ISO 14053:2021 pdf download – Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations. 3.3 material substance that enters and/or leaves a process Note 1 to entry: Materials can be divided into two categories: — — materials that are intended to become part of products, e.g. raw materials, auxiliary materials, intermediate products; materials that do not become part of products, e.g. cleaning solvents and chemical catalysts, which often are referred to as operating materials. Note 2 to entry: Some types of materials can be classified into either category, depending on their use. Water is one...