In advance of adequate regulation or market pricing for some commodity items, conservative organizations will place on their balance sheets a value they believe to be an accurate reflection of the value of those items to their operations. This is common for companies with a large carbon footprint or water footprint. As an example Microsoft has placed a $27/ton price on its carbon emissions which is then billed to the P&L of its individual business units and used to fund the company's renewable energy and efficiency programs.