ECONOMIC ESSENCE AND EVALUATION OF BIOMASS OF MUNICIPAL WASTE
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Abstract
Definitions of the category "biomass" in the context of the circular economy and renewable energy are investigated. The properties, composition and types of "biomass of municipal waste" as a secondary energy resource are indicated. The approach to cost estimation and the possibility of recognizing the "biomass of municipal waste" as an asset of organizations engaged in the disposal of municipal waste and the extraction of landfill gas at unequipped landfills is scientifically substantiated. The author's definition of "biomass of municipal waste" as a new object of accounting is proposed.
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E. MALEI, Euphrosyne Polotskaya State University of Polotsk
канд. экон. наук, доц.
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