Table 4. Characteristics and advantages/disadvantages of each allocation criterion

Criterion Characteristics Advantages Disadvantages
Mass Based on the mass of substances • Simple calculation • Significant contribution differences due to atomic weight variations• Difficult to reflect energy contribution
Moles Considers chemical participation and number of molecules • Allows verification of chemical contribution• Preventing underestimation and overestimation by atomic weight • Difficult to reflect energy contribution
Economic value Reflects market value and commercial importance • Emphasizes valuable outputs in the market • Highly sensitive to market fluctuations• Difficult to reflect physical and chemical contributions
LHV Reflects energy content • Allows assessment of energy contribution of high-energy-density substances • Unsuitable if outputs are not energy sources