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GFT instruments / Resource accounting

Every garment
carries an inventory.

Trace an illustrative cotton garment: 246.735 L of water, 3.2355 kWh of delivered energy (including 1.8045 kWh of electricity) and 1.577025 kg CO2e from fibre to delivery gate. Replace every factor with your own inventory.

Operate the instrumentProcedural visualisation. Schematic, not a facility.

01 / An instrument for the decision

Which production stage carries the resource demand?

Change the inputs. Read the result. Keep the assumptions visible. Every number on this page is an illustrative teaching value until you replace it.

ILLUSTRATIVE · EDITABLE

Cotton fibre → spinning → fabric → wet processing → cut, make, trim → delivery gate

Use and end of life excluded

Freshwater consumption

246.735L
per finished garment · illustrative

Delivered electricity

1.805kWh
per finished garment · illustrative

Delivered energy

3.236kWh
per finished garment · illustrative

Partial carbon inventory

1.577kg CO2e
per finished garment · illustrative
MEASUREMENT PRIORITY

Cotton fibre carries the largest carbon contribution in this illustrative inventory. Verify its factor before choosing an intervention.

0.225 kg enters upstream processing; 0.180 kg remains in the garment; 0.045 kg is the aggregate material loss.

LIVE B · ILLUSTRATIVE INPUTS UNTIL REPLACED

Water246.735L / garment
Electricity1.805kWh / garment
Delivered energy3.236kWh / garment
Carbon1.577kg CO2e / garment
Define the garment.

All defaults are illustrative teaching assumptions. This is a cotton-only model. Enter one consistent production boundary.

Test one change.

Each preset starts from the reference. Grid: 0.10 kg CO2e/kWh. Yield: 0.90. These are illustrative alternatives, not GFT programme defaults.

Edit every stage intensity

Upstream factors use kg of input material. CMT uses kg of finished garment. Transport uses tonne-kilometres. Carbon factors here exclude electricity.

Cotton fibre
Spinning
Fabric formation
Wet processing
Cut, make, trim
Transport
RESOURCE CONVERGENCEPER FINISHED GARMENT
Water and electricity flow into one cotton garmentSchematic droplets and sparks converge on a garment. The bars below show each stage's share of its own resource total.FINISHED MASS0.180 kgWATERELECTRICITYSCHEMATIC FLOWS · NO VOLUMETRIC SCALE
Water246.735 L
Electricity1.805 kWh
Delivered energy3.236 kWh
Carbon1.577 kg CO2e
Illustrative inventory. Each bar is independently normalised to its resource total. Read the exact contributions below.
Cotton fibreSpinningFabric formationWet processingCut, make, trimTransport
Inspect a production stage.

Cotton fibre: water 225.000 L · electricity 0.270 kWh · delivered energy 0.338 kWh · carbon 0.572 kg CO2e

02 / The ledger

Reconcile every contribution.

Each cell carries its share of the column as a bar. Choose a column heading to sort the stages by it. Choose a stage to light it on the garment beside the table.

SORTED BYStage orderPress a heading to re-sort. Press it again to reverse.

Stage inventories per finished garment from the current inputs. Rounded display; calculations use full precision.
225.00091%0.27015%0.33810%0.57236%
1.1250%0.67537%0.69822%0.32621%
2.2501%0.33819%0.38312%0.17411%
18.0007%0.45025%1.57549%0.42827%
0.3600%0.0724%0.1083%0.0503%
0.0000%0.0000%0.1354%0.0272%

03 / A decision trail

Keep A. Change B. Read the difference.

A starts as the illustrative reference. Move a slider, or press a preset row, and B diverges from it. Differences are B minus A; a negative value means less demand within this boundary.

A OVER B · SAME BOUNDARYSCALE FOLLOWS CARBON

Garment A and garment B overlaidA dashed outline shows the saved scenario A. The solid garment shows live scenario B, drawn larger when B carries more carbon than A and smaller when it carries less.AB

A, savedB, live

B carries the same carbon as A.

A is preloaded with the illustrative reference. Changes remain in this browser until you share or export.

Water

A246.735 L
B246.735 L

B minus A0.000 L0.0 %

Press a row to load it as B

Electricity

A1.805 kWh
B1.805 kWh

B minus A0.000 kWh0.0 %

Press a row to load it as B

Delivered energy

A3.236 kWh
B3.236 kWh

B minus A0.000 kWh0.0 %

Press a row to load it as B

Carbon

A1.577 kg CO2e
B1.577 kg CO2e

B minus A0.000 kg CO2e0.0 %

Press a row to load it as B

Preview rows are build-time arithmetic against the reference, illustrative, not forecasts.

04 / Method, step by step

A garment is a sum of stage inventories.

Scroll the five steps. The plate on the right redraws on each one, using your current inputs.

  1. 01

    Start with the finished mass.

    Weigh the dry garment as it leaves the gate. Every stage activity below is a multiple of this one number, so it is the first figure to verify.

    finished mass = the dry garment
  2. 02

    Divide by yield to find the cotton that was bought.

    Aggregate yield is the share of purchased textile material that stays in the garment. Finished mass divided by yield is the input for fibre, spinning, fabric and wet processing. Cut, make and trim use the finished mass.

    input kg = finished kg ÷ yield
  3. 03

    Multiply each activity by an entered factor.

    Water and electricity per stage are activity times intensity. Delivered energy adds electricity and thermal energy: a site sum, not primary energy.

    resourceᵢ = activityᵢ × factorᵢ
  4. 04

    Turn electricity into carbon with one grid factor.

    Carbon is electricity times the common grid factor, plus a non-electric term. That term must exclude electricity already counted, or electricity is counted twice.

    carbonᵢ = electricityᵢ × grid + otherᵢ
  5. 05

    The boundary is part of the number.

    The total runs from cotton fibre to the delivery gate. Use and end of life are outside it. Sum each resource separately across the stages and keep the boundary fixed when you compare.

    total resource = Σ stage resourceᵢ
Read the full method note

Start with the dry mass of the finished cotton garment. The aggregate material yield expresses how much purchased textile material remains in that garment. Dividing finished mass by yield gives the input mass attributed to fibre, spinning, fabric formation and wet processing. Cut, make and trim uses finished mass instead. This is a deliberately simplified mass balance: it does not represent separate losses at each machine or allocate recovered scrap a credit.

For each stage, multiply its activity by the entered water and electricity intensities. Add delivered electricity and delivered thermal energy to obtain total delivered energy. This is a site energy sum, not primary energy. Calculate carbon by multiplying that stage's electricity by the common grid factor, then adding its non-electric carbon. The non-electric entry must include relevant fuel, chemical and other upstream burdens inside your boundary, while excluding the electricity already calculated here. An all-in LCA carbon factor must be decomposed before it is entered, otherwise electricity will be counted twice.

input kg = finished kg ÷ yieldtransport t-km = finished kg ÷ 1000 × kmwaterᵢ = activityᵢ × water factorᵢelectricityᵢ = activityᵢ × electricity factorᵢenergyᵢ = electricityᵢ + thermal energyᵢcarbonᵢ = electricityᵢ × grid + other carbonᵢtotal resource = Σ stage resourceᵢ

Reconciliation: total carbon equals total electricity multiplied by the grid factor, plus total non-electric carbon. Transport factors may include electricity only if their non-electric factors exclude it.

LOOM PLATE · LIVE FROM THE INSTRUMENT
The method drawn in five statesA garment, the material yield, water per stage, carbon per stage and the inventory boundary, each recomputed from the instrument's current inputs.0.180 kgFINISHED DRY MASS · ILLUSTRATIVE DEFAULT0.225INPUT KG0.80YIELD0.045LOSS KGWATER PER STAGE, L PER GARMENTACTIVITY × FACTORCotton fibre225.000Spinning1.125Fabric formation2.250Wet processing18.000Cut, make, trim0.360Transport0.000CARBON PER STAGE, KG CO2E PER GARMENT■ ELECTRICITY × GRID ■ NON-ELECTRICCotton fibre0.572Spinning0.326Fabric formation0.174Wet processing0.428Cut, make, trim0.050Transport0.027GRID FACTOR0.45 kg CO2e/kWhINSIDE THE NUMBER: FIBRE TO THE DELIVERY GATEFibreSpinFabricWetCMTTrans.GATEUSEEND OFLIFEOUTSIDETOTAL WATER L246.735ENERGY KWH3.236CARBON KG CO2E1.577A SMALLER NUMBER IN A SMALLER BOUNDARY IS NOT A BETTER PRODUCT

Step 1 of 5. Finished dry mass: 0.180 kg.

05 / The default register

The teaching case exposes every assumption.

No garment inventory default is supplied by the shared GFT evidence register. These values are chosen for a transparent worked example. They are not published LCA averages, national electricity factors or measured GFT operating results.

INSTRUMENT B NOW246.735 L3.236 kWh1.577 kg CO2e

BOUNDARY CONTROLS · ILLUSTRATIVE DEFAULTSMOVE A SLIDER AND THE INSTRUMENT FOLLOWS

0.18kg

Against the default: at default

Teaching garment mass; excludes packaging and trims outside the boundary.

0.8fraction

Against the default: at default

Aggregate retention, selected to make loss accounting visible.

0.45kg CO2e/kWh

Against the default: at default

One factor across stages; no country or year is implied.

1500km

Against the default: at default

One finished-garment route; no separate upstream freight.

Stage factors

Choose a stage, or point at a card, to tint the garment. Press a card to load that stage into the instrument and open its inputs. Chips show the factor per kg (transport: per tonne-kilometre).

Stage shown on the garment

Worked example: wet processing.

Scenario for the worked example
  1. Input mass0.180 kg ÷ yield 0.80 = 0.225 kg
  2. Water0.225 × 80 = 18.000 L
  3. Electricity0.225 × 2 = 0.450 kWh
  4. Carbon0.450 × 0.45 + 0.225 × 1 = 0.4275 kg CO2e

Every factor here is illustrative. Changing a factor changes a scenario, not an observed factory result.

06 / What the number does not say

Inventory volume does not establish local impact.

Which limit to read
A

One water definition.

The input is freshwater consumed, in litres. Do not mix withdrawal, irrigation applied, rainfall embodied in cotton and grey-water dilution. Scarcity, treatment quality and receiving waters are not weighted.

B

Energy is a site sum.

Delivered energy adds electricity and thermal energy in kWh. It is not primary energy. Heat demand alone changes energy; its carbon needs a matching edit to the non-electric factor.

C

Carbon is a partial inventory.

It is not a certified life-cycle assessment. There are no biogenic credits, allocation rules, uncertainty intervals or avoided-production credits.

Read the remaining limits

A process may return much of the water it withdraws; a withdrawal meter therefore does not directly measure consumption. The Water Footprint Network distinguishes water categories and explains why location and timing matter. Keep thermal energy on a consistent delivered basis across stages; do not mix fuel input and useful process heat. If your decision concerns boilers, retain a fuel and heat balance alongside this tool. The single grid factor is a scenario simplification and should be replaced by stage-specific accounting in a detailed study.

Cultivation, ginning, chemicals and inbound transport are included only to the extent that your stage factors contain them. Packaging, accessories, storage, retail, consumer washing, product durability and end-of-life treatment are not separately modelled.

The GHG Protocol Product Standard provides a framework for defining a product inventory. It also explains that meaningful product comparisons need more specific product rules. Saving two scenarios here helps test assumptions; it does not supply those rules. Confirm comparable quality, service life and delivery terms before treating a lower per-garment number as an environmental improvement. An investor should request the supporting measurements and allocation method, and an engineer should reconcile each meter and mass balance.

The inventory boundarySix production stages from cotton fibre to transport sit inside a solid boundary. Use, end of life, packaging, retail, local water scarcity and uncertainty ranges sit outside it and are not in the number. Choosing limit A, B or C lights the matching part: the inside of the number, the delivery gate or the items outside, and the dotted frame tightens.FibreSpinFabricWetCMTTrans.INSIDE THE NUMBERDELIVERY GATELocal water scarcityUse and washingEnd of lifePackaging and retailUncertainty rangesOUTSIDE · NOT MEASURED HERE
Boundary schematic. Nothing outside the solid line is in the inventory. Water: local scarcity and receiving waters are left out.

07 / Keep the method with the decision

Keep the method with the decision.

Six readings sit behind this instrument. Press a card, or use the arrows, to see what was taken from it and what was not.

1 / 6
03

Water, Dye and Energy per Unit (wp06)

Planned paper on wet-processing resource intensity.

A related title from the programme register, not a released publication.

04

Carbon per Garment (wp16)

Planned paper on product accounting.

A related title from the programme register, not a claim of release.

05

Related working tool: the OEE instrument

Reconcile production time and good output before allocating utilities per saleable unit.

A factory decision may need both inventories: resource per garment and time lost before it.

TakenBoundary and product-comparison guidance.

Not takenNo numerical factors were taken from this page.

Both web pages are undated and were accessed on 30 October 2026; the source-open record is retained with this tool.

08 / Measure the factor first

Measure the factor before choosing the intervention.

This partial inventory helps locate a measurement priority. It does not establish a verified product footprint or a comparative environmental claim. Replacing illustrative inputs is the first operating decision.

Sweep the electricity emission factor

Carbon thread and garment at the swept grid factorThe garment warms from green to ochre as the swept grid factor rises. The thread below it splits carbon by production stage.CARBON AT THIS FACTOR1.577KG CO2E PER GARMENT0MAX CARBON AT 1.00
Against instrument B
0.000 kg CO2e
Electricity share of carbon
0 %
Instrument B now
1.577 kg CO2e at 0.45 kg CO2e/kWh

The sweep never changes the instrument until you apply it. Illustrative factors throughout.

09 / Carried to the gate

Three totals, one delivery gate.

Each thread is one production stage, as thick as its share of that total. Press a total to follow it. These are the current instrument values, illustrative until you replace them.

  • Cotton fibre
  • Spinning
  • Fabric formation
  • Wet processing
  • Cut, make, trim
  • Transport

CARRIED NOW246.735 L3.236 kWh1.577 kg CO2e

Replay with your factors ↑

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