Material Balance Accounting (MBA)
Section 9.1.4 of the e-Stewards Standard requires all certified organizations to conduct regular Material Balance Accounting (MBA) for each facility. At a minimum, documentation must include:
- Total incoming electronic equipment (by weight and/or unit count)
- Total outgoing electronic equipment
- Total inventory (processed and unprocessed)
- Inventory variance expressed as a percentage of total incoming material
If the variance exceeds 5%, corrective action is required to determine the cause. MBA must be calculated at least every six months and be readily available for audit review.
Outgoing quantities must also align with downstream shipping records and include confirmation of receipt (e.g., signed BOLs, scale tickets, or other executed documentation).
For questions regarding MBA or interpretation of the e-Stewards Standard, please contact Selena Turnock, Certification Director, at selena@e-stewards.org
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