Review of the Allocation Procedure in ISO 14041

This review is based on the view that a life cycle inventory analysis (LCI) should provide information on the consequences of our actions. System expansion is an adequate method when exported functions are affected. Otherwise, subdivision and allocation based on physical, causal relationships are adequate. Other approaches to the allocation problems are adequate only where the effects on the LCI results are small. The ISO procedure should be revised to take into account the type of information that is provided by the different methods.