The movement to reform the SNA has arisen because the accounts as now defined do not include the full economic value of environmental resources or the role which they play in productive activity. Some of the elements missing from the accounts include: · Environmental expenditures. Expenditures to protect the environment from harm, or to mitigate that harm, cannot not be identified from the data in the accounts. Such expenditures include the costs incurred to prevent environmental harm, such as pollution control equipment purchased by factories or catalytic converters in cars. They also include the costs of remedying that harm; medical expenses, replacement of property destroyed in landslides caused.