I wonder if/how thermal bridging of joints/egde between constructions should be included in the U-value of the construction?

Example of such joins are corners, wall joints with roof or ground constructions, window (frames) in walls, balkonys, columns in a wall or areas in front of the internal ceilings when the ceiling is penetrating the wall insulation. These losses can be calculated using the standard "ISO 10211 - Thermal bridges in building constructions" among others.

If these effects of connections should be included into the U-values of the construction, how should the loss be spread between the two different constructions?