Note: EPA no longer updates this information, but it may be useful as a reference or resource.
Full Cost Accounting (FCA) is a management tool that helps local governments identify the actual costs of Municipal Solid Wwaste (MSW) services. While EPA actively promotes FCA, it does not endorse a specific method for its use. Rather than providing a standard set of worksheets detailing one FCA approach, EPA developed several publications that show the many uses and applications of FCA and offer guidance to potential users. Some state handbooks advocate a modified cash accounting approach rather than an accrual accounting approach, for example. Still others do not account for all of the up-front or back-end costs. The following list presents EPA and other documents that are applicable to a nationwide audience, as well as state government handbooks and other materials.
- National Resources
- State Documents: