Sec. 127. "Mass balance calculation", for purposes of IC 13-27, means a determination of the annual quantities of each toxic material that is:
(1) transported to;
(2) produced at;
(3) used at;
(4) accumulated or stored at;
(5) released from; or
(6) transported from;
a business or manufacturing facility as a waste or pollutant, as a commercial product or byproduct, in a commercial product or byproduct, or as a component of a commercial product or byproduct, based upon an analysis of each process or operation at the business or manufacturing facility.