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9 Life Cycle Inventory Analysis                                 121

              Processes downstream, i.e. in the use and waste management stages, should be
            identified in a similar fashion. The procedure is, in principle, repeated until the
            foreground system is completed and can be linked to LCI database processes of the
            background system, as described later in this chapter. When carrying out this
            procedure, the LCA practitioner should identify all multifunctional processes,
            because they have to be handled next.
              Note that the step of identifying processes for the LCI model and the step of
            planning and collection of data are somewhat interrelated. For example, data col-
            lected for a given process may lead to the realisation that one or more upstream
            processes are different than the ones previously (assumed) identified. During data
            collection the LCA practitioner may, for example, realise that a plastic component
            is actually produced from biomaterials rather than petrochemicals, as was initially
            assumed. The identified processes in this first inventory step should therefore be
            considered preliminary.
              In practice, many processes belonging to level 3 and 4 will end up being entirely
            omitted from an LCI model, because their individual contribution to the indicator
            score is expected to be insignificant and because data can be hard to find, at least
            when using the ‘bottom-up’ (=process-based) approach to constructing inventories.
            In such cases, the environmental impacts of product systems are systematically
            underestimated by various degrees. It is an important task of the inventory analysis
            and consecutive impact assessment to ensure that this underestimation does not
            violate the completeness requirements for the study. Chapter 14 shows how
            IO-LCA can complement process-based LCA to better cover the impacts from level
            3 and 4 processes.



            9.2.2  Handling of Multifunctional Processes


            Section 8.5.2 presented the ISO hierarchy for solving multifunctionality, i.e. pro-
            cesses in the product system that deliver several outputs or services of which not all
            are used by the reference flow of the study. According to this hierarchy, the pre-
            ferred solution is subdivision of the concerned process, and if this is not possible,
            system expansion and, as a last resort, allocation. Below, examples are given for
            how to carry out each solution in practice. This guidance is primarily relevant for
            the foreground system because multifunctionality has typically already been han-
            dled for the processes in the LCI databases that are used to construct the back-
            ground system. Some LCI databases exist in different versions, according to how
            multifunctionality has been solved (see Sect. 9.3 below). For the background
            system this reduces the job of the LCA practitioner to just source processes from the
            appropriate version of the LCI databases. Yet, even in the background system, the
            LCA practitioner may sometimes have to solve multifunctionality manually when
            no appropriate solutions exist in the used LCI databases. We note that many waste
            treatment processes are multifunctional because they both offer the function of
            managing (often heterogeneous) waste streams and the function of providing
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