In particular, for multi-output processes joined upstream such as starch production, a physical relationship (mass
allocation, in accordance with x 4.3.4.3.3 of ISO 14044:2006) was
applied between the product (i.e. starch) and the co-product (i.e.
feed products). On the contrary, for End of Life (EoL) scenarios (e.g.
incineration), a system expansion approach was adopted, thus
including the avoided functions (e.g. electricity produced in
Europe), whose benefits were credited to the packaging system. This
decision is consistent with the approach adopted in the analysis of
EPS, where ethylene is obtained in a joined multi-output process
where mass allocation is also applied (Plastics Europe, 2005).