The problem in evaluating an end-of-pipe investment from an environmental point of view is
due to the fact that there is no such thing as an environment protection investment proper as
such a measure does not contribute to a sustainable solution of an ecological problem but
merely helps to fight the symptoms. However, a separate assessment of an environment
protection investment, e.g., a filter technology in the category of fixed assets, is usually only
possible if it is an end-of-pipe investment.