The concept of homogeneous waste. Accounting for returnable production waste in accounting. Stages of waste disposal from enterprises

In this article we will look at accounting for returnable production waste. Let's find out what is considered waste. Let's figure out how the types of waste differ. Let's talk about what documents are used to document waste in a warehouse.

Any company engaged in production inevitably generates waste of various types. Some of them are later put back into use, others are sold, and others are not to be used. In order to correctly process their capitalization, further use or sale, as well as not make mistakes in calculating taxes, an accountant needs to arm himself with accurate knowledge. We will talk about what types of waste are, how they differ, what documents are processed and how they affect taxation.

What is waste?

Waste at a production enterprise can be things that have completely or partially lost their consumer properties.

These include:

1. Residual raw materials;
2. Own products;
3. Semi-finished products;
4. Materials;
5. Inventory balances;
6. Heat carriers.

They are divided into two groups:

• returnable waste;
• irrevocable.

Important! Returnable waste must be distinguished from all types of materials, distinguished from related products and other assets, since the correct calculation of cost, and, consequently, the tax base, depends on such differentiation.

How are the types of waste different?

The separation of irretrievable and returnable waste is carried out according to their characteristics:

Important! When calculating profit from the amount of expenses related to material, it is necessary to subtract the amount of returnable waste, and, on the contrary, add waste classified as irrevocable to them.

Returnable waste also has subtypes.

They are divided into:

• used - those that are consumed by the company in production operations;
• unused - those that may be useful for household needs or for sale to other enterprises.

What documents are used to document waste in a warehouse?

Those wastes that are identified during the manufacture of products must be:

• counted and weighed;
• delivered to the warehouse.

For delivery and registration of arrival at the warehouse and sale, the following documents are used:

Important! These documents are the basis on which costs and expenses are reduced in accounting and tax accounting, respectively. The storekeeper does not indicate the value of the capitalized assets; this is subsequently done by the accounting department by filling out the appropriate columns based on the calculation of the cost of expenses incurred.

All accounting documents must contain information about expenses.

Such data includes:

1. Amount of waste;
2. Units in which they are measured (pieces, kg, m, sq.m);
3. Price.

Important! Since 2013, organizations can use documents developed by them independently, but subject to their mandatory approval by the manager and indication of the necessary details - those that comply with the requirements of accounting legislation.

Accounting for waste at OSNO

Important! Every day, the accounting service should receive reports from the warehouse manager (another warehouse employee), compiled on the basis of movement through the warehouse, among other goods and materials and waste related to returnables, for the previous day.

The wiring looks like this:

• D 10-6 K 20 – waste arrived;
• D 20 K 10-6 – waste is again put into production.

Entries reflecting income from sold returnable waste, classified as other, will be as follows:

• D 62 K 91-1

When the cost of waste at which it is accepted for accounting is written off, this is reflected by the posting:

• D 91-2 K 10-6

Example

Sunflower LLC gives a “second life” to oil sludge that has accumulated in tanks during storage. The production process covers the 1st quarter of 2017. The warehouse recorded the receipt of sunflower oil from production. Its cost was 140,000 rubles. 400 kg of sludge, defined as returnable waste, are taken into account at 6 rubles per kilogram. Then they were put back into production. As a result, oil was produced at a cost of 175,000 rubles. It contains returnable waste in the amount of 2,400 rubles (6 rubles x 400 kg). Income after the sale of products amounted to 225,000 rubles. It includes VAT - 34,322 rubles.

Postings according to OSNO

In the table we look at the contents of the operations:

Returnable waste must be received by the accounting service exactly at the moment when it is identified - at the end of the product manufacturing process.

Important! Waste classified as returnable can lead to a decrease in the value of only those material assets during the production of which they arose.

Reflection in tax accounting

When recording the movement of returnable waste in tax accounting, you must be guided by the following instructions of the Tax Code of the Russian Federation:

1. When using the accrual method, the cost of waste, defined as returnable, reduces the organization’s costs in the tax period corresponding to the tax period of their secondary receipt into production.;
2. It should be taken into account that the day on which they were actually used (re-entered into production or on sale) is not taken into account;
3. It is also necessary to remember that when calculating income tax, when total expenses are reduced by returnable waste, it is necessary to document them accordingly using the above registers.

Important! Returnable waste in both types of accounting has the same reflection: their receipt is recorded on the day they appeared, and the decrease in the cost of products occurs in the same tax period.

How waste is valued in accounting

Important! Accounting legislation gives the company the right to use any of the methods by which waste is assessed, regardless of its future purpose (sale or release into production). In this case, it is necessary to prescribe the methodology by which the price is determined in the accounting policy.

Inventory accounting, as defined by the guidelines for inventories, is carried out according to:

1. The price at which they can be used;
2. Selling price.

Important! If accounting uses the price of waste that corresponds to the possible or estimated selling price, then a situation may arise when the price changes upon sale. In this case, no adjustment is made for the resulting difference. In this case, the company either has other income or a loss.

Valuation in tax accounting

The Tax Office points out that there are two ways to assess waste:

1. At the possible price of use in production, which is lower than that of the source material;
2. At the market price when the waste is intended for sale.

Important! Tax accounting differs from accounting in that the former depends on the valuation of waste on how it will be used in the future. As in accounting, in tax accounting, if the actual sale price is not identical to the capitalization price, it is not revalued.

Accounting under a simplified taxation system

Income minus expenses

1. When paying a single tax according to the “Income minus expenses” scheme, the enterprise’s costs must be reduced by the amount of returnable waste when they are put back into production;
2. When returnable waste is sold, the single tax base increases. At the same time, they are taken into account as expenses.

Income

1. If tax is applied to the “Revenue” object, then returnable waste when it is shipped to production is not subject to taxation;
2. If a sale occurs, the single tax base increases.

Important! There is no value added tax on returnable waste sold to another company under the simplified tax system.

Accounting for a single tax on imputed income

Unlike accounting for returnable waste under the main taxation system, an organization that pays a single tax on imputed income, according to the Tax Code of the Russian Federation, cannot sell goods that it itself produces. Returnable waste also falls under this rule. Such an enterprise can sell only purchased goods at retail using the UTII system. If an enterprise produces products on UTII, then in this case it needs to organize separate accounting:

• When combining “imputation” and the main system - separate accounting for UTII, profit and VAT;
• When combining “imputed” and “simplified” - accounting for UTII and tax according to the simplified tax system.

Accounting for returnable production waste: questions on returnable waste

Question No. 1. Can usable spare parts remaining after the repair of fixed assets be classified as returnable waste?

Answer: No, it is not possible, just like other values ​​that can be used after repair, reconstruction and modernization of the OS.

Question No. 2. Is it possible in accounting to evaluate returnable waste using methods other than those noted in the methodological recommendations?

Answer: There is a method for assessing reserves according to IFRS (in force in Russia since 2011). This is the use of the lesser of: 1. cost and 2. net sales estimate (estimated selling price minus costs to complete the production process or sale). It is subject to application provided that it is indicated in the company’s accounting policies.

Question No. 2. Is it possible to use the estimated selling price for tax accounting?

Answer: Yes, as a rule, tax authorities do not object to this.

Question number 4. How to calculate the reduced valuation of materials required to use Answer: Tax Code when reusing waste in the production process when calculating profit?

The reduced valuation of waste is determined by the accounting department of the enterprise on the basis of data from economic services, taking into account their variety, the specifics of technical processes, and the usefulness of materials.

Removal, processing and disposal of waste from hazard classes 1 to 5

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Any production has certain associated problems and consequences, namely industrial waste. For example, a cosmetics manufacturing plant must dispose of liquid waste after making products. The massive scale of such disposal is dangerous for the environment and climate. How to solve environmental problems of this kind? Of course, following the algorithm established for such a case, you need to start with actions to eliminate labor from enterprises.

Industrial waste is the remains of solid, liquid or gaseous substances of natural or anthropogenic origin; the composition can be variable. Some part can be used for other technological processes that are carried out on the basis of low-quality raw materials. That portion of substances that cannot be recycled becomes irretrievable loss and is transported to special landfills.

Characteristics of industrial waste

Industrial waste is classified according to its state of aggregation, sources of formation, possibility of further use, hazardous qualities and work properties.

The substances obtained as a result of production are systematized in accordance with the Federal Classification Catalog of Waste (FKKO), where each type of waste is assigned a specific digital code.

In accordance with the individual FKKO number, industrial waste from enterprises is collected, removed, processed or buried.

State of aggregation

All substances obtained during the production process are divided into three states of aggregation: gaseous, liquid and solid industrial waste from enterprises. The physical state of a substance, its initial composition and properties determine the conditions for possible disposal.

Sources of education

The classification of industrial waste according to the source of generation is based on the industry sector.

This may include all types of industrial production:

• Lightweight
• Heavy
• Chemical
• Metallurgical

Construction organizations are the main polluters of the atmosphere. If the waste contains mercury, the danger increases when the outer shell is damaged.

Suitability for further use or recycling

Based on the factor of further suitability, waste from enterprises is divided into valuable raw materials, which are put into a new process if the technologies for processing industrial raw materials provide for them and are not suitable for reuse. Strictly speaking, the types of waste are determined taking into account their composition, operating properties and the specifics that distinguish the plant.

Hazard classes

According to the degree of negative impact on the environment, industrial waste is divided into 5 hazard classes:

The complex composition and properties of medical preparations, liquid residues of paint and varnish products, as well as cosmetics, are hazardous to the environment if they end up in wastewater. The composition of medical waste makes it possible to differentiate possible risks, but in any case, collection should be carried out using special containers on an area with a hard surface and a canopy.

The procedure for recycling industrial waste materials

Special technologies have been developed for the disposal of various types of industrial waste. The implementation of the task begins with the organization of a warehouse or site where collection and sorting will be carried out from enterprises.

Then it is necessary to conclude an agreement for the removal of waste. If construction work is involved, then the removal will be large. At this stage, raw materials are divided into recyclable materials and irrecoverable losses. In the first case, waste is sent to processing plants and undergoes appropriate technological processes depending on the type of raw material.

In this way, intermediate raw materials are obtained, which are then used in the production of various products, biogas, and organic fertilizers. Food waste types can be disposed of by enterprise employees. In this case, they will be used to feed livestock. Building materials can be useful for rebuilding residential premises and private houses. Waste that cannot be useful will be disposed of in a landfill.

Alas, despite technological progress, many liquid wastes still flow down the river to other bodies of water. If the types of reservoirs are closed, then this is fraught with the gradual disappearance of living creatures, but if there is a current, then there is a danger of spreading along the river. Careless manufacturers neglect environmental requirements, but can legally pay a serious price for this.

Features of export

The removal of industrial waste can only be carried out by those companies that have a special license for this type of activity and vehicles that meet safety requirements.

Each organization where waste is accumulated is obliged to ensure its sorting in accordance with the level of hazard, compile a register of the generation of all types of waste, as well as waste passports with individual digital codes, which provides a special document on the classification of waste from enterprises (FKKO).

Further, the responsibility for performing safe transportation rests with the company that has access to this type of activity. All work is carried out using specialized equipment. For highly toxic substances, sealed containers are used. Waste from enterprises that is not subject to further use is delivered to specialized landfills where they are buried.

Recycling supervision

To prevent environmental pollution from industrial waste from reaching critical levels, the process of collection, removal, storage, processing and disposal of waste is legally controlled at the production, public and state levels.

The responsibility of the Federal executive authorities is to control and ensure the timely and high-quality implementation of the following tasks by public utilities, self-government bodies, and licensed companies:

• Strict compliance with sanitary and environmental standards and requirements in the field of all activities related to the collection, storage, transportation and disposal of industrial waste.
• Organization of activities that help reduce the amount of unusable waste that can be rationally used as valuable recyclable materials.
• Identifying waste reporting violations and bringing those responsible to justice.
• Regular verification of licenses of organizations that carry out removal, storage and disposal of waste.

The problem of ecology is of concern not only to the state authorities, therefore legal entities that carry out activities for the disposal of industrial waste are obliged to carry out control and ensure compliance with sanitary and environmental standards.

Public associations and citizens also have the right to monitor compliance with standards at the legislative level. Only comprehensive work will minimize waste processing problems and comply with the maximum amount of toxic industrial waste accumulation, without causing serious damage to the environment.

Moscow is the largest industrial city. Every year, industrial enterprises produce more than 6 million tons of industrial waste, most of which must be destroyed and recycled. A small part poisons the air, soil, and water bodies.

Recycling and disposal of production waste is a mandatory procedure because:

1. Harmful rodents and insects, which are carriers of various diseases, breed in landfills.
2. Rotting industrial waste makes the soil unsuitable for sowing.
3. Long-term decomposition of construction and plastic waste causes an imbalance in the ecological balance.

To prevent such situations, the removal and disposal of industrial waste should be regularly organized. This work is trusted only to specialized enterprises that have permission to collect and dispose of waste.

Types of industrial waste

• Petroleum products, technical oils;
• – residues that appear during the purification of wastewater from galvanic baths;
• , different types of adhesives, epoxy resins, plastics;
• Wood waste, including dust, sawdust, shavings, etc.;
• Paper, cardboard, other types of waste paper;
• Rubber sludge, emulsions, ;
• , electrical equipment.

Disposal of industrial waste of any type must be carried out in compliance with safety, environmental and sanitary standards. Every industrial enterprise must necessarily destroy production waste. Otherwise, the company faces a large administrative fine.

Industrial waste disposal in Moscow and the Moscow region

Our company offers processing and disposal services for industrial waste. We have extensive experience in this area. Over the years, we have served a huge number of enterprises in the capital and region. We serve on a one-time or long-term basis. All actions are carried out only on the basis of a signed agreement, which states the obligations of the parties. Regular customers can count on discounts.

Our fleet includes machines and equipment designed to destroy hazardous waste from enterprises. Each client is supervised by a personal manager who controls the process of collecting, transporting, destroying or recycling waste. We have a license from Rosprirodnadzor for our work, which allows us to disinfect and recycle waste of any class. At the moment we can accept more than 400 types of waste. We work with the provision of acts and other documents.

Stages of waste disposal from enterprises

Disposal of waste from the enterprise is carried out taking into account the requirements of the law. Before processing, waste is subject to thorough analysis to accurately determine the hazard class. Based on the results of the work, a follow-up action plan is prepared, which may include:

• collection of industrial waste in containers selected depending on the hazard category;
• delivery to specialized landfills equipped with equipment for destruction and processing;
• destruction of waste in accordance with regulations.

After completion of the work, the client receives reports and other documents that must subsequently be submitted to regulatory environmental and sanitary organizations.

Cost of services

The cost of neutralizing and processing industrial waste is calculated individually, as it depends on the following factors:

• industrial waste hazard class;
• remoteness of the service location;
• urgency of work;
• number of employees involved;
• the need to provide additional services.

For regular customers we make individual prices and guarantee prompt service.

Contact our specialists by phone, email or through a special form on our website. You will receive comprehensive advice on the services offered and prices.

Still have questions? We will be happy to answer them

Types of production waste

Depending on the state of aggregation, waste is divided into solid and liquid, and according to the state of education - at industrial, formed during the production process, biological, generated in agriculture, household, radioactive. In addition, waste is divided into flammable and non-combustible, compressed and non-compressible. Depending on toxicity, waste is divided into extremely hazardous, highly hazardous, moderately hazardous, low-hazardous, and non-toxic.

Use and recycling of industrial waste

Waste that can later be used in production is classified as secondary material resources. To fully utilize waste as secondary raw materials, their industrial classification has been developed, which makes it possible to significantly simplify and reduce the cost of their further processing by eliminating or reducing the cost of their separation.

The first stage of waste management is its collection. After collection, waste is processed, stored or buried.

Recycling - an important stage in ensuring environmental safety, helping to protect the environment from pollution and preserving natural resources. Waste that can be useful is processed.

Warehousing and disposal of production waste

Waste that is not subject to processing and further use as secondary resources (the processing of which is complex and not economically profitable or which is available in excess) is subject to warehousing or burial in landfills and landfills.

Landfills come in different levels and classes: landfills of enterprises, city, regional. Landfills are equipped to protect the environment. Storage areas are waterproofed to prevent contamination of pound water. The nature of the landfill equipment depends on the type and toxicity class of the waste being stored.

Before disposal at the landfill, waste with a high degree of moisture is dehydrated. It is advisable to compress compressed waste, and burn combustible waste in order to reduce its volume and weight. When pressing, the volume of waste is reduced by 2-10 times, and when burned - up to 50 times. The disadvantages of combustion are high costs, as well as the formation of gaseous toxic emissions. Waste incineration plants must be equipped with highly efficient dust and gas purification systems.

One of the most difficult problems is the collection, processing and disposal of radioactive waste.

Solid radioactive waste is compressed and burned in special installations equipped with radiation protection and a highly efficient system for cleaning ventilation air and waste gases. When burned, 85-90% of radionuclides are localized in the ash, the rest are captured by the gas purification system.

To reduce their volume, liquid radioactive waste is subjected to evaporation, during which the bulk of radionuclides is localized in the sediment. Liquid radioactive waste is temporarily stored in specially equipped containers and then sent to special landfills. In order to eliminate or reduce the risk of groundwater contamination during the final disposal of liquid radioactive waste, solidification methods are used. The waste is cemented to form cement stone, bitumenized, vitrified, and vitrified waste is incorporated into a metal matrix.

Cementing - The simplest method, however, the fixation of radionuclides in the cement stone is not reliable enough, the radionuclides are washed out, and the stone may collapse over time. Bitumenization provides reliable fixation of radionuclides, but with high waste activity, a large amount of radioactive decay heat is released, and the bitumen block can melt (bitumen melting point 130°C). Vitrification - reliable, but also the most expensive method. For high-level waste the method is used inclusion of vitrified waste into a metal matrix. To do this, glass balls with radionuclides fixed in them are obtained from a glass mass obtained from liquid radioactive waste, they are poured into a matrix along with a low-melting lead-based alloy, then the container is heated, the metal is melted, and the glass balls are fixed in the metal matrix.

Disposal of radioactive waste is carried out in repositories in geological formations. Burial grounds can be installed in surface layers of soil, rock salt massifs, and crystalline rocks. They should be located in places not prone to mudflows, landslides, in seismically safe areas where there is no nearby groundwater.

A radical solution to the problems of protection from industrial waste is possible with the widespread introduction of low-waste technologies - technologies that rationally use all components of raw materials and energy in a closed cycle, i.e. the use of natural resources and generated waste are minimized. Low-waste technologies involve reducing the material intensity of products; the use of closed water supply cycles for enterprises, in which treated wastewater is recirculated into production; the use of waste generated or substances captured by gas purification to produce other products and goods.

Industrial waste (man-made waste) is the remains of raw materials, materials and semi-finished products generated during the production process, which have partially or completely lost their quality and do not meet standards. These residues, after or sometimes without pre-treatment, can be used in production or consumption, in particular for the production of by-products.

By-products are formed during the physical and chemical processing of raw materials along with the main production products, but are not the purpose of the production process. In most cases, they are commercial, they have GOSTs, technical specifications, and their production is planned by the enterprise.

Industrial waste is a consequence of imperfect technological processes, mostly unsatisfactorily organized production, as well as imperfect economic mechanisms. These include: waste generated during mechanical and physical-chemical processing of raw materials; waste generated during mining and processing of minerals; substances captured during the purification of waste process gases and wastewater.

Consumer waste (anthropogenic waste) - various, used products and substances, the recovery of which is not economically feasible. For example, worn-out or obsolete machines, industrial products (industrial consumption waste), as well as deteriorated or obsolete household and personal consumption products (household waste).

The totality of production waste (man-made waste) and consumption (anthropogenic waste), which can be used as raw materials for the production of useful products, is called secondary material resources (BMP).

Based on the possibilities of using BMPs, they can be divided into real and potential resources. Real ones include BMPs, for the use of which effective methods and processing capacities have been created, and a sales market has been provided; potential - all types of BMPs that are not included in the group of real ones. Potential BMPs also include by-products, which are currently not fully utilized and represent a reserve of material resources for industry.

Recycled raw materials resources are a quantitative expression of the volumes of specific types of secondary raw materials. These volumes do not include those production wastes that are used without treatment at the sources of their formation and are included in the internal production balance of raw materials.

Procurement of secondary raw materials - the collection, purchase, pre-processing and concentration of secondary raw materials by specialized procurement organizations or on their behalf by other organizations or citizens.

Processing of secondary raw materials is a set of technological operations for the preparation of secondary raw materials for their subsequent use.

Sorting of secondary raw materials is the division of secondary raw materials according to certain criteria into classes, groups, types.

Waste processing is the implementation of any technological operations that lead to a change in the physical, chemical or biological nature or composition of waste for the purpose of using it as material and raw materials or for the purpose of neutralization and safe disposal.

Waste disposal is the chemical, physical or biological processing of waste with the aim of eliminating or reducing its danger to people and the environment.

Waste disposal is the implementation of technological operations, including changes in state, for the storage and storage of waste, taking into account preventive measures to limit their release into the environment.

A large range of waste generated by enterprises in various sectors of the economy makes it difficult to classify, record, collect and process it.

Due to many reasons, at present, both in our country and abroad, there is no generally accepted scientific classification of solid industrial waste, covering all their diversity. The work on compiling waste inventories for enterprises, sub-sectors, industries and ministries, which began in our country in the mid-80s, remained unfinished. Existing classifications of solid waste are very diverse and one-sided

Various approaches to waste classification are based on the following classification criteria: place of waste generation (industry); stage of the production cycle; type of waste; degree of damage to the environment and human health; direction of use; efficiency of use; the amount of stock and volumes of education; degree of study and development of recycling technologies.

Thus, solid waste is classified by industry (waste from chemical, metallurgical, electrical and other industries) and by type of production (waste from sulfuric acid production, car assembly production, bearing production, etc.).

All solid industrial waste can be divided into two types: non-toxic and toxic. For the most part, solid waste is non-toxic. Examples of toxic waste include sludge from electroplating shops and pickling baths.

Waste can also be classified into metallic and non-metallic, as well as combined waste.

Non-metallic waste is divided into chemically inert (rock dumps, ash, etc.) and chemically active (rubber, plastics, etc.). Combined waste includes all kinds of industrial and construction waste.

Waste can be divided into two groups - primary and secondary.

The main waste is solid materials used directly for the manufacture of commercial products. These are metallic, metal-containing (scale, sludge, slag, etc.) and non-metallic (wood, plastics, rubber, textiles, glass, etc.) waste.

By-products include waste of technological materials and substances used or generated during technological processes. By-product waste can be solid (ash, abrasives, refractories), liquid (cutting fluids, mineral oils and other petroleum products, electroplating waste) and gaseous (off-gases).

According to the domestic standard GOST 12.1.007-76 "Harmful substances. Classification and general safety requirements", all industrial waste is divided into four hazard classes: first - extremely dangerous, second - highly dangerous, third - moderately dangerous, fourth - low-hazardous.

The presence of mercury, potassium chromate, antimony trichloride, arsenic oxide and other highly toxic substances in waste requires their classification as the first hazard class.

The presence of copper chloride, nickel chloride, antimony trioxide, lead nitrate, etc. in waste places it in the second hazard class.

The presence of copper sulfate, lead oxide, copper oxalate, and carbon tetrachloride in waste places them in the third hazard class.

Belonging to one or another hazard class is determined by calculation using a method previously approved by the USSR Ministry of Health.

Based on their physical state, waste is divided into solid, liquid and gaseous. Based on their source, waste is divided into household, industrial and agricultural. Based on their composition, waste can be divided into organic and inorganic. A special group consists of energy waste: heat, noise, radiation, electromagnetic, ultraviolet radiation, etc.

An interesting systematic classification of industrial (and moves) was proposed by the Scientific Research Institute of the General Plan of Moscow, according to which all types of waste are divided into 13 groups:

1. Galvanic and other sludges containing waste reagents and chemicals, chromium, nickel, cobalt, zinc, lead, acidic and alkaline waste from chemical production, inorganic substances.

2. Sewage, water supply and oil-containing sludge from industrial wastewater generated at treatment facilities in industrial areas.

3. Oil waste, flammable liquids (flammable liquids), cutting fluids (coolants), bottoms, waste from the paint and varnish industry.

4. Waste of plastics, polymers, synthetic fibers, non-woven synthetic materials and compositions based on them.

5. Waste of rubber products, tires, etc.

6. Wood waste.

7. Waste paper.

8. Waste of ferrous and non-ferrous metals and alloy steels.

9. Slag, ash, dust (except metal).

10. Food waste (waste from food, meat and dairy and other industries).

11. Light industry waste.

12. Glass waste.

13. Construction industry waste.

2.1. Classification of industrial waste by type

The classification makes it possible to determine the routes for further movement of waste (disposal at the place of generation, transfer to other enterprises, removal to a landfill, discharge into sewers, incineration, etc.). Based on this classification, a general scheme has been developed for the centralized collection, removal and processing of industrial waste for use as secondary raw materials and to prevent their negative impact on the environment.

It is convenient to classify secondary material resources according to the source of formation and direction of use.

Other principles of waste classification are also possible. For example, when developing and designing technological schemes for recycling industrial waste, it is convenient to use a classification based on the technology of their processing.

2.2. Waste generation volumes in industry

The sequence of formation and possible ways of waste disposal in

The generation of production waste occurs at all stages of the movement of raw materials: from the moment of its extraction, when it is still a natural resource, to the end of the operation of the product made from it.

According to data for 1997, the energy industry is in the lead in the total volume of emissions of pollutants into the atmosphere - 27.2%. The next places are occupied by non-ferrous and ferrous metallurgy - 22.8 and 15%, respectively, then the oil production and oil refining industry - 8.4 and 5.2%, respectively. The largest polluters of the hydrosphere are energy, woodworking and chemical industries - 18.07; 18.04 and 18.02%, respectively, metallurgy - 15.23%, mechanical engineering - 8.45%, coal industry - 8.51%.

In 1997, the volume of toxic waste generated amounted to 89.4 million tons, which was almost twice the volume of recycled and neutralized waste. The main industries that produce toxic waste are metallurgy, energy, chemistry and petrochemicals. Their total contribution to the total volume of waste is almost 80%. The range of waste is so large that their full list is sometimes known only to a narrow circle of enterprise specialists.

The machine-building complex is the largest industrial formation, including heavy, energy, automotive, tractor, agricultural, chemical, oil, construction, road, municipal engineering and other industries.

Mechanical engineering enterprises are most often located in large cities, and their harmful emissions into the environment have a particularly adverse effect on public health.

Mechanical engineering pollutes the water basin with wastewater from pickling and galvanizing shops. A significant amount of pollutants are discharged with wastewater: petroleum products, sulfates, chlorides, cyanides, nitrogen compounds, salts of iron, copper, zinc, nickel, chromium, molybdenum, phosphorus, cadmium and other compounds.

The largest volumes of contaminated wastewater in 1997 fell on the share of the following giants of the domestic automotive industry, million m3/year: 35.6 - KamAZ; 43.0 - ZIL; 26.8 - VAZ; 21.6 -AMO ZIL.

In 1997, engineering enterprises emitted more than 600 thousand tons of pollutants into the atmosphere. The catch of pollutants in the engineering complex (45.8%) is significantly lower than the average for Russian industry (80.2%). ...

The main sources of air pollution at engineering enterprises are foundries, machining shops, welding and painting shops.

Emissions of the complex enterprises into the atmosphere are characterized by the presence of carbon monoxide, sulfur dioxide, various types of dust and suspended solids, nitrogen oxides, xylene, toluene, acetone, gasoline, butyl acetate, ammonia, ethyl acetate, sulfuric acid, benzene, manganese compounds, chromium, lead and etc.

The complex has a significant share in the emission of hexavalent chromium, one of the most dangerous pollutants, into the atmosphere - 137.9 tons, or 43% of the emission of the entire industry.

Cities such as Togliatti, Chelyabinsk, Yekaterinburg and others, where the share of enterprises in the complex is decisive, are included in the list of Russian cities with the highest level of air pollution.

One of the most large-tonnage waste from engineering enterprises is scrap metal (75% of the total amount of generated waste). This is a ready-made secondary raw material, the processing of which is established either at the same factories, if they have their own foundry, or at metallurgical or neighboring machine-building enterprises. In addition to scrap metal, these industries generate waste paper, wood, mineral oils, rubber, plastics, and sludge.

Including more than 700 industrial enterprises with fairly developed and diverse production technologies, mechanical engineering has a significant impact on the state of the natural environment.

Significant production volumes and a decisive position in the social life of cities place enterprises of the mechanical engineering complex as a priority in terms of comprehensive solutions to environmental problems.

The chemical industry, due to the wide variety of technological processes, is one of the most difficult to deal with generated waste. Sources of harmful emissions are enterprises that produce acids - tires and rubber products, phosphorus, plastics, dyes, detergents, mineral fertilizers, and

Chapter 2. Waste - a source of secondary material resources, oil cracking is also carried out. Industry enterprises annually emit more than 456 thousand tons of pollutants into the atmosphere alone. More than 1.3 billion m3 of polluted wastewater containing petroleum products, nitrates, chlorides, sulfates, phosphorus, cyanides, cadmium, cobalt, manganese, copper, nickel, mercury, lead, chromium, zinc, etc. are discharged into natural reservoirs. The annual generation of solid waste is about 70 thousand tons, of which no more than 30% is used.

The main solid waste at chemical industry enterprises is ash, sludge, paper, metal, polymer materials. Waste from this industry often poses a danger during its processing, since it is not always physically and chemically stable, and many of it is toxic. Their processing requires special technologies. Large amounts of phosphogypsum, lime, gypsum and other solid waste are disposed of in landfills. In recent years, there has been a slight decrease in the volume of harmful emissions, which is adequate to the decline in production.

The food industry pollutes water bodies with organic substances, sulfates, phosphates, nitrates, alkalis and acids.

About 60% of waste from food industry enterprises consists of paper, wood, metals, glass and food waste itself. The main sources of formation of harmful substances emitted into the atmosphere in the industry are: hullers, neutralizers, separators, flour silos, technological ovens, filling machines, tobacco cutting machines, perfume production lines, meat processing factories, instant coffee and chicory factories, meat and bone meal and organic based adhesives.

Food industry enterprises emit more than 224 thousand tons of harmful substances into the atmosphere, and the discharge of contaminated wastewater throughout the industry is about 116 million m3.

The composition of waste varies depending on the type of product produced and food processing technology. The volumes of waste generated are not constant and depend on the seasonal volumes of product processing. The organic nature of food products subject to rotting poses a danger of the proliferation of insects and pathogens, and therefore requires special measures to protect against them.

Light industry enterprises discharge into open water bodies more than 138 million m3 of polluted wastewater, which contains suspended substances, sulfates, chlorides, phosphorus and nitrogen compounds, nitrates, surfactants, iron, copper, zinc, nickel, chromium, lead, fluorine and other substances.

Light industry enterprises emit over 56 thousand tons of harmful substances into the atmosphere.

The main sources of air pollution in the industry are electrolysis baths, places of loading, loading and transferring raw materials, crushing and mill equipment, mixers, drying drums, scattering units, grinding machines, spinning and carding machines, equipment for dyeing products, drums for special processing of furs. fur blanks and products.

Emissions from light industry enterprises contain sulfur dioxide, carbon monoxide, solids, nitrogen oxides, gasoline, ethyl acetate, butyl acetate, ammonia, acetone, benzene, toluene, hydrogen sulfide, vanadium (V) oxide and other substances.

The wood and pulp and paper industries are among the most water-intensive sectors of the economy. The discharge of contaminated wastewater by this industry in 1997 amounted to more than 1.3 billion m3 per year. The largest polluters of surface water bodies were the Kotlas PPM (203.3 million m3), the Bratsk LPK (151.5 million m3), and the Arkhangelsk PPM (116 million m3). Contaminated wastewater from industry enterprises is characterized by the presence of harmful substances such as sulfates, chlorides, petroleum products, phenols, formaldehyde, methanol, furfural, dimethyl sulfide, and turpentine.

Enterprises in this industry emitted more than 383 thousand tons of harmful substances into the atmosphere in 1997. The most typical pollutants emitted into the atmosphere by enterprises in this industry are carbon monoxide, sulfur dioxide, nitrogen oxides, toluene, hydrogen sulfide, acetone, xylene, butyl acetate, ethyl acetate, methyl mercaptan, formaldehyde, etc.

The paper industry generates waste from the paper itself; sludge, dust, metals and other substances.