These have all been examples of product offsets, but process offsets are common as well. Process changes to reduce emissions frequently result in increases in product yields. At Ciba-Geigy’s dyestuff plant in new jersey, the need to meet new environmental standards caused the firm to reexamine its wastewater streams. Two changes in its production process-replacing iron with adifferent chemical conversion agent that did not result in the formation of solid iron sludge and process changes that eliminated the release of potentially toxic product into the wastewater stream-not only boosted yield by 40 percent but also eliminated wasters, resulting in annual cost savings of $740,000 (Dorfman, Muir and miller, 1992).