Today's municipal solid waste (MSW) management systems are more complex than ever. With each passing year, the number of options available for managing MSW continues to grow. Cities and counties now offer a range of collection programs, from household hazardous waste drop-off sites to curbside collection of garbage, recyclables, yard trimmings, and white goods. These programs use a variety of facilities, including material recovery facilities, compost sites, waste-to-energy plants, and municipal landfills. With the growing complexity of today's waste management systems, solid waste managers find it increasingly difficult to track and evaluate the costs and benefits of their operations. Tracking costs is particularly important, however, given the rising costs of waste management services. In fact, failure to develop adequate cost data can have serious consequences. Without full cost information, for example, agencies might reject potentially cost-effective options or overlook opportunities to expand recycling and waste reduction programs. To help municipalities improve the cost effectiveness of their solid waste programs, the U.S. Environmental Protection Agency (EPA) promotes the use of full cost accounting (FCA).