For imputation purposes, the cost difference of such an approach to an environmentally less
favorable solution, with identical production values and state of the art, could be regarded. If
there are significant differences and the investment was mainly done for environment
protection purposes, the relevant share could be quoted as an environmental investment and
the annual costs considered by depreciation. However, if the cleaner technology represents
the current state of the art and was installed mainly as a regular replacement of an old device,
it should not be regarded as environmental investment.