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Assessing Cost Recovery

A New Comparative Framework in Line with WFD Article 9

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Britta Ammermüller

This study proposes a comparative accounting framework for assessing cost recovery of water supply and sewerage services for households and agriculture in line with the requirements of Article 9 of the EU Water Framework Directive (WFD). It provides an integrative analysis of the partly contradictory objectives of Article 9 and the Directive’s approach to cost recovery. The book defines cost categories and accounting guidelines in line with the specific requirements of WFD Article 9. On this basis, an integrative framework for analysing different financing schemes for water services provision and their compliance with the objectives of Article 9 is developed, along with a pragmatic approach for the incorporation of environmental and resource costs in the overall cost recovery analysis.

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List of Fact Sheets 15

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15 List of Fact Sheets Fact Sheet 1: Operation and maintenance costs ...................................... 167 Fact Sheet 2: Depreciation ....................................................................... 170 Fact Sheet 3: Opportunity cost of capital ................................................. 173 Fact Sheet 4: Administrative costs ........................................................... 176 Fact Sheet 5: Other direct costs ............................................................... 179 Fact Sheet 6: Revenues collected through endogenous revenue components ........................................................................ 182 Fact Sheet 7: Revenues collected through exogenous revenue components ........................................................................ 185 Fact Sheet 8: Rough analysis for detecting Type I EC ............................... 192 Fact Sheet 9: Identifying Type II EC .......................................................... 196 Fact Sheet 10: Rough analysis of resource costs stemming from ecosystem services ............................................................. 202 Fact Sheet 11: Accounting for financial costs (Berlin) ................................ 269 Fact Sheet 12: Accounting for endogenous revenue components (Berlin) 280 Fact Sheet 13: Rough analysis for detecting Type I EC (Emscher) .............. 303 Fact Sheet 14: Identifying Type II EC of wastewater services provision (Emscher) ............................................................................ 310 Fact Sheet 15: Rough analysis of resource costs stemming from ecosystem services (Emscher) ............................................ 313 Fact Sheet 16: Rough analysis of resource costs through irrigation water service provision (Emilia-Romagna) .................................... 318

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