Butter and other fats and oils derived from milk of cattle · 7. Allocation Rules

7. Allocation Rules

rule_id	Applies to	Rule	source_ids
allocation_avoid_by_subdivision	Multi-product dairy processing	First subdivide reception, cream preparation, butter manufacture, concentrated milkfat manufacture and packaging using process meters, batch records and transfer measurements so directly attributable inputs and outputs are assigned without allocation.	fao-idf-dairy-lca-2010; fao-dairy-accounting
allocation_internal_recycle	Rework and recycled water or product	Keep internally recycled material inside the system and record only net external inputs and outputs; do not assign an avoided-product credit to internal recycle.	fao-dairy-accounting; tetrapak-dairy-effluent
allocation_buttermilk_and_nonfat_coproducts	Buttermilk and separated non-fat phases with product status	After subdivision, allocate only residual shared burdens among saleable co-products. Use the governing programme method when one exists; otherwise apply a documented physical relation that reflects the production relationship, and test an economic alternative when the choice is material. Report quantities, factor basis, prices or composition data, reference period and sensitivity.	fao-idf-dairy-lca-2010
allocation_waste_boundary	Wastewater, off-spec material and residues	A material is a co-product only when it has a documented beneficial use and product status. Otherwise model its treatment as waste and do not use revenue alone to erase treatment burdens.	tetrapak-dairy-effluent
allocation_upstream_consistency	Upstream cattle-milk or cream datasets	Preserve the allocation method and co-product boundary disclosed by upstream dairy datasets; do not reallocate upstream burdens inside this foreground dataset without complete underlying inventory and an explicit sensitivity case.	fao-idf-dairy-lca-2010

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_dairy_material_receipt	reception_and_cream_preparation	Cattle milk; cattle-milk cream; cattle-milk butter	Weighbridge, calibrated tank or mass-flow record plus certificate of analysis	timestamp; supplier and origin; exact material identity; gross and tare or meter mass; milkfat; water or total solids; temperature; acceptance status; upstream dataset id	Record cattle milk, cattle-milk cream and cattle-milk butter as three separate receipt series and reconcile each accepted quantity to storage movement	kg and % m/m	Each receipt	At least one representative 12-month period or all campaigns in a shorter disclosed seasonal production period	Every included site and material source	Sum each exact material separately; mass-weight composition within, but never across, material identities; retain each rejected material separately	Meter calibration; supplier certificate; laboratory result; intake and tank reconciliation
cp_process_utilities	reception_and_cream_preparation	Electricity; purchased steam; purchased hot water; natural gas; diesel; LPG; carbon dioxide; nitrogen oxides; sulfur dioxide; PM2.5	Sub-meter, invoice, fuel stock, operating log and emission measurement or calculation record	process_id; exact energy or emission identity; meter start and end or stock movement; quantity; unit; fuel net calorific value when used; steam condition when used; operating time; line throughput; allocation driver; emission factor or measurement basis when used	Record electricity, purchased steam, purchased hot water, natural gas, diesel and LPG separately by process; record carbon dioxide, nitrogen oxides, sulfur dioxide and PM2.5 as four separate air-emission series	kWh, MJ, kg fuel, kg steam or kg emission	Each batch or at least monthly	Same period as product output	Every included process line and shared utility centre	Convert each energy identity separately; subtract exports; allocate only residual shared use; calculate each named emission separately; normalize to conforming output	Meter calibration; invoice; stock reconciliation; conversion source; allocation worksheet; emission measurement or factor record
cp_water_and_wastewater	reception_and_cream_preparation	Process water; sodium hydroxide; nitric acid; peracetic acid; wastewater	Water and effluent meter, chemical issue record and treatment log	process_id; exact exchange identity; intake or issue; internal recycle; discharge; quantity; unit; concentration for each CIP chemical; sampling point; destination	Record process water, sodium hydroxide, nitric acid, peracetic acid and wastewater as five separate series for every included process	kg or m3	Daily or per campaign	Same period as product output	Entire included dairy site with process allocation	Keep each water or chemical identity and each process wastewater separate; do not double count recycle; allocate a shared discharge only by measured volume or documented load driver	Meter calibration; chemical issue reconciliation; water balance; laboratory report; treatment operator record
cp_process_mass_balance	reception_and_cream_preparation	Prepared cattle-milk cream; prepared cattle-milk butter; cattle skim milk; rejected cattle milk; rejected cattle-milk cream; rejected cattle-milk butter; filter residue	Tank, batch and transfer records	exact exchange identity; opening stock; receipt; transfer mass; closing stock; reject mass; residue mass; milkfat; moisture	Reconcile each named material independently for every campaign and for monthly totals	kg and % m/m	Each transfer and campaign	Same period as product output	Each included site and line	Preserve separate balances for prepared cream, prepared butter, skim milk, each rejected dairy material and filter residue; investigate rather than merge unexplained loss	Calibrated meters; signed batch record; reconciliation residual and investigation
cp_butter_batch	butter_manufacture	Cattle-milk cream; starter culture; sodium chloride; formulation water; beta-carotene; cattle-milk butter; cattle-milk butterfat; buttermilk; off-spec butter; filter residue	Churn or continuous-line batch record, ingredient issue record and laboratory result	exact exchange identity; input mass; batch start and end; product or co-product mass; milkfat; moisture; reject or residue mass	Record each named butter input and output separately for every batch or continuous campaign and retain composition tests	kg and % m/m	Each batch or campaign	Same period as product output	Every butter line	Reconcile total mass and milkfat while preserving one series per named input, product, co-product, waste and residue	Calibrated meters and scales; ingredient certificate; composition method; release record; mass and fat closure
cp_concentrated_milkfat_batch	concentrated_milkfat_manufacture	Cattle-milk cream; cattle-milk butter; diatomaceous earth; anhydrous milkfat; butter oil; ghee; non-fat cattle-milk phase; condensate; wastewater; filter residue; off-spec concentrated milkfat	Campaign flowmeter, tank, evaporator or separator record, filter-aid issue record and product laboratory result	exact exchange identity; input mass and composition; product mass, milkfat and water; separated phase mass; condensate; reject; residue; operating time	Record every named input and output separately for each campaign and laboratory release lot	kg and % m/m	Each campaign or lot	Same period as product output	Every concentration line	Reconcile total mass and milkfat while keeping anhydrous milkfat, butter oil, ghee, non-fat phase, condensate, wastewater, filter residue and reject as separate series	Flowmeter and scale calibration; laboratory result; campaign log; issue record; mass and fat closure
cp_packaging_and_storage	product_packaging_and_storage	Unpacked butter; unpacked anhydrous milkfat; unpacked butter oil; unpacked ghee; aluminium foil; paperboard; LDPE film; HDPE pail; steel drum; released reference product; each off-spec product; each packaging waste	Filler counter or scale, packaging issue log, warehouse and reject record	exact product or packaging identity; unpacked input; packed net output; issued packaging mass; unused return; waste mass; reject mass; rework; storage time and temperature	Record each named product, packaging input, off-spec product and packaging waste as a separate series and reconcile each production lot to released warehouse quantity	kg product, kg packaging, hours and degrees Celsius	Each lot	Same period as product output	Every included filling line and on-site store	Net product excludes packaging; calculate consumption and waste separately for aluminium foil, paperboard, LDPE film, HDPE pail and steel drum; keep each product form separate	Scale calibration; packaging specification; batch release; warehouse movement and waste disposition
cp_refrigerant_records	product_packaging_and_storage	R717 make-up; R717 emission; R134a make-up; R134a emission	Maintenance and refrigerant stock record	exact refrigerant; equipment; opening stock; purchase; recharge; recovery; closing stock; unrecovered loss; service area; process_id; period	Calculate R717 and R134a make-up separately and calculate unrecovered R717 and R134a emissions separately from reconciled stocks and service events	kg of the named refrigerant	Each service event and annual reconciliation	Same period as product output	All refrigeration serving included processes	Keep one series per refrigerant and per make-up or emission direction; allocate shared equipment only by documented cooling load or operating-time driver	Technician record; purchase and recovery certificate; stock reconciliation

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_normalization	All foreground inventory	normalized amount = period amount / net conforming saleable product mass; packaging mass is excluded from the denominator	period flow amount; released net product mass	amount per 1 kg reference product	fao-dairy-accounting
calc_mass_balance	Each process and route	opening stock + external inputs + internal transfers in = closing stock + product outputs + co-products + wastes + internal transfers out + quantified losses; report the residual and measurement uncertainty	stock; input; output; transfer; reject and loss records	process mass-balance residual	fao-dairy-accounting
calc_milkfat_balance	Reception, butter and concentrated milkfat routes	sum(input mass × input milkfat fraction) = sum(output mass × output milkfat fraction) + measured fat in waste and loss; report unexplained residual	mass and milkfat test results for all material streams	milkfat-balance residual	codex-cxs-279-1971; codex-cxs-280-1973; fao-dairy-accounting
calc_energy_conversion	Fuels, steam and purchased heat	convert each measured carrier with its disclosed lower or higher heating value or enthalpy convention; never mix conventions within the reported series and never count both steam and its generating fuel	carrier quantity; calorific value or steam enthalpy; efficiency only when converting delivered to useful heat	MJ or kWh by carrier and process	fao-idf-dairy-lca-2010
calc_coproduct_allocation	Residual shared burdens after subdivision	allocated burden to product i = residual shared burden × declared allocation factor i; factors shall sum to 1 across co-products and a material alternative allocation shall be reported as sensitivity	residual shared burden; product quantities; physical relation or economic values; reference period	allocated residual burden and sensitivity result	fao-idf-dairy-lca-2010

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	Reference flow and incoming dairy material	Demonstrate cattle-milk origin, product form and applicable CXS 279 or CXS 280 composition for each represented product lot; do not use the anhydrous-milkfat UUID for ordinary butter without a form-specific identity resolution.	Product specification; supplier declaration; lot release; milkfat and moisture tests; selected Tiangong UUID
dq_temporal_representativeness	All foreground records	Use a representative continuous 12-month period where production is year-round; a shorter period is allowed only when it covers the full declared seasonal campaign and seasonality is disclosed.	Meter and batch date coverage; production calendar; gap register
dq_geographic_and_technical_scope	Site and upstream datasets	Match the actual country or region, cattle-milk supply and manufacturing technology; disclose proxies and assess material mismatch.	Site metadata; supplier origin; equipment and route records; dataset geography and technology
dq_completeness	Mass, milkfat, energy, water and waste inventories	Reconcile process mass and milkfat balances, all utility meters and waste destinations; investigate unexplained residuals instead of forcing closure.	Signed balance worksheets; meter reconciliation; residual explanation; waste transfer evidence
dq_hygiene_and_measurement_controls	Product-contact water, ingredients and process control	Retain evidence that water and ingredients meet specifications and that hygienic control measures, monitoring and corrective actions are validated for the declared route.	Potable-water tests; ingredient certificates; HACCP or equivalent records; calibration and corrective-action logs
dq_allocation_transparency	Multi-product operations	Report subdivision, residual shared burdens, allocation method, factors, data year and sensitivity; upstream allocations remain separately disclosed.	Process map; sub-meter evidence; allocation workbook; price or composition evidence; sensitivity result

9. Validation Rules

rule_id	Applies to	Rule	source_ids
validation_reference_identity	Reference flow	The dataset shall declare one covered product form, cattle-milk origin and all required qualifiers. The UUID 7f8eef6e-3ea0-4f74-bf72-c6f95af2c3fc is accepted only for anhydrous-milkfat or explicitly equivalent concentrated forms; ordinary butter requires a form-specific resolved UUID.	codex-cxs-279-1971; codex-cxs-280-1973
validation_reference_amount	Quantitative reference	The net reference output shall equal exactly 1 kg on Mass property 93a60a56-a3c8-11da-a746-0800200b9a66 in kg from unit group 93a60a57-a4c8-11da-a746-0800200c9a66, excluding packaging.
validation_product_composition	Finished product	Butter shall have at least 80% m/m milkfat, no more than 16% m/m water and no more than 2% m/m milk solids-not-fat. Anhydrous milkfat or anhydrous butter oil shall have at least 99.8% m/m milkfat and no more than 0.1% m/m water; other CXS 280 forms shall satisfy their applicable declared limits.	codex-cxs-279-1971; codex-cxs-280-1973
validation_process_selection	Process map	reception_and_cream_preparation and product_packaging_and_storage shall be included, and at least one of butter_manufacture or concentrated_milkfat_manufacture shall be included consistently with the declared product form.	tetrapak-butter-handbook; tetrapak-amf-handbook
validation_mass_and_fat_closure	Foreground process records	Each included process shall report mass-balance and milkfat-balance residuals with measurement uncertainty and an explanation for material residuals; balance closure shall not be fabricated by inserting an unmeasured loss.	fao-dairy-accounting
validation_inventory_coverage	Foreground inventory	Require one atomic exchange card for each used or generated identity: cattle milk, cattle-milk cream, cattle-milk butter, process water, each named ingredient or processing aid, each CIP chemical, electricity, purchased steam, purchased hot water, natural gas, diesel, LPG, R717 make-up, R134a make-up, each named product and co-product, wastewater, each solid or packaging waste, carbon dioxide, nitrogen oxides, sulfur dioxide, PM2.5, R717 emission and R134a emission. A selector or combined flow name shall fail validation; a genuinely absent exchange shall be documented as non-applicable rather than represented by an aggregate card.	fao-idf-dairy-lca-2010; codex-cxc-57-2004; tetrapak-dairy-effluent
validation_collection_links	Collected and calculated inventory rows	Every row with collected_record or calculated_from_collection evidence shall reference an implemented collection protocol, and every calculated row shall identify its calculation rule or reproducible worksheet.
validation_allocation	Co-products and shared operations	Direct burdens shall be subdivided before allocation; residual allocation factors shall sum to 1, use one disclosed basis across the reporting period and include a sensitivity result when the method materially affects the product result.	fao-idf-dairy-lca-2010
validation_no_double_counting	Utilities, recycle and upstream processes	Verify that purchased steam and boiler fuel, recycled water and fresh water, rework and new input, refrigerant loss assignments, and upstream dairy production are each counted once.	fao-idf-dairy-lca-2010; fao-dairy-accounting

10. Published Dataset Profile

Field	Value
dataset_role	Site-specific foreground data package for a declared cattle-milk butter or milkfat product, publishable as a unit process or aggregated gate-to-gate dataset after review
downstream_use	secondary_dataset; background_dataset
allowed_use	Attributional product LCA, supply-chain modelling, verified processor-gate comparison of like product forms, hotspot analysis and downstream food-system models when geography, technology, allocation and product specification are compatible
excluded_use	Comparative assertions between unlike butter and concentrated-milkfat forms; nutrition or food-safety certification; claims outside the represented geography or period without representativeness review; consequential market modelling without an explicit reformulation
required_metadata	PCR id and version state; product form and Tiangong flow identity; cattle-milk origin; CXS product specification; plant and geography; technology and route; reference period; system boundary; upstream datasets; allocation method and factors; packaging and storage state; data owners and review status
required_quality_disclosure	Primary-data coverage; meter and test methods; mass and milkfat residuals; missing-flow UUIDs; proxy datasets; temporal, geographic and technology limitations; cut-offs; co-product sensitivity; uncertainty and reviewer findings
update_trigger	Product-form or route change; supplier or cattle-milk origin change; material change in milkfat or moisture specification, energy system, packaging, co-product use or allocation; new form-specific Tiangong flow identity; reference data expiry; more representative 12-month foreground records; corrected mass or milkfat closure

11. Data Sources

Source id	Type	Reference	Used for
codex-cxs-279-1971	Standard (standard)	Codex Alimentarius Commission. CXS 279-1971, Standard for Butter, adopted 1971, amended through 2022. https://www.fao.org/fao-who-codexalimentarius/sh-proxy/en/?lnk=1&url=https%253A%252F%252Fworkspace.fao.org%252Fsites%252Fcodex%252FStandards%252FCXS%2B279-1971%252FCXS_279e.pdf. Retrieved 2026-08-10.	Butter identity, permitted ingredients, composition and product-quality validation
codex-cxs-280-1973	Standard (standard)	Codex Alimentarius Commission. CXS 280-1973, Standard for Milkfat Products, adopted 1973, amended through 2022. https://www.fao.org/fao-who-codexalimentarius/sh-proxy/en/?lnk=1&url=https%253A%252F%252Fworkspace.fao.org%252Fsites%252Fcodex%252FStandards%252FCXS%2B280-1973%252FCXS_280e.pdf. Retrieved 2026-08-10.	Anhydrous milkfat, milkfat, butter-oil and ghee identity, composition and validation
codex-cxc-57-2004	Standard (standard)	Codex Alimentarius Commission. CXC 57-2004, Code of Hygienic Practice for Milk and Milk Products, revised 2009. https://www.fao.org/fao-who-codexalimentarius/sh-proxy/en/?lnk=1&url=https%253A%252F%252Fworkspace.fao.org%252Fsites%252Fcodex%252FStandards%252FCXC%2B57-2004%252FCXC_057e.pdf. Retrieved 2026-08-10.	Validated hygiene controls, ingredient specifications, potable and recycled water controls, quality evidence
fao-idf-dairy-lca-2010	Official guidance (official_guidance)	FAO. 2010. Greenhouse Gas Emissions from the Dairy Sector: A Life Cycle Assessment. https://www.fao.org/4/k7930e/k7930e00.pdf. Retrieved 2026-08-10.	Dairy supply-chain boundary, functional-unit context, inventory completeness, co-product allocation and sensitivity
fao-dairy-accounting	Official guidance (official_guidance)	FAO. Guideline for Dairy Accounting, Butter Section. https://www.fao.org/4/x6523e/X6523E01.htm. Retrieved 2026-08-10.	Cream-ripening, churning and packaging record structure; batch quantities, butter and buttermilk yield and mass reconciliation
tetrapak-butter-handbook	Handbook (handbook)	Tetra Pak. Dairy Processing Handbook, Butter. https://dairyprocessinghandbook.tetrapak.com/chapter/butter. Retrieved 2026-08-10.	Butter process decomposition: cream preparation, pasteurization, ripening, churning, working, salting, packaging and cold storage
tetrapak-amf-handbook	Handbook (handbook)	Tetra Pak. Dairy Processing Handbook, Anhydrous Milk Fat and Butter Oil. https://dairyprocessinghandbook.tetrapak.com/chapter/anhydrous-milk-fat-amf-and-butter-oil. Retrieved 2026-08-10.	Concentrated-milkfat route decomposition from cream or reworked butter, phase separation and moisture removal
tetrapak-dairy-effluent	Handbook (handbook)	Tetra Pak. Dairy Processing Handbook, Dairy Effluent. https://dairyprocessinghandbook.tetrapak.com/chapter/dairy-effluent. Retrieved 2026-08-10.	Product-loss prevention, segregation of butter and cream residues, wastewater and waste destination records