How does Sage Earth Carbon Accounting categorise usage and spend data?

Sage Earth Carbon Accounting calculates emissions using either usage data (e.g. 300 kWh of electricity) or spend data (e.g. £100 on electricity). Usage data is more accurate because it reflects actual quantities rather than estimates based on cost.

When your business activity data is added - either via a connected accounting platform or entered manually into modules, Sage Earth Carbon Accounting automatically assigns each item to the correct emissions scope, provided it’s correctly categorised. Accurate categorisation of spend and usage data ensures your carbon footprint reflects your real business activities.

If your accounting platform is connected:

Our AI model will automatically categorise transactions to the most specific level possible.
Transactions needing more detail or where AI can't categorise will appear in the “To categorise” section with a “Categorisation required” label.
Transactions categorised sufficiently by AI will appear in the “To review” section. If a more specific category is available, they’ll be marked with a “Categorisation available” label. You can review and adjust these as needed.
Usage information entered into modules helps to give a higher quality estimate of your footprint. Provided the transactions from your accounting software have been correctly categorised, this will link the spend data (£100 electricity bill) to the usage data (300 kWh of electricity) and will count it as a single business activity.

If your accounting platform is not connected, spend or usage data is entered into the appropriate module, for example Energy, and should be categorised to the most specific level possible, for example Solid Fuels > Coal > Coal (domestic).

Find out more: Modules
How our categorisation engine works

What are these categories based on?

The categories in Sage Earth Carbon Accounting are designed by carbon footprint and climate science experts to reflect the wide range of goods, services, and activities businesses pay for.

Because your carbon footprint is often calculated from your expenses, each transaction must be assigned to the correct category. For example, mislabelling an electricity payment as a water bill would lead to inaccurate emissions data.

Proper categorisation is essential to ensure your footprint reflects your actual business activities - and to get the most value from the platform.

Find out more: Optimising your accounting data for accurate categorisation

Avoiding Double-Counting with Spend and Usage Data

When your accounting platform is connected and spend data is available, it is automatically linked with matching usage data to prevent double-counting.

This link is based on exact category matches. For example, if a fuel transaction is categorised as Diesel > Diesel (average biofuel blend), the usage data entered in modules should use the same category. This ensures both spend and usage are counted as a single business activity.

Uncategorised spends

If the AI model cannot suggest a category, or if you manually remove a categorisation, the spend will remain uncategorised. These items are given a generic label, such as “Unknown electrical goods”, and will appear in the “To Categorise” tab. This prompts you to manually assign a more specific category to improve the accuracy of your carbon reporting.

Unknown categories

Sage Earth Carbon Accounting includes general “unknown” categories, like “Unknown vehicle fuel”, for cases where specific details aren’t available. These can be used when you're unsure how to categorise a transaction more precisely.

However, transactions using these categories will stay in the “To Categorise” tab. If more detailed usage data is available, inputting this data helps improve the accuracy of your carbon footprint.

Choosing an unknown category applies a less specific categorisation without specifying finer details. For example, under Vehicles > Diesel, you can select:

Diesel (100% mineral)
Diesel (average biofuel blend)
Unknown Diesel

The first two options offer precise categorisation. Selecting Unknown Diesel applies a general diesel category without identifying the specific type, which will reduce the accuracy of your carbon footprint.

When categorising transactions from your accounting platform, you may see a message indicating that more detailed categorisation is available. These transactions will remain in the “To Categorise” tab until a more specific category is selected.

Continue with selected category? Transactions with this category will be listed in the ‘To categorise’ tab. This is because there are more detailed category options available. You can continue, but we recommend refining your selection for better accuracy.

While unknown categories (e.g. “Unknown fuel type”) are available when categorising accounting data, they’re not always available in Modules. Modules follow a more structured input process and may exclude “Unknown” options - especially if:

The module is designed to collect more specific data
The parent category isn’t relevant to that module’s emissions calculation

Using specific categories wherever possible helps improve the accuracy of your carbon footprint.

Capital Goods

Items marked with an asterisk * in the sections below can be selected as capital goods. Capital goods are physical assets that a business purchases and uses to produce goods or services, and which are not consumed or sold directly in the normal course of business. Instead, they are used over time and typically classified as fixed assets.

List of categories

Select a module to expand the section and view its subcategories.

Tip: To search for keywords in these sections, press CTRL+F or Command+F.

Energy

Consumption of electricity, gas or other fuels for business operations.

Find out more: The Energy module

Biofuels

Consumption of liquid biofuels that are derived from renewable biological sources, primarily biomass.

Avtur	Sustainable aviation fuel derived wholly from biomass.
Biodiesel (for stationary combustion	Renewable fuel exclusively derived from common natural oils (example: vegetable oils).
Biodiesel (HVO)	Hydrotreated vegetable oil (HVO), often used to replace fossil fuels like diesel in vehicles and machinery.
Bioethanol	Renewable fuel derived from common crops such as sugar cane and sugar beet.
Biomethane	Biomethane (compressed): Purchase of compressed biomethane. Biomethane (liquified): Purchase of liquified biomethane. Unknown biomethane: Purchase of biomethane, but its compressed or liquified state is unknown.
Biomethane (biopropane)	Biomethane is a purified version of biogas produced by anaerobic digestion.
Development diesel	Diesel derived from sustainable wastes and residues, excluding used cooking oil and tallow.
Development petrol	Diesel derived from sustainable wastes and residues, excluding used cooking oil and tallow.
Methanol	Renewable form of methanol produced by anerobic digestion.
Off road biodiesel	Biodiesel for use off road, like in agricultural settings.
Unknown biofuel	Generic category for the consumption of liquid biofuels, where the fuel type is unknown.

Biogas

Consumption of gaseous biofuels that are derived from renewable biological sources, primarily biomass.

Biogas	A gas obtained from anaerobic digestion of organic materials such as sewage and food waste.
Landfill gas	Gas collected from a landfill site.
Unknown biogas	Generic category for the consumption of gaseous biofuels, where the fuel type is unknown.

Biomass

Consumption of solid biofuels that comprise of natural fuel sources such as wood.

Grass and straw	Grass or straw for burning.
Wood chips	Wood chips for burning.
Wood logs	Wood logs for burning.
Wood pellets	Compressed low-quality wood such as sawdust and shavings made into pellet form.
Unknown biomass	Generic category for the consumption of solid biofuels, where the fuel type is unknown.

District cooling

The purchase of chilled water through a district cooling system.

District heating

The purchase of hot water or steam through a district heating system.

Dual fuel

Payment for electricity and gas using a dual-fuel tariff.

Electricity

Electricity consumed through the UK national grid. Does not include generating your own electricity.

Gaseous fuels

Purchase and use of gaseous fuels, like propane, natural gas, and liquified petroleum gas.

Butane	Purchase of butane gas.
CNG	Purchase of compressed natural gas (CNG).
LNG	Purchase of liquified natual gas (LNG).
LPG	Purchase of liquified petroleum gas (LPG).
Natural gas	Natural gas (mineral blend): Natural gas delivered through cylinders or a private storage facility instead of a pipeline. Natural gas (via pipeline): Natural gas delivered through a pipeline such as the UK gas network. Unknown natural gas: Natural gas, where the method of delivery is unknown.
Other petroleum gas	Other petroleum gases, which are not listed, like ethane and other specialised hydrocarbon gases.
Propane	Purchase of propane gas.
Unknown gaseous fuels	Generic category for the consumption of gaseous fuels, where the fuel type is unknown.

Liquid fuels

Purchase and use of liquid fuels, ranging from marine fuel oil and aviation turbine fluid to aromatic extracts and more.

Aviation spirit	Fuel for piston-engined aircraft, a high-octane petrol.
Aviation turbine fuel	Fuel for turbo-prop aircrafts and jets.
Burning oil	Burning oil, also known as kerosene, is used for heating and lighting.
Fuel oil	Used as fuel in furnaces and boilers of power stations, as well as in industrial heating systems and ships.
Gas oil	Gas oil, also known as red diesel, is used in diesel engines and heating systems.
Lubricants	Waste petroleum-based lubricating oils recovered for use as fuels.
Marine fuel oil	Marine fuel oil is used in marine vessels.
Marine gas oil	Marine gas oil (MGO), also known as distillate fuel or bunker fuel, is used in marine vessels.
Naphtha	A product of crude oil refining, often used as a solvent.
Processed fuel oils - distillate oil	Waste oils meeting the 'distillate' oil definition contained in the standard BS 2869:2006.
Processed fuel oils - residual oil	Waste oils meeting the 'residual' oil definition contained in the standard BS 2869:2006.
Refinery miscellaneous	Includes aromatic extracts, defoamer solvents and other minor miscellaneous products.
Waste oils	Recycled oils outside of the waste oils defined in the standard BS 2869:2006.
Unknown liquid fuels	Generic category for the consumption of liquid fuels, where the fuel type is unknown.

Solid fuels

Purchase and use of solid fuels like coal or petroleum coke.

Coal	Coal (domestic): Purchase of coal, where it is used domestically. Coal (electricity generation - home produced): Purchase of coal, which was mined in the UK and is used in a power station to generate electricity. Coal (electricity generation): Purchase of coal, where it is used in a power station to generate electricity. Coal (industrial): Purchase of coal, where it is used in sources other than power stations and domestic use. Unknown coal: Purchase of coal, where how it is to be burnt is unknown.
Coking coal	Coking coal is generally used as a heating fuel or as a reducing agent in blast furnaces.
Petroleum coke	Petroleum coke is generally used in cement manufacture and power plants.
Unknown solid fuels	Generic category for the consumption of solid fuels, where the fuel type is unknown.

Vehicles

Purchase of vehicle fuel or electricity in owned or leased vehicles for business operations.

Find out more: The Vehicles module

Biodiesel

Renewable fuel derived exclusively from common natural oils, like vegetable oils. Used in vehicles and machinery.

Diesel

Diesel purchased for vehicle use.

Diesel (100% mineral)	Diesel that has not been blended with biofuel (non-forecourt diesel).
Diesel (average biofuel blend)	Standard diesel bought from any public filling station (forecourt fuel typically contains biofuel content).
Unknown diesel	Diesel purchased for vehicle use, where the diesel blend is unknown.

LPG

Liquid petroleum gas (LPG) used to power vehicles such as fork-lift trucks and some vans.

Petrol

Petrol purchased for vehicle use.

Petrol (100% mineral)	Petrol that has not been blended with biofuel (non-forecourt diesel).
Petrol (average biofuel blend)	Standard petrol bought from any public filling station (forecourt fuel typically contains biofuel content).
Unknown petrol	Petrol purchased for vehicle use, where the blend is unknown.

Vehicle electricity

Electricity consumed by electric vehicles through charging stations or a three-pin plug.

Unknown vehicle fuel

Generic category for vehicle fuel where the fuel type is unknown.

Purchased Goods

Materials or products purchased for business operations or resale, including machinery and buildings.

Find out more: The Purchased Goods module

Entries with an asterisk * are categories which can be set as capital goods.

Animal feed

Prepared food for animal consumption.

Chemicals and cleaning

All types of purchased chemicals and cleaning products.

Dyes and agrochemicals	Dyes and chemicals used in agriculture.
Inorganic chemicals and fertilisers	Inorganic chemicals and fertilisers used in various settings.
Other chemical products	All other chemical products, including glue and essential oils.
Paints, coatings and inks	Any purchased paints, coatings, and inks.
Petrochemicals	Chemicals obtained from petroleum.
Pharmaceuticals	Any purchased medicines or drugs.
Soap, detergent, cleaning products	Any purchased cleaning products, soaps or detergents.
Unknown chemicals and cleaning	Generic category for all types of chemicals and cleaning products.

Clothing

All types of clothes or clothing products.

Clothes	Clothes (closed-loop): Clothing, where the product is made from 100% recycled content. Clothes (primary): Clothing, where the product is made from virgin raw materials. Clothes (re-used): Clothing, where the product has been reused and would otherwise have gone to waste, like second-hand clothes. Unknown clothes: Generic category for clothing of an unidentified origin.
Leather products	Products made from leather and all types of footwear.
Textiles	Cloth, woven fabrics and yarns.
Unknown clothing	Generic category for all types of clothing products.

Compost

Composts made from waste that are used to enrich soils.

Compost from food and garden waste	Composts made from decomposed garden, food or animal waste. Used to enrich soils.
Compost from garden waste	Composts made from decomposed garden waste. Used to enrich soils.
Unknown compost	Generic category for all types of composts.

Construction materials

Materials purchased for use in constructing or the repair of buildings, infrastructure and other structures.

Aggregates	Aggregates (closed-loop): Aggregate materials used in construction, where the product is made from 100% recycled content. Aggregates (primary): Aggregate materials used in construction, where the product is made from virgin raw materials. Aggregates (re-used): Aggregate materials used in construction, where the product has been reused and would otherwise have gone to waste. Unknown aggregates: Aggregate materials used in construction where the material type is unknown.
Asbestos	Any asbestos-based products.
Asphalt	Asphalt (closed-loop): Asphalt-based products, where the product is made from 100% recycled content. Asphalt (primary): Asphalt-based products, where the product is made from virgin raw materials. Asphalt (re-used): Asphalt-based products, where the product has been reused and would otherwise have gone to waste. Unknown asphalt: Asphalt-based products, where the product origin is unknown.
Average construction	Any materials used for construction.
Bricks	Bricks of any material used in construction.
Cements	Any cement-based products.
Concrete	Concrete (closed-loop): Concrete based products, where the product is made from 100% recycled content. Concrete (primary): Concrete based products, where the product is made from virgin raw materials. Unknown concrete: Concrete-based products, where the product origin is unknown.
Insulation	Insulation (closed-loop): Products used for insulation, where the product is made from 100% recycled content. Insulation (primary) : Products used for insulation, where the product is made from virgin raw materials. Unknown insulation: Products used for insulation, where the product origin is unknown.
Metals for construction	Metals for construction (closed-loop): Metals used for construction, where the product is made from 100% recycled content. Metals for construction (primary): Metals used for construction, where the product is made from virgin raw materials. Unknown metals for construction: Metals used for construction, where the product origin is unknown.
Mineral oil	Mineral oil (closed-loop): Mineral oils used for construction, where the product is made from 100% recycled content. Mineral oil (primary): Mineral oils used for construction, where the product is made from virgin raw materials. Unknown mineral oil: Mineral oils used for construction, where the product origin is unknown.
Plasterboard	Plasterboard (closed-loop): Plasterboard products, where the product is made from 100% recycled content. Plasterboard (primary): Plasterboard products, where the product is made from virgin raw materials. Unknown plasterboard: Plasterboard products, where the product origin is unknown.
Soils	Soils used for construction. This does not include compost.
Timber for construction	Wood (closed-loop): Timber used for construction, where the product is made from 100% recycled content. Wood (primary): Timber used for construction, where the product is made from virgin raw materials. Wood (re-used): Timber used for construction, where the product has been reused and would otherwise have gone to waste. Unknown wood: Timber used for construction, where the product origin is unknown.
Unknown construction materials	Generic category for all types of materials or products purchased for use in construction.

Electrical goods

The purchase of electrical goods, ranging from batteries and fridges to electrical equipment.

Batteries – Alkaline*	Any alkaline batteries.
Batteries - Li ion*	Lithium-ion batteries, a type of rechargeable battery.
Batteries – NiMh*	Nickel-metal hydride batteries, a type of rechargeable battery.
Electrical items – IT*	Electrical equipment used in information technology.
Electrical items – large*	Electrical items that you couldn't easily lift with one person.
Electrical items – small*	Electrical items that you could easily lift with one person.
Fridges and freezers*	Any fridges and freezers, of any size.
Other electrical equipment*	All other electrical equipment not listed here.
Unknown electrical goods	Generic category for all types of electrical goods, where the exact item of purchase is unknown.

Food and drink

Food and drink bought for human consumption, except restaurant orders, which can be categorised as purchased services.

Alcoholic drinks	Purchased alcoholic drinks, excluding those bought at bars, which can be categorised as a purchased service.
Bakery	Purchased goods made from flours, including pastas. Meals bought at bakeries can be categorised as purchased services.
Dairy	Products made from animal milk, like yogurt, cheese and cream.
Fish, fruit and vegetables	Fruits, vegetables and cuts of fish. Any items bought at a restaurant can be categorised as a purchased service instead.
Grains and starches	Flours, oats and grains. Products with processed grains, like a cake made of flour, can be categorised as a bakery item.
Meat	Cuts of meat and eggs for human consumption. This includes any store-bought processed meats.
Non-alcoholic drinks	Purchase of non-alcoholic drinks, excluding those bought at bars or cafés, which can be categorised as a purchased service.
Other food products	All other food products, including pre-prepared meals containing multiple food items like a cheese and tomato sandwich.
Tobacco products	All products containing tobacco.
Vegetable oils and fats	Vegetable oils and fats used for cooking and frying.
Unknown food and drink	Generic category for all types of food and drink for human consumption, where the exact food and drink type is unknown.

Unprocessed crops, livestock or fish

Unprocessed crops, animals or fish, like raw vegetables or whole sheep, bought directly from a farmer or fisherman.

Unprocessed fish	Money spent on unprocessed fish, bought directly from a fisherman.
Unprocessed meat or crops	Money spent on unprocessed livestock or crops, bought directly from a farmer.
Unknown unprocessed crops, livestock or fish	Generic category for money spent on unprocessed livestock, crops or fish, but the product is unknown.

Furniture*

Furniture made of any material.

Glass, ceramics and stone

All types of glass, ceramic and stone products.

Ceramics	Any ceramic-based products.
Glass	Glass (closed-loop): Glass-based products, where the product is made from 100% recycled content. Glass (primary): Glass-based products, where the product is made from virgin raw materials. Unknown glass: Glass-based products, where the product origin is unknown.
Stone	Stone (closed-loop source): Stone-based products, where the product is made from 100% recycled content. Stone (primary): Stone based products, where the product is made from virgin raw materials. Unknown stone: Stone-based products, where the product origin is unknown.
Unknown glass, ceramics and stone	All types of glass, ceramic and stone products, where the product type is unknown.

Machinery and equipment

All types of machinery and equipment purchases.

Air and spacecraft*	All air and spacecraft purchases.
Motor vehicles and trailers*	All motor vehicle and trailer purchases.
Motorcycles and bicycles	All motorcycle and bicycle purchases.
Other machinery and equipment*	All machinery purchases not related to transport.
Other transport equipment*	Manually, or manual-powered transport equipment purchases.
Railway locomotives and rolling stock*	Railway locomotives and rolling stock purchases.
Ships and boats*	The purchase of ships and boats.
Unknown machinery and equipment	Generic category for all types of machinery and equipment purchases, where the type of equipment is unknown.

Metals

The purchase of all types of metal-based products.

Aluminium and aluminium alloys	Aluminium or aluminium alloys and aluminium-based products.
Aluminium cans and foil	Aluminium cans and foil (excluding forming, closed-loop): Aluminium cans and foil, where the product is made from 100% recycled content. Aluminium cans and foil (primary): Aluminium cans and foil, where the product is made from virgin raw materials. Unknown aluminium cans and foil: Aluminium cans and foil, where the product origin is unknown.
Brass	Purchase of brass and brass-based products.
Copper	Purchase of copper and copper-based products.
High carbon steels	Purchase of high-carbon steel that contains more than 0.60% carbon.
Lead	Purchase of lead and lead-based products.
Low carbon steels	Also called carbon-neutral steel, green, or sustainable steel and normally consists of less than 0.30% carbon.
Magnesium and magnesium alloys	Magnesium or magnesium alloys and magnesium-based products.
Medium carbon steels	Medium-carbon steel consists of 0.30% to 0.60% carbon.
Mixed cans	Mixed cans (closed-loop): Cans made from mixed metals or coated metals, where the product is made from 100% recycled content. Mixed cans (primary): Cans made from mixed metals or coated metals, where the product is made from virgin raw materials. Unknown mixed cans: Cans made from metals, where the product or metal origin is unknown.
Nickel / nickel alloys	Nickel or nickel alloys and nickel-based products.
Other metals and casting	Purchase of any other metals and castings not included in this list.
Scrap metal	Scrap metal (closed-loop): Scrap metal, where the product is made from 100% recycled content. Scrap metal (primary): Scrap metal, where the product is made from virgin raw materials. Unknown scrap metal: The purchase of scrap metal, where the product origin is unknown.
Stainless steel	Also known as inox, corrosion-resistant steel (CRES), or rustless steel.
Steel cans	Steel cans (closed-loop): Steel cans, where the product is made from 100% recycled content. Steel cans (primary): Steel cans, where the product is made from virgin raw materials. Unknown steel cans: The purchase of steel cans, where the product origin is unknown.
Titanium / titanium Alloys	Titanium or titanium alloys and titanium-based products.
Zinc / zinc alloys	Zinc or zinc alloys and zinc-based products.
Unknown metals	Generic category for all types of metal-based products, where the metal type is unknown.

Other manufacturing*

Generic category for the purchase of any type of manufactured good.

Other purchased goods

Generic category for where the type of good that was purchased is unknown.

Packaging

Generic category for all types of materials purchased for use as packaging.

Cardboard packaging	Cardboard (closed loop): Cardboard-based packaging, where the product is made from 100% recycled content. Cardboard (primary): Cardboard-based packaging, where the product is made from virgin raw materials. Unknown cardboard: Cardboard-based packaging, but its closed-loop or primary state is unknown.
Paper packaging	Paper (closed-loop): Paper-based packaging, where the product is made from 100% recycled content. Paper (primary): Paper-based packaging, where the product is made from virgin raw materials. Unknown paper: Paper-based packaging, but its closed-loop or primary state is unknown.
Plastic packaging	Plastics (closed-loop): Plastic-based packaging, where the product is made from 100% recycled content. Plastics (primary): Plastic-based packaging, where the product is made from virgin raw materials. Unknown plastics: Plastic-based packaging, but its closed-loop or primary state is unknown.

Paper and board

The purchase of all types of paper and cardboard products, excluding those used for packaging.

Cardboard	Cardboard (closed loop): Cardboard-based products, where the product is made from 100% recycled content. Cardboard (primary): Cardboard-based products, where the product is made from virgin raw materials. Unknown cardboard: Cardboard-based products, where the product origin is unknown.
Mixed paper and cardboard	Paper and cardboard (closed-loop): Mixed paper and cardboard, where the product is made from 100% recycled content. Paper and cardboard (primary): Mixed paper and cardboard, where the product is made from virgin raw materials. Unknown paper and cardboard: Mixed paper and cardboard, where the product origin is unknown.
Paper	Paper (closed-loop): Paper-based products, where the product is made from 100% recycled content. Paper (primary): Paper-based products, where the product is made from virgin raw materials. Unknown paper: Paper-based products, where the product origin is unknown
Unknown paper and board	Generic category for the purchase of all types of cardboard and paper, excluding those used for packaging.

Rubber and plastics

The purchase of all types of rubber and plastic products.

Average plastics	Average plastics (closed-loop): Plastic-based products where the plastic type is unknown, but the product is made from 100% recycled content. Average plastics (primary): Plastic-based products where the plastic type is unknown, but the product is made from virgin raw materials. Unknown average plastics: Plastic-based products where the plastic type and product origin is unknown.
Average plastic film	Plastic film (closed-loop): Plastic film-based products where the plastic type is unknown, and the product is made from 100% recycled content. Plastic film (primary): Plastic film-based products where the plastic type is unknown, and the product is made from virgin raw materials. Unknown plastic film: Plastic film-based products where the plastic type and product origin is unknown.
Average rigid plastic	Rigid plastic (closed-loop): Rigid plastic-based products where the plastic type is unknown, and the product is made from 100% recycled content. Rigid plastic (primary): Rigid plastic-based products where the plastic type is unknown, and the product is made from virgin raw materials. Unknown rigid plastic: Rigid plastic-based products where the plastic type and product origin is unknown.

HDPE

Purchase of products made from high-density polyethylene.

HDPE (including forming, closed-loop)	HDPE, where the product is made from 100% recycled content. The code to identify this plastic is 2 HDPE.
HDPE (including forming, primary)	HDPE, where the product is made from virgin raw materials. The code to identify this plastic is 2 HDPE.
Unknown HDPE	HDPE, where the product origin is unknown. The code to identify this plastic is 2 HDPE.

LDPE and LLDPE

Purchase of products made from low- or linear low-density polyethylene (LDPE and LLDPE).

LDPE and LLDPE (including forming, closed-loop)	LDPE or LLDPE, where the product is made from 100% recycled content. The code to identify this plastic is 4 LDPE.
LDPE and LLDPE (including forming, primary)	LDPE or LLDPE, where the product is made from virgin raw materials. The code to identify this plastic is 4 LDPE.
Unknown LDPE and LLDPE	LDPE or LLDPE, where the product origin is unknown. The code to identify this plastic is 4 LDPE.

PET

Purchase of products made from polyethylene terephthalate (PET).

PET (including forming, closed-loop)	PET, where the product is made from 100% recycled content. The code to identify this plastic is 1 PET.
PET (including forming, primary)	PET, where the product is made from virgin raw materials. The code to identify this plastic is 1 PET.
Unknown PET	PET, where the product origin is unknown. The code to identify this plastic is 1 PET.

Purchase of products made from polypropylene (PP).

PP (including forming, closed-loop)	PP, where the product is made from 100% recycled content. The code to identify this plastic is 5 PP.
PP (including forming, primary)	PP, where the product is made from virgin raw materials. The code to identify this plastic is 5 PP.
Unknown PP	PP, where the product origin is unknown. The code to identify this plastic is 5 PP.

Purchase of products made from polystyrene (PS).

PS (including forming, closed-loop)	PS, where the product is made from 100% recycled content. The code to identify this plastic is 6 PS.
PS (including forming, primary)	PS, where the product is made from virgin raw materials. The code to identify this plastic is 6 PS.
Unknown PS	PS, where the product origin is unknown. The code to identify this plastic is 6 PS.

PVC

Purchase of products made from polyvinyl chloride (PVC).

PVC (including forming, closed-loop)	PVC, where the product is made from 100% recycled content. The code to identify this plastic is 3 PVC.
PVC (including forming, primary)	PVC, where the product is made from virgin raw materials. The code to identify this plastic is 3 PVC.
Unknown PVC	PVC, where the product origin is unknown. The code to identify this plastic is 3 PVC.

Tyres

The purchase of vehicle tyres.

Tyres (primary)	Vehicle tyres, where the product is made from virgin raw materials.
Tyres (re-used)	Vehicle tyres, where the product is made from 100% recycled content.
Unknown tyres	Vehicle tyres, where the product origin is unknown.

Unknown rubber and plastics

Generic category for all types of rubber or plastic-based products, where the product type is unknown.

Stationery and books

The purchase of all types of stationery and books.

Books	Any books, including newspapers and magazines.
Printing	Any money spent on printing services.
Stationery	Any money spent on writing and other office materials.
Unknown stationery and books	Generic category for all types of stationery and book products.

Weapons and ammunition

Weapons, arms or armament products.

Wood and timber products

Wood and timber products, except construction timber, which can be categorised as construction materials.

Timber logs	Timber logs, except those burned for energy use, which can be categorised as biomass.
Timber products (excluding furniture)	Purchase of products made from timber, excluding furniture.
Unknown wood and timber	Generic category for all types of wood, timber and products made of wood.

Wood

Purchase of wood and timber, including sheetwoods.

Wood (closed-loop)	Wood, timber and sheetwoods, where the product is made from 100% recycled content.
Wood (primary)	Wood, timber and sheetwoods, where the product is made from virgin raw materials.
Wood (re-used)	Wood, timber and sheetwoods, where the product has been reused and would otherwise have gone to waste.
Unknown wood	Generic category for the purchase of wood and timber, where the product origin is unknown.

Purchased Services

Outsourced services ranging from maintenance and repairs to professional consulting.

Find out more: The Purchased Services module

Note: If you have integrated your accounting software, you will not see this section as unlike other modules in which our methodology supports a measured usage element, for these activities spend data is the only data required and this comes from your accounts.

Construction and real estate

All construction and real estate services.

Accommodation	Purchase of accommodation services.
Architecture	Purchase of professional architecture services
Building and landscaping services	Purchase of any building and landscaping services
Other real estate	Includes any other real estate services not listed here.
Property rental	The purchase of any property rental services.
Property sales	Money spent on services for property sales.
Tradespeople	Money spend on tradespeople services.
Unknown construction and real estate	Generic category for any construction and real estate services, where the service type is unknown.

Culture and sport

Culture and sport services, including arts and entertainment, events and other recreational services.

Arts services	Purchase of any arts services.
Creative services	Purchase of any other creative services.
Arts services	Purchase of any arts services.
Creative services	Purchase of any other creative services.
Entertainment services	Purchase of entertainment services.
Events and awards	Any events and awards services.
Gambling	Purchase of any gambling and betting services.
Libraries, museums and similar	Purchases of any libraries and museums, or similar services.
Membership organisations	Purchase of services relating to membership organisations.
Sports and recreation	Purchase of any sports and recreation services.
Unknown culture and sport	Generic category for all culture and sport services, where the service type is unknown.

Education and health

Education, human health, and social work or residential care services.

Education	Purchase of any education services.
Human health activities	Purchase of human health services, including preventative care.
Social work and residential care	Purchase of any social work and residential care services.
Unknown education and health	Generic category for all education and health services, where the service type is unknown.

Food and beverage services

Purchased hospitality services based on serving food and drinks.

Drinks	Hospitality services based around serving drinks.
Food	Hospitality services based around serving food.
Unknown food and beverage services	Generic category for all food and drink services, where the service type is unknown.

IT, media and telecom

Computer programming, TV and film production, or any telecommucation services.

Cloud data centres	Services relating to cloud data centres.
Computer programming	Any computer programming services.
Creative, art and entertainment activities	Any creative, art and entertainment services in the idea, media and telecom sector.
Information services	Purchase of any information technology services.
Publishing	Any publishing services purchased.
Telecommunications	Satellite, wired and non-wired telecommunications activities and services.
TV and film production	All TV and film production services.
Unknown IT, media and telecom	Generic category for all IT, media and telecom services, where the service type is unknown.

Mining and extraction

Purchase of any quarrying, extraction and mining support services.

Mining coal	Purchased service to extract coal.
Mining support services	Purchased services to support mining activities.
Oil, gas and metal mining	Purchased service to extract oil, gas or metals.
Other mining and quarrying	Purchased service to extract other materials such as stone, clay or peat.
Unknown mining and extraction	Generic category for all mining and extraction services, where the service type is unknown.

Other services

Services ranging from office administration, courier, and travel agency to security and investigation services.

Employment and recruitment	All employment and recruitment services.
Office administration	Services that support office administration.
Other personal services	Any other personal services not listed here.
Post and couriers	All postal and courier services.
Public sector	Any purchased public sector services.
Rental and leasing (not property)	All rental and leasing services, except property rental, which can be categorised as real estate services.
Security and investigation	Money spent on any security and investigation services.
Travel agency and tour operators	Money spent on any travel agency and tour operator services.
Unknown other services	Generic category for all other services, where the service type is unknown.

Professional services

Any professional services ranging from financial support and insurance to veterinary activities and more.

Accounting and auditing	Any accounting and auditing services.
Advertising and market research	Any advertising and market research services.
Financial services	Any purchased financial services.
Financial support services	Any financial support services.
Insurance and reinsurance	Purchased insurance and reinsurance services.
Legal activities	Purchase of any legal services.
Office and management consultancy	Purchase of any office and management consultancy services.
Other professional services	Any other professional services not listed here.
Science research	Purchase of science research services.
Veterinary activities	Any veterinary services.
Unknown professional services	Generic category for professional services, where the service type is unknown.

Repair and maintenance

Labour costs of repair and maintenance services, excluding the purchase of any parts required for the repair.

Other repair and maintenance	Repair and maintenance services for all other products, excluding the purchase of any parts required for the repair.
Repair of computers and personal goods	Repair and maintenance of computers and electronics, excluding the purchase of any parts required for the repair.
Repair, maintenance of air and spacecraft	Repair and maintenance services of any spacecrafts, excluding the purchase of parts required for the repair.
Repair, maintenance of motor vehicles	Repair and maintenance services of vehicles, excluding the purchase of any parts required for the repair.
Repair, maintenance of ships and boats	Repair and maintenance services of ships and boats, excluding the purchase of any parts required for the repair.
Unknown repair and maintenance	Generic category for repair and maintenance services, where the service type is unknown.

Water

Purchase and use of fresh water, whether for manufacturing, cooling, consumption or sanitation.

Find out more: The Water module

Wastewater

Water returned into the sewage system through mains drains.

Water

Water delivered through the mains supply network.

Upstream Distribution

Use of transport or warehousing services by third-party freight carriers or storage providers.

Find out more: The Upstream Distribution module

Transportation

Money spent on any transportation activities, where the freight carrier is not owned by your company.

Air freight	Domestic flight: Transportation via air where the journey is domestic (within the same country). Long-haul flight (begins or ends outside the UK): Flights lasting around 6 hours or covering a distance over 3,700 km, and the journey does not start or end in the UK. Long-haul flight (begins or ends in the UK): Flights lasting around 6 hours or covering a distance over 3,700 km, and the journey does start or end in the UK. Short-haul flight: Transportation via air where the journey is short haul, this is a distance upto 3,700km or around 6hrs flying time. Unknown air freight: Generic category for all transport and distribution activities using air freight, but the flight type is unknown.
Land freight	Heavy goods vehicle (articulated, over 33 t): Transportation in a non-refrigerated articulated heavy goods vehicle (HGV), where the payload is over 33 t. Heavy goods vehicle (articulated, between 3.5 to 33 t): Transportation in a non-refrigerated articulated heavy goods vehicle (HGV), where the payload is between 3.5 to 33 t. Heavy goods vehicle (articulated, weight unknown): Transportation in a non-refrigerated articulated heavy goods vehicle (HGV), where the payload is unknown. Heavy goods vehicle (non-refrigerated, weight unknown): Transportation in a non-refrigerated heavy goods vehicle (HGV), where the load weight and articulation is unknown. Heavy goods vehicle (articulated and refrigerated, between 3.5 to 33 t): Transportation in a refrigerated articulated heavy goods vehicle (HGV), where the payload is between 3.5 to 33 t. Heavy goods vehicle (refrigerated and rigid, over 17 t): Transportation in a refrigerated rigid heavy goods vehicle (HGV), where the payload is over 17 t. Heavy goods vehicle (refrigerated and rigid, between 3.5 to 7.5 t): Transportation in a refrigerated rigid heavy goods vehicle (HGV), where the payload is between 3.5 to 7.5 t. Heavy goods vehicle (refrigerated and rigid, between 7.5 to 17 t): Transportation in a refrigerated rigid heavy goods vehicle (HGV), where the payload is between 7.5 to 17 t. Heavy goods vehicle (refrigerated and rigid, weight unknown) Transportation in a refrigerated heavy goods vehicle (HGV), where the payload and articulation of the vehicle is unknown. Heavy goods vehicle (refrigerated and articulated, over 33 t): Transportation in a refrigerated articulated heavy goods vehicle (HGV), where the payload is over 33 t. Heavy goods vehicle (refrigerated and articulated, weight unknown): Transportation in a refrigerated articulated heavy goods vehicle (HGV), where the payload is unknown. Heavy goods vehicle (rigid, over 17 t): Transportation in a non-refrigerated rigid heavy goods vehicle (HGV), where the payload is over 17 t. Heavy goods vehicle (rigid, between 3.5 to 7.5 t): Transportation in a non-refrigerated rigid heavy goods vehicle (HGV), where the payload is between 3.5 to 7.5 t. Heavy goods vehicle (rigid, between 7.5 to 17 t): Transportation in a non-refrigerated rigid heavy goods vehicle (HGV), where the payload is between 7.5 to 17 t. Heavy goods vehicle (rigid, weight unknown): Transportation in a non-refrigerated rigid heavy goods vehicle (HGV), where the payload is unknown. Vans (CNG-powered, less than 3.5 t): Transportation in a CNG-powered van, where the payload is less than 3.5 t. This includes small or light vans. Vans (diesel, less than 3.5 t): Transportation in a diesel van, where the payload is less than 3.5 t. This includes small or light vans. Vans (electric vehicle, less than 3.5 t): Transportation in an electric van, where the payload is less than 3.5 t. This includes small or light vans. Vans (LPG, less than 3.5 t): Transportation in a LPG-powered van, where the payload is less than 3.5 t. This includes small or light vans. Vans (Petrol, less than 3.5 t): Transportation in a petrol van, where the payload is less than 3.5 t. This includes small or light vans. Vans (Unknown, less than 3.5 t): Transportation in a van, where the fuel type is unknown and the payload is less than 3.5 t. Unknown land freight: Generic category for all transport and distribution activities using land freight, but the vehicle type is unknown.
Rail freight	All transportation and distribution via rail freight.
Sea freight	Cargo ship (bulk carrier): Transportation in a bulk carrier cargo ship that transports large quantities of unpackaged dry cargo. Cargo ship (container ship) Transportation in a container cargo ship. Cargo ship (general cargo): Transportation in a general cargo ship. Also called breakbulk vessels or multipurpose ships. Cargo ship (RoRo ferry) Transportation in a roll-on and roll-off (RoRo) cargo ship or ferry. Cargo ship (vehicle transport): Transportation in a vehicle transport cargo ship. Large cargo ship (RoPax ferry): Transportation in a roll-on and roll-off (RoRo) cargo ship or ferry, which includes passenger cabins. Sea tanker (chemical tanker): Transportation in a chemical tanker. Sea tanker (crude tanker): Transportation in a crude oil tanker. Sea tanker (LNG tanker): Transportation in a liquified natural gas (LNG) tanker. Sea tanker (LPG tanker): Transportation in a liquified petroleum gas (LPG) tanker. Sea tanker (products tanker): Transportation in a products tanker that transports finished petroleum products instead of unrefined oils. Unknown sea freight: Generic category for all transport and distribution activities using sea freight, but the vessel type is unknown.
Unknown transportation	All transport and distribution activities, where the freight type is unknown.

Warehousing

The warehousing and storage of goods, including refrigerated warehouses.

Waste

Includes the handling, treatment, disposal and recycling of organic waste, refuse, metal or plastic.

Find out more: The Waste module

Construction

The disposal and recycling of materials used in construction, like bricks, concrete, metals and wood.

Aggregates	Aggregates (closed-loop): Aggregates being sent for recycling into the same product. Aggregates (landfill): Aggregates being sent to a landfill. Aggregates (open-loop): Aggregates being sent for recycling into a different product.
Asbestos (landfill)	Asbestos waste being sent to be combusted, for example at a waste-to-energy facility.
Asphalt	Asphalt (closed-loop): Asphalt waste being sent for recycling into the same product. Asphalt (landfill): Asphalt waste being sent to a landfill. Asphalt (open-loop): Asphalt waste being sent for recycling into a different product.
Asphalt (landfill)	Asphalt waste being sent to a landfill.
Asphalt (open-loop)	Asphalt waste being sent for recycling into a different product.
Average construction	Average construction (closed-loop): General construction waste being sent for recycling into the same product. Average construction (combustion): General construction waste being sent to be combusted, for example at a waste-to-energy facility. Average construction (open-loop): General construction waste being sent for recycling into a different product.
Bricks	Bricks (landfill): Brick waste being sent to a landfill. Bricks (open-loop): Brick waste being sent for recycling into a different product.
Concrete	Concrete (closed-loop): Concrete waste being sent for recycling into the same product. Concrete (landfill): Concrete waste being sent to a landfill. Concrete (open-loop): Concrete waste being sent for recycling into a different product.
Insulation	Insulation (closed-loop): Waste insulation material being sent for recycling into the same product. Insulation (landfill): Waste insulation material being sent to a landfill.
Metals	Metals (closed-loop): Waste metals being sent for recycling into the same product. Metals (landfill): Waste metals being sent to a landfill.
Mineral oil	Mineral oil (closed-loop): Waste mineral oil being sent for recycling into the same product. Mineral oil (combustion): Waste mineral oil being sent to be combusted, for example at a waste-to-energy facility.
Plasterboard	Plasterboard (closed loop): Waste plasterboard being sent for recycling into the same product. Plasterboard (landfill): Waste plasterboard being sent to a landfill.
Soils	Soils (closed loop): Waste soils being sent for recycling into the same product. Soils (landfill): Waste soils being sent to a landfill.
Tyres (closed-loop)	Waste tyres being sent for recycling into the same product.
Wood	Wood (closed-loop): Waste wood being sent for recycling into the same product. Wood (combustion): Waste wood being sent to be combusted, for example at a waste-to-energy facility. Wood (composting): Waste wood being sent for composting. Wood (landfill): Waste wood being sent to a landfill.

Electrical items

The disposal and recycling of electrical items like batteries, equipment and fridges.

Batteries

Batteries (open-loop): Waste batteries being sent to a landfill.
Batteries (landfill): Waste batteries being sent for recycling into a different product.

Waste electrical and electronic equipment (WEEE)

Large WEEE (combustion): Large WEEE too difficult for one person to carry that is sent to be combusted, for example at a waste-to-energy facility.
Large WEEE (landfill): Large WEEE too difficult for one person to carry that is sent to a landfill.
Large WEEE (open-loop): Large WEEE too difficult for one person to carry that is sent for recycling into a different product.
Large and small WEEE (combustion): Large and small WEEE that is sent to be combusted, for example at a waste-to-energy facility.
Large and small WEEE (landfill): Large and small WEEE that is sent to a landfill.
Large and small WEEE (open-loop): Large and small WEEE that is sent for recycling into a different product.
Small WEEE (combustion): Small WEEE suitable for one person to carry that is sent to be combusted, for example at a waste-to-energy facility.
Small WEEE (landfill): Small WEEE suitable for one person to carry that is sent to a landfill.
Small WEEE (open-loop): Small WEEE suitable for one person to carry that is sent for recycling into a different product.
Fridges and freezers (landfill): Waste fridges and freezers being sent to a landfill.
Fridges and freezers (open-loop): Waste fridges and freezers being sent for recycling into a different product.

Metal

The disposal and recycling of metals like steel or aluminium cans and foil.

Aluminium cans and foil

Aluminium cans and foil: The disposal of waste aluminium cans and foil.
Aluminium cans and foil (excluding forming, closed-loop): Waste aluminium cans and foil being sent for recycling into the same product.
Aluminium cans and foil (excluding forming, combustion): Waste aluminium cans and foil being sent to be combusted, for example at a waste-to-energy facility.
Aluminium cans and foil (excluding forming, landfill): Waste aluminium cans and foil being sent to a landfill.
Aluminium cans and foil (excluding forming, open-loop): Waste aluminium cans and foil being sent for recycling into a different product.

Mixed cans

The disposal and recycling of mixed cans.

Mixed cans (closed-loop)	Waste mixed metal cans being sent for recycling into the same product.
Mixed cans (combustion)	Waste mixed metal cans being sent to be combusted, for example at a waste-to-energy facility.
Mixed cans (landfill)	Waste mixed metal cans being sent to a landfill.
Mixed cans (open-loop)	Waste mixed metal cans being sent for recycling into a different product.

Scrap metal

The disposal and recycling of scrap metal.

Scrap metal (closed-loop)	Scrap metal waste being sent for recycling into the same product.
Scrap metal (combustion)	Scrap metal waste being sent to be combusted, for example at a waste-to-energy facility.
Scrap metal (landfill)	Scrap metal waste being sent to a landfill.
Scrap metal (open-loop)	Scrap metal waste being sent for recycling into a different product.

Steel cans

The disposal and recycling of steel cans.

Steel cans (closed-loop)	Waste steel cans being sent for recycling into the same product.
Steel cans (combustion)	Waste steel cans being sent to be combusted, for example at a waste-to-energy facility.
Steel cans (landfill)	Waste steel cans being sent to a landfill.
Steel cans (open-loop)	Waste steel cans being sent for recycling into a different product.

Other

The disposal and recycling of other items like books, clothing, glass and household residual waste.

Books	Books (closed-loop): Waste books being sent for recycling into the same product. Books (combustion): Waste books being sent to be combusted, for example at a waste-to-energy facility. Books (composting): Waste books being sent for composting. Books (landfill): Waste books being sent to a landfill.
Clothing	Clothing (closed-loop): Waste clothing being sent for recycling into the same product. Clothing (combustion): Waste clothing being sent to be combusted, for example at a waste-to-energy facility. Clothing (landfill): Waste clothing being sent to a landfill.
Glass	Glass (closed-loop): Waste glass being sent for recycling into the same product. Glass (combustion): Waste glass being sent to be combusted, for example at a waste-to-energy facility. Glass (landfill): Waste glass being sent to a landfill. Glass (open-loop): Waste glass being sent for recycling into a different product.

Paper and board

The disposal and recycling of all types of cardboard and paper.

Cardboard	Cardboard (closed-loop): Waste cardboard being sent for recycling into the same product. Cardboard (combustion): Waste cardboard being sent to be combusted, for example at a waste-to-energy facility. Cardboard (composting): Waste cardboard being sent for composting. Cardboard (landfill): Waste cardboard being sent to a landfill.
Paper and cardboard	Paper and cardboard (closed-loop): Waste mixed paper and cardboard being sent for recycling into the same product. Paper and cardboard (combustion): Waste mixed paper and cardboard being sent to be combusted, for example at a waste-to-energy facility. Paper and cardboard (composting): Waste mixed paper and cardboard being sent for composting. Paper and cardboard (landfill): Waste mixed paper and cardboard being sent to a landfill.
Paper	Paper (closed-loop): Waste paper being sent for recycling into the same product. Paper (combustion) > Waste paper being sent to be combusted, for example at a waste-to-energy facility. Paper (composting): Waste paper being sent for composting. Paper (landfill): Waste paper being sent to a landfill.

Plastic

The disposal and recycling of all types of plastics like polystyrene and polyvinyl chloride.

Average plastics	Plastic film (closed-loop): Waste plastic film being sent for recycling into the same product. Plastic film (combustion): Waste plastic film being sent to be combusted, for example at a waste-to-energy facility. Plastic film (landfill): Waste plastic film being sent to a landfill. Plastic film (open-loop): Waste plastic film being sent for recycling into a different product. Rigid plastic (closed-loop): Waste rigid plastic being sent for recycling into the same product. Rigid plastic (combustion): Waste rigid plastic being sent to be combusted, for example at a waste-to-energy facility. Rigid plastic (landfill): Waste rigid plastic being sent to a landfill. Rigid plastic (open-loop): Waste rigid plastic being sent for recycling into a different product. Unknown average plastic (closed-loop): Waste plastics being sent for recycling into the same product. Unknown average plastic (combustion): Waste plastics being sent to be combusted, for example at a waste-to-energy facility. Unknown average plastic (landfill): Waste plastics being sent to a landfill. Unknown average plastic (open-loop): Waste plastics being sent for recycling into a different product.
HDPE	HDPE (including forming, closed-loop): Waste high-density polyethylene (HDPE) plastic being sent for recycling into the same product. HDPE (including forming, combustion): Waste high-density polyethylene (HDPE) plastic being sent to be combusted, for example at a waste-to-energy facility. HDPE (including forming, landfill): Waste high-density polyethylene (HDPE) plastic being sent to a landfill. HDPE (including forming, open-loop): Waste high-density polyethylene (HDPE) plastic being sent for recycling into a different product.
LDPE or LLDPE	LDPE and LLDPE (including forming, closed-loop): Waste low-density or linear low-density polyethylene plastic being sent for recycling into the same product. LDPE and LLDPE (including forming), combustion): Waste low-density or linear low-density polyethylene plastic being sent to be combusted. LDPE and LLDPE (including forming, landfill): Waste low-density or linear low-density polyethylene plastic being sent to a landfill. LDPE and LLDPE (including forming, open-loop): Waste low-density or linear low-density polyethylene plastic being sent for recycling into a different product.
PET	PET (including forming, closed-loop): Waste polyethylene terephthalate (PET) plastic being sent for recycling into the same product. PET (including forming, combustion): Waste polyethylene terephthalate (PET) plastic being sent to be combusted, for example at a waste-to-energy facility. PET (including forming, landfill): Waste polyethylene terephthalate (PET) plastic being sent to a landfill. PET (including forming, open-loop): Waste polyethylene terephthalate (PET) plastic being sent for recycling into a different product.
PP	PP (including forming, closed-loop): Waste polypropylene (PP) plastic being sent for recycling into the same product. PP (including forming, combustion): Waste polypropylene (PP) plastic being sent to be combusted, for example at a waste-to-energy facility. PP (including forming, landfill): Waste polypropylene (PP) plastic being sent to a landfill. PP (including forming, open-loop): Waste polypropylene (PP) plastic being sent for recycling into a different product.
PS	PS (including forming, closed-loop): Waste polystyrene (PS) plastic being sent for recycling into the same product. PS (including forming, combustion): Waste polystyrene (PS) plastic being sent to be combusted, for example at a waste-to-energy facility. PS (including forming, landfill): Waste polystyrene (PS) plastic being sent to a landfill. PS (including forming, open-loop): Waste polystyrene (PS) plastic being sent for recycling into a different product.
PVC	PVC (including forming, closed-loop): Waste polyvinyl chloride (PVC) plastic being sent for recycling into the same product. PVC (including forming, combustion): Waste polyvinyl chloride (PVC) plastic being sent to be combusted, for example at a waste-to-energy facility. PVC (including forming, landfill): Waste polyvinyl chloride (PVC) plastic being sent to a landfill. PVC (including forming, open-loop): Waste polyvinyl chloride (PVC) plastic being sent for recycling into a different product.

Refuse

The disposal and recycling of general refuse like food and drinks or commercial and industrial waste.

Commercial and industrial waste	Commercial and industrial waste (combustion): General waste generated by industrial operations being sent to be combusted, for example at a waste-to-energy facility. Commercial and industrial waste (landfill): General waste generated by businesses or industrial operations being sent to a landfill.
Household residual waste	Household residual waste (combustion): Household waste being sent to be combusted, for example at a waste-to-energy facility. Household residual waste (landfill): Household waste being sent to a landfill.
Organic food, drink and garden waste	Food and drink waste (anaerobic digestion): Food and drink waste being sent to an anaerobic digester. Food and drink waste (combustion): Food and drink waste being sent to be combusted, for example at a waste-to-energy facility. Food and drink waste (composting): Food and drink waste being sent for composting. Food and drink waste (landfill): Food and drink waste being sent to a landfill. Garden waste (anaerobic digestion): Garden waste being sent to an anaerobic digester. Garden waste (combustion): Garden waste being sent to be combusted, for example at a waste-to-energy facility. Garden waste (composting): Garden waste being sent for composting. Garden waste (landfill): Garden waste being sent to a landfill. Food and garden waste (anaerobic digestion): Mixed food and garden waste being sent to an anaerobic digester. Food and garden waste (combustion): Mixed food and garden waste being sent to be combusted, for example at a waste-to-energy facility. Food and garden waste (composting): Mixed food and garden waste being sent for composting. Food and garden waste (landfill): Mixed food and garden waste being sent to a landfill.

Travel and Hotels

Any business travel expenses, including accommodation and public forms of transportation.

Find out more: The Travel and Hotels module

Travel

Any travel expenses using public travel networks, like buses, rails or aeroplanes.

Air travel	Transport on an aeroplane.
Bus	Transport on a public or hired bus, minibus or coach.
Ferry	Transport on a ferry.
Other travel	Transport using any other public travel, such as rented bikes or trams.
Rail, tram or subway	Transport on a train, including the tube and subway.
Taxi	Transport on a taxi, Uber or similar.
Unknown travel	Generic category for using public travel networks such as buses, rails or aeroplanes, but the mode of travel is unknown.