Spirits, liqueurs and other spirituous beverages of an alcoholic strength by volume of about 40% vol · 7. Allocation and Co-product Handling

7. Allocation and Co-product Handling

rule_id	Applies to	Rule	source_ids
allocation_subdivision_first	shared processes and utilities	Avoid allocation first by submetering and subdividing route-, process- and product-specific records; system expansion may be used only when the added function and reporting scope are explicit.	eu-pef-method-2021
allocation_physical_second	inseparable shared burdens	If subdivision or system expansion is not feasible, use a documented relevant physical relationship, such as process time, delivered heat or occupied cask-volume-time, that causally represents the shared service.	eu-pef-method-2021
allocation_other_last	remaining multifunctionality	Use another relationship such as economic allocation only after documenting why subdivision, system expansion and physical allocation are not feasible; retain prices, period, geography and sensitivity.	eu-pef-method-2021
allocation_distillery_coproducts	spent grain, pot ale, spent wash, captured carbon dioxide and fusel oil	Record each output before choosing waste or co-product status. Do not apply avoided burdens by default. State the destination and apply the declared allocation method consistently to upstream and foreground burdens.	eu-fdm-bref-2019; whiskey-lca-ireland-2025; scottish-whisky-byproducts-lca-2018
allocation_rework	off-specification beverage	Burdens remain with the product system when off-specification beverage is internally reworked; exported recovery or disposal is modelled at the point the material leaves the foreground boundary.	eu-pef-method-2021

8. Foreground Data Collection, Calculation, and Quality Rules

Data Collection Protocols

protocol_id	process_id	flow_role	record_type	raw_fields	collection_method	unit	frequency	temporal_coverage	site_scope	aggregation_rule	quality_evidence
cp_raw_material_records	raw_material_preparation	named feedstocks, water, enzymes, prepared mash and spent grain	weighbridge, batch sheet, meter and laboratory record	lot id; material id; accepted mass; water; enzyme dose; mash transfer; spent-grain wet mass; moisture	reconcile receipts, issues, transfers and residues by lot	kg	each lot	representative 12 months and all seasonal campaigns	all included preparation lines	sum inputs and outputs by product lot, then normalize to packaged output	calibrated scales/meters; supplier identity; moisture method; reconciliation
cp_fermentation_records	fermentation	mash, yeast, nutrient, water, electricity, cooling, fermented mash, spent yeast and carbon dioxide	batch, meter and laboratory record	fermenter id; charge mass; doses; utilities; ABV; transferred mass; captured CO2; yeast residue	collect each fermentation batch and reconcile carbon and alcohol	kg; kWh; % vol	each batch	representative 12 months	all included fermenters	aggregate only batches assigned to the declared product	calibration; ABV method; batch completeness; carbon-balance check
cp_distillation_records	distillation	mash, steam, electricity, cooling water, each fuel, spirit, residues, co-products and air emissions	still log, meters, tank records and monitoring	charge; retained cuts; ABV; steam; electricity; cooling water; fuel by type; residues; stack data	collect each run and reconcile mass and pure alcohol	kg; MJ; kWh; LPA	each run; continuous meters monthly	representative 12 months	all stills and thermal units serving the product	submeter first; otherwise allocate with documented causal driver	meter calibration; fuel certificates; ABV test; monitoring method; balance closure
cp_maturation_records	maturation	casks, spirit stocks, electricity and ethanol loss	cask ledger, warehouse meter and stocktake	cask id; mass; prior use; fill/withdrawal date; fill/withdrawal mass and ABV; electricity	follow cask or homogeneous maturation lot from fill to withdrawal	kg; LPA; kWh; day	each cask movement; monthly meter	full declared maturation period	all warehouses holding the product	allocate warehouse service by occupied cask-volume-time	cask traceability; stocktake; meter calibration; loss reconciliation
cp_liqueur_preparation_records	liqueur_preparation	neutral alcohol, each ingredient, water, electricity, steam and prepared base	receipt certificate, recipe, dosing and meter record	batch id; alcohol mass and ABV; each ingredient mass; water; utilities; transfer mass	reconcile certified receipts and actual dosing to prepared base	kg; LPA; kWh; MJ	each batch	representative 12 months	all preparation vessels	aggregate batches for the declared formulation only	supplier certificates; calibrated dosing; approved recipe; ABV test
cp_maceration_records	maceration_extraction	base, each botanical, flavoured base and each spent botanical	batch and weigh record	batch id; base mass; botanical identity and mass; duration; output mass; spent wet mass and moisture	follow each extraction batch and keep botanical records separate	kg; day	each batch	representative 12 months	all extraction vessels	normalize declared product batches to packaged output	material identity; calibrated scale; batch reconciliation
cp_blending_records	blending_reduction	route-specific base, reduction water, finishing ingredients, electricity and blended beverage	batch, recipe, meter and laboratory record	route; input masses and ABV; water; additives; electricity; output mass and ABV	reconcile mass and pure alcohol for each blend	kg; LPA; kWh	each batch	representative 12 months	all blend tanks	aggregate only conforming declared-product batches	approved recipe; ABV test at 20 °C; calibrated meters; balance closure
cp_filtration_records	filtration	beverage, each filter medium, electricity, filtered beverage and each spent medium	issue, meter, transfer and waste record	technology; input/output mass; each medium mass; electricity; spent wet mass	collect each filtration campaign and retain media separately	kg; kWh	each campaign	representative 12 months	all filters serving the product	reconcile input, output, retained product and waste	scale and meter calibration; waste tickets; campaign completeness
cp_packaging_records	packaging	beverage, each packaging component, electricity, packaged output, rejects and each packaging waste	bill of materials, line count, unit mass, meter and waste record	SKU; filled mass; component count and unit mass; electricity; conforming units; reject mass; waste by material	reconcile issued components and beverage to conforming output and rejects	kg; kWh; item	each packaging lot	representative 12 months	all packaging lines for the SKU	calculate material mass from verified unit mass and count; allocate pallets by use cycles	approved bill of materials; checkweigher; unit-mass sample; waste tickets
cp_site_utility_waste_records	site_cleaning_treatment	cleaning water, electricity, steam, each chemical, wastewater and sludge	CIP log, meters, chemical issue, discharge and treatment record	circuit; water; steam; electricity; solution mass and concentration; discharge; COD/BOD/TSS/pH/alcohol; sludge wet and dry mass	meter each cleaning circuit and treatment output; retain source-process tags	kg; kWh; MJ	each clean; continuous discharge with composite sampling	representative 12 months	all included foreground operations and treatment units	submeter first; otherwise allocate by cleaning cycle or measured pollutant load	calibration; chemical certificates; laboratory QA; discharge and sludge records

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_normalization	every exchange	normalized exchange = exchange assigned to conforming product / packaged conforming product mass	assigned exchange; packaged product mass	exchange per 1 kg reference product	mass-balance-identity
calc_abv_lpa	alcohol balance	pure-alcohol volume = beverage volume at 20 °C × ABV fraction; retain density when converting beverage mass and volume	volume; ABV at 20 °C; density where needed	LPA and alcohol-balance fields	eu-spirit-drinks-regulation-2019
calc_route_exclusivity	process inclusion	require exactly one selected route; Route A process records and Route B process records shall not both be normalized into one reference product	route declaration; process ids	route-conformance result	eu-spirit-drinks-regulation-2019
calc_mass_balance	each process and lot	input mass = product output + co-product output + waste output + quantified emission/loss + stock change, within documented uncertainty	collected inputs, outputs, losses and stock	closure percentage and unexplained difference	mass-balance-identity
calc_combustion_emissions	each thermal fuel	apply fuel-specific measured composition or documented emission factor to measured fuel use; keep fossil and biogenic carbon dioxide separate	fuel by type; heating value; emission factor or stack result	individual combustion emissions	eu-fdm-bref-2019
calc_maturation_loss	maturation	ethanol loss = alcohol filled + alcohol added − alcohol withdrawn − samples − documented transfers, converted to ethanol mass	cask/lot LPA records	ethanol to air	eu-fdm-bref-2019
calc_cask_pallet_reuse	reusable oak casks and wooden pallets	allocated mass = item mass × losses or one service share / verified lifetime service cycles; disclose allocation convention	item mass; cycles; losses; product throughput	allocated item mass	eu-pef-method-2021

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	reference product	Retain legal/commercial name, route, recipe, ABV at 20 °C, packaging bill and lot traceability.	product specification, batch release and approved bill of materials
dq_primary_manufacturing_data	all foreground processes	Use company-specific activity data for the manufacturing processes and a product-specific bill of materials.	meters, batch records, invoices, recipes and line records; eu-pef-method-2021
dq_temporal_coverage	annual dataset	Cover a representative continuous 12-month period or all campaigns in a seasonal year; disclose shutdowns, start-ups and missing periods.	dated raw-data register and coverage assessment
dq_technology_geography	foreground and upstream links	Match still type, heat source, maturation, filtration, site geography, electricity market, ingredient origin and packaging technology; justify every proxy.	technology inventory and dataset-selection log
dq_completeness	inventory	Account for every listed applicable atomic flow and explain confirmed zero, not-applicable and missing records separately.	completeness matrix and mass/alcohol balances; eu-pef-method-2021
dq_measurement	measured and calculated quantities	Retain calibration, sampling, laboratory method, density/temperature basis, emission factors and uncertainty for each material quantity.	calibration certificates, laboratory QA and calculation workbook
dq_coproduct_destination	spent grain, pot ale, spent wash, captured CO2 and fusel oil	Retain quantity, moisture or concentration, legal status, recipient, destination and allocation decision.	dispatch tickets, contracts and allocation record

9. Validation Rules

rule_id	Applies to	Rule	source_ids
validate_route_exactly_one	product and process map	Fail when neither route or both routes are selected, or when inventory from both routes is silently combined.	eu-spirit-drinks-regulation-2019
validate_reference_product	reference flow	Fail unless the output is 1 kg of packaged sale-ready product with declared product identity, packaging and ABV at 20 °C about 40% vol.	unsd-cpc-3-0-24131; eu-spirit-drinks-regulation-2019
validate_atomic_inventory	every inventory row	Fail any selected flow that combines materials, utilities, fuels, refrigerants, wastes, packaging or emissions; each exchange shall be individually named.	eu-pef-method-2021
validate_mass_alcohol_balance	each process and production lot	Report closure and fail unexplained material or pure-alcohol imbalance outside the site's documented measurement uncertainty.	mass-balance-identity
validate_applicability	conditional rows and processes	Require an explicit applicable/not-applicable decision supported by route, formulation and technology; absence of a record is not proof of zero.	eu-fdm-bref-2019
validate_energy_emissions	thermal supply	Require each fuel separately and require matching fossil/biogenic carbon dioxide and applicable NOx, SO2 and particulate calculations or monitored results.	eu-fdm-bref-2019
validate_residues_wastewater	residues and treatment	Require spent grain, pot ale/spent wash as applicable, wastewater, sludge, off-spec product and each packaging waste with measured quantity and destination.	eu-fdm-bref-2019; whiskey-lca-ireland-2025
validate_data_quality	dataset	Require completeness, technological/geographical/time representativeness, precision, documentation, nomenclature and review evidence; disclose data gaps and proxies.	eu-pef-method-2021

10. Published Dataset Profile

Field	Value
dataset_role	Product-specific foreground manufacturing dataset for packaged spirituous beverage at about 40% ABV
downstream_use	secondary_dataset; background_dataset when reviewed for representative market use
allowed_use	Product carbon-footprint or LCA modelling when route, formulation, technology, geography, period, packaging and allocation are compatible
excluded_use	Generic representation of all spirits or liqueurs; comparison across unlike ABV, packaging, maturation or system boundaries without adjustment; industrial ethanol modelling
required_metadata	PCR id and version; route; legal/commercial identity; ABV at 20 °C; recipe; feedstock; still and heat technology; maturation; filtration; packaging bill; geography; period; allocation and co-product destinations
required_quality_disclosure	Primary-data share; meter and sampling coverage; mass and alcohol closure; missing flows; proxy datasets; representativeness; uncertainty; review status
update_trigger	Material change in recipe, alcohol source, still or energy system, maturation, filtration, packaging, site, allocation, co-product destination, annual data period or applicable product law

11. Data Sources

Source id	Type	Reference	Used for
unsd-cpc-3-0-24131	official_guidance	United Nations Statistics Division. Central Product Classification Version 3.0, structure dated 30 June 2025, subclass 24131. https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Structure_30Jun2025.csv (retrieved 2026-08-24).	Official classification title and scope coordinate
eu-spirit-drinks-regulation-2019	standard	Regulation (EU) 2019/787, consolidated current text through 13 May 2024. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02019R0787-20240513 (retrieved 2026-08-24).	Spirit-drink definition; agricultural alcohol; distillation, sweetening, flavouring, maturation, liqueur and ABV rules
eu-fdm-bref-2019	official_guidance	European Commission Joint Research Centre. Best Available Techniques (BAT) Reference Document for the Food, Drink and Milk Industries, JRC118627, 2019. https://bureau-industrial-transformation.jrc.ec.europa.eu/sites/default/files/2020-01/JRC118627_FDM_Bref_2019_published.pdf (retrieved 2026-08-24).	Distilled-beverage process map; materials, water, energy, cooling, cleaning, residues, wastewater and air-emission inclusion
eu-pef-method-2021	official_guidance	Commission Recommendation (EU) 2021/2279 on Environmental Footprint methods, Annexes I and II, corrected 2022. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02021H2279-20211230 (retrieved 2026-08-24).	Company-specific manufacturing data, bill of materials, completeness, data quality, allocation hierarchy and validation
whiskey-lca-ireland-2025	literature	Umego, E. C., Byrne, M., and Barry-Ryan, C. (2025). Life Cycle Assessment of Single Malt Irish Whiskey: A Case Study in Ireland. Environmental Quality Management 34(4), e70100. https://doi.org/10.1002/tqem.70100; verified full text: https://pure.tudublin.ie/ws/portalfiles/portal/67075181/Environmental_Quality_Mgmt_-_2025_-_Umego_-_Life_Cycle_Assessment_of_Single_Malt_Irish_Whiskey_A_Case_Study_in_Ireland.pdf (retrieved 2026-08-24).	Verified real-site process boundary, primary data collection, energy inputs, maturation, spent grain and pot-ale management
scottish-whisky-byproducts-lca-2018	official_guidance	Ricardo Energy & Environment for ClimateXChange and the Scottish Government (2018). Whisky by-products in renewable energy. https://www.climatexchange.org.uk/wp-content/uploads/2023/09/revised-february-2018-whisky-by-products-life-cycle-analysis-report-v02-03.pdf (retrieved 2026-08-24).	By-product identity, destination scenarios and explicit LCA treatment need for spent grain and pot ale
mass-balance-identity	method_factor	Conservation-of-mass and pure-alcohol balance identity.	Reference normalization and process closure calculations