Full Cost Accounting

Full cost accounting (FCA) for integrated solid waste management reveals the full financial picture of your local government’s solid waste and recycling expenses and revenues. The purpose of FCA is to holistically account for the costs of solid waste, recycling, yard waste/composting and household hazardous waste (HHW) programs to inform the sustainable funding of these programs. FCA incorporates long-term past and future capital costs through depreciation and amortization as well as direct, overhead and operating expenses. 

The results of conducting FCA should be used to set user fees or inform general fund appropriations that cover the full costs of operating and sustaining integrated solid waste management programs. This FCA tool provides total net costs per ton, household, and residential and commercial customer. 

To use this tool, your local government will need to gather cost and revenue information for your solid waste, recycling, yard waste and HHW programs, if applicable. All local government integrated solid waste programs will be different, and this tool can be tailored to your government’s needs. See the FCA Tool Explanation for instructions. The Excel file has details for each line item in the comment boxes. Please contact Carol Abken at carol.abken@ncdenr.gov for assistance. 

FCA Tool Explanation

Full Cost Accounting Tool - Example

Full Cost Accounting Tool - Blank