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EH&S in Capital Projects

I work in the chemical manufacturing industry. I am trying to track money
spent on environmental and safety upgrades. It is straight forward when
installing a pollution control device or safety equipment (100%). Does
anyone know a rule of thumb when allocating the cost of a new piece of
process equipment or other auxiliary equipment that also may have process
safeguards and environmental benefits? 

Joann Cortese, CHMM       
*: (610) 344-2133