Full Cost Accounting for Integrated Solid Waste Management (ISWM)

Fiscal Year: Program Category

Yard Waste/ Yard Waste/ Household Household

Annual Cost of Operations Total ISWM Solid Waste Solid Waste Recycling Recycling Composting Composting Hazardous Hazardous Other
Program Collection Disposal Collection Processing Waste
Collection Disposal Collection Waste Disposal

Wages + Benefits of Employees (FTE) - Use Tab 1-

Wages & Benefits to populate this row $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Local Government Administrative $0.00
Support
Equipment Operations and Maintenance - Use Tab
2-Equipment Operations and Maintenance to
populate this row $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
General Operations $0.00
Educational Materials $0.00
Cash Capital Outlays $0.00
Lease Payments $0.00
Contracted Services/Private contractors $0.00
Tipping Fees $0.00
Professional/Consultant Services $0.00
Insurance $0.00
Other:

Household
Total ISWM Solid Waste Solid Waste Recycling Recycling Yard Waste/ Yard Waste/ Hazardous Household
Cost of Large Capital Expenditures Composting Composting Hazardous Other
Program Collection Disposal Collection Processing Collection Disposal Waste Waste Disposal
Collection
Annualized Large Capital Expenditures - Use Tab 3-
Capital Depreciation to populate this row
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Annualized Future Expenditures - Use Tab 4-
Future Outlays to populate this row
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cost of Debt Service (loan & bond interest) $0.00
Total Annual Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Non-Fee Based Revenues Total ISWM Program Solid Waste Recycling Yard Waste/ Composting Household Hazardous Waste Other
Sale of ISWM Program By-Products - Use Tab 5-
Revenues to populate this row
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Equipment Salvage $0.00
Interest Income $0.00
Other Revenue Sources $0.00
Total Annual Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Net Annual Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Allocation of Costs by Customer Class. This section asks you to allocate the annual net costs of each IMSW program category by residential and commerical customers. Create a percentage of residential and commercial customers out of
your total ISWM customers. You can also allocate 100% residential if you do not serve commerical customers. This section must be completed in order to autopopulate Unit Costs.
Cost Allocation Solid Waste Recycling Yard Waste/ Composting Household Hazardous Waste Other

Percentage of Net Annual Costs Allocated to

Residential Customers 0% 0% 0% 0% 0%
Percentage of Net Annual Costs Allocated to
Commercial Customers 0% 0% 0% 0% 0%

Customers and Tonnage - Provide annual commerical and residential tonnage by program area and the number of residential and commercial customers served. This section must be completed in order to autopopulate Unit Costs.

Tonnage and Households Served Total ISWM Program Solid Waste Recycling Yard Waste/ Composting Household Hazardous Waste Other

Tons of Residential Material Managed/Year -

Tons of Commercial Material Managed/Year -
Number of Residential Households Served/Year
Number of Commercial Customers Served/Year

Unit Costs I (subdivided by collection & disposal Household

Solid Waste Solid Waste Recycling Recycling Yard Waste/ Yard Waste/ Hazardous Household
of each program area).This section will Total ISWM Program Composting Composting Hazardous Other
autopopulate on completion of the Cost Allocation Collection Disposal Collection Processing Collection Disposal Waste Waste Disposal
and Tonnage and Households Served sections. Collection
Total Residential Net Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Commercial Net Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Residential Net Cost/Ton #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Commercial Net Cost/Ton #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Net Cost/Household #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Net Cost/Commercial Customer #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Unit Costs II (of the 4 overall program areas). Total ISWM Program
This section will autopopulate on completion of
(same as above) Solid Waste Recycling Yard Waste/Composting Household Hazardous Waste Other
Unit Costs I above.

Total Residential Net Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Commercial Net Costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Residential Net Cost/Ton #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Commercial Net Cost/Ton #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Net Cost/Household #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Net Cost/Commercial Customer #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
The cells in light green will populate by filling in their respective program category columns or by completing
the 5 helpsheet tabs. However, you can override the formulas if you see fit.

Add "Other" columns and rows as needed. For simple line item costs, add rows under "Annual Cost of
Operations." For additional ISWM program areas with their own expenses under the sheets for Wages &
Benefits, Equipment O&M, Capital Depreciation, Future Outlays, or By-Product Revenues, you can add
additional columns to this form. In that case, you can link the helpsheets to your new column(s). Include your
new columns in the helpsheets at the end of the "Allocations of Expenses by Program Area" on each relevant
sheet. Be sure to carry over formulas and double check for accuracy.
 Helpsheet #1: Wages and Benefits

Allocation of Annual Wages and Benefits Expenses by Program

Proportion of Cost Allocation Proportion of Cost Allocation Proportion of

Proportion of Cost Allocation Proportion of Cost Allocation time to time to time on
Employee Name or ID Wages Benefits Subtotal time on SW to time to on Recycling Recycling on Recycling Recycling Yard Waste
Collection SW Collection on SW Disposal SW Disposal Collection Collection Processing Processing Collection

Employee A $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%

Employee B $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee C $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee D $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee E $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee F $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee G $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee H $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee I $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee J $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee K $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee L $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee M $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee N $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee O $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee P $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee Q $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee R $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee S $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee T $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee U $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee V $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee W $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Employee X $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Totals $0.00 $0.00 $0.00 $0.00 $0.00

$0.00
Wages and Benefits Expenses by Program Area

Cost Allocation Proportion of Cost Allocation

to time on to Proportion of Cost Allocation Proportion of Cost Allocation Proportion of Cost Allocation
Yard Waste Yard Waste Yard Waste time on to time on to time on to
Collection Disposal Disposal HHW Collection HHW Collection HHW Disposal HHW Disposal Other Other

$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%

$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 $0.00
 Helpsheet #2: Equipment Operations and Maintenance
Allocation of Annual Equipment O&M Expenses by P

Proportion Cost Allocation Cost Allocation Proportion

Fuel Repairs Parts/ Subtotal Cost Allocation to Proportion used Cost Allocation used for to Proportion used to used for Yard
Vehicle or Equipment ID Supplies Proportion used SW Collection for SW Disposal to Recycling Recycling for Recycling Recycling Waste
for SW Collection SW Disposal Collection Collection Processing Processing Collection
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00
quipment O&M Expenses by Program Area

Cost Allocation Proportion Cost Allocation

to used for Yard to Proportion Cost Allocation Proportion Cost Allocation Proportion Cost Allocation
Yard Waste Waste Yard Waste used for HHW to used for HHW to used for to
Collection Disposal Disposal Collection HHW Collection Disposal HHW Disposal Other Other

$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%

$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
$0.00 $0.00 $0.00 $0.00 $0.00
 Note: Clear the contents of unused cells or use IFERROR function to get rid of the DIV/0 error, and then the totals will populate

Helpsheet #3: Depreciation of Large Capital Expenditures

Allocation of Annual Depreciation Expenses by Program

Annualized
Purchase Price Salvage Value** Depreciation Cost of Cost Proportion Cost Proportion Cost Proportion
Expected Life in Asset Cost Allocation Proportion
Allocation used for Allocation to used for Allocation to used for Yard
Expenditure Description Proportion used for to used for SW
Years (from time of SW Collection SW Collection to SW
Disposal Recycling Recycling Recycling Recycling Waste
purchase) Disposal Collection Collection Processing Processing Collection

#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%

#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%

Total Annualized
Capital Expenditures #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0!

** The expected price to be received at the time the local government sells the asset. This number will be zero if it is not expected that the used equipment will be sold in the future.
eciation Expenses by Program Area

Cost Cost
Cost Allocation Proportion Cost Proportion Allocation Proportion Allocation Proportion Cost
to used for Yard Allocation to used for to used for to used for Allocation
Yard Waste Waste Yard Waste HHW HHW HHW HHW Other to
Collection Disposal Disposal Collection Collection Disposal Disposal Other

#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%

#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%
#DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0.00%

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

 Note: Clear the contents of unused cells or use IFERROR function to get rid of the DIV/0 error, and then the totals will populate
Helpsheet 4: Amortization of Future Outlays
Allocation of Annual Amortization Expenses by

Estimated Time Annual Cost Cost Allocation Proportion Cost Allocation

Description of Future Outlay Estimated Cost Amounts Previously Amortization Costs Until Purchase Amortization Proportion Allocation to Proportion Cost Allocation to Proportion used
($)* Amortized ($) Remaining ($) used for SW for Recycling to used for to
(Years) Expense ($) used for SW SW SW Disposal Recycling Recycling Recycling
Disposal Collection
Collection Collection Collection Processing Processing

$0.00 #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0!

$0.00 #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0!
$0.00 #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0!
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Totals $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
* Expressed in current year dollars. #DIV/0!
nual Amortization Expenses by Program Area

Cost Cost
Proportion Cost Proportion Cost Proportion Allocation Proportion Allocation Proportion Cost
used for Allocation to used for Allocation to used for to used for to used for Allocation
Yard Waste Yard Waste Yard Waste Yard Waste HHW HHW HHW HHW Other to
Collection Collection Disposal Disposal Collection Collection Disposal Disposal Other

0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%

0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%
0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0% #DIV/0! 0%

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

 Helpsheet 5: Non-Fee Based Revenues It is also an option to exclude recycling revenues entirely from FCA, especially in a down market, and use any revenues for program improvements.

ISWM By-Products/Marketable
Annual Revenues % Revenue $ Revenue % Revenue $ Revenue % Revenue $ Revenue % Revenue % Revenue
Materials (Not all may be generated $ Revenue
from sale of Allocation to Allocation to Allocation to Allocation to Allocation to Yard Allocation to Yard Allocation to Allocation to
by your government, and you may Allocation to HHW
materials Solid Waste Solid Waste Recycling Recycling Waste/Composting Waste/Composting HHW Other
need to add others)

0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%

0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Other - add rows if necessary $0.00 0% $0.00 0% $0.00 0% $0.00 0% $0.00 0%
Total $0.00 $0.00 $0.00 $0.00 $0.00

$0.00
 $ Revenue
Allocation to
Other

$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00 0%
$0.00