The next step in the assessment is the definition of the different environmentally which are separated in end grated prevention technologies. The environmental shares may have to be estimated by production and the environmental manager. In addition, equipment producing significant amounts of waste and emissions may also be defined. For all these types of equipment the accountants trace or estimate the annual depreciation. Someti the accounting records don't allow any racing of related postings. Than the production manager may have estimates on former investment costs. and depreciation may simply be estimated with an average lo% as well. The goal is to define a procedure for better recording or related equipment for the future. The goal is not to perform a complete assessment of the past. environmental