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EPA Resources
Note: EPA no longer updates this information, but it may be useful as a reference or resource.
- Full Cost Accounting for Municipal Solid Waste Management: A Handbook
- Making Solid (Waste) Decisions With Full Cost Accounting
- Full Cost Accounting in Action: Case Studies of Six Solid Waste Management Agencies
- Questions and Answers About Full Cost Accounting
- Slide Show
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Full Cost Accounting for Municipal Solid Waste Management: A Handbook
This document describes the key concepts and benefits of FCA and can help communities learn how other communities have used FCA. It explains many of the financial terms used in FCA and the specific costs considered. The handbook is not a "how-to" document, but it does describe the steps involved with implementing FCA for solid waste management. It is a comprehensive overview and a valuable resource for local governments.
Complete Document (PDF) (71 pp, 366K)
- Introduction and Table of Contents (PDF) (5 pp, 351K)
- Chapter 1: Introducing Full Cost Accounting (PDF) (6 pp, 43K)
- Chapter 2: The Scope of Full Cost Accounting for Municipal Solid Waste (PDF) (8 pp, 51K)
- Chapter 3: Compiling Full Cost Accounting Data (PDF) (9 pp, 69K)
- Chapter 4: Allocating Costs (PDF) (13 pp, 99K)
- Chapter 5: Reporting Full Cost Accounting Data (PDF) (18 pp, 118K)
- Appendix: An Illustration of Using Full Cost Accounting for Municipal Solid Waste Management (PDF) (16 pp, 65K) | Text Version (text file) (164K)
Making Solid (Waste) Decisions With Full Cost Accounting (PDF) (16 pp, 257K) | Text Version (text file) (23K)
Written for public officials who want a brief overview of FCA, this primer defines FCA, highlights its benefits, summarizes its processes, and outlines possible challenges. It also briefly describes the activities of several communities that have implemented FCA successfully.
Full Cost Accounting in Action: Case Studies of Six Solid Waste Management Agencies (PDF) (56 pp, 369K)
A valuable tool for communities establishing or expanding FCA, this set of six case studies details the various uses of FCA by MSW agencies throughout the United States. This publication focuses on the uses and benefits of FCA instead of its early planning stages. The publication features case studies for the following communities: Broward County, Florida; Columbia, Missouri; Glendale, Arizona; Indianapolis, Indiana; San Diego, California; and Southeastern Public Service Authority (Chesapeake, Virginia).Questions and Answers About Full Cost Accounting (PDF) (20 pp, 204K) | Text Version (text file) (25K)
This document features some of the questions and answers discussed during the 1996 EPA satellite forum "Planning, Pricing, Performance: The Business of Solid Waste Management." The featured questions came from an audience consisting of solid waste managers, elected officials, finance officers, recycling coordinators, and others interested in solid waste issues and were answered by the forum's panel of four solid waste managers and one policy analyst. Topics for the questions range from general definitions to specifics about FCA's implementation, the setting of unit-based fees, and FCA's relationship with recycling programs.
Slide Show (PDF) (22 pp, 1.4MB)
A tool for presentations at conferences, this full-color slide show is
the perfect visual aid to introduce FCA to an audience. The show's talking
points define FCA, explain how it works, how it differs from other accounting
methodologies, and addresses its benefits and problems. The show's script
also addresses EPA's role in promoting FCA to communities nationwide.
