Introduction to Mass Balance Accounting for Recycled Plastics
Mass balance accounting is a critical methodology for tracking and verifying the content of recycled plastics in complex supply chains. As industries increasingly commit to circular economy goals, this framework enables manufacturers to claim recycled content in products where physical segregation of recycled and virgin feedstocks is impractical. This guide provides a technical overview of mass balance principles, chain of custody models, and implementation best practices for engineering plastics.
Core Principles of Mass Balance Accounting
Mass balance accounting is based on the fundamental law of conservation of mass: the total input of materials into a production system must equal the total output, plus any accumulation or losses. In the context of recycled plastics, this means:
Input = Output + Losses
Where input includes both virgin and recycled feedstocks, and output includes finished products, by-products, and waste. The methodology allows for the allocation of recycled content to specific outputs based on a proportional calculation, rather than requiring physical traceability of individual molecules.
Key parameters for mass balance include:
- Recycled content ratio: The percentage of recycled material in the total feedstock input over a defined accounting period.
- Allocation method: How recycled content is assigned to outputs (e.g., proportional to production volume, first-in-first-out, or batch-specific).
- System boundary: The physical and organizational scope of the accounting (e.g., a single production line, a facility, or a corporate entity).
- Accounting period: The time window over which inputs and outputs are balanced (typically monthly, quarterly, or annually).
Chain of Custody Models for Recycled Plastics
Chain of custody (CoC) refers to the documented sequence of custody and control over materials from source to final product. Four primary CoC models are recognized for recycled plastics:
1. Identity-Preserved (IP)
In the IP model, recycled materials are physically segregated from virgin materials at every stage of the supply chain. This provides the highest level of traceability but is operationally intensive and costly. It is suitable for applications requiring strict material purity, such as food-contact packaging or medical devices.
2. Segregated (SG)
Segregated CoC maintains physical separation of recycled and virgin materials within a facility, but allows mixing of recycled materials from different sources. This model is common for mechanical recycling processes where multiple waste streams are combined.
3. Mass Balance (MB)
The mass balance model permits mixing of recycled and virgin materials within a production process, with recycled content claimed based on the proportional input. This is the most widely adopted model for engineering plastics, as it enables efficient use of recycled feedstocks without requiring dedicated production lines. The key requirement is a robust accounting system that tracks all inputs and outputs.
4. Controlled Blending (CB)
Controlled blending is a variant of mass balance where recycled and virgin materials are intentionally blended to achieve a target recycled content in the final product. This model is often used for product lines with certified recycled content claims.
Mass Balance Methodology in Practice
Implementing mass balance accounting involves several technical steps:
Step 1: Define System Boundaries
Clearly specify the production processes, facilities, and time period covered. For example, a compounding facility may set its boundary as all extruders and blending operations within a single plant over a calendar quarter.
Step 2: Measure Inputs
Record the mass of all feedstocks entering the system, categorized by type (virgin polymer, post-industrial recycled, post-consumer recycled, additives, etc.). Use calibrated weighing equipment and maintain batch records.
Step 3: Track Outputs
Measure the mass of all products, by-products, and waste leaving the system. This includes finished pellets, regrind, dust, and any material sent for reprocessing.
Step 4: Calculate Recycled Content Allocation
Apply the chosen allocation method. The most common approach is proportional allocation:
Recycled content in output = (Total recycled input / Total material input) × Output mass
For example, if a facility uses 1000 kg of recycled polymer and 2000 kg of virgin polymer in a month, the recycled content ratio is 33.3%. If 1500 kg of finished product is produced, 500 kg of that product can be claimed as recycled content.
Step 5: Account for Losses
Material losses (e.g., moisture removal, degradation, process waste) must be proportionally allocated. If 5% of total input is lost, the recycled content ratio in the final product remains unchanged, but the absolute mass of recycled content decreases.
Step 6: Verify and Document
Maintain auditable records of all measurements, calculations, and adjustments. Third-party certification (e.g., ISCC Plus, REDcert, or SCS Global Services) is often required for credible claims.
Challenges and Considerations
Mass balance accounting for recycled plastics presents several technical challenges:
Allocation of Co-products: When multiple products are produced from the same feedstock mix, recycled content must be allocated fairly. Using mass-based allocation is standard, but economic value allocation may be used in specific cases.
Temporal Mismatches: Inputs and outputs may not align perfectly within an accounting period. Rolling averages or buffer inventories can smooth fluctuations, but must be documented.
Traceability of Additives: Engineering plastics often contain fillers, stabilizers, and colorants. These should be excluded from recycled content calculations unless they are themselves recycled.
Regulatory Compliance: Different jurisdictions have varying requirements. The EU's Single-Use Plastics Directive and California's SB 54 impose specific mass balance rules. Always consult local regulations.
Best Practices for Implementation
To ensure credibility and efficiency:
- Use automated data collection systems (e.g., ERP or MES integration) to reduce manual errors.
- Conduct periodic internal audits and reconcile physical inventories with accounting records.
- Engage a third-party certification body to validate your methodology and claims.
- Clearly communicate mass balance claims on product documentation, specifying the chain of custody model used.
- Continuously improve by tracking yield losses and optimizing feedstock sourcing.
Conclusion
Mass balance accounting is an indispensable tool for scaling the use of recycled engineering plastics. By enabling accurate attribution of recycled content in mixed-material processes, it supports industry-wide circularity targets without compromising production efficiency. Successful implementation requires rigorous methodology, transparent documentation, and adherence to recognized chain of custody standards. As regulatory pressures and consumer demand for sustainable materials grow, mastering mass balance will become a core competency for plastics professionals.
For further guidance, consult the ISO 22095 standard on chain of custody and the Plastics Recyclers Europe (PRE) mass balance guidelines.
\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