Accounting & Bookkeeping ยท KBLI 38120

Hazardous Waste Accounting

B3 waste collection and management companies operate under strict KLHK regulations with special accounting: environmental liability provision, landfill ARO, and compliance cost tracking. Arunika Consulting helps waste companies prepare compliant books.

What usually goes wrong

  • Environmental Provision

    Environmental restoration estimates from the start of operations.

  • ARO for Landfill

    Decommissioning and closure obligations.

  • Compliance Tracking

    Permit, monitoring, reporting costs for ESG.

What we do

  1. 01

    Provision Modeling

    Based on waste volume and restoration cost per ton.

    • Adequate provision
    • ESG compliant
  2. 02

    ARO Accounting

    Capitalization and amortization over facility life.

    • Complete ARO recording
  3. 03

    Cost Accounting

    Per waste stream costing.

    • Clear margins

Related regulations

  • PSAK 57

    Provisions

    Environmental recovery obligations from B3 waste collection

  • PSAK 16

    Fixed Assets

    Capitalization of waste treatment facilities

  • PSAK 1

    Financial Statement Presentation

    Environmental liability disclosure

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How is environmental provision calculated?

Based on estimated waste volume ร— restoration cost per ton, including groundwater monitoring, soil remediation, landfill closure, and 30-year post-closure care.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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