annex1 Background paper- Paper 3:Allocation vs Substitution-Annex2

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