Valuation of Landfill Closure Costs

ESS has developed a unique General Landfill Closure Costing Model (GLCCM) to estimate the final rehabilitation and closure costs for general landfills, including planning for closure, physical rehabilitation and closure, as well as post-closure monitoring and maintenance. The GLCCM covers closure-related costs stretching over a 33-year period. The GLCCM standardises the valuation of landfill closure costs between different landfills and for the same landfill over time.

The GLCCM was developed in cooperation with Jones and Wagener Consulting Civil Engineers (Pty) Ltd, a company that is actively involved in rehabilitation and closure of landfill sites. The GLCCM is based on the Minimum Requirements for Waste Disposal by Landfill of the Department of Water Affairs (1998), as amended by more recent regulations. The GLCCM provides a reliable best possible estimate of closure costs in terms of paragraph .43 of GRAP 19 Provisions, Contingent Liabilities and Contingent Assets and paragraph 36 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

ESS has since 2011 successfully applied the GLCCM to 59 landfills controlled by 24 municipalities or other entities.

The GLCCM is now also available in a software version that can be obtained at an annual license fee. Users of the software version will be more hands-on involved in capturing the information in the model but will have access to training and quality control support by ESS.

Training and Consulting Professionals