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Full Cost Accounting

Note: EPA no longer updates this information, but it may be useful as a reference or resource.

Full Cost Accounting LogoMaking cost-effective and informed decisions about municipal solid waste (MSW) programs requires access to a broad spectrum of information. Local government officials need to know what solid waste management really costs. Full cost accounting (FCA) provides a common-sense approach to:

Unlike other common methods of accounting that record only current outlays of cash, FCA takes into account all of the monetary cost of resources used or committed to MSW programs, which may differ from cash outlays. Many communities nationwide are already using FCA as a way to streamline solid waste programs, make programs sustainable in the long term, and provide the best service for the least cost. Explore this site to learn more about how FCA can benefit your community


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