(1) When air or water pollution equipment is used for production or any other purpose in addition to pollution control, DEQ shall conduct an apportionment so that the certified portion of the multi-purpose equipment reflects the extent to which it is used for pollution control purposes.

(2) The applicant shall provide DEQ with all information necessary to conduct an apportionment under this rule.   DEQ shall conduct the apportionment based upon the specific facts and circumstances of each case.   Methods for apportionment include, but are not limited to, the following:

(a) determination of the difference in value between equipment with integrated pollution controls and similar equipment without pollution controls.   An example is a fluidized bed boiler with limestone injection for air emission control.   The value of the fluidized bed boiler would be compared with the value of a similarly-sized conventional boiler, and the difference would be certified as the air pollution equipment value;

(b) determination of the difference in value between a facility designed for multiple purposes and a facility designed for pollution control only.   The difference would be denied certification;

(c) distinguishing between equipment in a facility or process that removes pollutants and equipment that is used for production or other purposes;

(d) any other method based on specific facts and circumstances that achieves a fair and reasonable apportionment of pollution control and other uses.