Mixes and doughs for the preparation of bakers’ wares · 7. Allocation and Co-product Handling

7. Allocation and Co-product Handling

rule_id	Applies to	Rule	source_ids
al_avoid_allocation	All multi-output or shared processes	Avoid allocation first through route-specific datasets, process subdivision, separate batch records, and sub-metering.	ghg-protocol-product-standard-2011
al_no_route_average	Facilities producing multiple product states	Never allocate by first averaging dry, ambient, chilled, and frozen routes. Establish separate route inventories before treating genuinely shared services.	ghg-protocol-product-standard-2011; codex-cxc-8-1976
al_rework	Same-product rework	Return same-formulation rework to the originating route as an internal loop and disclose gross generation and returned mass; do not count returned mass as waste or a co-product.	ghg-protocol-product-standard-2011
al_shared_service_physical	Shared electricity, cleaning, storage, refrigeration, and utilities	If subdivision is unavailable, use a causal physical driver: metered operating time for equipment, cleaned surface or cleaning cycle for sanitation, tonne-day and temperature lift for storage, or delivered useful heat for thermal utilities.	ghg-protocol-product-standard-2011; eu-emas-food-beverage-2017
al_economic_fallback	Residual shared burdens	Use economic allocation only when no defensible physical relationship exists; disclose prices, period, geography, volatility, and a physical-versus-economic sensitivity result.	ghg-protocol-product-standard-2011
al_waste_and_saleable_output	Residues and off-specification product	Treat an output with no economic value and a required treatment route as waste. If sold or used as a functionally valuable output, classify it as a co-product and apply the allocation hierarchy.	ghg-protocol-product-standard-2011
al_recycling	Packaging and other recyclable wastes	Report the selected recycling convention and keep collection, sorting, treatment, recycled-content credit, and any avoided-burden claim explicit; do not mix conventions within one dataset.	ghg-protocol-product-standard-2011

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_route_formulation_release	ingredient_receiving_and_dosing	route and product identity	production master and release record	route_code; formulation_id; leavening_mode; make_up_state; moisture_or_water_mass_fraction; storage_temperature_setpoint; storage_duration; packaging_configuration; shelf_life; released_net_mass_kg	Approved product specification joined to released lots	kg; °C; h	Each released lot	Representative consecutive campaigns covering at least one year or the full available campaign period if shorter	Every included production site and line	Keep routes and formulations separate; sum only released lots with identical required qualifiers	Approved formula; batch genealogy; release certificate; calibrated product scale; temperature record
cp_ingredient_mass	ingredient_receiving_and_dosing	each named ingredient input	weigh ticket and batch issue record	ingredient_name; supplier_lot; formulation_id; issued_kg; returned_kg; reworked_kg; ingredient_moisture_fraction; batch_id	Calibrated weigh system reconciled to inventory issues and returns	kg	Each batch	Same lots and campaigns as product output	Every included dosing line	net_ingredient_kg = issued_kg - returned_kg; normalize only within one formulation_id and route_code	Scale calibration; supplier lot; recipe approval; issue-return reconciliation
cp_receiving_dosing_energy	ingredient_receiving_and_dosing	receiving and dosing electricity	meter or equipment log	meter_start_kwh; meter_end_kwh; equipment_kw; loaded_runtime_h; batch_id	Dedicated meter preferred; otherwise verified power × loaded runtime	kWh	Each campaign or meter interval	At least one representative year or full campaign period	Each included receiving and dosing system	Subtract documented idle or unrelated use; divide by released net mass for the same route	Meter identifier and calibration; runtime log; reconciliation to facility bill
cp_receiving_dosing_losses	ingredient_receiving_and_dosing	ingredient waste, incoming packaging waste, and dust	waste ticket, mass balance, and emission record	waste_name; treatment_route; gross_kg; reworked_kg; captured_dust_kg; released_dust_kg; batch_id	Weigh each waste stream; use monitored or site-approved dust calculation	kg	Each batch or waste pickup	Same campaigns as product output	Each included receiving and dosing system	Keep paper, plastic, food waste, captured dust, and released dust separate	Waste scale calibration; treatment receipt; filter log; emission calculation
cp_dry_blend_records	dry_sieving_and_blending	dry route mass, electricity, reject, and dust	batch, meter, and waste record	route_code; batch_input_kg; good_output_kg; reject_kg; rework_kg; meter_kwh; runtime_h; released_dust_kg	Calibrated mass records plus dedicated meter or verified power × runtime	kg; kWh	Each dry batch	Representative consecutive dry-route campaigns	Each dry line	Normalize only dry_mix_ambient batches; reconcile input = good output + reject + dust + stock change	Scale and meter calibration; batch genealogy; dust-control log
cp_dough_mixing_records	dough_mixing_and_kneading	wet route mass, electricity, and reject	batch, mixer, and waste record	route_code; batch_input_kg; good_output_kg; reject_kg; rework_kg; meter_kwh; mixer_kw; loaded_runtime_h	Calibrated mass records and dedicated meter or verified power × loaded runtime	kg; kWh	Each wet batch	Representative consecutive wet-route campaigns	Each mixer and wet line	Keep ambient, chilled, and frozen route_code values separate; reconcile mass by batch	Scale and meter calibration; mixer log; batch genealogy
cp_fermentation_makeup_records	fermentation_resting_and_makeup	included operations, energy, steam, mass, and direct fermentation releases	process historian, batch, and emission record	operation_codes; leavening_mode; input_kg; output_kg; reject_kg; rework_kg; meter_kwh; steam_kg; steam_enthalpy_mj_per_kg; fermentation_time_h; released_co2_kg; released_ethanol_kg	Record only performed operations; meter utilities and use site measurement or documented pre-oven balance for releases	kg; kWh; MJ; h	Each batch or campaign	Representative consecutive campaigns for each selected operation set	Each included fermentation and make-up line	Aggregate only identical operation_codes and leavening_mode; no bakery-oven factor transfer	Historian export; utility meter; batch genealogy; emission-method record
cp_cold_route_records	temperature_conditioning_and_cold_storage	conditioning, storage, refrigerant, temperature, and loss	energy meter, temperature logger, refrigerant ledger, and stock record	route_code; conditioning_method; input_kg; released_kg; reject_kg; conditioning_kwh; storage_kwh; storage_duration_h; product_temperature_c; refrigerant_name; opening_charge_kg; purchased_kg; recovered_kg; closing_charge_kg	Separate conditioning and storage meters where available; calibrated continuous temperature log; annual refrigerant mass balance by named chemical	kg; kWh; h; °C	Each batch plus continuous temperature and annual refrigerant reconciliation	At least one full seasonal year when the route operates year-round	Each cold system and route	Keep chilled and frozen route_code values separate; allocate shared storage only by tonne-day adjusted for documented temperature lift	Meter and logger calibration; refrigerant invoices and recovery records; stock reconciliation; alarm log
cp_packaging_records	packaging	each named packaging input, scrap, and electricity	bill of materials, issue record, scale, and meter	material_name; package_count; verified_mass_per_item_kg; issued_kg; returned_kg; scrap_kg; packed_net_product_kg; meter_kwh	Count × verified item mass or direct weighing; dedicated meter or verified power × runtime	kg; kWh	Each packaging campaign	Same released lots as reference product	Each packaging line and configuration	Keep LDPE, PP, kraft paper, corrugated board, and stretch film separate; reconcile issued = packed + scrap + returned	Packaging specification; scale and meter calibration; issue-return reconciliation
cp_ambient_storage_records	ambient_finished_storage	ambient storage energy, residence, release, and loss	warehouse meter and stock movement	route_code; lot_id; mass_in_kg; mass_out_kg; discarded_kg; meter_kwh; entry_time; release_time	Dedicated meter preferred; otherwise complete warehouse meter allocated by mass × residence time	kg; kWh; h	Each stock movement and meter interval	At least one representative year or full campaign period	Each ambient warehouse	Include only dry_mix_ambient and wet_dough_ambient; reconcile stock change and losses	Meter calibration; warehouse stock ledger; release record
cp_cleaning_records	cleaning_and_sanitation	cleaning electricity, water, heat, and each named chemical	cleaning log, issue record, and utility meter	cleaning_cycle_id; area_or_equipment; route_code; water_m3; electricity_kwh; hot_water_kg; inlet_temperature_c; outlet_temperature_c; steam_kg; sodium_hydroxide_solution_kg; nitric_acid_solution_kg; peracetic_acid_solution_kg; product_concentration	Meter utilities and weigh or reconcile each formulated chemical issue	m3; kWh; kg; °C	Each cleaning cycle	Representative production and changeover cycles over the reporting period	Every included line and shared sanitation system	Assign direct cycles to route; allocate shared cycles by documented causal driver and reconcile to site totals	Cleaning schedule; meter calibration; chemical issue record; concentration certificate
cp_effluent_records	cleaning_and_sanitation	wastewater, recovered solids, and direct pollutant loads	flow meter, laboratory sample, and waste ticket	discharge_destination; wastewater_m3; solids_kg; cod_mg_per_l; bod5_mg_per_l; tss_mg_per_l; total_n_mg_per_l; total_p_mg_per_l; sample_time; flow_period	Flow-proportional composite sampling and accredited or controlled laboratory method; weigh screened solids	m3; kg; mg/L	Each discharge period with sampling frequency justified by variability	Same reporting period as production	Every discharge point and treatment route in scope	concentration_kg_per_m3 × matching discharge_m3; report direct releases only at the final onsite discharge point	Flow-meter calibration; chain of custody; method and detection limit; treatment receipt
cp_thermal_utility_records	onsite_thermal_utility	each fuel, electricity, feedwater, useful heat, and blowdown	fuel meter, utility meter, water meter, and operating log	fuel_name; fuel_quantity; density_kg_per_l; ncv_mj_per_unit; electricity_kwh; feedwater_m3; steam_kg; steam_enthalpy_mj_per_kg; hot_water_kg; temperature_rise_c; blowdown_m3	Meter every carrier separately and calculate useful output from measured thermodynamic state	MJ; kWh; m3; kg; °C	Each meter interval	At least one representative year or complete campaign period	Each included boiler or heater	No carrier averaging; reconcile fuel energy to useful heat, losses, and stock change	Meter calibration; fuel invoice; supplier NCV; steam or hot-water state record
cp_combustion_emissions	onsite_thermal_utility	each combustion emission	stack test, continuous monitor, or fuel-factor calculation	fuel_name; fuel_energy_mj; pollutant_name; measured_concentration; exhaust_flow; emission_factor; factor_unit; factor_source	Prefer stack or continuous measurement; otherwise multiply separate fuel energy by a current disclosed fuel- and technology-specific factor	kg; MJ	Each test or factor interval	Same period as fuel inventory	Each combustion unit	Calculate each substance and fuel separately; aggregate only after calculation	Test report or monitor QA; factor citation; fuel-energy reconciliation

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_net_ingredient_mass	Each ingredient	net_ingredient_kg = issued_kg - returned_kg; same-product rework is disclosed separately and not subtracted from virgin ingredient identity	issued_kg; returned_kg; reworked_kg; released_net_mass_kg	kg ingredient per 1,000 kg released product	ghg-protocol-product-standard-2011
calc_process_energy	Each electricity row	normalized_kwh = attributable_meter_kwh × 1000 / released_or_process_output_kg	meter_start_kwh; meter_end_kwh; attributable_fraction; output_kg	kWh per 1,000 kg output	eu-emas-food-beverage-2017
calc_storage_energy	Shared ambient or cold storage	allocated_kwh = complete_storage_kwh × product_tonne_days / sum_all_product_tonne_days; apply a documented temperature-lift refinement when products use materially different setpoints	complete_storage_kwh; product_mass_t; residence_days; storage_setpoint_c	kWh per 1,000 kg released product	eu-emas-food-beverage-2017; ghg-protocol-product-standard-2011
calc_refrigerant_loss	Each named refrigerant	loss_kg = opening_charge_kg + purchased_kg - closing_charge_kg - recovered_kg - documented_transfer_kg; negative or unreconciled results are invalid	opening_charge_kg; purchased_kg; closing_charge_kg; recovered_kg; documented_transfer_kg	kg named refrigerant to air before causal allocation	eu-emas-food-beverage-2017; codex-cxc-8-1976
calc_packaging_mass	Each packaging material	packaging_to_product_kg = issued_kg - returned_kg - scrap_kg; reconcile with package_count × verified_mass_per_item_kg	issued_kg; returned_kg; scrap_kg; package_count; verified_mass_per_item_kg	kg named packaging per 1,000 kg net product	eu-emas-food-beverage-2017
calc_cleaning_heat	Hot water and steam	hot_water_mj = water_kg × 4.186 kJ_per_kg_K × temperature_rise_K / 1000; steam_mj = steam_kg × measured_enthalpy_difference_mj_per_kg	water_kg; temperature_rise_K; steam_kg; measured_enthalpy_difference_mj_per_kg	MJ useful cleaning heat	eu-fdm-bref-2019
calc_fuel_energy	Natural gas, LPG, and diesel	fuel_energy_mj = metered_quantity × documented_density_if_needed × supplier_or_site_ncv	fuel_quantity; density; ncv	MJ per named fuel
calc_combustion_emission	Each fuel and pollutant	pollutant_kg = fuel_energy_mj × disclosed_emission_factor_kg_per_mj; do not calculate until factor source, fuel, technology, and oxidation basis are declared	fuel_energy_mj; emission_factor_kg_per_mj	kg individual pollutant
calc_effluent_load	Each direct water pollutant	pollutant_kg = flow_weighted_concentration_mg_per_l × matching_discharge_m3 / 1000	concentration_mg_per_l; discharge_m3	kg individual pollutant to water	eu-fdm-bref-2019
calc_mass_balance	Each process and whole foreground system	mass_balance_gap_kg = total_mass_inputs_kg - total_mass_outputs_kg - measured_direct_mass_emissions_kg - stock_change_kg; report gap and investigate against the route-specific threshold	all mass inputs; all product and waste outputs; direct mass emissions; stock change	kg and percent mass-balance gap	ghg-protocol-product-standard-2011

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_route_identity	Dataset identity	Declare exactly one route_code and one formulation_id and retain lot genealogy from ingredient issue through released product.	Approved specification, batch genealogy, and release records
dq_temporal	Foreground measurements	Use temporally matched inputs and outputs; normally cover at least one representative year, or disclose shorter campaigns, seasonality, shutdowns, and start-up losses.	Dated meter, batch, stock, and waste records
dq_technology_geography	Foreground and upstream data	Describe actual mixer, conditioner, cold system, packaging line, thermal utility, site, and geography; assess upstream datasets for technological, temporal, and geographic representativeness.	Equipment register, site metadata, supplier and dataset metadata
dq_completeness	Atomic flow inventory	Reconcile material, energy, refrigerant, water, packaging, waste, and emission records. Any actual ingredient, fuel, refrigerant, cleaning chemical, packaging material, waste, or emitted substance missing from the listed cards shall be added as its own named atomic row before publication.	Reconciliation worksheet and completeness sign-off
dq_meter_quality	Measurements	Retain meter identity, calibration or verification status, resolution, missing-data handling, and the fraction of output covered.	Calibration certificates, meter register, and missing-data log
dq_cold_chain	Chilled and frozen routes	Retain product and storage temperature time series, conditioning endpoint, storage duration, alarm excursions, and instrument checks. For quick-frozen product, document thermal-centre completion at -18 °C or colder and subsequent -18 °C cold-chain control.	Calibrated logger records and release review; codex-cxc-8-1976
dq_refrigerant	Cold systems	Reconcile opening charge, purchases, additions, recovery, transfer, and closing charge for each named refrigerant; disclose unreconciled difference and allocation.	Refrigerant ledger, invoices, service and recovery records
dq_reasoned_estimates	Provisional ranges	Every reasoned_estimate range is a broad authoring QA or sensitivity prior, not a default foreground value. Test the lower and upper bounds when the flow is material and replace the range with reviewed route/site evidence before it becomes publication-critical.	Sensitivity result and review disposition
dq_tiangong_comment_defect	Reference-flow identity	The reference flow UUID, name, CPC 23180 classification, Product flow type, and Mass reference are consistent, but its generalComment says CPC 232. Disclose this defect and never use the comment as methodology or scope evidence.	Tiangong identity fields for UUID 0252f353-8398-4eab-9e26-6a13e4b4f06b
dq_source_limits	External evidence	EPA bakery material is limited to mainly yeast-leavened bread operations and predates current equipment; use it only for ingredient and unit-operation candidates. Codex quick-frozen rules apply only to declared quick-frozen product. EU food-sector sources are environmental guidance, not product-specific amount defaults.	Source applicability matrix and reviewer sign-off

9. Validation Rules

rule_id	Applies to	Rule	source_ids
val_reference_identity	Reference flow	Require UUID 0252f353-8398-4eab-9e26-6a13e4b4f06b, exact product name, CPC 23180 classification leaf, Product flow type, and Mass property; flag the CPC 232 generalComment defect without using it as evidence.
val_route_exclusive	Dataset route	Fail if route_code is missing, outside the four allowed values, or if records from more than one route_code are averaged.	un-cpc-v3-explanatory-notes-2025
val_process_gates	Process map	Require every process whose condition is true and reject dry blending on wet routes, wet mixing on dry routes, cold conditioning on ambient routes, or fermentation where the operation is not performed.	us-epa-bakery-oven-act-1992; codex-cxc-8-1976
val_atomic_inputs	Product inputs	Fail any aggregate materials, ingredients, chemicals, cleaning agents, packaging, energy carriers, fuels, thermal energy, or refrigerants row; require one named flow per actual substance or product.	eu-emas-food-beverage-2017; eu-fdm-bref-2019
val_atomic_outputs	Waste and elementary outputs	Fail any aggregate wastes or emissions row; require separate treatment flows and separate substances for air and water releases.	eu-fdm-bref-2019
val_uuid_scope	UUID-bearing inventory	Permit the verified UUIDs only on the reference product and its Mass reference property; all other flow UUIDs remain blank until individually mapped by the foreground author.
val_mass_balance	Each process and whole system	Require a reported mass-balance gap and investigation of unexplained differences; never close the balance with an unnamed other material, waste, or emission.	ghg-protocol-product-standard-2011
val_cold_records	Chilled and frozen routes	Require conditioning method, product temperature, storage setpoint, duration, electricity, named refrigerant reconciliation, and product loss.	codex-cxc-8-1976; eu-emas-food-beverage-2017
val_quick_frozen_claim	Quick-frozen product	When freezing_claim = quick_frozen, require evidence that the thermal centre reached -18 °C or colder after stabilization and that subsequent storage was maintained at -18 °C or colder, subject to declared permitted tolerances.	codex-cxc-8-1976
val_energy_carriers	Thermal utility	Fail combined fuel or thermal-energy inputs; natural gas, LPG, diesel, purchased steam, and purchased hot water shall remain separate and reconcile to useful heat.	eu-emas-food-beverage-2017; eu-fdm-bref-2019
val_refrigerants	Cold systems	Fail generic refrigerant entries or combined refrigerant losses; require actual chemical identity and a non-negative reconciled mass balance.	eu-emas-food-beverage-2017; codex-cxc-8-1976
val_effluent_double_count	Wastewater and water emissions	If wastewater is sent to external treatment, do not also report treatment-plant releases as direct site emissions; if discharge is onsite final, require measured individual loads and discharge destination.	eu-fdm-bref-2019
val_allocation	Shared processes	Require documented subdivision attempt, causal driver, unallocated total, allocated total, and reconciliation; require sensitivity when economic allocation is used.	ghg-protocol-product-standard-2011
val_reasoned_estimates	Amount ranges	Prohibit a reasoned_estimate from silently becoming the foreground amount. Require collection protocol values and disclose any sensitivity use of provisional bounds.	ghg-protocol-product-standard-2011
val_source_applicability	Method evidence	Reject bakery-oven emission factors for this unbaked product boundary and reject the erroneous Tiangong generalComment as a source.	us-epa-bakery-oven-act-1992
val_bilingual_machine_semantics	Bilingual PCR	Require identical ordered process_id, row_id, rule_id, protocol_id, controlled tokens, formulas, numerical values, UUIDs, source_ids, and source URLs across en-US and zh-CN.

10. Published Dataset Profile

Field	Value
dataset_role	Route- and formulation-specific foreground production dataset for unbaked bakery mixes, doughs, or batters
downstream_use	secondary_dataset; background_dataset after methodology, translation, identity, and data-quality review
allowed_use	Upstream modelling of a declared unbaked mix or dough route when all required qualifiers, storage state, geography, time period, and upstream links are compatible
excluded_use	Proxy for baked or part-baked products; cross-route average; substitute for another formulation without sensitivity review; claim about consumer baking; use of the erroneous CPC 232 generalComment as evidence
required_metadata	pcr_id; route_code; formulation_id; leavening_mode; make_up_state; moisture_or_water_mass_fraction; net_mass_basis; site; geography; campaign_period; conditioning_method; storage_temperature_setpoint; storage_duration; packaging_configuration; shelf_life; allocation_method; cut_offs; rework; upstream_dataset_refs
required_quality_disclosure	Coverage and calibration of meters; mass-balance gap; data representativeness; source applicability; named refrigerant reconciliation; wastewater destination; provisional reasoned estimates and sensitivity; Tiangong generalComment defect; unresolved unit-group UUID
update_trigger	Formula, supplier, route, mixer, conditioner, refrigerant, storage temperature or duration, packaging, utility, waste treatment, allocation, regulation, reference-flow identity, or material production-volume change

11. Data Sources

Source id	Type	Reference	Used for
un-cpc-v3-explanatory-notes-2025	official_guidance	United Nations Statistics Division, CPC Version 3.0 Explanatory Notes, code 23180, https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Exp_Notes_30Jun2025.pdf (retrieved 2026-08-13)	Official classification identity and separation from CPC 232 and finished bakers' wares
us-epa-bakery-oven-act-1992	official_guidance	U.S. EPA, Alternative Control Technology Document for Bakery Oven Emissions, EPA-453/R-92-017, https://www.epa.gov/sites/default/files/2020-08/documents/bakery92.pdf (retrieved 2026-08-13)	Dough-process decomposition, common ingredient candidates, mixing, fermentation, dividing, shaping, and explicit limitation against transferring oven factors
eu-emas-food-beverage-2017	official_guidance	Commission Decision (EU) 2017/1508, food and beverage manufacturing sectoral reference document, https://eur-lex.europa.eu/eli/dec/2017/1508/oj/eng (retrieved 2026-08-13)	Process-level energy indicators, packaging, cleaning water/energy/chemicals, refrigeration efficiency, named refrigerant leakage, and food-waste records
eu-fdm-bref-2019	official_guidance	European Commission JRC, Best Available Techniques Reference Document for the Food, Drink and Milk Industries, JRC118627, https://publications.jrc.ec.europa.eu/repository/handle/JRC118627 (retrieved 2026-08-13)	Food-manufacturing environmental aspects, cleaning, water, wastewater, energy, dust, direct emissions, monitoring, and treatment context
codex-cxc-8-1976	standard	Codex Alimentarius, Code of Practice for the Processing and Handling of Quick Frozen Foods, CXC 8-1976, revision 2008, https://www.fao.org/fao-who-codexalimentarius/sh-proxy/fr/?lnk=1&url=https%253A%252F%252Fworkspace.fao.org%252Fsites%252Fcodex%252FStandards%252FCXC%2B8-1976%252FCXC_008e.pdf (retrieved 2026-08-13)	Quick-freezing definition, -18 °C completion and cold-chain rule, temperature monitoring, packaging, storage, and refrigerant-leak prevention
ghg-protocol-product-standard-2011	standard	WRI and WBCSD, Product Life Cycle Accounting and Reporting Standard, 2011, https://ghgprotocol.org/sites/default/files/standards/Product-Life-Cycle-Accounting-Reporting-Standard-EReader_041613_0.pdf (retrieved 2026-08-13)	Process maps, primary data, data-quality assessment, allocation hierarchy, subdivision, disclosure, and sensitivity expectations