Materials Accounting
Materials accounting is the quantitative aspect of process characterization. It describes the total inputs and outputs of a given toxic in the production unit. Input data generally describes the quantity of chemical used in the production unit. Output data describes the losses as byproduct, the quantities treated on-site, and the quantities released or transferred off-site.
Materials accounting is required under TURA so that planners understand where and how the substances are used, where opportunities exist for reductions in use and to help quantify the costs of using the chemical.
Material accounting requirements under MGL 310 CMR 50.43 and 310 CMR 50.4
Material accounting must be conducted for each toxic to determine (1) the total amount, and amount per unit product used; generated as by-product and treated, disposed or released for each production unit; and (2) the expected change (increase or decrease) in the use and by-product generation, projected over two and five year periods, at both the facility-wide level and the production unit level.
The term 'materials accounting' means tracking carefully the amount and location of material entering or leaving a system, such as a production unit or the facility as a whole. A related and almost identical term is 'mass balance', which is a mathematical technique frequently used to achieve material accounting. It is based on the principle that, in a closed system, “in” must equal “out;” it often involves solving several simultaneous equations to find an unknown quantity.
In addition to facility-wide information, TURA also requires specific material accounting information about the use and byproduct generation for each toxic in each production unit. The Institute has created an easy to understand and use website on Industry Toxics Use Data
This page updated Tuesday July 20 2004