Meatless meat and meat substitutes · 7. Allocation and Co-product Handling

7. Allocation and Co-product Handling

Apply the following hierarchy and preserve the decision evidence:

rule_id	Applies to	Rule	source_ids
allocation_separate_routes	Distinct products, routes, lines and campaigns	Keep plant/traditional and cultivated routes, different product formats and separately metered campaigns as distinct process records; do not average them merely because they use the same category-level reference flow.	un-cpc-3-23998; eu-environmental-footprint-2021
allocation_avoid	Multi-output or shared processes	First avoid allocation by process subdivision using line, batch, time, meter or equipment records; use system expansion only when the added function and substituted product system are explicitly justified and consistently modelled.	eu-environmental-footprint-2021
allocation_physical_relation	Multi-output process that cannot be subdivided or expanded	Allocate using a documented causal physical relationship, such as independently measured mass, dry matter, energy demand, equipment time or another parameter that explains resource use; do not select mass merely because it is convenient.	eu-environmental-footprint-2021
allocation_other_relation	No defensible physical relationship	Use an explicitly justified other relationship, such as economic value, only after documenting why physical allocation is not meaningful; report the factor period, prices or other basis and a sensitivity result against at least one plausible alternative.	eu-environmental-footprint-2021
allocation_residue_status	Residues, spent media, off-spec material, rework and saleable outputs	Closed-loop same-campaign rework is an internal transfer, not a co-product. An output sold or used beneficially outside the system shall be assessed as a co-product when it carries a function or value; otherwise record it as waste with its actual treatment and disclose the classification decision.	eu-environmental-footprint-2021
allocation_shared_support	Cleaning, refrigeration and common utilities	Assign shared support consumption first by submetering or causal operating records; only the unresolved remainder may follow the selected allocation hierarchy, with the unallocated total and reconciliation disclosed.	eu-environmental-footprint-2021; codex-cxc-1-1969-2022

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_material_batch	material_preparation	Purchased and prepared materials, cells, media, scaffolds, water and preparation residues	Receiving, inventory issue, recipe, scale, concentration and transfer records	lot_id; supplier; material_identity; route_role; received_mass; issued_mass; returns; moisture_or_solids; concentration; prepared_output_mass; reject_mass; destination	Reconcile receiving and inventory movements to batch sheets and calibrated scale or meter records	kg and declared concentration basis	Each lot and batch	All campaigns in the reference period	Every in-scope facility and preparation line	Sum accepted consumption after stock change and returns; preserve lot-level traceability before normalization	Calibration records; supplier specifications; lot certificates; inventory reconciliation; batch sign-off
cp_plant_conversion_batch	plant_conversion	Plant-route material, utilities, intermediate and residuals	Recipe, batch, fermentation, extrusion, cooking, drying, water and utility records	batch_id; route; equipment_id; input_mass; process_water; electricity; thermal_energy; time; temperature; pressure; moisture; intermediate_mass; reject_mass; wastewater	Use batch sheets and submeters; retain the actual operation sequence and settings relevant to technology identity	kg, kWh, MJ, h and route-specific settings	Each batch; continuous meters at shift or campaign resolution	All plant-route campaigns in the reference period	Each included plant-conversion line	Aggregate like products and technologies only; divide by conforming intermediate output	Meter calibration; batch release; moisture tests; production log; waste tickets
cp_cultivated_batch	cultivated_cell_production	Cells, media, scaffolds, gases, utilities, harvested tissue, spent media and residuals	Cell-bank, media-recipe, bioreactor, harvest, cleaning and batch-release records	culture_lot; species; tissue_or_cell_type; cell_bank_input; media_component_mass; water; gas; scaffold_mass; vessel_volume; electricity; heat; cooling; culture_time; harvest_mass; moisture_or_solids; spent_media; reject_biomass	Link qualified cell-bank and media lots to equipment logs, submeters and harvest measurements	kg, kWh, MJ, m3, h and declared cell or solids basis	Each culture and harvest lot	All cultivated-route campaigns in the reference period	Each included culture, differentiation, maturation and harvest system	Preserve stage-level data; aggregate only identical route and equipment states before normalization	Cell-bank qualification; media lot records; sensor calibration; sterility and release records; mass balance
cp_finishing_batch	finishing_and_preservation	Formulation inputs, finishing utilities, conforming product and residues	Recipe, scale, forming, cooking, preservation, cooling, release and rework records	batch_id; intermediate_mass; ingredient_mass; water; energy; process_time; temperature_or_pressure; conforming_net_mass; rework; off_spec_mass; moisture; release_status	Reconcile issued ingredients and equipment records to calibrated net-product mass and quality release	kg, kWh, MJ, h and process-specific settings	Each finishing batch	All finishing campaigns in the reference period	Each included finishing line	Normalize only released net edible product; deduct packaging and unresolved hold stock	Calibration; recipe control; process log; release certificate; rework and reject disposition
cp_packaging_storage	packaging_and_storage	Packaging, packed units, on-site storage energy, refrigerant and storage loss	Packaging issue, packed-unit, warehouse, refrigeration and inventory records	packaging_item; packaging_mass; units_packed; net_mass_per_unit; storage_state; storage_time; electricity; refrigerant_makeup; damaged_units; expired_units	Reconcile packaging inventory and packed counts; meter storage energy or calculate from verified equipment and occupancy records	kg, count, kWh, h or day	Each packaging run; storage meters at least monthly	Complete residence through the gate for all reference-period production	Each packaging line and on-site warehouse used	Allocate storage by verified mass-time or pallet-time only when direct batch metering is unavailable	Net-content checks; packaging specifications; meter records; refrigerant service log; stock reconciliation
cp_support_utilities	facility_support	Shared utilities, cleaning agents, wastewater, support waste and direct emissions	Utility invoice and meter, sanitation, wastewater, waste-transfer and emissions records	meter_id; start_reading; end_reading; fuel; water; detergent; disinfectant; cleaning_time; wastewater; sludge; waste_mass; destination; direct_emission; factor_source	Use submeters and sanitation logs first; reconcile facility totals to assigned and unassigned consumption	Carrier-specific unit, kg, m3, kWh or MJ	Meter reading by shift, campaign or month; sanitation by event	Complete reference period including shutdown and changeover associated with production	Entire facility with line-level separation where possible	Assign causally to lines/campaigns, then allocate only the unresolved balance under section 7	Meter calibration; invoices; sanitation verification; discharge report; waste manifest; emissions calculation record
cp_waste_coproduct	all_processes	Waste, rework, residues and co-products	Weigh-ticket, container, transfer, sale and treatment records	flow_identity; source_process; wet_mass; dry_mass_or_moisture; rework_destination; external_destination; revenue_or_function; treatment; transport_record	Measure by flow and destination; verify any conversion from count or volume	kg with moisture basis; destination-specific service unit where applicable	Each transfer or shipment	Complete reference period	All in-scope processes and contractors	Reconcile generated, internally reworked, externally transferred and stored quantities without double counting	Weighbridge or calibrated scale; transfer manifest; invoice; treatment certificate; stock reconciliation

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_net_reference_mass	Reference product	net_product_mass = sum(released_unit_net_mass) - returned_or_rejected_net_mass; packaging mass is excluded	released unit count; verified net mass per unit; bulk release mass; returns; rejects	kg conforming net edible product	codex-cxc-1-1969-2022
calc_normalized_inventory	Every foreground flow	normalized_amount = campaign_flow_amount / conforming_net_product_mass; multiply by 1 kg reference flow	collected campaign flow amount; conforming net product mass; unit conversion	flow amount per 1 kg net edible product	eu-environmental-footprint-2021
calc_stock_adjusted_input	Purchased materials and packaging	consumed_mass = opening_stock + receipts - closing_stock - verified_returns; separately identify abnormal loss	stock and receiving records; returns; abnormal loss	kg consumed material by campaign or period	eu-environmental-footprint-2021
calc_mass_balance	Each process and total foreground	balance_gap = total_mass_inputs - total_mass_outputs - measured_direct_mass_emissions; water incorporation, evaporation, wastewater, stock change and moisture-basis conversions shall be explicit	all mass inputs; products; co-products; wastes; wastewater; mass emissions; stock change; moisture conversions	signed kg gap and percent of input mass, reported without an invented pass threshold	eu-environmental-footprint-2021
calc_shared_support	Facility support	assigned_support = directly_metered_support + unresolved_support × documented_allocation_factor; allocation factors shall sum to one across recipients	facility total; direct meters; operating records; allocation basis	assigned utility or support amount per campaign	eu-environmental-footprint-2021
calc_allocation_factor	Multi-output process	factor_i = documented_physical_or_other_basis_i / sum(documented_basis_all_outputs); apply the same factor to only those inseparable inputs and outputs and preserve unallocated direct records	co-product quantities; causal basis; price or other basis where approved	allocation factor and allocated inventory by output	eu-environmental-footprint-2021

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	Reference product and all route intermediates	Preserve actual product name, route family, ingredient or species/tissue basis, format, composition or recipe version, moisture or solids basis, market state, storage class and production technology; category-level flow identity alone is insufficient.	Product specification; recipe version; cell-bank or ingredient specification; batch release; required qualifiers
dq_technological_representativeness	Foreground processes	Data shall represent the actual equipment, route and purchased-versus-in-house preparation used for the declared product; plant/traditional and cultivated routes shall not be pooled.	Process flow diagram confirmed on site; equipment list; batch records; technology-specific meter data
dq_temporal_coverage	Foreground activity data	Use the most recent complete representative annual administration period where normal continuous production exists; for seasonal, pilot or campaign production, include all relevant campaigns and disclose the shorter coverage, utilization and scale-up limitations.	Dated meter, invoice, batch and production records; campaign list; representativeness statement
dq_geographical_coverage	Foreground and upstream datasets	Identify every foreground site and select upstream datasets matching supplier geography and technology where available; disclose proxy geography and its materiality.	Site list; supplier origin; upstream dataset metadata; proxy and sensitivity record
dq_measurement_traceability	Mass, energy, water, process conditions and direct emissions	Retain original readings, units, conversion factors, calibration or verification evidence and responsible record owner; calculated data shall link to collected inputs and a calculation rule.	Meter exports; calibrated scale records; laboratory records; invoices; formula audit trail
dq_completeness	All in-scope processes	Include all known inputs and outputs for directly controlled processes, including cleaning, changeover, storage, wastewater, waste and direct emissions; identify data gaps and proxies and do not apply an undocumented cut-off.	Completed flow checklist; mass and utility reconciliations; waste manifests; gap register
dq_food_safety_and_lot_traceability	Food production and release records	Preserve lot identification, monitoring, corrective action, cleaning verification and product-release evidence needed to confirm that inventory records correspond to conforming product rather than rejected or unsafe output.	HACCP/GHP records; lot tracing; sanitation verification; corrective action; release status
dq_cultivated_route_transparency	Cultivated-cell datasets	Confidentiality may mask proprietary names in public presentation but shall not remove material categories, quantities, source species/tissue, media function, scaffold status, energy, water, residuals or upstream coverage from the auditable data package.	Confidential audit annex; mass balance; media bill of materials; culture and harvest records

9. Validation Rules

A foreground data package conforms only when every applicable rule passes:

rule_id	Applies to	Rule	source_ids
validate_reference_identity	Reference flow	The output uses a Tiangong flow read back as a public Product flow; the category fallback UUID is f072db26-a3e4-4979-b9ad-d883d280bfe6, Mass is 93a60a56-a3c8-11da-a746-0800200b9a66, Units of mass is 93a60a57-a4c8-11da-a746-0800200c9a66, and the normalized net edible output is exactly 1 kg excluding packaging.	un-cpc-3-23998
validate_specific_flow_preference	Product identity	If a more specific public Tiangong product flow semantically matches the actual product, it replaces the category fallback only after CLI readback; otherwise all required qualifiers accompany the category flow and no single route is implied.	un-cpc-3-23998
validate_scope_and_route	Product and process map	The actual product falls within the covered category, excluded meal or ingredient-only products are absent, and exactly the applicable plant/traditional or cultivated route operations are included without route averaging.	un-cpc-3-23998; gfi-plant-meat-manufacturing-2019; fao-who-cell-based-food-2023
validate_required_qualifiers	Dataset metadata	All required qualifiers are present and consistent across product specification, reference-flow comment, process records and published metadata.	un-cpc-3-23998
validate_mass_reconciliation	Each process and total foreground	Inputs, products, co-products, internal rework, wastes, wastewater, direct mass emissions and stock change are reconciled on consistent moisture or solids bases; the signed gap and explanation are reported without silently forcing balance.	eu-environmental-footprint-2021
validate_utility_completeness	All foreground processes	Electricity, fuels, heating, cooling, water, refrigeration, cleaning and shared support are present where used, and facility totals reconcile to directly assigned plus allocated amounts.	eu-environmental-footprint-2021; codex-cxc-1-1969-2022
validate_residual_destinations	Waste, spent media, residues and off-spec outputs	Every residual has a measured or calculated quantity, moisture state where relevant, internal rework status and external treatment or destination; waste and co-product classification is not chosen to manipulate allocation.	codex-cxc-1-1969-2022; eu-environmental-footprint-2021
validate_allocation	Multi-output and shared processes	The dataset shows the allocation hierarchy, basis, factors and recipients; subdivision or expansion is considered first, causal physical allocation is preferred next, and any other relationship has an alternative-basis sensitivity result.	eu-environmental-footprint-2021
validate_collection_links	Foreground inventory rows	Each foreground-record or calculated-from-collection row links to an applicable collection protocol, original records and any calculation rule; unsupported estimates are not presented as measured values.	eu-environmental-footprint-2021
validate_food_release_alignment	Conforming reference product	Lot, sanitation, monitoring, corrective-action and release records demonstrate that the inventory denominator is conforming released product and that rejected product is recorded separately.	codex-cxc-1-1969-2022
validate_boundary_disclosure	Published dataset	Purchased-versus-in-house intermediates, upstream datasets, proxies, exclusions, post-gate extensions, packaging convention and reference period are disclosed and consistent with the foreground model.	eu-environmental-footprint-2021

10. Published Dataset Profile

Field	Value
dataset_role	Foreground production dataset for one declared meatless meat or meat-substitute product and route
downstream_use	May be published as a secondary_dataset and used as a background_dataset only for products whose required qualifiers and factory-gate boundary match
allowed_use	Mass-normalized factory-gate inventories, process datasets and lifecycle-model inputs for the declared product, route, technology, geography, market state, packaging and reference period
excluded_use	Unqualified category averages; automatic substitution across plant/traditional, cultivated and conventional meat routes; nutritional or comparative claims based only on 1 kg mass; ingredient-only protein datasets; prepared-meal datasets; post-gate use without explicit extension
required_metadata	Canonical PCR id and version; actual product name; all required qualifiers; facility geography; reference period; route process map; purchased-versus-in-house intermediates; upstream dataset identities; net-mass convention; packaging; allocation; cut-offs or gaps; proxy register
required_quality_disclosure	Foreground and upstream temporal, technological and geographical representativeness; meter and mass-balance coverage; allocation sensitivity; proxy and confidentiality treatment; route-specific limitations; completeness of cleaning, storage, wastewater, waste and direct emissions
update_trigger	Recipe, principal ingredient, source species/tissue or cell line, media or scaffold system, production route, equipment scale, preservation method, market state, packaging, supplier geography, allocation basis, facility boundary or reference-flow identity changes materially

11. Data Sources

Source id	Type	Reference	Used for
un-cpc-3-23998	Official guidance (official_guidance)	United Nations Statistics Division. Central Product Classification Version 3.0, Explanatory Notes, subclass 23998 “Meatless meat and meat substitutes”, 30 June 2025. https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Exp_Notes_30Jun2025.pdf (retrieved 2026-08-11)	Full category scope, exclusions and the requirement to distinguish plant/traditional and grown-lab products
fao-who-cell-based-food-2023	Official guidance (official_guidance)	FAO and WHO. 2023. Food safety aspects of cell-based food. Rome. https://doi.org/10.4060/cc4855en; ISBN 978-92-4-007094-3 (retrieved 2026-08-11)	Cultivated-cell route definition and decomposition into cell sourcing, cell production, harvesting and food processing; route-specific records and hazard-control context
eu-environmental-footprint-2021	Official guidance (official_guidance)	European Commission. Commission Recommendation (EU) 2021/2279 of 15 December 2021 on the use of the Environmental Footprint methods, including corrigendum. CELEX 32021H2279. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021H2279 (retrieved 2026-08-11)	Company-specific input/output collection, functional-unit normalization, representativeness, completeness, multi-functionality hierarchy, allocation and sensitivity disclosure
codex-cxc-1-1969-2022	Standard (standard)	FAO and WHO Codex Alimentarius. General Principles of Food Hygiene, CXC 1-1969, revised 2022, published 2023. https://www.fao.org/fao-who-codexalimentarius/codex-texts/codes-of-practice/en/ (retrieved 2026-08-11)	Cleaning and disinfection, monitoring, corrective action, lot traceability, documentation, records and food-release evidence
gfi-plant-meat-manufacturing-2019	Handbook (handbook)	Kinney, M.J.; Weston, Z.; Bauman, J.D. 2019. Overview of Plant-Based Meat Manufacturing: Plant-Based Meat Manufacturing by Extrusion. The Good Food Institute. https://gfi.org/wp-content/uploads/2021/01/Plant-Based-Meat-Manufacturing-Guide-_GFI.pdf (retrieved 2026-08-11)	Plant-based product spectrum and process decomposition for dry/wet texturing, hydration, mixing, forming, coating, cooking, preservation, cooling, packaging and storage