• Direct Costs; that can be traced to a particular product, pollution program, or any other costs borne by the
preventive techniques installation to reduce the environmental damage.
• Indirect Costs; that can be allocated to cost centers (Department, Product, Activities); an examples of such
costs are the environmental training, R&D costs.
• Contingent Costs; They comprise of the costs that might occur in the future; simultaneously their occurrence
might impact the firms operations (e.g. unforeseen liabilities or remediation costs).