---
pcr_id: pcr.metal-products-machinery-and-equipment.special-purpose-machinery.manure-and-fertilizer-application-machinery
language: en-US
status: candidate
sync_with: pcr.zh-CN.md
---

# Manure and fertilizer application machinery manufacture

## 1. Scope and Applicability

This rule covers manufacture of complete tractor-mounted or trailed implements for spreading solid or semi-solid manure or distributing granular mineral fertilizer. Distinguish apron/auger/beater manure spreaders from disc or metering fertilizer distributors by configured model. It excludes liquid spraying equipment, slurry transport tankers and injectors, self-propelled carrier vehicles, tractors, standalone fertilizer manufacture, separately sold replacement parts, farm application, crop yield, maintenance and end of life. This intentionally bounded machinery category needs configuration-aware materials, conditional finishing and count-to-net-mass normalization; neighbouring soil-preparation and baler methods do not describe its dosing and corrosive-contact configuration.

## 2. Product Category Identity

| Field | Value |
| --- | --- |
| canonical_pcr_id | pcr.metal-products-machinery-and-equipment.special-purpose-machinery.manure-and-fertilizer-application-machinery |
| classification_refs | CPC 3.0 44114; narrower scope context only, not an accepted mapping |
| covered_products | Complete mounted and trailed solid/semi-solid manure spreaders and granular fertilizer distributors |
| excluded_products | Liquid applicators; carriers and tractors; separately sold parts; nutrient products and agricultural services |
| representative_product | One accepted empty complete implement with declared spread mechanism and options |
| production_route | Configured purchased inputs; site-performed fabrication, welding and finishing where present; assembly and factory acceptance |
| market_state | New, empty, accepted complete implement at factory gate; packaging separately inventoried |

## 3. Reference Flow

| Field | Value |
| --- | --- |
| What | Provide a manufactured implement capable of the declared manure or fertilizer distribution function |
| How much | 1 kg of one accepted complete configured machine, using its measured net mass M |
| How well | Acceptance against the declared model drawing, installed metering/spreading equipment and safety checks; not an agronomic performance equivalence |
| How long or cycle | One manufacturing delivery; no assumed operating lifetime, hectares or field cycle |
| reference_flow_link | `finished_machine` |

| Field | Value |
| --- | --- |
| Reference amount | 1 |
| Reference product flow | Manure spreaders and fertilizer distributors `9d8cc9c8-458c-48f9-b716-518cf3e42007` |
| Reference flow property | Mass `93a60a56-a3c8-11da-a746-0800200b9a66` |
| Reference unit group | Units of mass `93a60a57-a4c8-11da-a746-0800200c9a66` |
| Reference unit | kg |
| Required qualifiers | model and serial/lot; mounted or trailed; solid/semi-solid manure or granular fertilizer; hopper/box capacity and empty state; spreader mechanism; drive, tyre, brake, electronic and weighing options; included shafts and guards; accepted net mass M; retained fluid state; site and period; supplier gates and foreground stages |

Every qualifier must be declared in the data package. Do not compare dissimilar machines solely because each inventory is expressed per kilogram. Transport packaging and fertilizer payload are outside net mass M.

## 4. Measurement and Unit Rules

| rule_id | Applies to | Required property | Required unit | Rule |
| --- | --- | --- | --- | --- |
| `reference_mass` | reference product | Mass `93a60a56-a3c8-11da-a746-0800200b9a66` | kg | M = accepted net mass of one complete machine of the same configuration in kg; collect using cp_mass. |
| `energy_units` | electricity rows | Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` | MJ | Preserve the meter unit; convert kWh to MJ using exactly 1 kWh = 3.6 MJ. Do not interpret the electricity property name as a combustion inventory. |
| `volume_units` | natural-gas and groundwater rows | Volume `93a60a56-a3c8-22da-a746-0800200c9a66` | m3 | Retain measured volume and its conditions; do not invent gas density, water density or calorific value to switch to mass or energy. |
| `tyre_count` | `tyre` | Number of items `01846770-4cfe-4a25-8ad9-919d8d378345` | Item(s) | Count accepted installed pneumatic tyres. This exchange numerator is a count; net-machine mass is separately weighed. |

## 5. System Boundary

### Boundary Abstraction

| Field | Value |
| --- | --- |
| declared_starting_condition | Materials and configured components received at declared supplier gates, with no implicit upstream steelmaking or component fabrication in foreground |
| starting_condition_role | Manufacturing input boundary for an accepted complete implement |
| product_classification_scope | Bounded solid/semi-solid manure and granular fertilizer implements within CPC 44114 context |
| recursive_input_rule | A purchased complete implement used as an input is a separately declared upstream product. Do not recursively regenerate this category; distinguish new production from refurbishment. |
| upstream_dataset_requirement | Link input-specific upstream datasets matching material, finished-component gate, geography, voltage and treatment state. Missing links remain disclosed coverage gaps. |
| disclosure | Report foreground factory stages, outsourced operations, component content, incoming transport coverage, protective packaging gate, capital-equipment policy and every exclusion; no complete cradle-to-gate claim without verified upstream and logistics closure. |

| rule_id | applies_to | rule | source_ids |
| --- | --- | --- | --- |
| `manufacturing_gate` | foreground | Include every actual operation and attributable rework from declared received inputs through factory acceptance; distinguish purchased parts from site fabrication to prevent duplication. Use documented route records. |  |
| `conditional_finish` | finishing | Activate only documented finishing operations and chemical recipes. Manufacturer examples establish possible routes, not universal requirements or recipes. | `amazone-za-ts-2025` |
| `exclude_field` | farm_use | Keep manure and fertilizer production, field fuel, soil nutrient emissions, crop response and disposal outside this manufacturing inventory. No field service is included. |  |

## 6. Process Inventory Structure

### Process Map

| process_id | process_name | inclusion | inclusion_condition | role | quantitative_reference |
| --- | --- | --- | --- | --- | --- |
| `forming` | Stock cutting, forming and machining | conditional | Only when the site fabricates these parts; otherwise record purchased finished parts separately | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `joining` | Structural welding and dressing | conditional | Only when the site joins structural parts by welding | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `wet_surface` | Aqueous pretreatment and electrodeposition | conditional | Only when aqueous cleaning, conversion treatment or electrodeposition is actually performed; activate individual rows from the documented recipe | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `powder_finish` | Powder application and curing | conditional | Only when actual finishing uses powder; fuel row only for gas-fired curing | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `assembly` | Configured machinery assembly | required | Every accepted complete machine; activate component rows only when actually installed | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `acceptance` | Factory acceptance and net-mass determination | required | Every accepted complete machine | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |
| `packaging` | Shipment protection at factory gate | conditional | Only when shipment protection is inside the declared delivery gate; disclose its exclusion otherwise | foreground manufacturing | per 1 kg reference flow; collected per one accepted finished machine |

Process records are separate contributors to one final accepted output, not seven separately traded reference products. Retain traceable internal-part transfer and bill-of-material records; internal transfers cancel within this foreground and do not receive duplicated upstream burdens. The cards below are explicit route-conditioned exchanges. Add each actual additional part, chemical, fuel, packaging piece, wastewater stream or measured elementary substance as its own identified row; absence of a card is not a cut-off permission. For outsourced finishing, replace site chemistry and energy with the exact purchased service or finished-part record and disclose its coverage.

### Process: Stock cutting, forming and machining (`forming`)

#### Inputs

##### Product flows

###### Hot-rolled non-alloy steel sheet (`steel_sheet`)

Include only sheet stock actually issued for the frame, box or hopper. Record grade, width, thickness and incoming surface treatment; weigh issued stock less unopened returns. The confirmed stock identity remains unresolved; do not substitute contradictory alloy/non-alloy records.

- Selected flow: Hot-rolled non-alloy steel sheet
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_forming.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_forming`

###### Cold-rolled stainless steel sheet (`stainless_sheet`)

Only when the bill of materials specifies this stock for fertilizer-contact discs or hopper parts. Record alloy grade and delivered state; a further-worked product identity cannot replace ordinary cold-rolled stock.

- Selected flow: Cold-rolled stainless steel sheet
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_forming.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_forming`
- Sources: `amazone-za-ts-2025`

###### Alternating current (`forming_electricity`)

Meter cutting, drilling, bending and machining performed on site, including attributable extraction equipment. This UUID applies only to grid-average user-side 1–35 kV supply at the purchased gate; internal low-voltage use is not another purchased input. Other supply conditions require another verified identity.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_forming.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_forming`

#### Outputs

##### Waste flows

###### Post-industrial steel scrap (`steel_offcut`)

Weigh segregated steel offcuts leaving the factory untreated. Record alloy fractions and destination; internal reuse is not an exported waste and oily swarf needs its own row.

- Selected flow: Post-industrial steel scrap `c143745d-be4f-4d8f-b403-2dcbfe685349`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_forming.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_forming`

### Process: Structural welding and dressing (`joining`)

#### Inputs

##### Product flows

###### Flux Cored Wire (`flux_wire`)

Only for documented self-shielded flux-cored carbon-steel welding consistent with this identity. Weigh consumed wire by spool issue and return; other welding consumables are separately identified, not substituted into this row.

- Selected flow: Flux Cored Wire `1b74a576-06e0-4764-97ce-11a73f8a4752`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_joining.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_joining`

###### Copper-coated solid carbon-steel welding wire (`solid_wire`)

Only for the documented solid-wire route. Record wire designation and consumed mass; do not apply the flux-cored wire UUID.

- Selected flow: Copper-coated solid carbon-steel welding wire
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_joining.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_joining`

###### Argon gas for welding (`argon`)

Only when pure argon is actually supplied and consumed; cylinder net mass records establish quantity. An argon/carbon-dioxide blend is a different formulated gas and must be a separate row with its composition.

- Selected flow: Argon gas for welding
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_joining.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_joining`

###### Alternating current (`joining_electricity`)

Meter welding, weld dressing and extraction equipment; apply the same purchased supply condition as forming_electricity. Do not count the common factory meter twice.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_joining.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_joining`

### Process: Aqueous pretreatment and electrodeposition (`wet_surface`)

#### Inputs

##### Product flows

###### Sodium hydroxide cleaning reagent, supplied concentration declared (`caustic`)

Only if the actual cleaning recipe uses sodium hydroxide. Collect supplied solution mass and concentration without treating it as pure substance mass; 95–98% grade identity is not applied to unknown-concentration baths. Each additional cleaning chemical needs its own atomic row.

- Selected flow: Sodium hydroxide cleaning reagent, supplied concentration declared
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

###### Zinc dihydrogen phosphate conversion-bath reagent (`phosphate`)

Include only where the site recipe explicitly identifies this salt for zinc phosphating. Record hydration state, supplied concentration and net makeup; a manufacturer statement of zinc phosphating alone does not establish this chemical.

- Selected flow: Zinc dihydrogen phosphate conversion-bath reagent
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`
- Sources: `amazone-za-ts-2025`

###### Waterborne epoxy cathodic electrodeposition primer (`epoxy_primer`)

Only where the foreground recipe confirms this one formulated primer. Record supplier grade, solids, vehicle and makeup mass; the manufacturer evidence supports an electrodeposition stage, not epoxy chemistry. A phenolic primer is not this flow.

- Selected flow: Waterborne epoxy cathodic electrodeposition primer
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`
- Sources: `amazone-za-ts-2025`

###### Process Water (`supplied_water`)

Purchased process water for washing and rinsing only; weigh or obtain supplier water mass records. Record treatment state and supplier gate; never identify this technosphere input as a water resource or count the supplier extraction again.

- Selected flow: Process Water `94a04f7e-2d5c-41f0-b182-d54a3b373a02`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

###### Alternating current (`wet_electricity`)

Meter bath circulation, electrodeposition, rinse and water treatment within the declared boundary, under the purchased supply condition already stated.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

##### Elementary flows

###### ground water (`well_water`)

Only for groundwater abstracted directly by this foreground site for its baths and rinses. Meter gross abstraction in m3 and identify country and well; Resources / Resources from water / Renewable material resources from water. No scarcity class is asserted. Do not also record the same water as purchased process water.

- Selected flow: ground water `4f462198-40cd-4184-8733-86648a20dc3f`
- Flow property / unit: Volume `93a60a56-a3c8-22da-a746-0800200c9a66` / m3
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

#### Outputs

##### Waste flows

###### Spent aqueous alkaline cleaning solution (`alkaline_effluent`)

Only when this single liquid waste stream leaves the boundary. Measure solution mass, pH and constituents and identify receiving treatment; it is a waste transfer, not an elementary water emission.

- Selected flow: Spent aqueous alkaline cleaning solution
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

###### Electrodeposition rinse wastewater (`electrodeposition_effluent`)

Only if this segregated rinse effluent is exported; measure mass and composition, including solids. On-site treated discharge requires separate measured substances and receiving media, not the wastewater UUID.

- Selected flow: Electrodeposition rinse wastewater
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_wet_surface.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_wet_surface`

### Process: Powder application and curing (`powder_finish`)

#### Inputs

##### Product flows

###### Powder Coating (`powder`)

For the actual dry powder formulation only. Reconcile fresh powder and external returns with recovered powder circulation; do not count internal recirculation as another purchased input. Record binder and colour, without assuming polyester.

- Selected flow: Powder Coating `6e3010f9-fbd3-48f6-95fc-c1b38d2800d2`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_powder_finish.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_powder_finish`
- Sources: `amazone-za-ts-2025`

###### Alternating current (`powder_electricity`)

Meter powder application, compressed-air generation attributable to this operation and electrically heated curing when present, with the stated purchased supply condition.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_powder_finish.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_powder_finish`

###### natural gas in the gaseous state (`oven_gas`)

Only for pipeline natural gas in gaseous state actually burned in the curing oven. Record metered m3 at the supplier-declared temperature and pressure, compression and delivered gate; never substitute energy MJ or kg without an evidenced conversion.

- Selected flow: natural gas in the gaseous state `4f19ca0e-7b3b-11dd-ad8b-0800200c9a66`
- Flow property / unit: Volume `93a60a56-a3c8-22da-a746-0800200c9a66` / m3
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_powder_finish.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_powder_finish`

#### Outputs

##### Waste flows

###### Discarded dry powder-coating overspray (`powder_residue`)

Weigh only collected dry overspray exported as waste; reclaimed powder reused internally is excluded. Keep solid powder separate from wastewater or liquid primer sludge.

- Selected flow: Discarded dry powder-coating overspray
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_powder_finish.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_powder_finish`

##### Elementary flows

###### carbon dioxide (fossil) (`fossil_co2`)

Only for actual fossil-gas oven combustion where a monitored stack or site-specific verified fossil-carbon balance supports CO2 mass. Record fossil origin and Emissions / Emissions to air / Emissions to air, unspecified; use a more specific compartment identity if required by the actual model. No default factor or inevitable emission quantity is supplied here. Do not include grid-generation emissions in this foreground row.

- Selected flow: carbon dioxide (fossil) `08a91e70-3ddc-11dd-923d-0050c2490048`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_powder_finish.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_powder_finish`

### Process: Configured machinery assembly (`assembly`)

#### Inputs

##### Product flows

###### Fertilizer-spreader mechanical gearbox (`gearbox`)

Only when installed as one purchased gearbox. Record ratio, casing, lubricant delivery state and measured mass. A wind-turbine gearbox is not an applicable identity.

- Selected flow: Fertilizer-spreader mechanical gearbox
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Complete hydraulic cylinder (`hydraulic_cylinder`)

Only when installed. Weigh the accepted purchased cylinder with its specified seals and fittings; incomplete machined cylinder parts do not identify the complete assembly.

- Selected flow: Complete hydraulic cylinder
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Guarded agricultural power-take-off shaft (`pto_shaft`)

Only when included in delivered configuration. Record length, coupling and guard inclusion and mass; exclude the tractor itself.

- Selected flow: Guarded agricultural power-take-off shaft
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Steel apron conveyor chain (`roller_chain`)

Only for manure spreader configurations with this conveyor chain; measure installed purchased chain mass and pitch. Slats, sprockets and bearings are different inputs.

- Selected flow: Steel apron conveyor chain
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`
- Sources: `kuhn-psc-configuration`

###### Steel radial ball bearing (`ball_bearing`)

Record only this specific installed bearing type and mass; do not use a wind-turbine pitch bearing or a bearing cage identity.

- Selected flow: Steel radial ball bearing
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Carbon-steel bolt (`fastener`)

Record grade, coating and mass of installed bolts; nuts and washers are separately recorded if present and must not be merged into this bolt row.

- Selected flow: Carbon-steel bolt
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### High-density polyethylene floor panel (`hdpe_floor`)

Only when supplier composition confirms HDPE for this panel. Weigh the delivered panel; the manufacturer description of a poly floor does not specify resin. A 2 mm soil-remediation liner identity is unsuitable.

- Selected flow: High-density polyethylene floor panel
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`
- Sources: `kuhn-psc-configuration`

###### Tire (`tyre`)

Only for trailed configurations with new pneumatic rubber tyres in the stated product class. Collect number installed, size and load/speed specification; reference property is Number of items, so this row remains Item(s), not kg. Collect tyre mass separately for bill-of-material reconciliation.

- Selected flow: Tire `11c2e97a-624f-41de-957d-543cddb777ef`
- Flow property / unit: Number of items `01846770-4cfe-4a25-8ad9-919d8d378345` / Item(s)
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Hydraulic Fluid (`hydraulic_oil`)

Only for the actual finished hydraulic oil compatible with the confirmed distilled/hydrogenated/refined supply route. Record grade and base-oil origin; collect new fill plus unrecovered testing consumption, excluding fluid already supplied in a purchased cylinder.

- Selected flow: Hydraulic Fluid `eafff56c-3487-4345-9f24-00429f61c556`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Agricultural spreader electronic control unit (`control_unit`)

Only when included in the configuration. Record controller model, housing and mass; no machine-tool or automotive controller UUID is substituted.

- Selected flow: Agricultural spreader electronic control unit
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

###### Alternating current (`assembly_electricity`)

Meter assembly tools, lifts and attributable local utilities, with the stated purchased supply condition. Include rework attributable to accepted machines.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_assembly.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_assembly`

### Process: Factory acceptance and net-mass determination (`acceptance`)

#### Inputs

##### Product flows

###### Alternating current (`test_electricity`)

Meter factory no-load drive, safety-interlock and dosing-mechanism acceptance tests and test-rig utilities, not farm fertilization. If factory acceptance uses another fuel or a sacrificial test medium, add each real atomic input and output with actual records. No full field application test is required by this PCR.

- Selected flow: Alternating current `3d76981f-964a-4865-b588-0e067a2a1163`
- Flow property / unit: Net calorific value `93a60a56-a3c8-11da-a746-0800200c9a66` / MJ
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_acceptance.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_acceptance`

#### Outputs

##### Product flows

###### Manure spreaders and fertilizer distributors (`finished_machine`)

One kilogram is a normalization slice of the same complete, accepted configured machine, not a separately traded machine fragment. Declare empty hopper, clean dry state and installed retained working fluids; exclude tractor, nutrient payload, detachable non-delivered accessories and transport packaging.

- Selected flow: Manure spreaders and fertilizer distributors `9d8cc9c8-458c-48f9-b716-518cf3e42007`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: 1 kg
- Value mode: `fixed_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_mass`

### Process: Shipment protection at factory gate (`packaging`)

#### Inputs

##### Product flows

###### Polyethylene film (`pack_film`)

Only when polyethylene film actually accompanies shipment. Weigh film applied and waste separately; it contributes to inventory but not accepted net machine mass.

- Selected flow: Polyethylene film `e64eb06c-6dc9-45f1-b003-3dc6c44b27e2`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_packaging.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_packaging`

###### Corrugated paperboard protective pad (`pack_board`)

Only where used; record grade, recycled content and mass. A specified fibre-mixture box is not assumed to represent this unspecified protective pad.

- Selected flow: Corrugated paperboard protective pad
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_packaging.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_packaging`

#### Outputs

##### Waste flows

###### Packaging waste, cardboard (`board_waste`)

Weigh cardboard trim exported from packing and identify treatment. Do not import the database comment’s assumed 2% quantity; the UUID is identity only.

- Selected flow: Packaging waste, cardboard `72270223-04b1-4986-a546-94e5a0821317`
- Flow property / unit: Mass `93a60a56-a3c8-11da-a746-0800200b9a66` / kg
- Amount rule: Apply normalize_mass to q_item; reference_mass; cp_packaging.
- Value mode: `calculated_value`
- Specificity: `product_specific`
- Normalization basis: per 1 kg reference flow; collected per one accepted finished machine
- Basis kind: `reference_flow`
- Evidence kind: `calculated_from_collection`
- Collection protocol: `cp_packaging`

## 7. Allocation and Co-product Handling

| rule_id | applies_to | rule | source_ids |
| --- | --- | --- | --- |
| `direct_attribution` | shared_operations | Use job tickets and submetering before allocation. Where a common meter remains, require a measured causal driver such as machine-hours for the identified operation, with all participating jobs and idle load disclosed; divide the attributable quantity by accepted units of the same configuration before mass normalization. | `ghg-product-allocation-2011` |
| `coproduct_decision` | saleable_outputs | Do not assume scrap is a co-product. Disclose destination and legal/product status. If multiple saleable co-products actually occur, seek subdivision; justify a physical relation or, when unavailable, documented economic/other allocation with sensitivity. No universal mass share or avoided-steel credit is prescribed. | `ghg-product-allocation-2011` |
| `rework_scrap` | manufacturing_losses | Retain rework and rejected-unit burdens attributable to the accepted reporting batch. Record recovered internal material once and exported wastes separately. Disclose upstream recycled-content method and any downstream treatment separately to prevent double credits. |  |

## 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_mass` | `acceptance` | accepted net mass | weighing | model; configuration; serial number; accepted net mass M | Weigh the accepted complete machine on a calibrated scale, excluding transport packaging; reconcile the same configuration and acceptance record. | kg | each acceptance | complete reporting batch | same model and configuration | accepted net mass per machine | calibration, weighing and signed acceptance records |
| `cp_forming` | `forming` | Stock cutting, forming and machining | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_joining` | `joining` | Structural welding and dressing | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_wet_surface` | `wet_surface` | Aqueous pretreatment and electrodeposition | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_powder_finish` | `powder_finish` | Powder application and curing | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_assembly` | `assembly` | Configured machinery assembly | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_acceptance` | `acceptance` | Factory acceptance and net-mass determination | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |
| `cp_packaging` | `packaging` | Shipment protection at factory gate | meter_and_issue_records | job and configuration; accepted unit count; each row-specific issued/returned amount and original unit; constituent/grade; meter readings; allocation driver; waste destination; route conditions | For each atomic row, use calibrated meters, weighed issue/returns, supplier receipts and disposal tickets. Preserve property: kg for mass, MJ from electricity meters, m3 for gas at stated conditions and groundwater, Item(s) for tyres. For fossil CO2 retain stack measurements or a verified site fossil-carbon balance with its own derivation. Reconcile stage utility totals with the factory bill, and component/retained-fluid inclusion with the net-mass record. | row-specific kg, MJ, m3, Item(s) | each job and meter interval | complete same-configuration batch in reporting period; disclose seasonality and mixed lines | declared factory, outsourced and purchased gates | attributable row amount / accepted machines of the same configuration | calibration, supplier composition, job, allocation and disposal evidence |

### Calculation Rules

| rule_id | Applies to | Formula or rule | Inputs | Output | source_ids |
| --- | --- | --- | --- | --- | --- |
| `normalize_mass` | all inventory rows | q_ref = q_item / M; q_item = exchange amount per one accepted finished machine; q_ref = exchange amount per 1 kg reference flow. | q_item; M; cp_mass | q_ref |  |

The finished_machine output is fixed at 1 kg and is not divided again. Apply the conversion to each other applicable row using the same configuration and batch; quantity numerator units remain unchanged. Mixed configurations must be separated, not averaged by count with a catalogue mass.

### Data Quality Requirements

| requirement_id | Applies to | Requirement | Evidence |
| --- | --- | --- | --- |
| `configuration_trace` | all rows | Trace every input to installed BOM, route and accepted unit; supplier finished parts do not also receive raw-stock burdens. Disclose remaining components as missing coverage until separate atomic records are added. | drawings, BOM, supplier receipts |
| `basis_quality` | cp_mass | M must be positive measured net mass, with the same delivered configuration, fluid state and acceptance gate as all collected exchanges. | calibration and weighing records |
| `coverage_quality` | all processes | Document full batch temporal coverage, meter overlap, rejects, rework, stock changes, outsourced stages and unmeasured emissions. A missing record is unknown, not zero or not_applicable. | ledger, coverage matrix and measurement uncertainty |
| `chemistry_quality` | wet_surface; powder_finish | Verify recipe, concentration and SDS for each supplied formulated chemical; characterize each outgoing waste stream and identify treatment separately from environmental emissions. | recipe, SDS, analyses and transfer tickets |

## 9. Validation Rules

| rule_id | applies_to | rule | source_ids |
| --- | --- | --- | --- |
| `validate_reference` | reference | Reject missing qualifiers, payload/gross mass substitution, non-positive M or mismatch between configuration, cp_mass and finished_machine. Require 1 kg output and explicit normalize_mass on every non-reference applicable row. |  |
| `validate_atomic` | inventory | Require one physical exchange per row, verified public identity when supplied, correct property/unit, localized display and medium. Unresolved UUIDs do not authorize proxy substitution or mixed rows. |  |
| `validate_balance` | coverage | Reconcile installed mass, stock, waste, retained fluids and purchased parts using the actual BOM; independently check tyre counts. Reconcile utilities by stage; internal transfers cancel. Explain differences against recorded measurement uncertainty, without a fabricated numerical tolerance. |  |
| `validate_completeness` | dataset | Check every conditional stage against route evidence. Require missing chemicals, parts, test media and actual emissions to be split and collected before claiming a complete inventory; prohibit cradle-to-gate or service comparisons while upstream or functional coverage is incomplete. |  |
| `validate_allocation` | shared_operations | Require complete driver records and justification for allocation and scrap treatment; document sensitivity where another defensible allocation may change results. | `ghg-product-allocation-2011` |

## 10. Published Dataset Profile

| Field | Value |
| --- | --- |
| dataset_role | Manufacturing foreground process for a configured accepted implement |
| downstream_use | secondary_dataset; background_dataset |
| allowed_use | Input to a declared machinery supply model with identical configuration and disclosed upstream coverage |
| excluded_use | Farm application intensity, crop yield, fertilizer nutrient function, whole-life service or comparisons across different capacities without additional functional modelling |
| required_metadata | Model, configuration, empty state, M, retained fluids, manufacturer/site, reporting period, process route, voltage/geography, supplier gates, transport/packaging scope and allocation |
| required_quality_disclosure | Measured versus estimated quantities; unresolved identities; unmeasured emissions and components; upstream linkage completeness; uncertainty, data age and configuration limitations |
| update_trigger | Changed mechanism, capacity, BOM, coating chemistry, supplied component, energy mix, acceptance specification or mass protocol |

## 11. Data Sources

| Source id | Type | Reference | Used for |
| --- | --- | --- | --- |
| `amazone-za-ts-2025` | handbook | AMAZONE, Mounted spreader ZA-TS, MI10565 (en_II) 03.25, PDF p.59 (printed pp.58–59). https://downloadcenter.amazone.de/file/view/255282 | Model-family conditional coating and stainless component configuration; no lifetime, chemistry, amount or generic process factor |
| `kuhn-psc-configuration` | handbook | KUHN, PSC 100 Series ProSpread Commercial Box Spreaders, “All-Steel, Welded Construction” and “Dual-Apron Design” sections. https://www.kuhn.com/en/livestock/manure-spreaders/rear-discharge-manure-spreaders/psc-100 | Conditional welded box and chain configuration; poly floor resin unspecified; no mass or industry-wide route |
| `ghg-product-allocation-2011` | official_guidance | WRI/WBCSD, Product Life Cycle Accounting and Reporting Standard (2011), chapter 9, printed p.63 / PDF p.65, tables 9.1–9.2. https://ghgprotocol.org/sites/default/files/standards/Product-Life-Cycle-Accounting-Reporting-Standard_041613.pdf | Allocation hierarchy only; legacy edition, no assertion of current comprehensive LCA or GHG standard conformance |