Transfers not borne by waste stakeholders, but rather borne by consumers
of the co-products from the waste system (e.g. heat), are
included in the assessment only if the product (e.g. heat) is not
taxed when produced outside the waste system. For example, all
heat produced in Denmark is taxed and the consumers pay the
same tax regardless of the source. These types of transfers should
not be included in the system, since they do not cause any change
in the taxes paid by any waste stakeholder or heat consumer.