ENStarting point
A batch's value depends on its possible use, quality, recoverable yield and buyer market, after deducting the pathway's costs and risks. A useful commercial assessment specifies what will be accepted, who pays for each stage and when the proceeds will be received.
Reference
Values for the same batch · R$
- Eligible revenueR$ 10,000
- Logistics− R$ 2,500
- Preparation and processing− R$ 1,000
- Disposal of rejects− R$ 500
- Taxes and other expenses− R$ 500
- Coordination fees− R$ 0
- Net proceedsR$ 5,500
Alternative
Values for the same batch · R$
- Eligible revenueR$ 15,000
- Logistics− R$ 2,500
- Preparation and processing− R$ 2,000
- Disposal of rejects− R$ 500
- Taxes and other expenses− R$ 750
- Coordination fees− R$ 1,500
- Net proceedsR$ 7,750
Difference after costs and fees+ R$ 2,250
Start with what is being sold
Functional equipment, a set of components and a mixture of fractions have different markets. Before requesting a quote, organise quantity, condition, origin, ownership, location and use restrictions. For materials, include known composition, contamination, moisture where relevant and packaging method.
Photos help make the discussion more informed, but do not replace sampling or inspection where composition affects price. The contract should make clear whether the offer is firm or may be adjusted after receipt.
Put the proposals on the same basis
Compare the same batch, with the same cost boundary and period. A proposal for collection at origin cannot be compared directly with one for delivery to the buyer. It is also necessary to distinguish a price per unit of input mass from a price for material actually recovered.
| Item | Question for negotiation |
|---|---|
| Quality and acceptance | Which composition was assumed, and what deductions may apply? |
| Quantity | Is the binding weight measured at origin, at destination or reconciled? |
| Preparation | Who pays for sorting, packaging, rendering unusable and loading? |
| Logistics | Which transport legs and responsibilities are included? |
| Payment | When are proceeds received, and what conditions govern settlement? |
| Rejects | Who is responsible for fractions that cannot be recovered? |
Calculate the pathway's actual contribution
One analytical structure is: revenue actually eligible minus transport, preparation, processing, disposal of rejects, taxes and attributable expenses, including management remuneration. Tax and accounting treatment should reflect the actual operation.
Where there are disposal savings, record them in comparison with the reference cost. Do not add them as new revenue if they have already been captured by removing that cost. Likewise, do not count the price of a whole device and the price of its parts as two simultaneous outputs from the same asset.
Address uncertainty before closing
For heterogeneous batches, the composition range may matter more than the average. Negotiate sampling, inspection deadlines, tolerances, evidence of discrepancies and a dispute procedure. Define the consequence of an off-specification batch before transport.
For a recurring operation, monitor each cycle's actual result. A frequent difference between the offer and settlement indicates a need to review classification, segregation, pricing or acceptance conditions.
Preserve the value the pathway can demonstrate
Brazil's National Solid Waste Policy establishes an order of priority that includes prevention, reduction, reuse, recycling, treatment and disposal of rejects. The economic alternative must be assessed within an admissible pathway for the material and activity.
In practice, the question is which function can still be preserved and which stages are needed to do so. One device may have a reuse pathway; another may make more sense as components or materials. The decision is specific to the batch.
Reference: Law No. 12,305/2010, Article 9 — PNRS.
Circuvia corporate content to support project discussions. Methods, acceptance criteria and applicable requirements are defined within the scope of each operation.