Clarification on Potential Double Counting in LCA Modeling of Solvent Combustion

Question

I hope this message finds you well.

I am currently working on a cradle-to-gate Life Cycle Assessment model in SimaPro, using the Ecoinvent cut-off system model. In my study, I include 16.5 grams of ethyl acetate per functional unit as an input material for a coating process. The entire amount of solvent is evaporated and then combusted on-site (e.g., in a thermal oxidizer or boiler), without energy recovery beyond the facility boundary.

To account for the combustion emissions, I plan to use the dataset:
“Spent solvent mixture | treatment of spent solvent mixture, hazardous waste incineration | Cut-off, U.”

I would like to confirm that this modeling approach does not result in double counting of the ethyl acetate mass or impacts. Specifically:

• The ethyl acetate is already counted once as a purchased input (via "market for ethyl acetate").

• I would then model the same 16.5 g as a waste output sent to incineration.

Could you please confirm whether this is the correct and accepted approach in attributional LCA using the cut-off system?
If not, how should the incineration emissions be correctly included without duplicating the material input?

Thank you very much in advance for your time and guidance.

Best regards,