I have a comment about the point 7.3.2 Allocation to by-products. You write that allocation should be done by mass.
In my opinion it is not always the right thing to do, let's think about nutshells. Nutshells are not edible and normally are used as pellet to fuel nut drier and domestic heating. The mass of nutshell is relevant, almost 60%. Economic allocation should be more appropriate, otherwise the risk to underestimate the impact of fruits exist.