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pieces of manufacturing equipment, and non - manufacturing - related cleaning. Would the <br />kerosene used to fuel the steam cleaner be reportable? <br />ANSWER: In this instance, because kerosene is a characteristic (ignitable) substance, it <br />would be necessary for the business to calculate and report amounts used for purposes <br />directly related to the manufacturing process. <br />36. QUESTION: At the beginning of the year, we have on hand 1,000 pounds of a cleanser <br />containing 10 percent ammonia (a reportable substance). Our best engineering judgment <br />indicates that we use 30 percent of the cleanser on cleaning related to manufacturing, and <br />the other on janitorial or cosmetic cleaning. All of the cleanser that we use, is ultimately <br />washed down the drain and into the sanitary sewer system. During the year, we purchase <br />an additional 1,000 pounds of the same cleanser. At the end of the year, we have 500 <br />pounds of cleanser still on hand. What inputs and outputs of ammonia should we report? <br />ANSWER: Report only the ammonia used for manufacturing- related purposes. <br />Inputs would be: <br />Category 1 (inventory at the facility at the beginning of the accounting period): <br />30 pounds (1,000 pounds x 10% ammonia x 30% used for manufacturing). <br />Category 4 (quantity brought to the facility): 30 pounds (same calculation). <br />Total inputs: 60 pounds <br />Outputs would be: <br />Category 6 (quantity discharged into publicly treated sewage): 45 pounds (given <br />that 75 percent of the input is used during the reporting period). <br />Category 11 (inventory at the facility at the end of the accounting period): 15 <br />pounds (500 pounds x 10% x 30 %). <br />Total outputs: 60 pounds <br />-65- <br />