Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
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<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
∑<br />
<strong>Environmental</strong> Revenues<br />
1.3. Checklist for waste<br />
<strong>Environmental</strong> cost/expenditure category<br />
Waste<br />
1. Waste <strong>and</strong> emission treatment<br />
1.1. Depreciation for related equipment<br />
♦ Plants for waste separation, i.e., waste separation system, collection containers<br />
♦ Investments in waste separation sites <strong>and</strong> their construction, i.e., caption tank,<br />
mesh collection boxes, receptacles, labeling, construction costs for waste<br />
collection isl<strong>and</strong>s<br />
♦ Plants for waste treatment, i.e., sanitation presses, press <strong>and</strong> tilt containers,<br />
chemical <strong>and</strong> physical treatment plants, disinfection plants, sterilization plants<br />
♦ Drying plants for damp waste such as, i.e., label by the bottle-washing machine<br />
♦ Waste-related metrics, documentation <strong>and</strong> laboratory facilities<br />
♦ Plants for the extension of disposal intervals of operating materials, i.e., grease,<br />
cooling devices<br />
♦ Process safety equipment for hazardous substances <strong>and</strong> waste<br />
♦ Transport systems, i.e., proportionate depreciation for trucks, tractors, stacks for<br />
collection <strong>and</strong> disposal, including safety equipment such as double-sided<br />
conversion tanks<br />
1.2. Maintenance <strong>and</strong> operating materials <strong>and</strong> services<br />
♦ Operating materials <strong>and</strong> energy for plant in accordance with 1.1, continual<br />
operation to conduct inspections, maintenance servicing, <strong>and</strong> repairs<br />
♦ Maintenance services provided externally<br />
♦ External analysis <strong>and</strong> metrics costs<br />
♦ External testing costs, control <strong>and</strong> monitoring costs<br />
♦ Transport costs for vehicles, i.e. for delivery of waste to disposal sites or to be<br />
recycled<br />
♦ Rent for waste collection containers <strong>and</strong> separation systems<br />
1.3. Personnel<br />
♦ Waste administrator<br />
♦ Cleaning of waste collection locations<br />
♦ Internal h<strong>and</strong>ling of waste such as, i.e., collection, compaction, drying, internal<br />
waste transport<br />
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