ECONOMIC ESSENCE AND EVALUATION OF BIOMASS OF MUNICIPAL WASTE

Author:

MALEI E.1ORCID,TRUBOVICH R.1ORCID

Affiliation:

1. Euphrosyne Polotskaya State University of Polotsk

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.

Publisher

Polotsk State University

Reference3 articles.

1. Соуфера, С. Биомасса как источник энергии / С. Соуфера, О. Заборски ; под ред. Я.Б. Черткова. – М. : Мир, 1985. – 368 с.

2. Ришар, Ж. Бухгалтерский учет: теория и практика : [пер. с фр.] / Ж. Ришар ; под ред. Я.В. Соколова. – М. : Финансы и статистика, 2000. – 158 с.

3. Ягодин, Б.А. Агрохимия / Б.А. Ягодин, Ю.П. Жуков, В.И. Кобзаренко ; под ред. Б.А. Ягодина. – М. : Колос, 2002. – 584 с.

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