{
@ginti Low temperature, really?
Is there any science backing the mathematical models of these computers? Which computers are you talking about?}
You should already account for low temperatures.
Low temperatures mean reduced circulation, reduced circulation means poor off gassing. This is a particular problem because you are generally colder (especially the extremities) at the end of a dive in comparison to the start.
So, you will have higher on gassing when you are warmer at the start of the dive, especially to the extremities.
You have to balance the extra decompression time with the increased risk of hyperthermia.
Its potentially more of a risk if you are using heated vests. Much better to use the vest towards the end of the dive, to ensure the battery isn't/doesn't go flat. Basically manage the battery.