*2.2. Virtual Abatement Costs*

The virtual abatement cost represents the cost of curbing untreated environmental pollutants. Three pollutants categories are included: water pollutants (including COD and ammonia), air pollutants (including SO2, dust, fine particulate matter and NOx) and solid waste pollutants (including household waste in operation stage and building material waste in demolition stage). The virtual abatement cost is calculated based on the quantity of pollutant emissions, i.e., the results of life cycle inventory, and virtual abatement costs of per unit pollutant, which is in accordance with the Guideline for Chinese Environmental and Economic Accounting.
