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| PMI117A - Environmental protection expenditure account by economics characteristics and by environmental domains |
| Definition |
Environmental protection includes all activities and actions that primarily aim to prevent, reduce and eliminate pollution and any other degradation of the environment. These activities and actions includes the measures taken to restore the environment after it has been degraded. Excluded from this definition are activities that, although beneficial to the environment, satisfy primarily the technical needs or the internal hygiene or safety and safety requirements of an enterprise or other institution.
Expenditures for environmental protection represents the economic resources allocated by the resident units to the environment protection.
Gross fixed capital formation (P.51g, according European System of Accounts - ESA 2010) consists of resident producers' acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.
Gross fixed capital formation in environmental protection domain are the expenditure incurred in the reference year for construction, installation and assembly works, for the purchase of machinery, means of transport, other expenses intended to create new fixed assets for the development, modernization, reconstruction of existing ones and also the value of the services related to the transfer of ownership of the fixed assets existing and of the land taken over with payment from other units (notarial fees, commissions, transportation, loading / unloading, etc.), for environmental protection domain.
Intermediate consumption (P.2, according ESA 2010) consists of goods and services consumed as inputs by a process of production, excluding fixed assets whose consumption is recorded as consumption of fixed capital. The goods and services are either transformed or used up by the production process.
Intermediate consumption of environmental protection services is that part of the total intermediate consumption used for environmental protection activities.
Compensation of employees (D.1, according ESA 2010) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period.
Compensation of employees in environmental protection domain include both the salaries and the indemnities (including lunch vouchers) and the expenditures with the insurance and the social protection, only for the staff that exploit, repair and maintain the installation, equipment and machinery for environmental protection activities.
Total output (P.1, according ESA 2010) is the total of products created during the accounting period.:
- Market output (P.11, according ESA 2010) consists of output that is disposed of on the market or intended to be disposed of on the market.
- Non-market output (P.13, according ESA 2010) is output that is provided to other units for free, or at prices that are not economically significant i.e. at prices that cover less than 50% of production costs.
- Specialised producers are those units the principal activity of which is the production of environmental protection services and the characteristic type of output is market and non-market.
- Nonspecialised producers are those units the principal activity of which is other than the production of environmental protection services, but are required to carry out secondary or auxiliary environmental protection activities in order to prevent potential environmental damage. The characteristic type of output is secondary and ancillary output.
The producers belongs to follow NACE Rev. 2 classes and divisions:
- General government, include Central and Local public administration (class 8411);
- specialised producers, include those units for that the principal activity is represented by:
- collection and treatment of sewage (Division 37);
- waste collection, treatment and disposal activities; materials recovery (Division 38);
- remediation activities and other waste management services (Division 39).
- nonspecialised producers with secondary environmental protection output, include those units for that the principal activity is represented by:
- Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres (Class 2211);
- Construction of water projects (Class 4291);
- Demolition work (Class 4311);
- Wholesale of waste and scrap (Class 4677);
- Related engineering and technical consultancy activities (class 7112);
- Other professional, scientific and technical services (class 7490).
- nonspecialised producers with ancillary environmental protection output, include those units for that the principal activity is represented by:
- agriculture (Division 01);
- forestry and logging activities (Division 02);
- economics unit from mining and quarrying (Divisions 05-09), manufacturing (Divisions 10-33), electricity, gas, steam and air conditioning supply (Divisions 35); water collection, treatment and supply (Divisions 36); construction (Divisions 41-43) and land transport and transport via pipelines, water transport, air transport (Divisions 49-51) and research and development (Division 72).
Classifications used:
NACE Rev. 2 - European Classification of Economic Activities
CEPA 2000 - Classification of Environmental Protection Activities and Expenditure
COFOG - Classification of the Functions of Government |
| Periodicity |
Annual |
| Data sources |
Environmental Protection Expenditure Account (EPEA) details |
| Last update |
MAR 27, 2024 |
| Observations |
For non-specialized producers with secondary and auxiliary environmental production for year 2017, the CANE Rev. 2 classes were included 7112 and 7490 and division 72. |
| Responsible person |
Celeapca Elena Simona, e-mail: elena.celeapca@insse.ro, extension 2339 |
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