Current expenditure on environmental protection
The costs of own operating activity and costs of activities provided by external entities.
The costs of own operating activity are:
– depreciation costs,
– the costs of salaries and related costs,
– the purchase cost of raw materials and energy,
– ecological fees,
– the costs of environment equipment leasing, etc.
The costs of activities provided by external entities are:
– cost of external services - such as control and monitoring, treatment of contaminated soil, remuneration for environmental consultants,
– service fees - mainly for the wastewater discharge and treatment, waste removal and treatment, transfer of waste for recycling or recovery
Current expenditures on environmental protection do not include:
– costs of activities related to occupational health and safety,
– forest management costs,
– costs of activities related to the protection of natural resources and energy saving, if the main objective of these activities did not assume environmental protection.
Sources of financing the current expenditures on environmental protection (non-investment):
– revenues for environmental protection services,
– own funds of reporting entity, including loans and credits,
– subsidies and allocations (Non-repayable aid) from: the central budget or local government budget, earmarked environmental funds at all levels, foreign sources (including from the European Union).