ACCOUNTING OF MUNICIPAL WASTE BIOMASS AND LANDSCAPE GAS RESERVES
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Abstract
A methodology of accounting for the biomass of municipal waste as a secondary resource with energy potential in the context of a circular economy is proposed. A methodology for accounting for biogas reserves in the body of a landfill as an element of natural capital is presented, which provides information to interested parties about the economic potential of the organization.
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References
Малей Е.Б., Трубович Р.О. Энергетический потенциал отходов коммунального хозяйства в системе бухгалтерского учета (Начало) // Бухгалтерский учет и анализ. – 2017. – № 1. – С. 49–54.
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