The environmental account for waste is a framework that describes in detail the production, reuse, disposal and the various types of residuals generated by the different stakeholders in Guatemala's economy. It makes a link between information on solid residuals and economic indicators. More specifically, it (a) Records the physical flows of residuals from the economy to the environment and within the economy; (b) Accounts for the level of expenditure made by the government for the management of residuals; and (c) Provides a set of indicators in order to monitor economic performance and waste production.