In this case,
where absolute values for the excluded sections were kept and
no scaling factor was used, the final value would be 4.3547 kg
CO2e/FU, that is the same figure as calculated according to PAS
2050 (4.3541 kg CO2e/FU). Therefore, the two approaches for
the consideration of immaterial contributions can be acceptable,
but both entail uncertainty in the final result.