SCROLL FOR THE DEFINITIONTRUSTEDTRUCKSN 52.52° / E 13.40°
01DefinitionOxford University / Smith School of Enterprise and the Environment
An accounting standard aligning life-cycle environmental assessments with double-entry corporate financial statements.
01 / CANONICAL DEFINITION
What it means.
General Purpose Life Cycle Assessment (GP-LCA) applies the principles of financial accounting—including double-entry debit/credit rules, balance sheet conservation, and audit trails—to environmental metrics, enabling greenhouse gas statements to be reconciled directly against audited balance sheets.
02 / ROLE IN TRUSTEDTRUCKS
Where it is used.
Provides the mathematical decoupling engine in the Command Centre, ensuring that every kilogram of CO2 emitted or inset is conserved across the ledger without duplicate allocations.
03 / TECHNICAL SPECIFICATION
Conservation principle: Sum(Emissions_In) = Sum(Emissions_Out) + Sum(Emissions_Accumulated). Governs the cross-entity reconciliation ledger in the PT-0 Command Centre.
04 / WHAT IT MUST NOT IMPLY
Read it carefully.
GP-LCA does not replace statutory GAAP financial reports, but rather operates alongside them as an integrated environmental ledger.