1. ‘An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms’, USEPA 742-R-95-001, June 1995.
2. ‘Management accounting is the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization and to assure appropriate use of and accountability for its resources…’ Institute of Management Accountants Statement on Management Accounting, No. 1A.
3. General and administrative costs may be pooled with sales costs (i. e., SG&A) or as part of technical, sales, and general administrative (i. e., TSGA).
4. USEPA's Pollution Prevention Benefits Manual (October 1989) introduced the terminology distinguishing among usual, hidden, liability and less tangible costs. This framework was largely adopted in Finding Cost-Effective Pollution Prevention Initiatives: Incorporating Environmental Costs into Business Decision Modeling (1994, Global Environmental Management Initiative (GEMI)), which uses the terms direct, hidden, contingent liability, and less tangible costs.
5. U. S. EPA Life Cycle Design Guidance Manual: Environmental Requirements and the Product System, EPA-600-R-92-226 (1993).