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Full Cost Accounting for Municipal Solid Waste Management ...

CostOverheadDepreciationAmortizationFull cost Accounting forMunicipal Solid Waste Management :A HandbookUnited States Environmental Protection AgencyEPA 530-R-95-041 September 1997 Wasteand Emergency Response5305 WContentsAbout This Handbook ..2 Introduction ..3 Chapter 1 Introducing Full cost Accounting ..5 Chapter 2 The Scope of FCA for MSW ..11 Chapter 3 Compiling FCA Data ..19 Chapter 4 Allocating Costs ..28 Chapter 5 Reporting FCA Data ..41 Appendix A An Illustration of Using FCA for MSW Management ..59 Full cost Accounting Glossary ..65 References ..69 EPA developed this Handbookto help you implement full cost Accounting (FCA) in your community. The Handbookwill help you better understandthe costs of the Municipal Solid Waste (MSW) services you provide, answerkey questions you might have about FCA, and guide you through the implemen-tation process. You ll learn how to assemble necessary data, calculate full costinformation from the available data, and report the results of your FCA analysisto government officials and residents.

The Government Accounting Standards Board, in its Generally Accepted Accounting Principles (GAAP),2 endorses the use of accrual accounting prac-tices like FCA. Many cities and counties are required to conform to GAAP. Unfortunately, accrual accounting is not fully implemented or used in day-to-day solid waste management. Most local government ...

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  Management, Standards, Cost, Waste, Accounting, Board, Waste management, Cost accounting, Accounting standards board

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