The costs of operating and maintaining activities related to environmental protection, that are made by own operating activity or activities provided by external entities.

The costs of own operating activity include:

• amortization costs,
• salary costs (including overheads) for people performing work related to environmental protection and/or water management,
• costs of purchasing raw materials, materials and energy,
• ecological fees,
• fees for the lease of environmental equipment, etc.

The costs of activities provided by external entities include:

• costs of external services – e.g. conducting inspections and monitoring, treatment of contaminated soil, remuneration of environmental consultants,
• service fees - mainly for the wastewater discharge and treatment, waste removal and treatment, transfer of waste for recycling or recovery.

Current costs of environmental protection do not include:

• costs of activities related to occupational health and safety,
• costs of forest management,
• costs of activities related to the protection of natural resources or energy saving, if the main purpose of these activities was not environmental protection.

Sources of financing current (non-investment) costs incurred for environmental protection:

• revenues for environmental protection services – mainly for wastewater treatment, waste export and disposal, water sales, greenery management, or other environmental protection services, including revenues for the export of environmental protection services outside Poland,
• own funds of the reporting unit, including loans and credits,
• subsidies and grants (non-repayable aid) from: the central or local government budget, dedicated ecological funds at all levels, foreign sources (including European Union funds).