Similar discounting principles apply to capital goods, since
emissions related to the production of capital goods occur before
the operation phase, though they have to be allocated equally to all the tonnes collected/treated/disposed by the capital good. Thus,
inventories of capital goods should be annualised with a social discount
rate and divided by annual usage rates. While quantification
of social discount rates was beyond the scope of this study, the use
of values suggested by local authorities for performance of socioeconomic
assessments is recommended. Null social discount assigns equal importance to all emissions/
damage regardless of the time of occurrence.