Evironment expense account

Does any of your known company maintain ledger called," environmental expense account"... what is the nature of account? and which type of expenses may go to this account? is it direct or indirect expense account?

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If such expense met regarding to the effect of manufacture then It is direct expenses other wise it it Indirect expenses.  I think it is direct expense at general, Because of  many of the manufacturing units met this expenses because of safe the environment from their waste or chemicals etc.... producing do to the manufuture of their products.

 

OM SAI SRI SAI JAI JAI SAI

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