Investments in environmental protection and pollution prevention measures are calculated in
terms of annual depreciation, based on an assessment of the share of the investment
attributable to environmental protection. Investment is 100 per cent environmental in the case
of end-of-pipe technologies. Investments which are incurred solely for the purpose of emission
treatment are typically end-of-pipe technologies, i.e., devices which are installed for cleaning
purposes after the production processes. Filters, waste collection equipment and wastewater treatment plants are typical end-of-pipe technologies which help to concentrate or hold back
toxic substances. However, they usually do not solve the problem at the source, but rather
prevent uncontrolled release in exchange for controlled release.