In this paper we prove that there exists a one-to-one correspondence
between torsion classes of Carath\'eodory vector lattices and
torsion classes of generalized Boolean algebras. Further, we deal
with the relations between completely subdirect product
decompositions of a Carath\'eodory vector lattice $V$ and completely
subdirect product decompositions of the generalized Boolean algebra
$B$ which generates $V$.
