Figure 5.2 illustrates the implications of the three rules, in terms of how the different processes in figure 5.1 are ascribed to the two products A and B.   Product A: Determining product   for the co-producing process                                                  Product B,      in which                    the dependent                 Displaced product     co-product   is  used Figure 5.2 Illustration of the three rules and their cut-off implications. Rule 1 implies that process A is always fully ascribed to the determining co- product. Rule 2 - which is applicable when the dependent co-product is fully utilised - implies that product A is ascribed all processes until the point of displacement. Rule 3 - applicable when the dependent co-product is not utilised fully - implies that product B is ascribed all processes after the split- off point. point of displacement split-off point rule 1 Process A:   Co-producing process Process I: Intermediat e treatment Process D: Displaced process or sub-system (most sensitive supplier)    Process B,   where the dependent co- product is Process W: Displaced waste treatment of dependent co-product rule 2 rule 3