Residual Flow Accounts

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Residual Flow Accounts record in physical units of measure the supply and use of wastes as they move from the economy to the environment. Examples include emissions to air, water pollutants, and solid waste.

Residuals are the third section of the standard physical supply and use table described in the United Nations System of Environmental-Economic Accounting: Central Framework (SEEA-CF), Table 3.1, in Chapter III on Physical Flow Accounts. Residual flow accounts are treated in section 3.6 Physical Flow Accounts for Materials of the SEEA-CF. Specific coverage includes emissions to air (section 3.6.3), emissions to water (section 3.6.4), and solid waste accounts (section 3.6.5).

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