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A methodology to quantify the environmental impacts of Vancouver City Savings Credit Union’s paper use Tsui, Norman 1997

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A METHODOLOGY TO QUANTIFY THE ENVIRONMENTAL IMPACTS OF VANCOUVER CITY SAVINGS CREDIT UNION'S PAPER USE by -NORMAN TSUI B . S c , The University of British Columbia, 1993 A THESIS S U B M I T T E D IN P A R T I A L F U L F I L L M E N T OF T H E R E Q U I R E M E N T S F O R T H E D E G R E E OF M A S T E R OF S C I E N C E in T H E F A C U L T Y OF G R A D U A T E STUDIES Department of Chemical & Bio-Resource Engineering We accept this thesis as corvforming to^-he^equired standard T H E UNIVERSj / rY OF BRITISH C O L U M B I A April 1997 © Norman K M . Tsui, 1997 In presenting this thesis in partial fulfilment of the requirements for an advanced degree at the University of British Columbia, I agree that the Library shall make it freely available for reference and study. I further agree that permission for extensive copying of this thesis for scholarly purposes may be granted by the head of my department or by his or her representatives. It is understood that copying or publication of this thesis for financial gain shall not be allowed without my written permission. Department of Chemical & Bio-Resource Engineering The University of British Columbia Vancouver, Canada Apr i l 28, 1997 Date K ' DE-6 (2/88) ABSTRACT A methodology to quantify and examine the environmental impacts of VanCity's paper use was developed in this study. An audit of VanCity's accounting records for 1994 and 1995 were used to determine how much paper VanCity purchased and consumed during those periods. The methodology involved using traditional financial auditing techniques, process flow engineering, management accounting, and life cycle analysis to determine the environmental impacts of paper use. The use and knowledge of the four disciplines enables an investigator to develop a methodology to properly conduct and analyze an environmental study in a timely manner. The study was focused on Island Paper Mill's Resolve Copy and Resolve Premium Opaque, and Domtar's Sandpiper paper. In 1995, 8,100 units of copy paper or approximately 9,970 sheets per employee were consumed by VanCity. While in 1994, only 7,760 units of copy paper or 10,370 sheets per employee were consumed. The baseline mass of paper used by VanCity are 73,473 kg and 70,727 in 1995 and 1994 respectively. The equivalent number of Western Hemlock trees that were consumed as well as the trees saved by VanCity's choice of recycled papers in 1994 are 44.29 used and 8.47 saved. In 1995, it was 45.86 used and 8.97 saved. From 1994 to 1995, their was a 5.12% in overall paper use. However, when ratio analyses are applied, VanCity's paper usage was reduced by: 1) 0.20% with respect to VanCity's membership; 2) 5.72% with respect to VanCity's net income; and 3) 3.87% with respect to VanCity's full-time employees. ii Due to changes of environmental inputs and outputs at the E.B. Eddy Mills and overall changes in paper use at VanCity from 1994 to 1995, VanCity experienced the following quantitative pulp mill level environmental impacts with respect to it's paper use: 1) a 3.8% decrease in water use; 2) a 31.0% increase in chlorine use; 3) a 13.6% decrease in total solid wastes landfilled; 4) a 1.4% decrease in carbon dioxide air emissions; and 5) a 13% decrease in BOD. iii TABLE OF CONTENTS ABSTRACT ii T A B L E OF CONTENTS iv LIST OF TABLES vi LIST OF FIGURES ix A C K N O W L E D G E M E N T x 1.0 INTRODUCTION 1 2.0 LITERATURE REVIEW 3 2.1 Life Cycle Analysis 3 2.2 Issues in Life Cycle Analysis 6 2.3 Kraft Pulp Manufacturing Processes 8 2.3.1 Wood Preparation 8 2.3.2 Kraft Pulp 9 2.3.2.1 Kraft Process Description 9 2.3.2.2 Processing Cooked Pulps 11 2.3.2.3 Extended Delignification 11 2.4 Kraft Pulp Bleaching 12 2.4.1 Chorine Based Bleaching Sequences 12 2.4.2 Enzyme Assisted Delignification 14 2.4.3 Oxygen Delignification 15 2.4.4 Ozone Delignification 16 2.4.5 Chlorine Gas Free Bleaching 17 2.4.6 Totally Chlorine Free Bleaching 17 2.5 Pulping of Secondary Fibers 18 2.5.1 Pulping Methods 19 2.5.2 Deinking Operations 20 2.6 Effluent Treatment 21 2.6.1 Primary Treatment 21 2.6.2 Secondary Treatment 21 2.6.3 Tertiary Treatment 23 2.7 Summary of Pulp and Bleaching Operations 23 iv TABLE OF CONTENTS (CONT.) 3.0 METHODS & MATERIALS 25 3.1 Baseline Determination 26 3.2 Mass of Paper Consumed Using Baseline Figures 28 3.3 Recycled and Virgin Fiber Use From Baseline Figures 29 3.4 Equivalent Tree Consumption 30 3.5 Pulp Process Environmental Impacts 32 3.6 Summary - Methodology 34 4.0 RESULTS & DISCUSSION 36 4.1 The Determination of Baseline Paper Consumption 36 4.2 Mass of Paper Consumed Using Baseline Figures 39 4.3 Mass of Virgin and Recycled Virgin Fibers 41 4.4 Equivalent Tree Consumption 42 4.5 Quantitative Environmental Impacts From Pulp and Bleaching Processes 45 4.6 Analysis of the Results 51 4.7 Shortcomings of the Methodology 55 4.8 Benefits of the Methodology 56 4.9 Economic Analysis of Paper Purchases 58 5.0 CONCLUSION 60 6.0 RECOMMENDATIONS FOR FUTURE RESEARCH 62 LITERATURE CITED 63 APPENDIX A 65 APPENDIX B 74 v LIST OF TABLES Table 1 Mass of Paper Consumed in 1994 Using Baseline Figures 39 Table 2 Mass of Paper Consumed in 1995 Using Baseline Figures 39 Table 3 Mass of O.D. Virgin and Recycled Fiber, Pulp and Wood, Derived from 1994 Baseline Figures 41 Table 4 Mass of O.D. Virgin and Recycled Fiber, Pulp and Wood, Derived from 1995 Baseline Figures 41 Table 5 Equivalent West Hemlock and Hectare Consumed in 1994, Derived from Baseline Figures 42 Table 6 Equivalent West Hemlock and Hectare Consumed in 1995, Derived from Baseline Figures 43 Table 7 VanCity Paper Use Summary for the Year Ended December 31, 1994 44 Table 8 VanCity Paper Use Summary for the Year Ended December 31, 1995 44 Table 9 Chemical, Water, and Energy Usage Per ADt of Bleached Pulp 45 Table 10 Solid Wastes Landfilled per ADt of Bleached Pulp 46 Table 11 Special Wastes Sent Off-site Per ADt of Bleached Pulp 46 Table 12 Air Emissions Per ADt of Bleached Pulp 46 Table 13 Waste Water Quality Per ADt of Bleached Pulp 47 Table 14 Quantitative Environmental Impacts - Chemical, Water, Energy Usage, and Solid Wastes Landfilled 49 Table 15 Quantitative Environmental Impacts - Wastes Sent Off-site, Air Emissions, and Waste Water Quality 50 Table 16 Analytical Review of VanCity's Paper Consumption 52 Table 17 Analytical Review of VanCity's Total Paper Consumption 53 vi LIST OF TABLES (CONT.) Table 18 Economic Analysis of Paper Purchases from VanCity's Paper Suppliers'. 58 Appendix Tables Table 19 1994 Paper Purchasing Data for Island Paper Resolve 8.5" x 11" Recycled White 66 Table 20 1995 Paper Purchasing Data for Island Paper Resolve 8.5" x 11" Recycled White 67 Table 21 1994 Paper Purchasing Data for Island Paper Resolve 8.5" x 14" Recycled White 68 Table 22 1995 Paper Purchasing Data for Island Paper Resolve 8.5" x 14" Recycled White 69 Table 23 1994 Paper Purchasing Data for Island Paper Resolve 8.5" x 11" Premium Opaque 70 Table 24 1995 Paper Purchasing Data for Island Paper Resolve 8.5" x 11" Premium Opaque 71 Table 25 1994 Paper Purchasing Data for Domtar Sandpiper 24 Lb, 100% Recycled 72 Table 26 1995 Paper Purchasing Data for Domtar Sandpiper 24 Lb, 100% Recycled 73 Table 27 Total 1994 Purchases From Paper Supplier 1 75 Table 28 1994 Accounts Payable Summary - Paper Supplier 1 76 Table 29 Total 1995 Purchases From Paper Supplier 1 83 Table 30 1995 Accounts Payable Summary - Paper Supplier 1 84 Table 31 Total 1994 Purchases From Paper Supplier 2 87 vii LIST OF TABLES (CONT.) Table 32 1994 Accounts Payable Summary - Paper Supplier 2 88 Table 33 Total 1995 Purchases From Paper Supplier 2 92 Table 34 1995 Accounts Payable Summary - Paper Supplier 2 93 viii LIST OF FIGURES Figure 1 CERES Principles 1 Figure 2 Life Cycle Assessment Flow Chart for a Service of a Product 3 Figure 3 Cd Eo D E D Bleaching Sequence. 14 Figure 4 O Dc Eo Dn D Bleaching Sequence. 16 Figure 5 O Z E D P Bleaching Sequence. 17 Figure 6 Flow Chart of a Typical Activated Sludge System 23 Figure 7 Environmental Product Audit Methodology 25 Figure 8 Environmental Paper Audit Methodology 26 Figure 9 Paper Fiber Source Audit Flow Chart 31 Figure 10 Pulp and Paper Environmental Product Input and Output Flow Chart 32 Figure 11 Example of Flow Chart Methodology with Island Paper Resolve Copy 8.5" x 11" 40 ix ACKNOWLEDGEMENT This paper would not have been possible without the dedicated support and guidance of my supervisor and friend Dr. Victor K.V. Lo. He is a kind person, who has helped me when I needed him most throughout my studies. Thank you for believing in me. I wish to also acknowledge Dr. Anthony Lau and Dr. Richard Branion for their comments and help as committee members. Thank you, to Priscilla Boucher and Karen Turner at VanCity Credit Union for their generous support and funding for the project. A very special thank you to my wife, Tracy and my parents, Michael and Mary, for their support, love and patience. 1.0 INTRODUCTION To carry out their responsibilities, senior management and ultimately - boards of directors - need information on their organization's environmental performance. Many companies are also disseminating this type of information to employees and more broadly to external stakeholders for evaluation. Practical methods are required to determine the environmental performance of an organization's operational practices, whether it be product consumption choices or environmental discharges. The methodology must be logical, unambiguous and suitable for its purpose. Vancouver City Savings Credit Union (VanCity), a financial institution, is one such organization, committed to making consistent, measurable progress in implementing a series of principles developed by CERES (Figure 1). Figure 1. CERES Principles 1 Various initiatives within VanCity have been introduced to encourage environmentally responsible paper choices; and to encourage paper reduction, reuse, recycling, recovery, and residual management (5R). However, no systems are in place to measure and report the quantities of paper consumed. There is also no readily available data for determining the equivalent forest and pulp mill environmental impacts resulting from VanCity's quantitative paper consumption. A "life cycle" methodology to quantify, monitor, and evaluate the environmental impacts of VanCity's paper choice and 5R initiatives is a necessary step in determining the progress in implementing some of the CERES principles. For the purpose of fulfilling VanCity's goals, this environmental research report was commissioned to develop a methodical process for quantifying, auditing, and analyzing the baseline paper consumption of high volume papers used at VanCity and to determine the related forestry and pulp mill level environmental impacts. Bleached kraft pulp is the main ingredient used for the manufacture of paper. The environmental discharge and end-of-pipe impacts resulting from the pulp manufacturing processes are the main concern with government and environmental organizations worldwide. A discussion and analysis will be presented to discern the advantages and disadvantages of each of the pulp mill unit processes currently used in British Columbian pulp mills. 2 2.0 LITERATURE REVIEW 2.1 LIFE CYCLE ANALYSIS Life cycle analysis (LCA) is a concept of conducting a detailed examination of the life cycle of a product or a process (Figure 2). It is a recent response to increased environmental awareness on the part of the general public, industry and governments. L C A is derived from it's roots in traditional engineering and process analysis and from the recognition that the consequences of technological undertakings are not limited to the performance of a single process or change. Figure 2. Life Cycle Assessment Flow Chart for a Service or a Product. A number of different terms have been used to describe the life cycle process. One of the first terms used was Life Cycle Analysis, but more recently two terms have come to largely replace that one: Life Cycle Inventory (LCI) and Life Cycle Assessment (LCA). 3 These terms better reflect the different stages of the process. Other terms such as Cradle to Grave Analysis, Eco-balancing, and Material Flow Analysis are also used. Production, use, and disposal of almost all goods present potential health and environmental impacts. Such impacts begin at the time of extraction of raw materials, including land use effects such as habitat loss and species extinction (Valiante, 1995). These raw materials must then be transported to facilities for conversion into intermediate and then finished products. The product is then consumed, and finally disposed, recycled, or reused. At each of these steps, pollutants may be released into the environment and cause various human and non-human health effects as well as ecological consequences (Molgaard, 1995; Curran, 1995). A wide range of potential users are interested in the application of this technique. Process and product developers are interested in L C A as a way to incorporate environmental considerations into their design process, making it possible to anticipate and avoid potential pitfalls. Consumers and consumer interest groups see L C A as a way to better inform the customer of the relative environmental impact of alternative products, hoping to bring market pressures to bear upon producers. Finally regulators and policymakers see L C A as a tool that can guide environmental policy development and can provide a mechanism for enforcement of legislative objectives (Anonymous, 1995; Young, 1995). 4 To accurately assess the burdens placed on the environment by the manufacture of a product or a certain process, four main stages are involved: 1. Goal Definition and Scoping - Identifying the LCA's purpose and the expected products of the study, and determining the boundaries and assumptions based upon the goal definition. 2. Inventory Analysis - The identification and quantification of energy and resource use and environmental releases to air, water, and land associated with each stage of production; 3. Impact Analysis - Assessing the impacts on human health and the environment associated with energy and raw material inputs and environmental releases quantified by the inventory; 4. Improvement Analysis - The evaluation and implementation of opportunities to reduce energy, material inputs, or environmental impacts at each stage of the product life-cycle While carrying out an L C A is a lengthy and very detailed exercise, the data collection stage is relatively uncomplicated; provided the boundary of the study has been clearly defined, the methodology rigorously applied, and reliable, quality data is available (Canadian Standards Association, 1994; Kama etal, 1993; Vigon, 1992; Young, 1995). L C A is not a new concept. The energy crisis of the 1970s was the driving force behind inventory studies commissioned by the U.S. Bureau of Mines and Department of Energy that focused on the energy requirements of major industries. As energy concerns 5 faded, and the solid waste crisis intensified, these inventories shifted focus to the generation of solid waste and other emissions associated with industrial processes. 2.2 ISSUES IN LIFE CYCLE ANALYSIS Organizations such as SETAC, US EPA and CSA have worked to develop a complete set of procedures for the collection and organization of the information that must be developed in the course of a L C A . However, determining what to do with this information, once it is collected, has been a problem with L C A practitioners. The objective of an L C A is to develop activities which reduce environmental impact. With the objective in mind, determining how an L C A informs specific problems is extremely difficult. The difficulty arises from our current lack of understanding between the relationship of releases to the environment and environmental damage; particularly when many such releases must be considered together. LCA's are receiving increasing consideration by industry and government policymakers to meet these needs. However, the technique in its current state is critically flawed when used as a policymaking tool. Firstly, LCA's do not consider the costs of the possible alternative strategies under consideration. Instead, they tend to focus upon resource consumption, emissions, health effects, and ecological impacts. These are important considerations when choosing among alternatives, but no policy can be adequately evaluated without an understanding of its economic implications. Secondly, current L C A methodologies are based upon an exhaustive process of data collection, characterizing in detail every resource, material, and emission involved in 6 the process or product being analyzed. The product of the analysis is frequently too much information for anyone to evaluate or to base a decision (Anonymous, 1995). Thirdly, all L C A tools under development today develop a static description of the impacts of an existing product or process (Stern, 1995). For a decision maker, the critical requirement of any tool for evaluation is that it can be used to assess the consequences of change and thereby to develop a strategy for action. However, the data requirements of current L C A methods make it impossible to perform an evaluation in advance of implementation. What has proven to be the most complicated aspect of L C A has been the final, "improvement analysis" component. Improvement analysis implicitly assumes that it is possible to discern the best course of action from a set of possible actions that might be taken. Aside from simple cases where it is possible to find an action which reduces all impacts on the environment, this "best" choice depends upon the relative importance placed upon each of the possible consequences that are indicated by the analysis. Several life cycle studies involving diapers, plastic, and newsprint have been conducted (Bystrom and Lonnstedt, 1995; Kama et al, 1993; Molgaard, 1995; and Vizcarra et al, 1994). All of these studies serve as a guide in developing a working methodology 7 2.3 KRAFT PULP MANUFACTURING PROCESSES The kraft pulping process has become the most common process for the production of full chemical pulp. The reasons for its success are 1) the strength of the pulp, 2) the versatility of the process in its ability to handle a wide range of raw materials, and 3) the availability of a chemical recovery system (Kline, 1982). Kraft pulping has enjoyed the reputation of producing the strongest pulp available, since the damage to the fiber structure through chemical attack in the digester is reduced due to the nature of the chemicals used. The fact that many types of wood have been and are being cooked or pulped by the kraft process is due to the versatility of the process and to its tolerance to materials present in the wood that have caused problems with other processes (Smook, 1992). The kraft process will handle woods with high resin content, and in some cases the process can even be modified to allow the removal and conversion of these and other organic materials into useful by-products (e.g. turpentine). 2.3.1 Wood Preparation Wood logs must be converted to chips to feed Kraft digesters. Before the chips are fed, the debarking process removes the outer bark and dirt contamination. The debarking process may be a wet or a dry process. The wet process produces an effluent high in colour and resin acids. However, most debarking is performed with the dry process. Dry debarking is more desirable environmentally than wet debarking , and has been almost universally adopted in new mills and modernization projects for wood preparation systems 8 built since the mid 1970's. Some pulp mills purchase their chips from sawmills, which are almost always dry debarked. 2.3.2 Kraft Pulp Bleached Kraft pulp is manufactured by 16 British Columbian mills (Anonymous, 1994). The pulp is sold on the international market to paper mills, where it is produced into photocopy paper, office paper, fine paper, tissue, and other grades of paper. The market demand of clients require pulp specifications of very high brightness for market pulps, typically over 88 ISO (McCubbin & Folke, 1993). With this in mind, it is very difficult for mills to adopt the emerging low and no chlorine bleaching technologies. The new emerging technologies are most cost effective and environmentally efficient when applied to the lower brightness pulps (81 to 85 ISO) that are usually used in integrated mills. The bleached Kraft process has been described in several texts. The comprehensive and most up to date is Kocurek (1986). Smook (1992) provides simpler descriptions of the process. 2.3.2.1 Kraft Process Description An alkaline solution referred to as white liquor, typically about 10% concentration of Na2S and NaOH, is utilized to delignify the wood for fiber separation in the Kraft pulping process. 9 The spent cooking liquors or black liquors are separated from the pulp by washers following cooking in the digester, and are then treated in the chemical recovery system. The recovery system regenerates the cooking chemicals of Na2S and NaOH while utilizing the heat value of the organic residue to generate steam for the process. In the cooking process, the extent to which the lignin is separated from the pulp is expressed as the Kappa number. The Kappa number is a widely used test (TAPPI 1988) which has been used as the measure of the content of lignin and related organic material for most mill operations and research work in this field. The Kappa number is approximately proportional to the quantity of lignin which remains attached to the pulp fibers, either because it was not dissolved in the cooking process, or because it was so closely bound to the fibers as to be difficult to wash out. Lower Kappa numbers express a lower lignin content. In general, lowering the Kappa number of a pulp prior to bleaching leads to lower discharges of pollutants, particularly soluble organics (COD, colour, resin acids, etc.), and indirectly, chorinated organics (AOX) The Kraft pulping process should theoretically have no effluent discharge. However, the brown stock washing operation is a separation process which may never be perfect. Therefore, lignin and sodium salts leave the pulping process along with the pulp. These compounds get discharged to the mill sewer from the effluent evolving from the screening of improperly cooked wood and subsequent bleaching processes. 10 2.3.2.2 Processing Cooked Pulps The processes of cooking, washing and screening the pulp remove most of the lignin from the wood, and the material is recycled to the recovery boiler. In a traditional mill, the pulp would then be bleached with chorine and alkali to remove the remaining lignin. The essential difference between bleaching and delignification, with respect to effluent characteristics is that the lignin removed from the pulp in bleaching, is not recycled, but is discharged from the system to the mill effluent stream, along with the bleaching chemicals. However, an increasing number of mills now practice some form of extended delignification to remove a greater proportion of the lignin from the fibers prior to bleaching and recycle it to the recovery boiler for incineration and recovery of heat and chemicals (Smook, 1992). 2.3.2.3 Extended Delignification Several processes have been developed to extend delignification of the Kraft pulps beyond the conventional levels. The extended delignification or "cooking" processes are more desirable in most circumstances where the pulp will be bleached in subsequent processes. Extended cooking is achieved by modifying the digester equipment and operating procedures to add white liquor progressively to the wood, permitting lower Kappa numbers without loss of strength. In conventional Kraft cooking, the complete charge of chemicals (sodium hydroxide and sodium sulphide) is added to chips simultaneously, leading to high concentrations in the early stages of the cook, which gradually fall off as the process 11 proceeds. The wide range in chemical concentration leads to aggressive chemical action at the beginning of a cook and relatively gentle pulping at the end. The approach was to level off the alkali concentration throughout the cook so that the initial action would be less aggressive, and additional lignin could be removed in the latter stages of the process. Current extended continuous cooking technology will produce pulps with a lignin content of about 1.5% to 2.3%. 2.4 KRAFT PULP BLEACHING 2.4.1 Chlorine Based Bleaching Sequences In BC Kraft mills, the pulp is bleached immediately after the washing/screening operation in a continuous bleach plant installed adjacent to the pulp mill. The conventional bleaching process is the source of about half of the BOD, all of the organochlorides, most of the colour, and much of the toxicity in the effluent from a typical bleached Kraft mill. In bleach plants, the lignin is first converted to compounds which are soluble in alkali by treatment with chlorine and chlorine dioxide, and then washed out with sodium hydroxide (caustic). The process is repeated two or three times with sodium hypochlorite and/or chlorine dioxide as the bleaching agent. There is an industry trend towards extending delignification in the prebleaching stages to reduce the quantities of chlorine based chemicals used for bleaching, effectively replacing as much chlorine as possible with other bleaching agents, such as oxygen, or hydrogen peroxide (Swann, 1996). In most BC mills, chlorine dioxide is used to substitute for all of the molecular chlorine (Anonymous, 1994). Washed softwood pulp arriving at the bleach plant in older mills in British Columbia can be expected to contain about 8% by weight of lignin and related material 12 which gives it a brown colour, similar to that of the familiar paper grocery bag. The other mills use oxygen delignification and extended cooking to lower the lignin content to the order of 4%. In any mill, this residual lignin must be removed without excessive degradation of the fibers if the pulp is to be suitable for production of printing papers, either white or lightly coloured. The quantities of chemicals required to bleach the pulp depend on wood species, quality of unbleached pulp, product quality targets and the bleaching equipment installed. Typically about 100 kg of molecular chlorine/tonne pulp is required to bleach softwoods to market quality, while hardwoods require substantially less. Consideration of the reduction in the Kappa number of the unbleached pulp indicate that discharges of organic matter from the bleach plants of up to 65% can be achieved, with 35% being more normal. This will reduce BOD, COD, colour, and A O X proportionately. Where a mill exploits the reduced demand for bleaching chemicals by raising the degree of chlorine dioxide substitution in the first chlorination stage of the bleach plant, colour and A O X reduction would be greater. 13 Brown Stock Bleached Pulp I t 1 1 Alkali (Caustic) Sewer Acid Sewer Cd Chlorination with less than 50% chlorine dioxide substitution for chlorine Eo Oxidative alkaline extraction D Chlorine dioxide E Alkaline (caustic) extraction Figure 3. Cd Eo D E D Bleaching Sequence Figure 3 is the traditional chlorine bleaching sequence used by most pulp mills before 1990 (Simonsen et al, 1993). Elemental chlorine is the principle bleaching agent. 2.4.2 Enzyme Assisted Delignification Since late 1991, there has been rapid upsurge in interest in using enzymes to treat pulp prior to bleaching, in order to reduce the demand for chlorine based chemicals (McCubbin & Folke, 1993). Enzymes are manufactured from microbiological cultures grown under controlled conditions in closed tanks. After digestion the culture is isolated, the cells are broken and the enzyme of interest is isolated. The enzyme will reduce by up to about 25%, the amount of chlorine (or bleaching agent with equivalent oxidizing power) required in the subsequent bleaching stages. The enzymes use their xylenase activity to solubilize the lignin, for subsequent washing with water. Quantities of enzyme used are typically under 1 kg/tonne pulp, and several kg of 14 sulphuric acid per tonne are normally required to lower the pH to the range of 4 to 6 which is required for the enzyme to react as desired. The reaction temperature has to be under about 60° C. The organochlorine content of the mill effluent will be reduced in proportion to the reduction in chlorine based bleaching chemicals. 2.4.3 Oxygen Delignification The terms "oxygen delignification" and "oxygen bleaching" are often used interchangeably to refer to the process discussed in this section. The term "oxygen bleaching" is also sometimes used to refer to the addition of molecular oxygen to the caustic extraction stage, which is also most a universal practice in Canadian bleached Kraft mills. Oxygen bleaching is simply the application of gaseous oxygen to dissolve lignin to a certain specified consistency. The raw effluent from an oxygen delignification system is generally highly coloured and has somewhat higher BOD than chlorination bleaching effluent, so the maximum environmental benefits are realized only if the filtrate from the oxygen stage is recycled to the chemical recovery system, which is the universal practice. However, the efficiency of oxygen delignification in reducing the discharge of chlorinated organic materials is not dependent on such a recycle. The installation of oxygen delignification will allow most bleached Kraft mills to reduce bleach plant BOD discharges by approximately 50% and colour by 60%. Discharges of organochlorines will be reduced by approximately 35% to 50% (McCubbin & Folke, 1993). 15 Brown Stock Bleached Pulp t 1 Chemical Recovery System Alkali (Caustic) Sewer i Acid Sewer O Oxygen delignification Dc Chlorination with greater than 50% chlorine dioxide substituion for chlorine Eo Oxidative alkaline extraction Dn Chlorine dioxide with caustic dilution at bottom of tower D Chlorine dioxide Figure 4. O Dc Eo Dn D Bleaching Sequence Figure 4 is a modern oxygen delignification and chlorine dioxide bleaching operation. Most mills operate with a 70:30 chlorine dioxide.chlorine ratio. Some mills are able to operate with 100% chlorine dioxide substitution. 2.4.4 Ozone Delignification There has been considerable interest in using ozone to replace some of the chlorine and/or chlorine dioxide used to bleach kraft pulp. Like oxygen, ozone works to break down the lignin in the fiber. Since the effluents from an ozone delignification stage could be recycled to the recovery boiler for incineration, improvements in effluent quality can be expected. Ozone delignification would"normally follow oxygen delignification. 16 2.4.5 Chlorine Gas Free Bleaching Chlorine gas free bleaching requires, by definition, the elimination of the use of gaseous chlorine from the bleaching process (Swann, 1996). This method of bleaching is also known as "molecular chlorine free" or "elemental chlorine free" (ECF). In most cases, mills eliminate chlorine by operating with 100% substitution in the first bleaching stage. A O X emissions are reduced substantially compared to conventional operations and dioxins will be below the detection level of the effluent. However, significant quantities of chlorate are formed in mills with very high or 100% substitution of chlorine with chlorine dioxide. 2.4.6 Totally Chlorine Free Bleaching Totally chlorine free (TCF) pulp is somewhat similar to bleached market kraft pulp, but with brightness about 70 to 80 ISO. These mills rely on large quantities of hydrogen peroxide as their bleaching agent, which raises the mill operating costs (Swann, 1996). While the A O X discharge is essentially zero, and dioxins are presumably non-detectable in the effluent, the mill does not recycle the bleaching effluents after the oxygen stage to the recovery boiler, so the discharge of unchlorinated organics, colour, and COD must be similar to any mill with oxygen delignification. 17 o 10-12% cone. l l l l i l l l l l i l i l l l l i i i y Y Chemical Recovery System E 10 cone t Alkali (Caustic) Sewer 10% cone 70 C Acid Sewer P lii:Q§iSi|ii: Effluent may be recovered Bleached Pulp O Oxygen delignification Z Ozone E Alkaline (caustic) extraction D Chlorine dioxide P Hydrogen peroxide Figure 5. O Z E D P Bleaching Sequence The pulping chemicals in the O and Z operations in Figure 3 are recycled to the chemical recovery system. This spent kraft pulping liquor contains the cooking chemicals and organic material removed from the wood. Typically 96% to 99.5% of the spent liquor is recovered, and the rest becomes part of the mill effluent. The efficiency and reliability of the chemical recovery system has a major impact on all effluent parameters except those related to chlorinated organics. The D stage in Figure 5 is eliminated for totally chlorine free (TCF) operations. It is not unusual to find a enzyme delignification process in a TCF operation. 2.5 PULPING OF SECONDARY FIBERS The pulping of secondary fibers, or wastepaper, is considerably more simple than the methods discussed for the pulping of wood. The main job to be accomplished in pulping wastepaper is simply the separation of the web or sheet into its individual fibers. 18 The process is complicated by the various chemical treatments and coatings the paper may have received in processing, and if the paper has been printed, the printing ink could cause difficulty (Kline, 1982). The removal of the ink is considered as a separate treatment called deinking. In either case the fibers must be separated first before any further treatment can be carried out. 2.5.1 Pulping Methods The most common equipment used to defiber secondary fibers is the pulper. The pulper is loaded with water and then the dry wastepaper is fed in, usually from a conveyor belt. Enough wastepaper is added to bring the solids content or consistency up to at least 5% - 6%. The higher the consistency, the better. The machine relies on a certain amount of rubbing together between the fibers or pieces of paper to do the job. The major part of the job of breaking the paper into fibers is accomplished by the rotor in the bottom of the pulper, which spins at a high rate of speed and tears the paper into small pieces. The rotor also must be designed to cause the pulp to move around in the tank, to allow all of the charge to flow past the rotor so that it may be broken down. Once the bigger pieces have been broken down, the rubbing together of the fibers or fiber hunks helps break them down into individual fibers. Some wastepaper will have been given either chemical treatment or coatings that will make it too difficult to break down without more help. Simple heating of the water to about 65 C is common to help break down the paper. Chemicals such as sodium hydroxide and / or soaps and dispersing agents can also be added. However, these chemicals may 19 also cause the pulper to foam. The chemicals can also discolor the fibers, necessitating bleaching to restore the color. 2.5.2 Deinking Operations If printed paper is reclaimed for reuse in the manufacture of white paper, the ink must be removed by some form of cleaning operation. If the paper is coated and the ink is adhering only to the coating, the ink can simply be washed off the paper. In most cases, the printing has been done directly on the fibers and the process is not so simple. # The deinking operation actually begins in the pulper with the selection of the chemicals to be added there (Kocurek, 1986). The chemicals will not only help to break up the paper but may also help to disperse the ink and remove it from the fibers. Most deinking operations use different types of washing equipment along with special chemicals to disperse the ink and make it easier to remove. The washers may be simple drum washers like those used in the chemical pulping and bleaching operations discussed earlier. More frequently, we find the dilute stock being passed over inclined screens or slotted plates, which allow water and the dispersed ink to pass through while rejecting the fibers and allowing them to be concentrated on the surface. More recently, foam flotation techniques have been adapted to the job of deinking (Kocurek, 1986). Foam or froth flotation processes operate on low-consistency stock suspensions, with the ink being collected by the foam and removed from the fibers. Either deinking processes can operate effectively if the wastepaper used is suitable for deinking. 20 2.6 EFFLUENT TREATMENT External treatment is utilized as a supplement or an alternative to discharge control at source. It may involve a range of physico-chemical and biological measures. Primary treatment involves removal of suspended solids, normally in a gravity clarifier. Secondary treatment removes soluble organic materials, normally by biological treatment which primarily removes BOD, and acute toxicity (Metcalf and Eddy, 1991). 2.6.1 Primary Treatment Primary treatment involves removal of total suspended solids. Normally this is achieved in a gravity clarifier or sedimentation basin. However, alternative processes include dissolved air flotation and screening. Preliminary treatment, involving grit removal for inorganics and bar screening for removal of larger objects entering the wastewater treatment system, normally precedes primary treatment. 2.6.2 Secondary treatment Secondary treatment implies removal of organic materials from mill effluents, particularly BOD and substances acutely lethal to fish. Biological treatment is by far the most common method of secondary treatment. Two of the biological treatment systems are Activated Sludge Treatment and Aerated Stabilization Basins. Activated Sludge Treatment is a widely used biological process normally applied to primary treated effluents. The principles is based on the building of a settleable sludge of microorganisms grown on the soluble materials in the effluent. The sludge is recycled within the process and excess sludge is concentrated and then incinerated or landfilled 21 (Figure 6). The successful operation of an activated sludge system involves the control of the microorganisms present in the reaction vessel, the food to microorganism ratio and the sludge age. Energy and chemical requirements for sludge handling make this process more expensive per tonne of removed BOD than activated sludge system. Activated sludge can achieve lower BOD and TSS than aerated stabilization basins, but generates significant quantities of waste sludge and discharges higher quantities of nutrients than an aerated stabilization basin. Aerated stabilization basin (ASB) treatment is a biological process based on long-term growth of microorganisms on the soluble materials in the effluent, without the sludge recycle that is characteristic of the activated sludge process. When the microorganisms die, the sludge is used as a substrate for other microorganisms, and thus the organic material causing BOD is digested. The successful operation of an ASB system involves the control of the non-digestible sludge so that low TSS and BOD are achieved in the final effluent without dredging of sludge being necessary. The energy requirements for an ASB system are lower than for an AST system 22 Influent from mill Treated Effluent Released to Stream Waste Sludge Thick Sludge Disposal Figure 6. Flow Chart of A Typical Activated Sludge System 2.6.3 Tertiary Treatment This is the final process of effluent treatment after primary and secondary treatment steps. It embraces a broad range of processes used to remove items such as colour, odour, taste, and toxicity. It is often used for removing nutrients, especially phosphorus, from municipal effluents. 2.7 SUMMARY OF PULP AND BLEACHING OPERATIONS This report summarizes the basic pulp and bleaching sequences currently used in British Columbia. During the period 1989 to 1993, the pulp industry within British Columbia had reportedly committed more than $2.2 billion to reducing air and water emissions (Anonymous, 1994). Of this, roughly $1 billion was dedicated to meeting the new provincial regulation requiring a reduction in A O X discharges to 1.5 kg A O X ADt by 23 1995. At the same time, mechanical and operational changes were also made so that the pulp mills could reduce BOD and TSS discharges, and decrease the overall toxicity of their wastewater effluent. From the outset it was recognized that improved wastewater treatment alone would be insufficient to achieve the required reductions in A O X discharges. This meant that modifications would have to be made directly to the pulping process (Swann, 1996). Each mill implemented technological changes to reduce the generation and release of pollutants to the effluent treatment facility. Overall, there were three sets of changes. The first was intended to reduce the quantity of lignin and other undesirable colouring compounds carried over with the raw pulp into the bleaching process. This was accomplished in a number of ways by including a modified "cooking" process (extended delignification), improved washing, enzyme pre-bleaching, and oxygen and ozone delignification. The second set of changes involved modifying the chemistry of the bleaching process itself to either reduce, or completely eliminate, the use of chlorine. All bleached kraft mills have now largely or completely substituted chlorine dioxide (CIO2) in place of chlorine (Hull, 1992). Current research and the process of restricting chlorine use, are being driven by consumer demands. The third set of in-plant changes were aimed at reducing the release of chemicals and contaminants to the effluent treatment facility. This involved implementing improved spill recovery and water conservation measures within the plant process. 24 3.0 METHODS AND MATERIALS A methodology to quantify the environmental impacts of VanCity's paper use requires establishing a baseline of the paper purchased and consumed. Once the baseline is established, the paper content and pulp mill unit processes must be determined. An environmental product audit methodology flow chart is illustrated in Figure 7 and 8. Figure 7. Environmental Product Audit Methodology 25 Environmental Paper Audit Methodology Tasks Paper Consumption Audit Plan Client Paper Consumption Audit Organisation Review Purchasing and Accounting Review inventory Inspection Check Invoices with Purchasing Determine Suppliers Supplier Audit Confirm paper orders inventory inspection Paper Mill Audit Determine Paper Co ntent M ix Determine Manufacturing Material Flow Determine Pulp Source Suppliers Evaluate Discharge Data and Record Pulp Mill Audit Determine ISanutactwrsng Material Flow Evaluate Discharge Data and Record Determine Raw Fiber Sources Figure 8. Environmental Paper Audit Methodology Tasks 3.1 BASELINE DETERMINATION Baseline numbers could be established if there was a direct count of paper usage at the computer laser printers or photocopiers. However, direct counts do not account for lost or stolen paper or the control of what kind of paper is fed into the printing technology. However, if one was to focus on one type of paper, consumption baselines can be established from purchases made throughout any given period. 26 When conducting an audit of paper purchases for the first time, one has to consider the reliability of an organizations purchasing controls. If tests of the controls determine that the system is reliable, data may be extracted from the purchasing system. However, if controls are unreliable, data should be obtained from third party documents, such as supplier packing slips and invoices, obtained from the purchasing business. Whether the system is unreliable or not, the auditor always has the option of contacting the supplier to verify the target organizations purchases. An inventory period cut-off must be established using a set of rules which are similar to Generally Accepted Accounting Principles (GAAP). GAAP states that items that have not been delivered should be included in inventory when the rights and risks of ownership have passed from the supplier to the purchasing business ( O C A , 1995). However, one is not interested in ownership. The auditor is interested with what has been consumed over the period. Therefore, the auditor must count the inventory on hand at the end of the period and include undelivered end of period purchases in inventory (Eq.l). Eq.l Paper Consumed During Period = (Beginning Inventory Purchases) -(Ending Inventory) Paper consumed during the period is dependent on the beginning inventory, purchases during the period, and the ending inventory. The ending inventory will be carried forward and become the following periods beginning inventory. 27 3.2 MASS OF PAPER CONSUMED USING BASELINE FIGURES The industry practice of reporting paper basis weight is in pounds (lbs) of paper per 1300 square feet (ft2) for fine papers (Scott, 1989). For practicality purposes for use with the methodology, the imperial basis weight would best be converted to a metric basis weight. To convert from the imperial basis weight of paper of lbs/1300ft2 to g/m2, the basis weight is multiplied by 4876.11. For example, a 201b basis weight fine paper divided by 1300ft2 and multiplied by a conversion factor of 4876.11 would equal 75g/m2. The 201b basis weight could also be converted to 75g/m2 by using a simple conversion factor of 3.75. The area of paper consumed is determined by Eq. 2. Eq. 3 converts the number of sheets and sheet area into the area of paper consumed (m2) Eq. 2 Area of Paper Consumed = (No. Sheets of Paper)(Sheet area in square inches) Eq. 3 Area of Paper Consumed (m 2)= (No. Sheets of Paper)(Sheet Area)(^)2 (0.3 05)2 Once the baseline figure (sheets), basis weight (g/m2), and area (m2) are determined, the mass of paper consumed can be calculated with Eq. 4 Eq. 4 Mass of Paper Consumed = (Baseline Area of Paper Consumed)(Basis Weight) Mass of Paper Consumed = (m2)(g/m2)(l/1000) 28 3.3 RECYCLED AND VIRGIN FIBER USE FROM BASELINE FIGURES In paper manufacturing, recycled and virgin fibers make up only a portion of the overall ingredients. Other ingredients include starch, water and other additives or fillers. The portion of recycled or virgin fibers in a paper is usually expressed as a percentage of the overall mass of the paper. The average content percent weight for the Island Paper Mills Copy paper containing 10% post consumer recycled fiber are listed below: Oven Dry Virgin Fiber: 62% Oven Dry Recycled Fiber: 10% Water: 5% Additives (fillers): 23% 100% of Total Paper Weight The average content percent weight of the Island Paper Mills Premium Opaque and Domtar Sandpiper were not obtained and used due to small amounts of these papers used at VanCity. Once the contents are broken down by percent of total paper weight, the total mass consumption of each paper ingredient can be determined by multiplying the total mass of paper consumed by the related percentage. It would be natural for someone to stop here and say, this is how much fiber is consumed by weight. However, at each conversion stage in the manufacturing process, losses occur from the deficiencies in the processes themselves. The conversion of wood chips to bleached pulp is approximately 47% efficient. The conversion of bleached pulp to a fine paper product is approximately 98% efficient. The respective 53% and 2% are waste products created by each conversion process. 29 3 .4 EQUIVALENT TREE CONSUMPTION The equivalent tree consumption derived from baseline figures is a useful technique used to communicate or visualize fiber consumption. The recognizable equivalent must be geographically and materially relevant to the material under consideration. The density (kg/m3) and volume (m3) of the equivalent must be determined from known literature or other sources. Once the total mass of the material is determined, the equivalent can be determined by using Eq. 5 Eq.5 Equivalent = (Mass)(Volume)(Density) The process of quantifying the environmental fiber impacts VanCity's paper use is illustrated in Figure 9. The flow chart illustrates the breakdown of the paper into their individual components. The fiber is first traced to paper manufacturing where the process is 98% efficient. The remaining 2% is usually lost in the wastewater or sewer. The fiber is then traced to pulp processes which are 47% efficient in converting oven-dry wood chips to pulp. The remaining 53% is lost to the sewer or burned as biomass. 30 z CL U - CL o > OFPUl 'ASTE cn cc 0 D iASS s 5 -c a u o E 13 o o <u E §• cK <u u. 00 E 31 3.5 PULP PROCESS ENVIRONMENTAL IMPACTS The pulp processing technologies are the focus of most environmental impact studies. The methodology of gathering and studying each of the environmental impacts of the processes is shown in Figure 10. The environmental inputs and outputs are inventoried and summarized. Quantities of inputs and outputs are derived from baseline figures. Communication with the pulp manufacturer is necessary to obtain information which is generally not available or summarized in scientific or engineering journals or textbooks. With respect to this study, environmental reports prepared by the pulp manufacturer are appropriate sources to obtain data to demonstrate the audit methodology. Figure 10. Pulp and Paper Environmental Product Input and Output Flow Chart 32 However, an auditor must always approach environmental numbers provided by pulp manufacturers with professional skepticism. As stated in the CICA Handbook (1995) an attitude of professional skepticism means an auditor is alert to: a) factors which increase the risk of material misstatement. b) circumstances which make him or her suspect the environmental information is materially misstated. c) conditions observed or evidence obtained which contradicts the assumption of management's good faith. Environmental data may also be obtained from the British Columbia Ministry of Environment (MOE) which may or may not be accessible to the public. However, this data has limitations as set out above as the data is usually provided by the pulp manufacturers. 33 3.6 SUMMARY - METHODOLOGY The methodology used to quantify the environmental impacts of VanCity's paper use is only one example of how the methodology can be applied. The methodology can be applied to a wide range of environmental studies where baselines are required to be determined and analyzed. The methodology draws from several disciplines as follows: 1) Life Cycle Analysis 2) Financial Auditing 3) Process Engineering 4) Management and Cost Accounting 5) Bio-Resource Engineering (Environmental) Financial auditing has been used by accountants to verify the accuracy of financial numbers presented by the management of the entity. The financial statements which are the end product of the audit are reported to interested users or stakeholders. Financial auditing brings to the methodology the following attributes 1) Independence and sufficient training of the auditor 2) The identification of management intentions and business environment 3) The identification of audit risk and a sufficient level of audit assurance 4) The understanding of the entity's control systems or environment Process engineering has been used by engineers to follow and design the required flow of material, energy, and wastes throughout a system. In addition, process engineers are trained to work with black box environment. 34 The analysis of data with respect to this methodology can best be handled by management accounting. Management accounting is useful in identifying the following: 1) The breakdown of environmental data collected in the methodology into manageable "chunks" for analysis. 2) Ratio analysis 3) The identification of change from prior years 4) The identification of changes or deviations from industry standards or to an organization's set environmental targets 5) The identification of changes over a specific threshold or materiality. All of the above qualities are found in the methodology to quantify environmental impacts and serve only as a guideline for an environmental auditor. 35 4.0 RESULTS & DISCUSSION 4.1 THE DETERMINATION OF BASELINE PAPER CONSUMPTION Four different types of paper were examined in this report: 1) Island Resolve Copy 201b, 50% Recycled, 8.5" x l l " 2) Island Resolve Copy 201b, 50% Recycled, 8.5" x 14" 3) Island Resolve Premium Opaque, 701b, 8.5" x 11" 4) Domtar Sandpiper, 241b, 100% Post-Consumer, 8.5" x l l " The Resolve Copy is used for photocopying and laser copiers. The Resolve Premium Opaque, available in 400 sheet reams, is used for VanCity's All-In-One Statements. The Domtar Sandpiper is an all purpose fine paper used for VanCity's letterhead stationary. The Island Resolve papers have a minimum of 10% post-consumer recycled fiber content, while the Domtar Sandpiper has 100% post-consumer fiber content. Both the Island Resolve Copy 201b and Domtar Sandpiper come in 500 sheet reams. At the request of VanCity, an analysis of their internal control system has been omitted from this report. An analysis of VanCity's internal control could reduce the work required to obtain data required to determine the baseline. Internal control is best defined as management controls which have been put in place to ensure that the accounting information is correct. If an accounting system has good internal controls, data regarding paper purchases during a given accounting period may be easily retrieved online. 36 If internal controls for an accounting system are poor, data must be obtained through subjective methods such as: 1) an investigation of third party documentation 2) third party confirmation 3) testing of data In some instances, the environmental auditor may determine that internal controls are good but still perform subjective procedures to increase their level of assurance. At VanCity, an investigation of all invoices were required to obtain the necessary data to compile the baseline figures. Changes in purchasing practices were evident during 1994 and 1995. Large bulk pre-purchases of copy paper from Paper Supplier A were made in 1995, while in 1994 bulk purchases were much smaller. Invoices from Paper Supplier B were difficult to understand. VanCity had a practice of pre-purchasing stock paper, ordering imprints on pre-purchased stock, and imprints on new stock. The three different purchasing practices and inadequate invoice detail from Paper Supplier B led to some confusion in separating how much paper was really purchased and shipped by this supplier. Inventory was not examined due to storage and location access limitations. However, estimates to accrue for year-end inventory balances were made to adjust the overall Island Resolve Copy and Premium Opaque paper purchased throughout the year. An examination of Domtar Sandpiper paper inventory would be difficult since personalized 37 letterheads tend to be drawn down slowly over several periods and are kept in small quantities at an employee's desk. With all of the difficulties encountered, I was still able to obtain fairly reliable data concerning the amount of paper purchased throughout 1994 and 1995 as follows: 1) Island Resolve Copy 201b, 8.5" x 11": 2) Island Resolve Copy 201b, 8.5" x 14": 3) Island Resolve Premium Opaque: 4) Domtar Sandpiper, 241b, 8.5" x 11: 1994 1995 7,760 Units* 8,100 Units* 895 Units* 1,050 Units* 1,800 Units* 1,800 Units* 310 Units* 366 Units* Note * Units are in 1000 sheets of paper See Appendix A for detailed baseline figure data. 38 4.2 MASS OF PAPER CONSUMED USING BASELINE FIGURES Using Eq. 2, Eq. 3, and Eq. 4 and Figure 9 from Section 3 (Methods and Materials), the paper mass for each type of paper is shown in Table 1 for 1994 and Table 2 for 1995. Refer to Figure 11 for an example of a paper / fiber flow analysis. Paper Type Input Units Number Sheets Paper Mass (kg) Resolve Copy 201b, 8.5" x 11" Resolve Copy 20lb, 8.5" x 14" Resolve Premium Opaque 70lb, 8.5" x 11" Sandpiper 24lb, 8.5" x 11", 100% Post-Rec. 7,760 895 1,800 310 7,760,000 895,000 1,800,000 310,000 35,154 5,160 28,540 1,685 10,765,000 70,539 Table 1. Mass of Paper Consumed in 1994 Using Baseline Figures. Paper Type Input Units Number Sheets Paper Mass (kg) Resolve Copy 201b, 8.5" x 11" Resolve Copy 20lb, 8.5" x 14" Resolve Premium Opaque 70lb, 8.5" x 11" Sandpiper 24lb, 8.5" x 11", 100% Post-Rec. 8,100 1,050 1,800 366 8,100,000 1,050,000 1,800,000 366,000 36,694 6,054 28,540 1,990 11,316,000 73,277 Table 2. Mass of Paper Consumed in 1995 Using Baseline Figures. Once the mass of the paper is calculated from the number of sheets consumed over the year, the paper mass figure could be used to calculate the mass of fiber consumed. Some year-end paper purchases were adjusted to reflect paper purchased but not consumed (See Appendix A). 39 40 4.3 MASS OF VIRGIN AND RECYCLED FIBERS Virgin fiber is the fiber derived from raw wood fiber sources such as trees or pre-consumer printing waste. Recycled Fiber is post-consumer secondary fiber. In Figure 11, the term fiber is used to describe fiber after the paper manufacturing process. Pulp is used to describe the fiber before the paper manufacturing process or after the pulping and bleaching process. Table 3 and 4 summarizes the derived amount of fiber, pulp and wood consumed by VanCity in 1994 and 1995. O.D. O.D. O .D . O.D. O .D O.D. Paper Virgin Virgin Virgin Recy. Recy. Recy. Paper Type M a s s Fiber Pulp W o o d Fiber Pulp W o o d (kg) (kg) (kg) (kg) (kg) (kg) (kg) Resolve Copy 201b, 8.5" x 11" 35,154 21,795 22,240 47,319 3,515 3,587 7,632 Resolve Copy 20lb, 8.5" x 14" 5,160 3,199 3,265 6,946 516 527 1,120 Resolve Premium Opaque 70lb, 8.5" x 11" 28,540 17,695 18,056 38,417 2,854 2,912 6,196 Sandpiper 24lb, 8 .5" x 11" , 1 0 0 % Post-Rec. 1,685 N/A N/A N/A 1,281 1,307 2,781 70,539 42,689 43,561 92,682 8,166 8,333 17,729 Table 3. Mass of O.D. Virgin and Recycled Fiber, Pulp and Wood Derived from 1994 Baseline Figures O.D. O.D. O.D. O.D. O .D O.D. Paper Virgin Virgin Virgin Recy. Recy. Recy. Paper Type M a s s Fiber Pulp W o o d Frber Pulp W o o d (kg) (kg) (kg) (kg) (kg) (kg) (kg) Resolve Copy 201b, 8 .5" x 11" 36,694 22,750 23,215 49,393 3,669 3,744 7,967 Resolve Copy 20lb, 8.5" x 14" 6,054 3,753 3,830 8,149 605 618 1,314 Resolve Premium Opaque 70lb, 8.5" x 11" 28,540 17,695 18,056 38,417 2,854 2,912 6,196 Sandpiper 241b, 8.5" x 11", 1 0 0 % Post-Rec. 1,990 N/A N/A N/A 1,512 1,543 3,283 73,277 44,198 45,100 95,958 8,641 8,817 18,760 Table 4. Mass of O.D. Virgin and Recycled Fiber, Pulp and Wood Derived from 1995 Baseline Figures 41 4.4 EQUIVALENT TREE CONSUMPTION In 1994, approximately 44.29 equivalent Western Hemlock trees having a volume of 4.5 m3 or having an approximate height of 30m and 60cm diameter breast height (dbh) were consumed. Western Hemlock also tend to have the following stocking density per hectare: 1) Low stocking density: 500-600m3/ha 2) . Average/medium stocking density: 650 m3/ha 3) High stocking density: 900-1000m3/ha Using an average stocking density of 650 m3/ha, the equivalent area consumed by VanCity's paper use is approximately 0.3066 ha. However, VanCity's choice of papers having a post-consumer recycled content resulted in 8.47 trees or 0.0587 ha being saved. In 1995, 45.86 trees and 0.3175 ha were consumed, while 8.97 trees and 0.0621 ha were saved. The results for 1994 and 1995 are shown in Table 5 and 6 respectively. Refer to Table 7 and 8 for overall quantitative results. O.D. Volume Eq. West. O.D. Volume Eq. West. Hect. Virgin of Virgin Hemlock Hect. Recy. of Recy. Hemlock Saved Paper Type Wood On. Wd. Used Used Wood On. Wd. Saved (kg) <m-3) (tree) (Ha) (kg) (m"3) (tree) (Ha) Resolve Copy 201b, 8.5" x 11" 47,319 101.76 22.61 0.1566 7,632 16.41 3.65 0.0253 Resolve Copy 201b, 8.5" x 14" 6,946 14.94 3.32 0.0230 1,120 2.41 0.54 0.0037 Resolve Premium Opaque 701b, 8.5" x 11" 38,417 82.62 18.36 0.1271 6,196 13.33 2.96 0.0205 Sandpiper 24tb, 8.5" x 11". 100% Post-Rec. N/A N/A N/A N/A 2,781 5.98 1.33 0.0092 92,682 199.32 44.29 0.3066 17,729 38.13 8.47 0.0587 Table 5. Equivalent West Hemlock and Hectare Consumed in 1994, Derived from Baseline Figures 42 O.D. Volume Eq. West. O.D. Volume ' Eq. Wast. Hect. Virgn of Virgn Hemlock Hect. Recy. of Recy. Hemlock Saved Paper Type Wood Gm. WO. Used Used Wood Gm. WU. Saved (kfl) (m"3) (tree) (Ha) (kfl) <m-3> (tree) (Ha) Resolve Copy 201b. 8.5" x 11" 49,393 106.22 23.60 0.1634 7,967 17.13 3.81 0.0264 Resdve Copy 20lb, 8.5" x 14" 8,149 17.52 3.89 0.0270 1,314 2.83 0.63 0.0043 Resolve Prerrium Opaque 701b, 8.5" x 11" 38,417 82.62 18.36 0.1271 6,196 13.33 2.96 0.0205 Sandriper 241b, 8.5" x 11", 100% Post-Rec. N/A N/A N/A N/A 3,283 7.06 1.57 0.0109 95,958 206.36 45.86 0.3175 18,760 40.34 8.97 0.0621 Table 6. Equivalent West Hemlock and Hectare Consumed in 1995, Derived from Baseline Figures 43 o\ ON 1 J O S o c X I S3 5 * 1 f- v~i C N in cn o c\ o C N o o o p o o o lo O C N loo H « m oo Tt m o\ vo C N cn . - - co <2 £ . . 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'S t§ (2 £ 44 4.5 QUANTITATIVE ENVIRONMENTAL IMPACTS FROM PULP AND BLEACHING PROCESSES The environmental impacts of pulp processing technologies are very much producer specific. The pulp used in the manufacture of Island Paper Mill's paper is mainly obtained from The E.B. Eddy Group in Espanola, Ontario. A report entitled A Question of Balance, Third Status Report on Sustainable Development was requested and obtained from The E.B. Eddy Group (1996). The report provided company environmental data regarding operations on pulping, bleaching, and papermaking. To limit the scope of analysis, only environmental data regarding pulping and bleaching operations at E.B. Eddy's Espanola, Ontario pulp mill was used. The following tables are summaries of data obtained from The E.B. Eddy Group (1996). The data is current up to December 31, 1995 which is sufficient for the purposes and preparation of this report. The data does not take into account environmental impacts on paper recycling processes, papermill processes, and forestry operations, which are separate studies on their own. 1995 1994 Energy from Biomass: Energy from Hydro-Electric: Energy from Electrical (Non-Hydro): Energy from Fossil Fuel: 28.9 GJ 0.98 GJ 0.43 GJ 7.3 GJ 37.47 GJ 30.7 GJ 0.82 GJ 0.52 GJ 6.9 GJ 38.84 GJ Total Water: Purchased Chemical: Recycled Chemical Usage Chlorine Usage 105.1 M 3 140.8 kg 780.7 kg 18.1 kg 113.1 M 3 131.7 kg 774.1 kg 14.3 kg Table 9. Chemical, Water and Energy Usage Per ADt of Bleached Pulp (E.B. Eddy Group, 1996). 45 1995 1994 CaC03 0.8 kg 0.7 kg Sludge 9.1 kg 10.4 kg Dregs 20.6 kg 19.9 kg Landfill cover (fresh sand) 4.6 kg 22.5 kg Sand and dirt from woodroom 56.6 kg 55.0 kg Knots / Rejects 1.2 kg 5.3 kg Wood yard 13.3 kg 12.9 kg Miscellaneous 0.1 kg 0.6 kg Total 106.2 kg 127.3 ki Table 10. Solid Wastes Landfilled per ADt of Bleached Pulp (E.B. Eddy Group, 1996). 1995 1994 Oil 0.109 L 0.078 L Solvents 0.018 L 0.021 L Solid wastes requiring special handling 0.023 kg 0.033 kg Table 11. Special Wastes Sent Off-site Per ADt of Bleached Pulp (E.B. Eddy Group, 1996). 1995 1994 Particulates 1.84 kg 1.83 kg Nitrogen oxides 2.08 kg 2.02 kg Sulphur Dioxide 0.314 kg 0.498 kg Volatile Organic Carbon 0.232 kg 0.225 kg Stack TRS 0.013 kg 0.042 kg Carbon Dioxide 3,137 kg 3,293 kg Table 12. Air Emissions Per ADt of Bleached Pulp (E.B. Eddy Group, 1996). 46 Suspended Solids Dissolved Solids TOC A O X BOD 1995 2.8 kg 4.5 kg 148.8 kg 23.66 kg 0.62 kg 3.33 kg 5.02 kg 151.9 kg 24.76 kg 0.64 kg 1994 Table 13. Waste Water Quality Per ADt of Bleached Pulp (E.B. Eddy Group, 1996). Since the baseline figures have been determined and summarized in Table 7 and 8, one is able to use the baseline figures and the above E.B. Eddy environmental data to calculate the quantitative impact VanCity has on the environment with respect to chemical, water, and energy usage, solid wastes landfilled, waste sent off site, air emissions, and waste water quality. The results and analysis of each type of quantitative material input or output is summarized in Tables 14 and 15. Tables 14 and 15 show the percent change over the previous year for E.B. Eddy Mill's pulp data and VanCity's quantitative environmental impact. The significant highlights of these two tables are as follows: A) E.B. Eddy Mills B) VanCity Quantitative Impact 1) 7.1% decrease in water use. 1) 3.8% decrease in water use. 2) 26.6% increase in chlorine use. 2) 31.0% increase in chlorine use. 3) 16.6% decrease in total solid 3) 13.6% decrease in total solid wastes landfilled. wastes landfilled. 4) 4.7% decrease in carbon dioxide air emissions. 4) 1.4% decrease in carbon dioxide air emissions. 5) 15.9% decrease in BOD 5) 13.0% decrease in BOD 47 E.B. Eddy Mills has successfully decreased most of the above environmental inputs or outputs except for chlorine usage. In light of the trend towards newer bleaching technologies such as ozone and oxygen bleaching, it is interesting to note the increase. The increase in chlorine usage can be explained by E.B. Eddy's reported increased use of chlorine dioxide over elemental chlorine in pulp bleaching. The production environmental impacts at E.B. 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M M' iri ro © <r> © >ri os vi r i oo' - H ro oo CN H N v0 t O N 60 60 60 00 6d ^ ^ ^ -Z 1 vo r~- os © so ro' oo' os oo' CN © CN VO CN r H CN C*^ © ^ Os •rt © TT r H iri ©' CN co 5 5 5 5 5 "ei wi 2) M ^4 vo ro CN Os vo ro © ,_; r~-ro iri O r H (N 5 5 5 5 5 <c < < < < ~ao ~5o aJ ^ ^ ^ ^ 0 0 K 1 0 0 VO CV1 H od ^ . T I - ro © r H CN es S ^ o "2 "3 <D S o >< ^ B O O ffl ift O h <! C« c Hi "2 c Q w < cB O on o Cu O > a w 3 >/-) ca •8 vo as Os o 2 O PJ CQ W S o .1 O 03 •4H CO T 3 S .o i3 c o CJ b +H o 50 4.6 ANALYSIS OF THE RESULTS Interpretation of the baseline figures is required to determine whether or not VanCity's paper recycling, reduction, and reuse initiatives are effective. Monitoring just how many sheets of paper were consumed throughout a given year does not take into account the continual growth of the consuming organization. Analytical procedures are required to interpret the baseline figures. Analytical procedures, also described as management accounting or ratio / percentage analysis is used to analyze paper use with respect to growth of an organization throughout the year. Financial information is available for nearly all organizations who file tax returns. The baseline figures were compared against total revenue, total operating expenses, net income, membership, the number of employees, and the number of branches. The ratios presented here are just a sample of accounts which can be analyzed to the baseline. The results are displayed in Tables 16 and 17. The papers studied were separated for detailed analysis. The different ratios are required to reflect different paper use drivers for each type of paper. For photocopy and laser printers, the main paper used is the Island Resolve Copy. The best cost driver for copy paper would be the number of employees working in the organization. For the Island Resolve Premium Opaque, the paper use driver is the membership base or Ail-In-One statement printing. Letterhead use could be dependent on either the membership base or the number of employees. 51 o o o o o o St d 10" 2 to ro ro o o o o o o o" 0 o C O C O C O o o o o o o ro co co o ro cq i>. co" <*" C M ro co 00 ro co uo L O co co C M o r--" * - " o cn ID m ro o o o o~ o o o o o o q o CO o co co co o o o C M o o o 10 co co co 00 *- «-O <-ro 00 r*-~ od co co ro co co ro C M od <-~ C M U J > LU CC _ l < y 1-> -—1 < CD 3 O " to a. O E 3 >• >• •= Q . Q . E O O CD o o >. co > Q- a co EL > -o 8 I CD CA CC T J T ! _ 2 c c e C <|-2 -S 1 O *~" ^ r-O O CA ca . CD CD CC CC c CD a < cc cc o < < a X X 3 CD CA 00 o o X X 00 00 CD <D CD CD CA CA o o 0 0 0 z z z or cc "fo 3 C C < L O 0) ro .gl 1 "5 "0 c CO c CO c o CD a O s i s % x .£ 111 c o> co C L U ra CD CD E Q . O O o s 7. o 0) H Z a 5T CC "co 3 C C < L D ro cn ca in .9- 51 j •5 .2 u S2 o. c 0 c ro 1 L U 03 • 6 6 * 1— « - k. CD, <t JS .9-CD 5 ^ L O Q ro 00 w *t ro Ln C M C O 00 ' o o o o 0 0 0 L O * ~ ro x cn . >- CD , co o. c '5-r> C M co ro o o ~ o o L O a to 0 0 0 00 ca j - E <D 2^ 3 3 , x £ e °" JS E to L O CO u CD a ^ E CD L O ^ 3 3 io -2 l S1 06 «* «- "a CD 8 * • 1 ,Q Lo * £ O 00 L O * ~ " O ?> x o cd £ o a. ro "S 8 o = <o CD O L O — cc 00 * ~ — » "* e ^ S-l ro x s o S-l ro — cn o = CO CD O L O — oc 09 L O _ CD = o a] ro ; .5 u o L O — 06 ro r» ro L O C M 00 od o o C M I V C M C O co <-r~ ^ ro co C M C M C O ro m <- 10 0 0 <tf O O O d d d 10 C M co 00 C M co 00 00 L O ro L O O O O C O C M ' t -/ co ^ C O L O io CM co co r» o o <-o o 0 0 0 00 10 C M co ro ro C M 11 vu ^ ro T -co L O ro cm co 00 CM o CM o o co <t C M C M 00 ro r v 00 <- 00 10 00 o O O CM o d d CD 3 c CD . > » o S; ? CD E 75 2J E "5. c 5 & S • E S CD CD A ca co ca ca ca co «-i 4-J +-1 4-1 CD CD CD CD CD CD CD CD CD CD £. £ £ S. £ (A W 10 CO 10 B) c g Q. E CO c o CJ k_ CD Q . CO 0 _ CA O c co > CD > CD CC "co o > CO c < co _CD CO h-52 00 CM O CO CO CO o o o oo o o o o q q "J o" LO" 2 CO OT OT o o o o o o d d o <-oo oo co o o o o o o o o c> cs q m o" d o co S O LO O CO gj - q oo co «- CO r- T -CN r -LO O o O O OT 00 LO o o O O LO CO CO q q q q CM q cn co" oo" CO o OT O q r> 00 CM d co •*" T — CM OT CO T — •CO-o CO O o co LO CO o o O o OT CO CO q o q q CM «-CO «*" r>." r-" oo" * — CM o * — t — CO OT 03 CM oo" oo" T — CO OT CO T — •CO-U J > U J cc —i < o >-_l < z < g i -< CC CC O > a o O co > o co CO CC T 3 C « x ^ c a> a 9 in < oo 0) a> I co 3 CT 10 a. O E M I s I I rr T3 Q . 'a. •a c co co co T3 « -CO < £ h - * % « co }= 1 3 E o a c r- O X X CO 00 4-i co cu co 2 co CO co co o o a. x E : 3 LO (0 • c CO o • o CO. >-CO Q . « co w _ *t— (0 ° S CM o o CO r> CM 00 CM CO CM 1 in I O 1 CO CM CO CO 00 CM CM L O o o t — O co o o o o «- 00 OT d d d d d o CO •3-cd c <r - .2 I *- c O O H O LO OT o CO OT 00 * — O o CM o <— CO OT OT o o O ,— O LO 00 LO d Is-" o CO £ 2. ^ a. o c o *z a. E 3 CO c o o CM OO O CM 00 CO OT CO ^ " CO CM 00 O CO O O O *— O CO L O r> co OT oo OT" ^-" CO CC H 3 C c O O Z Z .5* X To o cl (0 c •o c CO c "5> io S « 'o c (0 c 0) 3 c CO > CO cc (0 CO Q . o • i CO £ li co a 5> x £ LU C O) (0 .E 1 1 1 (0 cu I E O g co ~ O CO • - cc o C l CO' > (0 u CO +3 (0 CO CO i • co E v > cu o i - a> CO CO o CO > ^ c c -a o t I l i | I I ~co l o (0 (0 CO (0 CO V CO CO CO CO CO co co co co co x: x: J - x: -c x: (0 (0 (0 CO CO CO Si 10 .& 5. •. x: o o !2 a c CO C CO I LU m « d d S z z c o Q. E D CA C o o cu Q . CO Q _ " r o to O c CO > CD > DC 15 o CD C < _Q5 CO 53 In Table 16, the most interesting result is the decrease in consumption per employee of Island Resolve Copy 8.5" x 11" copy paper from 7,476 sheets in 1994 to 7,137 in 1995 or a difference of 339 sheets per employee. The 4.5% reduction over 1994 is a very surprising result given the growth of VanCity in 1995. One would expect copy paper use to increase due to the financial and membership growth of the organization. However, the 4.5% reduction was probably due to VanCity's successful recycling, reduction, and reuse initiatives implemented by the VanCity Human Resources and Environment Office. Another possible explanation would be the addition of employees at VanCity in 1995 with the move of their head office into a new building. If the scope of the methodology was expanded, a study to factor in the amount of paper recycled by VanCity into the methodology would be very interesting. There is no change in the Island Premium Opaque consumption over 1994 and 1995. In 1995, the Domtar Sandpiper / Letterhead paper use per employee increased by 7.7% over 1994. In Table 17, the total paper used in 1995 (11,316,000 sheets), is a 5.1% increase over 1994, (10,765,000 sheets). The overall increase in paper use would be consistent with the growth of VanCity. However, a closer look at the overall total paper consumption ratios in Table 17 indicate a favourable negative trend in most ratios except for sheets per branch which is a positive 2.2% increase. 54 Given the negative trend of the other ratios of between 0.2% to 6%, it is encouraging to note that VanCity's following initiatives are having an impact in reducing paper use. a) email usage. b) double sided photocopying. c) second sided paper reuse in memo's and laser printers. d) paper reduction awareness throughout organization. e) word processing review before printing. When other financial institutions or companies begin publishing their paper consumption figures, it would be interesting to see how VanCity would compare to their competitors or other industries. 4.7 SHORTCOMINGS OF THE METHODOLOGY Any methodology however useful, has weaknesses and shortcomings. The methodology developed in this report to quantify the environmental impacts at a certain level of a manufacturing process has the following weaknesses: a) the methodology does not interpret how the baseline paper consumption affects the environment, biologically or socially. b) the methodology relies on management's good faith to provide accurate information. c) the methodology relies on volunteered information which may not be audited. 55 d) the methodology should only be used by properly trained investigators who have an appropriate understanding of: 1) process engineering 2) risk and project management 3) financial auditing 4) management accounting 5) bio-resource engineering (environmental) e) the methodology may not identify key environmental risks or impacts which may be identified in a full life cycle analysis. f) the methodology requires experts in other environmental specialties to interpret data collected which may be expensive but less expensive than a LCA. The limitations above however are overcome by the benefits described in the next section. 4.8 BENEFITS OF THE METHODOLOGY The methodology described in this report has the following benefits over other types of environmental methodologies such as life cycle analysis and true environmental accounting. The benefits are as follows: a) easier to use and execute than the traditional L C A b) focuses on a type of process for quantification of environmental material inputs and outputs. 56 c) data captured by accounting systems may be a source of historical data which may be used to extrapolate trend lines. d) baselines are established for comparison purposes to: 1) other related organization or other industries. 2) historical or future data. e) data relied upon may be faster to extract from accounting systems than other methods of data collection 1) allows for information to be collected in a timely manner for planning purposes or annual environmental reports. 2) allows for the possible identification of environmental risks which may pose a threat to workers. 3) may expose environmental liabilities in a timely manner which may or may not affect the profitability of an organization in the short or long-term. In summary the methodology focuses on cost versus benefit type, risk and timeliness in extrapolating useful environmental information for reporting or presentation purposes to interested users, management and stakeholders. 57 4.9 ECONOMIC ANALYSIS OF PAPER PURCHASES An economic analysis is sometimes necessary to determine whether the price of the product could influence purchasing decisions within an organization. Table 18 examines the dollar values of paper products studied and the overall purchases from Paper Supplier 1 and Paper Supplier 2. The best comparison of the papers being studied would be against the total purchases from the supplier. The price of all papers increase or decrease with the given market price of pulp. Knowing this, it would be improper to compare the purchase amount of the papers studied against outside economic data. Paper SuDDlier #1 - Dollar Value of Paper Purchased 1995 1994 Island Resolve Copy 8.5" x 11" $81,932 $56,669 Island Resolve Copy 8.5" x 14" 17,263 8,921 Island Resolve Premium Opaque 36,375 27,387 Total Purchases of Paper Types Studied 135,569 92,977 Total Paper Supplier # 1 Purchases (all types of paper) 167,491 113,819 Purchases of Paper Studied / Total Supplier 1 Purchases 80.9% 81.7% Paper Supplier #2 - Dollar Value of Paper Purchased Domtar Sandpiper 8.5" x 11" and Imprinting Total Paper Supplier #2 Purchases (all types of paper) Purchases of Paper and Imprinting / Total Supplier 2 Purchases $26,945 57,001 47.3% $27,435 30,902 88.8% Table 18. Economic Analysis of Paper Purchases from VanCity Paper Supplier's. (The data related to Table 18 are locate in Appendix B) The Island Copy and Premium Opaque accounted for 80.9% and 81.7% of the dollar purchases from White Paper in 1995 and 1994. There is no significant change in the purchasing mix. However, the dollar value of these papers increased by 46% in 1995 over 1994. The increase was due to a 40 to 50% price increase in bleached market pulp in 1995 58 over 1994. The recent price in April 1996 has stabilized around US $500 from $980 US in the fall of 1995. In 1996, the cost of paper purchases had decreased with the pulp prices stabilizing around US $500. The Domtar Sandpiper and it's associated imprinting costs accounted for 47.3% and 88.8% of the dollar purchases from Paper Supplier 2. The 41.5% difference is due to an increase of additional printing services from Paper Supplier 2, such as Go Direct brochures, pamphlets, etc. Overall purchases of Domtar Sandpiper and imprinting charges were stable in 1995 over 1994. The market price of the 100% recycled content of the Domtar Sandpiper paper may be independent from the market price of virgin bleached market pulp. 59 5.0 CONCLUSION Developing a methodology to quantify or measure the environmental impact of VanCity Credit Union's paper use requires an understanding of accounting related auditing, process engineering, and waste management. The methodology was successful in extrapolating an equivalent number of Western Hemlock trees consumed or saved by VanCity's choice in recycled papers. In 1995 and 1994, 45.86 trees and 44.29 trees were consumed respectively. However 8.97 and 8.47 trees were saved in 1995 and 1994 due to VanCity's choice of recycled content papers. The methodology was also successful in establishing a baseline paper consumption figure for year to year comparison purpose. The baseline figure is very important in estimating the mill level impacts associated with pulp and paper manufacturing. Without knowing how much paper an organization consumes, no environmental impact estimates can ever be derived. The methodology involved auditing VanCity's accounting records, looking at supplier invoices, and detailed spreadsheet analysis. However, the methodology has shortcomings in interpreting how the baseline paper consumption affects the environment. VanCity's baseline paper figures are best described as a mass. The mass of paper used by VanCity are 73,277 kg and 70,539 kg in 1995 and 1994 respectively. 60 The main findings in the study which are relevant for VanCity's purposes are as follows: 1) an overall increase in paper usage in 1995 over 1994 within the organization or a 5.12% increase over 2) paper usage in 1995 over 1994 has been reduced by: a) 0.20% with respect to VanCity's membership. b) 5.72% with respect to VanCity's net income. c) 3.87 % with respect to VanCity's full time employees. VanCity's Environment office's initiatives to recycle, reuse, and reduce appear to be working. However, given the recent move of VanCity's head office and growth of the overall organization, it would be prudent to monitor trends over the next few years before drawing solid conclusions. It is hopeful that continual monitoring and measurement of paper consumption be continued to evaluate VanCity's progress in eliminating wasteful paper consumption practices. At the time of this report, VanCity was in process of using the methodology to monitor, analyze, and report the 1996 paper use figures in the 1996 VanCity Annual Report.. 61 6.0 RECOMMENDATIONS FOR FUTURE RESEARCH The following are recommendations for future research which would either complement or further the methodology presented in this report. 1) To develop standardized software for companies such as E.B. Eddy Mills to provide environmental data / inventory for upload into internet servers for use. The internet site would be regulated with possible audit ratings for the level of assurance of the environmental data. a) research would consider viability and usefulness of such a project. b) cost vs. benefit of electronic data over paper based reports c) conduct a survey of companies willing to participate in such a project. d) the internet site could provide information related to environmental inventories for retrieval. 2) To research the risks associated with providing opinions in environmental reports associated with Professional Engineers or other environmental practitioners. a) research on materiality or assurance level with respect to risk applicable to an environmental auditor or environmental report user. b) Research Analytical review procedures for analyzing environmental data between companies within the same industry and other industries. 62 LITERATURE CITED Anonymous. (1995) Life Cycle Analysis & Assessment. 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Swan, C.E. (1996) Pulp Bleaching: Continuous Industry Improvement. Papermaker, Vol 49, No. 3. pp. 28-30. TAPPI. (1988) Tappi Test Methods. TAPPI Publications. Atlanta, GA. Valiante, U.A. (1995) Life-Cycle Analysis For Chlorinated Persistent Toxic Substances. Hazardous Materials Management, Aug/Sept. 1995. VanCity. (1995) VanCity 1995 Annual Report. Vancouver City Savings Credit Union, Vancouver, BC. 44 pp. Vigon, B.W. et al. (\992) Product Life Cycle Assessment: Inventory Guidelines and Principles. US EPA, Battelle and Franklin Associates Ltd., RREL, EPA/600/R-92/036. Vizcarra, A.T., Lo, K.V. and Liao, P.H. (1994) A Life-Cycle Inventory of Baby Diapers Subject to Canadian Conditions. SET AC, Vol.13, No. 10, pp. 1707-1716. Young, SB. (1995) LCA Scope and Boundary Setting. Ecocycle (Environment Canada, Solid Waste Management Division, Ottawa), No. 1, Winter 1995. 64 65 T a b l e 1 9 . 1 9 9 4 P a p e r P u r c h a s i n g D a t a f o r I s l a n d P a p e r R e s o l v e 8 . 5 " x 1 1 " R e c y c l e d W h i t e . Extended Invoice Invoice Number of Unit Extended Price w i th Cheque No . Date Uni ts Descr ipt ion Price Price G S T & P S T No . 8 1 7 8 1 /5 /94 1 2 0 0 Resolve 8 . 5 X 1 1 Whi te $ 6 . 1 5 $ 7 , 3 8 0 $ 8 , 4 1 3 . 2 0 1 2 9 7 5 8 1 7 9 1/5/94 8 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 4 , 9 2 0 5 , 6 0 8 . 8 0 1 2 9 7 5 9 4 9 9 2 / 2 1 / 9 4 3 0 Resolve 8 . 5 X 1 1 Whi te 6 . 2 0 186 2 1 2 . 0 4 1 4 1 4 8 9 5 1 7 2 / 2 1 / 9 4 10 Resolve 8 . 5 X 1 1 Whi te 6 . 2 0 6 2 7 0 . 6 8 1 4 1 4 8 9 7 7 2 2 / 2 8 / 9 4 4 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 2 , 4 6 0 2 , 8 0 4 . 4 0 1 4 1 4 8 1 0 9 6 6 4 / 1 5 / 9 4 1 2 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 7 , 3 8 0 8 , 4 1 3 . 2 0 1 5 6 2 9 1 2 0 3 3 5 / 1 9 / 9 4 1 0 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 6 , 1 5 0 7 , 0 1 1 . 0 0 1 6 7 4 2 1 2 5 0 5 6 / 7 / 9 4 5 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 31 3 5 . 0 6 1 6 7 4 2 1 2 7 3 4 6 / 1 7 / 9 4 10 Resolve 8 . 5 X 1 1 Whi te 6 . 1 5 6 2 70 .11 1 7 2 2 0 1 3 0 9 3 6 / 2 8 / 9 4 4 0 Resolve 8 . 5 X 1 1 Whi te 6 . 5 5 2 6 2 2 9 8 . 6 8 1 7 2 2 0 1 3 2 4 8 7 / 6 / 9 4 6 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 5 5 3 , 9 3 0 4 , 4 8 0 . 2 0 1 7 3 9 0 1 3 8 6 3 7 / 2 8 / 9 4 10 Resolve 8 . 5 X 1 1 Whi te 6 . 5 5 6 6 7 4 . 6 7 1 8 2 1 0 1 4 7 2 3 8 / 3 1 / 9 4 6 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 5 5 3 , 9 3 0 4 , 4 8 0 . 2 0 18941 1 5 5 5 2 9 / 2 9 / 9 4 8 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 9 5 5 , 5 6 0 6 , 3 3 8 . 4 0 1 9 3 1 2 1 5 7 9 4 1 0 / 1 1 / 9 4 3 0 Resolve 8 . 5 X 1 1 Whi te 6 . 9 5 2 0 9 2 3 7 . 6 9 1 9 7 1 0 1 5 8 6 9 1 0 / 1 3 / 9 4 2 5 Resolve 8 . 5 X 1 1 Whi te 6 . 9 5 174 1 9 8 . 0 8 1 9 7 1 0 1 6 6 2 6 1 1 / 7 / 9 4 1 0 0 0 Resolve 8 . 5 X 1 1 Whi te 6 . 9 5 6 , 9 5 0 7 , 9 2 3 . 0 0 2 0 9 6 2 7 7 6 0 $ 4 9 , 7 1 0 $ 5 6 , 6 6 9 . 4 0 Note : Each Unit is 1 0 0 0 sheets 66 T a b l e 2 0 . 1 9 9 5 P a p e r P u r c h a s i n g D a t a for Island P a p e r R e s o l v e 8 . 5 " x 1 1 " R e c y c l e d W h i t e . Extended Invoice Invoice Number of Unit Extended Price with Cheque No. Date Units Description Price Price GST & PST No. 17980 12/21/94 1100 Resolve 8.5X11 White $7.30 $8,030 $9 ,154.20 21834 17981 12/21/94 2500 Resolve 8.5X11 White 7.30 18,250 20 ,805 .00 21834 18887 1/26/95 *20 Resolve 8.5X11 White 0.00 0 * Not suitable for analysis 21937 5/8/95 1000 Resolve 8.5X11 White 9.86 9,860 11 ,240.40 26101 21938 5/8/95 2500 Resolve 8.5X11 White 9.86 24,650 28 ,101 .00 26101 24220 7/27/95 *5 Resolve 8.5X11 White 0.00 0 * Not suitable for analysis 24539 8/11/95 *50 Resolve 8.5X11 White 0.00 0 * Not suitable for analysis 27360 11/17/95 1000 Resolve 8.5X11 White 11.08 11,080 12,631.20 30757 8100 $71,870 $81,931.80 Note: Each Unit is 1000 sheets \ 67 T a b l e 2 1 . 1 9 9 4 P a p e r P u r c h a s i n g D a t a f o r I s land P a p e r R e s o l v e 8 . 5 " x 1 4 " R e c y c l e d W h i t e . Extended Invoice Invoice Number of Unit Extended Price wi th Cheque No . Date Units Descript ion Price Price G S T & P S T No. 7 3 9 9 1 1 / 2 5 / 9 3 100 Resolve 8 . 5 X 1 4 Whi te $8 .50 $ 8 5 0 $ 9 6 9 . 0 0 1 2 0 9 8 9 4 9 9 2 /21 /94 30 Resolve 8 . 5 X 1 4 Whi te 8 .20 2 4 6 2 8 0 . 4 4 1 4 1 4 8 9 5 1 7 2 /21 /94 10 Resolve 8 . 5 X 1 4 Whi te 8 .20 82 9 3 . 4 8 1 4 1 4 8 9 7 7 2 2 /28 /94 4 0 0 Resolve 8 . 5 X 1 4 Whi te 8 .90 3 ,560 4 , 0 5 8 . 4 0 1 4 1 4 8 1 2 5 0 5 6 /7 /94 5 Resolve 8 . 5 X 1 4 Whi te 8 .90 45 5 0 . 7 3 1 6 7 4 2 1 3 2 4 8 7 /6 /94 2 0 0 Resolve 8 . 5 X 1 4 Whi te 8 .50 1,700 1 ,938.00 1 7 3 9 0 1 6 6 2 6 11 /7 /94 150 Resolve 8 . 5 X 1 4 Whi te 8 .95 1,343 1 ,530.45 2 0 9 6 2 8 9 5 $7 ,825 $ 8 , 9 2 0 . 5 0 Note: Each Unit is 1000 sheets \ 68 T a b l e 2 2 . 1 9 9 5 P a p e r P u r c h a s i n g D a t a f o r Is land P a p e r R e s o l v e 8 . 5 " x 1 4 " R e c y c l e d W h i t e . E x t e n d e d I n v o i c e I n v o i c e N u m b e r o f U n i t E x t e n d e d P r i c e w i t h C h e q u e N o . D a t e U n i t s D e s c r i p t i o n Pr ice P r i c e G S T & P S T N o . 17981 12 /21 /94 425 Resolve 8 . 5 X 1 4 White 9.2 $3 ,910 .00 $4 ,457 .40 2 1 8 3 4 2 1 9 3 8 5/8/95 425 Resolve 8 . 5 X 1 4 White 12.45 5 ,291 .25 6 ,032 .03 26101 2 7 3 5 9 11 /17 /95 425 Resolve 8 . 5 X 1 4 White 13.98 5 ,941 .50 6,773.31 3 0 7 5 7 1275 $15 ,142 .75 $17 ,262 .74 Note: 225 Units from Invoice No. 27359 is estimated to be in inventory at year-end. This amount is carried forward to 1996. Note: Each Unit is 1 0 0 0 sheets 69 Table 2 3 . 1 9 9 4 Paper Purchasing Data for Island Paper Resolve 8 .5" x 1 1 " Premium O p a q u e Extended Invoice Invoice Number of Unit Extended Price with Cheque No. Date Units Description Price Price GST & PST No. 8178 1/5/94 1200 8.5x11 70 lb Resolve Prem Opaque $12.48 $14,976 $17,072.64 12975 8704 1/21/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 13290 10017 3/10/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 14525 12456 6/7/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 16742 12597 7/20/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 17390 14723 8/31/94 600 8.5x11 70 lb Resolve Prem Opaque 12.48 7,488 8,536.32 18941 14753 9/6/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 18941 17035 11/21/94 N/A Reboxing of Resolve Prem. Opaque 260 296.40 21486 1800 $24,024 $27,387.36 Note: Each Unit is 1000 sheets 70 T a b l e 2 4 . 1 9 9 5 Paper Purchas ing D a t a for Island Paper R e s o l v e 8 . 5 " x 1 1 " P r e m i u m O p a q u e Extended Invoice Invoice Number of Unit Extended Price with Cheque No. Date Units Description Price Price GST & PST No. 17935 12/21/94 N/A Reboxing of Resolve Prem. Opaque $260 $296.40 21834 17980 12/21/94 800 8.5x11 70 lb Resolve Prem Opaque 13.45 10,760 12,266.40 21834 21937 5/8/95 800 8.5x11 70 lb Resolve Prem Opaque 17.85 14,280 16,279.20 26101 21429 4/20/95 N/A Reboxing of Resolve Prem. Opaque 389 443.46 26584 23721 7/12/95 N/A Reboxing of Resolve Prem. Opaque 389 443.46 28432 24433 8/8/95 N/A Reboxing of Resolve Prem. Opaque 389 443.46 28432 27360 11/17/95 800 8.5x11 70 lb Resolve Prem Opaque 19.88 15,904 18,130.56 30757 2400 $42,371 $48,302.94 Note: 600 Units from Invoice No. 27360 is estimated to be in inventory at year-end. This amount is carried forward to 1996. Note: Each Unit is 1000 sheets 71 Table 2 5 . 1 9 9 4 Paper Purchasing Data for Domtar Sandpiper 2 4 Lb , 1 0 0 % Recyc led Extended Invoice Invoice Number of Unit Extended Price with Cheque No. Date Sheets Description Price Price GST & PST No. 6952 12/30/93 10000 Full Letterhead (Imprint & Paper) $0,710 $710 $809.40 12962 7039 12/30/93 30000 Stock Paper 0.053 1,582 1,803.48 13281 7039 12/30/93 18000 Imprint Only, 0.037 657 748.98 13281 7108 1/19/94 38000 Stock Paper 0.050 1,898 2,163.72 14133 7108 1/19/94 18386 Imprint Only 0.028 515 587.10 14133 7457 3/21/94 10000 Imprint Only 0.031 310 353.40 14691 7545 3/30/94 woo Imprint Only 0.092 92 104.88 15260 7546 3/30/94 16000 Full Letterhead (Imprint & Paper) 0.065 1,043 1,189.02 15260 7639 4/20/94 18000 Full Letterhead (Imprint & Paper) 0.069 1,245 1,419.30 15260 7869 5/30/94 30000 Full Letterhead (Imprint & Paper) 0.060 1,788 2,038.32 16552 7869 5/30/94 3000 Full Letterhead (Imprint & Paper) 0.038 114 129.96 16552 7870 5/30/94 1000 Imprint Only 0.092 92 104.88 16552 7928 6/21/94 6000 Full Letterhead (Imprint & Paper) 0.115 689 785.46 16731 7640 4/20/94 3000 Imprint Only 0.127 380 433.20 17206 7954 6/24/94 3000 Full Letterhead (Imprint & Paper) 0.098 295 336.30 17206 8029 6/29/94 18000 Imprint Only 0.052 927 1,056. 78 17206 8119 7/26/94 25000 Stock Paper 0.062 1,548 1,764.72 17660 8120 7/26/94 10000 Imprint Only 0.059 587 669.18 17660 8118 7/26/94 61000 Stock Paper 0.049 2,992 3,410.88 17860 8262 8/26/94 20000 Full Letterhead (Imprint & Paper) 0.060 1,195 1,362.30 18929 8319 8/30/94 12000 Full Letterhead (Imprint & Paper) 0.076 912 1,039.68 18927 8302 8/30/94 1000 Full Letterhead (Imprint & Paper) 0.240 240 273.60 19300 8392 9/30/94 1000 Imprint Only 0.092 92 104.88 19300 8445 9/30/94 1000 Imprint Only 0.062 62 70.68 19300 8394 9/30/94 33000 Full Letterhead (Imprint & Paper) 0.058 1,926 2,195.64 19691 8494 10/19/94 10500 Imprint Only 0.054 566 645.24 19971 8790 11/25/94 2000 Full Letterhead (Imprint & Paper) 0.151 302 344.28 21814 8792 71/29/94 12000 Imprint Only 0.065 780 889.20 22483 8812 11 /30/94 500 Full Letterhead (Imprint & Paper) 0.610 305 347.70 21479 8833 11 /30/94 1500 Full Letterhead (Imprint & Paper) 0.148 222 253.08 23727 310000 Divide by 500 = 620 Reams $24,066 $27,435.24 Note: Lines with italics are orders from Paper Supplier 2 with Imprints only. i.e. printed on purchased stock. 72 Table 26. 1995 Paper Purchasing Data for Domtar Sandpiper 24 Lb, 100% Recycled Extended Invoice Invoice Number of Unit Extended Price with Cheque No. Date Sheets Description Price Price GST & PST No. 8890 12/19/94 200,000 Stock Paper $0,031 $6,138 $6,997.32 21814 8947 12/30/94 6,625 Imprint Only 0.101 667 760.38 22483 8973 1/9/95 1,000 Full Letterhead (Imprint & Paper) 0.152 152 173.28 22159 9017 1/17/95 7,300 Full Letterhead (Imprint & Paper) 0.103 755 860.70 22159 9062 1/25/95 20,900 Imprint Only 0.063 1,318 1,502.52 22846 9063 1/25/95 50,000 Full Letterhead (Imprint & Paper) 0.051 2,558 2,916.12 23039 9081 1/27/95 27,000 Imprint Only 0.038 1,026 1,169.64 23039 9099 1/30/95 1,000 Imprint Only 0.062 62 70.68 22846 9214 2/17/95 10,000 Imprint Only 0.031 310 353.40 23483 9416 3/27/95 , 14,000 Imprint Only 0.039 541 616.74 24217 9425 3/27/95 8,400 Imprint Only 0.016 132 150.48 24217 9426 3/27/95 52,000 Full Letterhead (Imprint & Paper) 0.049 2,558 2,916.12 24973 9427 3/27/95 5,000 Full Letterhead (Imprint & Paper) 0.119 595 678.30 24973 9513 3/31/95 2,000 Imprint Only 0.052 103 117.42 24217 9557 4/18/95 6,500 Imprint Only 0.024 153 174.42 24573 9610 4/28/95 4,000 Imprint Only 0.049 196 223.44 24973 9623 4/28/95 25,000 Imprint Only 0.069 1,724 1,965.36 24973 9708 5/9/95 5,000 Imprint Only 0.089 445 507.30 26081 10040 7/7/95 250 Full Letterhead (Imprint & Paper) 0.592 148 168.72 26564 10071 7/13/95 5,000 Imprint Only 0.089 445 507.30 28421 10099 7/26/95 5,800 Imprint Only 0.020 117 133.38 27298 10159 7/31/95 10,000 Stock Paper 0.092 916 1,044.24 27520 10160 7/31/95 1,000 Imprint Only 0.115 115 131.10 27520 10366 9/15/95 30,000 Full Letterhead (Imprint & Paper) 0.044 1,305 1,487.70 29973 10480 9/29/95 10,000 Full Letterhead (Imprint & Paper) 0.092 916 1,044.24 29973 10578 10/26/95 2,000 Imprint Only 0.037 73 83.22 29241 10603 10/26/95 300 Full Letterhead (Imprint & Paper) 0.560 168 191.52 29630 365850 Divide by 500 = 732 Reams $23,636 $26,945.04 Note: Lines with italics are orders from Paper Supplier 2 with Imprints only. i.e. printed on purchased stock. 73 APPENDIX B 74 Table 27. Total 1994 Purchases from Paper Supplier 1 Item Invoice Total No. No. Amount 1 8178 $25,485.84 2 8179 5,608.80 3 8231 165.30 4 8271 123.42 5 8289 204.93 6 8294 79.75 7 8396 82.27 8 8472 425.80 9 8473 122.66 10 8704 296.40 11 8719 1,074.75 12 8727 155.70 13 8757 82.66 14 8763 127.73 15 8818 42.57 16 8819 42.57 17 8828 267.05 18 8831 851.58 19 8893 50.50 20 9001 1,982.24 21 9019 52.15 22 9039 106.82 23 9056 425.80 24 9157 254.80 25 9197 245.31 26 9300 260.92 27 9382 53.41 28 9499 492.48 29 9517 164.16 30 9553 425.80 31 9610 213.64 32 9697 85.16 33 9701 330.47 34 9772 6,862.80 35 9891 207.82 36 9894 122.66 37 9918 306.65 38 10017 296.40 39 10037 50.50 40 10038 415.63 41 10040 207.82 42 10231 247.96 43 10516 85.16 44 10587 85.16 45 10752 77.95 46 10770 53.41 47 10900 425.80 48 10966 8,413.20 49 11010 101.00 50 11013 654.85 51 11088 42.57 52 11288 204.91 53 11338 106.82 54 11508 50.50 55 11537 213.64 56 11557 574.56 57 11578 185.12 58 11641 146.15 59 11642 146.15 60 11644 106.82 61 11665 113.88 62 11940 349.22 Item Invoice Total No. No. Amount 63 12033 7,011.00 64 12067 245.31 65 12069 94.38 66 12165 50.50 67 12289 91.20 68 12339 57.46 69 12456 296.40 70 12465 383.04 71 12505 85.79 72 12509 243.77 73 12675 85.16 74 12705 165.30 75 12734 171.12 76 12788 383.04 77 12997 20.96 78 13043 50.50 79 13093 298.68 80 13248 6,418.20 81 13415 85.16 82 13424 85.16 83 13593 52.44 84 13597 296.40 85 13634 52.44 86 13637 425.80 87 13638 50.50 88 13777 157.32 89 13863 74.68 90 13872 109.40 91 13913 130.46 92 14000 304.41 93 14031 217.44 94 14110 569.44 95 14341 127.73 96 14699 113.88 97 14723 13,016.52 98 14753 296.40 99 14839 383.04 100 14886 172.58 101 14908 85.16 102 15280 104.88 103 15302 50.50 104 15482 419.52 105 15542 209.76 106 15552 6,338.40 107 15647 50.50 108 15794 237.70 109 15869 198.07 110 15922 50.50 111 15929 41.48 112 16098 199.50 113 16406 311.46 114 16610 50.50 115 16626 9,453.46 116 16714 383.04 117 16882 50.50 118 16923 12.54 119 17035 296.40 120 17066 255.48 121 17169 142.50 122 17173 383.04 123 17174 383.04 Total $113,819.49 75 Table 28. 1994 Accounts Payable Summary - Paper Supplier 1 76 Date: Nov 21 95 1:41pm Vendor Transactions - Detail by document VANCITY SAVINGS CREDIT UNION A/P 95 Page: 1 'ect all transactions, rol account [ ] to [zzzzzz] Vendor number ['. j to [. ] Report group [ ] to [zzzzzz] Include transactions from Nov 01 93 to Nov 21 95. Include fully paid transactions. Amounts shown in source currency. Vendor Vendor Name/ Disc. Max Payable Disc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount ( i f changed) (if changed) AD 6-1 May 30 95 792.90- 0.00 CN 1478 Sep 27 94 217 44- 0.00 CN 1743 Jun 26 95 127 73- 0.00 CN 1828 Oct 02 95 36 42- 0.00 IN . 5366 May 19 95 May 19 95 792 90 0.00 IN 6280 Nov 09 93 Nov 09 93 122 66 0.00 IN 6352 Nov 09 93 Nov 09 93 332 28 0.00 IN 6389 Nov 09 93 Nov 09 93 1,670 10 0.00 IN 6392 Nov 09 93 Nov 09 93 58 25 0.00 IN } 6480 6502 Nov 09 93 Nov 09 93 163 31 0.00 IN Nov 09 93 Nov 09 93 255 48 0.00 IN 6516 Nov 09 93 Nov 09 93 1,402 20 0.00 IN 6523 Nov 09 93 Nov 09 93 131 44 0.00 IN 6605 Nov 09 93 Nov 09 93 50 50 0.00 IN 6610 Nov 29 93 Nov 29 93 61 49 0.00 IN 6929 Nov 29 93 Nov 29 93 364 66 0.00 IN 6960 Nov 29 93 Nov 29 93 255 48 0.00 IN 6965 Nov 29 93 Nov 29 93 255 48 0.00 IN 6968 Nov 29 93 Nov 29 93 425 80 0.00 IN 6970 Nov 29 93 Nov 29 93 183 99 0.00 IN 7067 Nov 29 93 Nov 29 93 114 92 0.00 IN 7165 Dec 13 93 Dec 13 93 227 48 0.00 IN 7266 Dec 13 93 Dec 13 93 341 16 0.00 IN 7267 Dec 13 93 Dec 13 93 225 14 0.00 IN 7271 Dec 13 93 Dec 13 93 82 27 0.00 IN 7399 Dec 13 93 Dec 13 93 3,773.40 0.00 IN 7439 Dec 13 93 Dec 13 93 153 73 0.00 IN 7540 Dec 13 93 Dec 13 93 296.40 0.00 IN 7541 Dec 13 93 Dec 13 93 52 15 0.00 IN 7627 Dec 30 93 Dec 30 93 183 99 0.00 IN 7714 Dec 30 93 Dec 30 93 207.82 0.00 IN 7904 Dec 30 93 Dec 30 93 267.05 0.00 IN 7926 Dec 31 93 Dec 31 93 425 80 0.00 IN 8178 Jan 24 94 Jan 24 94 25,485.84 0.00 IN 8179 Jan 24 94 Jan 24 94 5,608 80 0.00 IN 8231 Feb 08 94 Feb 08 94 165 30 0.00 IN 8271 Feb 08 94 Feb 08 94 123 42 0.00 IN . 8289 Feb 08 94 Feb 08 94 204 93 0.00 IN '8294 Jan 24 94 Jan 24 94 79 75 0.00 IN 8396 Feb 08 94 Feb 08 94 82.27 0.00 IN 8472 Feb 08 94 Feb 08 94 425.80 0.00 IN 8473 Feb 08 94 Feb 08 94 122 66 0.00 IN 8704 Feb 08 94 Feb 08 94 296 40 0.00 77 Date: Nov 21 95 1:41pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 2 Jor Vendor Name/ Disc. Max Payable Disc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount ( if changed) ( if changed) (Vendor continued) IN 8719 Feb 08 94 Feb 08 94 1.074 .75 0.00 IN 8727 Feb 08 94 Feb 08 94 155 70 0.00 IN 8757 Feb 08 94 Feb 08 94 82 66 0.00 IN 8763 Feb 08 94 Feb 08 94 127 73 0.00 IN 8818 Feb 08 94 Feb 08 94 42 57 0.00 IN 8819 Feb 08 94 Feb 08 94 42 57 0.00 IN 8828 Feb 08 94 Feb 08 94 267 05 0.00 IN 8831 Feb 08 94 Feb 08 94 851 58 0.00 IN 8893 Feb 08 94 Feb 08 94 50 50 0.00 IN 9001 Feb 28 94 Feb 28 94 1,982 24 0.00 IN 9019 Mar 16 94 Mar 16 52 15 0.00 IN 9039 Feb 28 94 Feb 28 94 106 82 0.00 IN 9056 Feb 28 94 Feb 28 94 425 80 0.00 IN 9157 Mar 16 94 Mar 16 94 254 80 o.oo IN 9197 Feb 28 94 Feb 28 94 245 31 0.00 IN 9300 Feb 28 94 Feb 28 94 260 92 0.00 IN 9382 Mar 16 94 Mar 16 94 53 41 0.00 IN 9499 Mar 16 94 Mar 16 94 492 48 0.00 IN 9517 Mar 16 94 Mar 16 94 164 16 0.00 IN 9553 Mar 16 94 Mar 16 94 425 80 0.00 IN 9610 Mar 16 94 Mar 16 94 213 64 0.00 IN 9697 Mar 16 94 Mar 16 94 85 16 0.00 IN 9701 Mar 16 94 Mar 16 94 330 47 0.00 IN 9772 Mar 16 94 Mar 16 94 6,862.80 0.00 IN 9891 Mar 28 94 Mar 28 94 207.82 0.00 IN 9894 Mar 28 94 Mar 28 94 122 66 0.00 IN 9918 Mar 28 94 Mar 28 94 306 65 0.00 IN 10017 Mar 28 94 Mar 28 94 296 40 0.00 IN 10037 Mar 28 94 Mar 28 94 50 50 0.00 IN 10038 Mar 28 94 Mar 28 94 415.63 0.00 IN 10040 Mar 28 94 Mar 28 94 207.82 0.00 IN 10231 Mar 28 94 Mar 28 94 247.96 0.00 IN 10516 Apr 20 94 Apr 20 94 85 16 0.00 IN 10587 Apr 20 94 Apr 20 94 85 16 0.00 IN 10752 May 09 94 May 09 94 77 95 0.00 IN 10770 May 09 94 May 09 94 53 41 0.00 IN 10900 May 09 94 May 09 94 425 80 0.00 IN 10966 May 09 94 May 09 94 8,413.20 0.00 IN 11010 May 09 94 May 09 94 101 00 0.00 IN 11013 May 09 94 May 09 94 654 85 0.00 IN 11088 May 09 94 May 09 94 42 57 0.00 IN 11288 May 09 94 May 09 94 204.91 0.00 IN 11338 May 25 94 May 25 94 106 82 0.00 IN 11508 May 25 94 May 25 94 50 50 0.00 IN 11537 May 25 94 May 25 94 213 64 0.00 IN 11557 May 25 94 May 25 94 574 56 0.00 IN 11578 May 25 94 May 25 94 185 12 0.00 IN 11641 Jun 07 94 Jun 07 94 146 15 0.00 IN 11642 Jun 07 94 Jun 07 94 146 15 0.00 IN 11644 Jun 07 94 Jun 07 94 106 82 0.00 IN 11665 Jun 07 94 Jun 07 94 113 88 0.00 78 Date: Nov 21 95 1:41pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 3 .or Vendor Name/ Disc- M a x Payable Oisc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount ( i f changed) (if changed) (Vendor continued) IN 11940 Jun 07 94 Jun 07 94 349 22 0 00 IN 12033 Jun 28 94 Jun 28 94 7,011 00 0 00 IN 12067 Jun 20 94 Jun 20 94 245 31 0 00 IN 12069 Jun 20 94 Jun 20 94 94 38 0 00 IN 12165 Jun 20 94 Jun 20 94 50 50 0 00 IN 12289 Jun 20 94 Jun 20 94 91 20 0 00 IN 12339 Jun 20 94 Jun 20 94 57 46 0 00 IN 12456 Jun 28 94 Jun 28 94 296 40 0 00 IN 12465 Jun 28 94 Jun 28 94 383 04 0 00 IN 12505 Jun 28 94 Jun 28 94 85 79 0 00 IN 12509 Jul 20 94 Jul 20 94 243 77 0 00 IN 12675 Jun 28 94 Jun 28 94 85 16 0 00 IN 12705 Jul 20 94 Jul 20 94 165 30 0 00 IN 12734 Jul 20 94 Jul 20 94 171 12 0 00 IN 12788 Jul 20 94 Jul 20 94 383 04 0 00 IN 12997 Jul 20 94 Jul 20 94 20 96 0 00 IN 13043 Jul 20 94 Jul 20 94 50 50 0 00 IN 13093 Jul 20 94 Jul 20 94 298 68 0 00 IN 13248 Jul 27 94 Jul 27 94 6,418 20 0 00 IN 13415 Jul 27 94 Jul 27 94 85 16 0 00 IN 13424 Jul 27 94 Jul 27 94 85 16 0 00 IN 13593 Jul 27 94 Jul 27 94 52 44 0 00 IN 13597 Jul 27 94 Jul 27 94 296 40 0 00 IN 13634 Jul 27 94 Jul 27 94 52 44 0 00 IN 13637 Jul 27 94 Jul 27 94 425 80 0 00 IN 13638 Jul 27 94 Jul 27 94 50 50 0 00 IN 13777 Aug 30 94 Aug 30 94 157 32 0 00 IN 13863 Aug 30 94 Aug 30 94 74 68 0 00 IN 13872 Aug 30 94 Aug 30 94 109 40 0 00 IN 13913 Aug 30 94 Aug 30 94 130 46 0 00 IN 14000 Aug 30 94 Aug 30 94 304 41 0 00 IN 14031 Aug 30 94 Aug 30 94 217 44 0 00 IN 14110 Aug 30 94 Aug 30 94 569 44 0 00 IN 14341 Sep 27 94 Sep 27 94 127 73 0 00 IN 14699 Oct 04 94 Oct 04 94 113 88 0 00 IN 14723 Sep 27 94 Sep 27 94 13,016 52 0 00 IN 14753 Sep 27 94 Sep 27 94 296 40 0 00 IN 14839 Oct 12 94 Oct 12 94 383 04 0 00 IN 14886 Oct 12 94 Oct 12 94 172 58 0 00 IN 14908 Oct 12 94 Oct 12 94 85 16 0 00 IN 15280 Oct 12 94 Oct 12 94 104 88 0 00 IN 15302 Oct 12 94 Oct 12 94 50 50 0 00 IN 15482 Oct 12 94 Oct 12 94 419 52 0 00 IN 15542 Oct 12 94 Oct 12 94 209 76 0 00 IN 15552 Oct 12 94 Oct 12 94 6,338 40 0 00 IN 15647 Oct 24 94 Oct 24 94 50 50 0 00 IN 15794 Oct 24 94 Oct 24 94 237 70 0 00 IN 15869 Oct 24 94 Oct- 24 94 198 07 0 00 IN 15922 Nov 07 94 Nov 07 94 50 50 0 00 IN 15929 Nov 07 94 Nov 07 94 41 48 0 00 IN 16098 Nov 28 94 Nov 28 94 199 50 0 00 79 Date: Nov 21 95 1:41pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 4 Jor Vendor Name/ Disc. Max Payable Disc. Base number Doc. Number Doc. Date Due Date Oisc Date Rate Reference Original Amount Current Amount ( i f changed) ( if changed) (Vendor ' continued) IN 16406 Dec 14 94 Dec 14 94 311 46 0.00 IN 16610 Oec 14 94 Dec 14 94 50 50 0.00 IN 16626 Dec 14 94 Oec 14 94 9,453 46 0.00 IN 16714 Dec 14 94 Dec 14 94 383 04 0.00 IN 16882 Oec 14 94 Dec 14 94 50 50 0.00 IN 16923 Dec 14 94 Dec 14 94 12 54 0.00 IN 17035 Dec 28 94 Dec 28 94 296 40 0.00 IN 17066 Dec 28 94 Dec 28 94 255 48 0.00 IN 17169 Dec 28 94 Dec 28 94 142 50 0.00 IN 17173 Dec 28 94 Dec 28 94 383 04 0.00 IN 17174 Dec 28 94 Dec 28 94 383 04 0.00 IN 17500 Jan 11 95 Jan 11 95 158 17 0.00 IN 17818 Dec 29 94 Dec 29 94 71 26 0.00 IN 17839 Jan 17 95 Jan 17 95 415 63 0.00 IN 17935 Jan 17 95 Jan 17 95 296 40 0.00 IN 17974 Jan 17 95 Jan 17 95 383 04 0.00 IN 17975 Jan 17 95 Jan 17 95 272 41 0.00 IN 17980 Jan 17 95 Jan 17 9? 21,420 60 0.00 IN 17981 Jan 17 95 Jan 17 95 25,262 40 0.00 IN 18482 Jan 30 95 Jan 30 95 738 72 0.00 IN 18604 Feb 28 95 Feb 28 95 175 29 0.00 IN 18821 Mar 10 95 Mar 10 95 383 04 0.00 IN 18887 Hay 04 95 May 04 95 37 45 0.00 IN 18917 Mar 10 95 Mar 10 95 212 89 0.00 IN 19119 Apr 06 95 Apr 06 95 346 27 0.00 IN 19172 Mar 27 95 Mar 27 95 230 86 0.00 IN 19197 Mar 10 95 Mar 10 95 296 40 0.00 IN 19198 Mar 10 95 Mar 10 95 296 40 0.00 IN 19238 Apr 06 95 Apr 06 95 1,231 20 0.00 IN 19486 Mar 28 95 Mar 28 95 84 65 0.00 IN 19584 Mar 27 95 Mar 27 95 55 81 0.00 IN 19768 Apr 06 95 Apr 06 95 85 16 0.00 IN 19779 Apr 06 95 Apr 06 95 340 64 0.00 IN 19783 Mar 28 95 Mar 28 95 383 04 0.00 IN 19873 Mar 27 95 Mar 27 95 206 22 0.00 IN 20034 Mar 28 95 Mar 28 95 169 25 0.00 IN 20222 Mar 28 95 Mar 28 95 68 84 0.00 IN 20257 May 19 95 May 19 95 171 00 0.00 IN 20314 Mar 28 95 Mar 28 95 170 71 0.00 IN 20869 Jun 07 95 Jun 07 95 265 74 0.00 IN 20873 Jun 06 95 Jun 06 95 408 70 0.00 IN 21023 Jul 19 95 Jul 19 95 885 78 0.00 IN 21364 Jul 19 95 Jul 19 95 94 06 0.00 IN 21429 Jul 19 95 Jul 19 95 443 46 0.00 IN . 21489 Jun 06 95 Jun 06 95 442 90 0.00 IN 21555 May 19 95 May 19 95 94 06 0.00 IN 21937 Jun 26 95 Jun 26 95 27,519 60 0.00 IN 21938 Jun 26 95 Jun 26 95 34,133 03 0.00 IN 22217 Jun 26 95 Jun 26 95 188 10 0.00 IN 22485 Jun 26 95 Jun 26 95 72 81 0.00 IN 22538 Jun 26 95 Jun 26 95 244 44 0.00 80 Date: Nov 21 95 1:41pm Vendor Transactions - D e t a i l by document VANCITY SAVINGS CREDIT UNION A/P 95 Page: 5 or Vendor Name/ Disc. Max Payable Disc. Base number Doc. Number Doc. Date Due Date Disc Date Rate Reference O r i g i n a l Amount Current Amount ( i f changed) ( i f changed) (Vendor cont nued) IN 22787 Jun 26 95 Jun 26 95 42 13 0 00 IN 22816 Jun 26 95 Jun 26 95 442 90 0 00 IN 22924 Jun 26 95 Jun 26 95 168 72 0 oo IN 23060 J u l 19 95 J u l 19 95 79 94 0 00 IN 23674 Oct 02 95 Oct 02 95 442 90 0 00 IN 23721 Oct 02 95 Oct 02 95 443 46 0 00 IN 23917 Aug 29 95 Aug 29 95 701 64 0 00 IN 23938 Aug 29 95 Aug 29 95 101 75 0 00 IN 24162 Aug 29 95 Aug 29 95 101 75 0 00 IN 24220 Aug 29 95 Aug 29 95 231 71 0 00 IN 24433 Oct 02 95 Oct 02 95 443 46 0 00 IN 24539 Oct 02 95 Oct 02 95 752 52 0 00 IN 25129 Oct 02 95 Oct 02 95 446 32 0 00 IN 25366 Oct 02 95 Oct 02 95 112 52 0 00 IN 20034- Apr 10 95 Apr 10 95 23 70 0 00 PA 11250 Nov 10 93 11250 4,186 22- 0 00 PA 11744 Nov 30 93 11744 1,661 82- 0 00 PA 12098 Dec 15 93 12098 5,151 73- 0 00 PA 12491 Dec 31 93 12491 1,084 66- 0 00 PA 12975 Jan 26 94 12975 31,174 39- 0 00 PA 13290 Feb 09 94 13290 4,115 89- 0 00 PA 13801 Feb 28 94 13801 3,021 09- 0 00 PA 14148 Mar 17 94 14148 •8,934 87- 0 00 PA 14525 Mar 30 94 14525 1,855 44- 0 00 PA 14948 Apr 20 94 14948 170 32- 0 00 PA 15629 May 11 94 15629 9,973 69- 0 00 PA 15900 May 26 94 15900 1,130 64- 0 00 PA 16214 Jun 08 94 16214 862 22- 0 00 PA 16562 Jun 22 94 16562 538 85- 0 00 PA 16742 Jun 29 94 16742 7,861 39- 0 00 PA 17220 J u l 20 94 17220 1,333 37- 0 00 PA 17390 J u l 27 94 17390 7,466 10- 0 00 PA 18210 Aug 31 94 18210 1,563 15- 0 00 PA 18941 Sep 28 94 18941 13,223 21- 0 00 PA 19122 Oct 05 94 19122 113 88- 0 00 PA 19312 Oct 12 94 19312 7,763 84- 0 00 PA 19710 Oct 26 94 19710 486 27- 0 00 PA 19979 Nov 09 94 19979 91 98- 0 00 PA 20578 Nov 30 94 20578 199 50- 0 00 PA 20962 Dec 14 94 20962 10,261 50- 0 00 PA 21486 Dec 30 94 21486 1,531 72- 0 00 PA 21834 Jan 18 95 21834 48,208 65- 0 00 PA 22169 Jan 31 95 22169 738 72- 0 00 PA 22853 Feb 28 95 22853 175 29- 0 00 PA 23048 Mar 10 95 23048 1,188 73- 0 00 PA 23738 Mar 30 95 23738 1,369 38- 0 00 PA 23938 Apr 10 95 23938 2,026 97- 0 00 PA 24705 May 10 95 24705 37 45- 0 00 PA 24991 May 23 95 24991 1,057 96- 0 00 PA 25241 May 30 95 25241 265 06- 0 00 PA 25594 Jun 12 95 25594 1,117 34- 0 00 81 Date: Nov 21 95 1:41pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 6 jr Vendor Name/ Number Doc. Number Doc. Date Due Date Oisc Date Disc. Rate Reference Original Amount Current Amount Max Payable Disc. Base ( i f changed) (if changed) (Vendor PA PA PA PA RC continued) 26101 Jun 30 95 26584 Jul 20 95 27530 Aug 30 95 28432 Oct 05 95 24991 May 30 95 26101 26584 27530 28432 62,684.00-1,503.24-1,136.85-2,604.76-1,057.96 0.00 0.00 0.00 0.00 0.00 CDN: CANADIAN $ 0.00 Control account total ( 1) Total CDN: CANADIAN $ 0.00 1 vendor(s) printed. 82 Table 29. Total 1995 Purchases from Paper Supplier 1 Item Invoice Total Item Invoice Total No. No. Amount No. No. Amount 1 5366 $792.90 38 22217 188.10 2 17500 158.17 39 22485 72.81 3 17839 415.63 40 22538 244.44 4 17935 296.40 41 22787 42.13 5 17974 383.04 42 22816 442.90 6 17975 272.41 43 22924 168.72 7 17980 21,420.60 44 23060 79.94 8 17981 25,262.40 45 23674 442.90 9 18482 738.72 46 23721 443.46 10 18604 175.29 47 23917 701.64 11 18821 383.04 48 23938 101.75 12 18887 37.45 49 24162 101.75 13 18917 212.89 50 24220 231.71 14 19119 346.27 51 24433 443.46 15 19172 230.86 52 24539 752.52 16 19197 296.40 53 24954 210.61 17 19198 296.40 54 25129 446.32 18 19238 1,231.20 55 25366 112.52 19 19486 84.65 56 25671 446.32 20 19584 55.81 57 26044 223.15 21 19768 85.16 58 26220 576.28 22 19779 340.64 59 26303 353.40 23 19783 383.04 60 26512 530.12 24 19873 206.22 61 26621 530.12 25 20034 169.25 62 26987 446.32 26 20222 68.84 63 26998 592.82 27 20257 171.00 64 27301 223.15 28 20314 170.71 65 27302 446.32 29 20869 265.74 66 27359 6,773.32 30 20873 408.70 67 27360 30,761.76 31 21023 885.78 68 27392 153.51 32 21364 94.06 69 27509 446.32 33 21429 443.46 70 27548 67.26 34 21489 442.90 71 27553 320.63 35 21555 94.06 72 27724 376.25 36 21937 27,519.60 73 20034 23.70 37 21938 34,133.03 Total $167,491.15 83 Table 30. 1995 Accounts Payable Summary - Paper Supplier 1 84 Date: Jan 24 96 12:24pm Vendor Transactions - Detail by document VANCITY SAVINGS CREDIT UNION A/P 96 Page: 1 '-?ct invoice transactions, rol account [ ] to [zzzzzz] Vendor number [. 1 to [ ] Report group [ ] to [zzzzzz] Include transactions from Jan 01 95 to Dec 31 95. Include fully paid transactions. Amounts shown in source currency. Vendor Vendor Name/ Disc. Max Payable Disc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount ( i f changed) (if changed) IN 5366 May 19 95 May 19 95 792 90 0 00 IN 17500 Jan 11 95 Jan 11 95 158 17 0 00 IN 17839 Jan 17 95 Jan 17 95 415 63 0 00 IN 17935 Jan 17 95 Jan 17 95 296 40 0 00 IN 17974 Jan 17 95 Jan 17 95 383 04 0 00 IN 17975 Jan 17 95 Jan 17 95 272 41 0 00 IN 17980 Jan 17 95 Jan 17 95 21,420 60 0 00 IN 17981 Jan 17 95 Jan 17 95 25,262 40 0 00 IN 18482 Jan 30 95 Jan 30 95 738 72 0 00 IN 18604 Feb 28 95 Feb 28 95 175 29 0 00 IN 18821 Mar 10 95 Mar 10 95 383 04 0 00 IN 18887 May 04 95 May 04 95 37 45 0 00 IN 18917 Mar 10 95 Mar 10 95 212 89 0 00 IN 19119 Apr 06 95 Apr 06 95 346 27 0 oo IN 19172 Mar 27 95 Mar 27 95 230 86 0 00 IN 19197 Mar 10 95 Mar 10 95 296 40 0 00 IN 19198 Mar 10 95 Mar 10 95 296 40 0 00 IN 19238 Apr 06 95 Apr 06 95 1,231 20 0 00 IN 19486 Mar 28 95 Mar 28 95 84 65 0 00 IN 19584 Mar 27 95 Mar 27 95 55 81 0 00 IN 19768 Apr 06 95 Apr 06 95 85 16 0 00 IN 19779 Apr 06 95 Apr 06 95 340 64 0 00 IN 19783 Mar 28 95 Mar 28 95 383 04 0 00 IN 19873 Mar 27 95 Mar 27 95 206 22 0 oo IN 20034 Mar 28 95 Mar 28 95 169 25 0 00 IN 20222 Mar 28 95 Mar 28 95 68 84 0 00 IN 20257 May 19 95 May 19 95 171 00 0 00 IN 20314 Mar 28 95 Mar 28 95 170 71 0 00 IN 20869 Jun 07 95 Jun 07 95 265 74 0 00 IN 20873 Jun 06 95 Jun 06 95 408 70 0 00 IN 21023 Jul 19 95 Jul 19 95 885 78 0 00 IN 21364 Jul 19 95 Jul 19 95 94 06 0 00 IN 21429 Jul 19 95 Jul 19 95 443 46 0 00 IN 21489 Jun 06 95 Jun 06 95 442 90 0 00 IN 21555 May 19 95 May 19 95 94 06 0 00 IN 21937 Jun 26 95 Jun 26 95 27,519 60 0 00 IN 21938 Jun 26 95 Jun 26 95 34,133 03 0 00 IN 22217 Jun 26 95 Jun 26 95 188 10 0 00 IN 22485 Jun 26 95 Jun 26 95 72 81 0 00 IN 22538 Jun 26 95 Jun 26 95 244 44 0 00 IN 22787 Jun 26 95 Jun 26 95 42 13 0 00 IN 22816 Jun 26 95 Jun 26 95 442 90 0 00 IN 22924 Jun 26 95 Jun 26 95 168 72 0 00 85 Date: Jan 24 96 12:24pm Vendor Transactions - Detail by document VANCITY SAVINGS CREDIT UNION A/P 96 Page: 2 . -or Vendor Name/ Disc. Number Doc. Number Doc. Date Due Date Disc Date Rate (Vendor continued) IN 23060 Jul 19 95 Jul 19 95 IN 23674 Oct 02 95 Oct 02 95 IN 23721 Oct 02 95 Oct 02 95 IN 23917 Aug 29 95 Aug 29 95 IN 23938 Aug 29 95 Aug 29 95 IN 24162 Aug 29 95 Aug 29 95 IN 24220 Aug 29 95 Aug 29 95 IN 24433 Oct 02 95 Oct 02 95 IN 24539 Oct 02 95 Oct 02 95 IN 24954 Dec 20 95 Dec 20 95 IN 25129 Oct 02 95 Oct 02 95 IN 25366 Oct 02 95 Oct 02 95 IN 25671 Nov 29 95 Nov 29 95 IN 26044 Nov 29 95 Nov 29 95 IN 26220 Nov 29 95 Nov 29 95 IN 26303 Nov 29 95 Nov 29 95 IN 26512 Dec 20 95 Dec 20 95 IN 26621 Dec 20 95 Dec 20 95 IN 26987 Nov 29 95 Nov 29 95 IN 26998 Dec 20 95 Dec 20 95 IN 27301 Dec 20 95 Dec 20 95 IN 27302 Dec 20 95 Dec 20 95 IN 27359 Dec 20 95 Dec 20 95 IN 27360 Dec 20 95 Dec 20 95 IN 27392 Dec 20 95 Dec 20 95 IN 27509 Dec 20 95 Dec 20 95 IN 27548 Dec 20 95 Dec 20 95 IN 27553 Dec 20 95 Dec 20 95 IN 27724 Oec 20 95 Dec 20 95 IN 20034- Apr 10 95 Apr 10 95 CDN: CANADIAN $ Control account total ( 1) Total CDN: CANADIAN $ Max Payable Disc. Base Original Amount Current Amount ( i f changed) (if changed) 79 .94 0 .00 442 90 0 .00 443.46 0 00 701.64 0 00 101 75 0 00 101 .75 0 00 231 71 0 00 443 46 0 00 752 52 0 00 210 61 0 00 446 32 0 00 112 52 0 00 446 32 0 00 223 15 0 00 576 28 0 00 353 40 0 00 530 12 0 00 530 12 0 00 446 32 0 00 592 82 0 00 223 15 0 00 446 32 0 00 6,773 32 0 00 30,761 76 0 00 153 51 0 00 446 32 0 00 67 26 0 00 320 63 0 00 376 25 0 00 23 70 0 00 0 00 0 00 0 00 1 vendor(s) printed. 86 Table 31. Total 1994 Purchases from Paper Supplier 2 Item Invoice Total No. No. Amount 1 6 9 6 2 $ 8 1 7 . 9 6 2 7 0 3 9 2 , 5 2 3 . 5 9 3 7 0 8 4 3 4 . 2 4 4 7 1 0 8 2 , 7 6 0 . 4 5 5 7 2 3 5 4 0 6 . 6 0 6 7 4 5 6 6 1 4 . 7 6 7 7 4 5 7 3 5 3 . 4 0 8 7 5 4 4 5 8 . 2 0 9 7 5 4 5 1 0 7 . 0 0 10 7 5 4 6 1 , 2 1 1 . 4 9 11 7 6 3 9 1 , 4 3 5 . 3 5 12 7 6 4 0 4 4 1 . 7 6 13 7 8 5 0 4 2 . 8 0 14 7 8 6 0 3 2 . 1 0 15 7 8 6 9 2 , 2 1 1 . 0 8 16 7 8 7 0 1 0 4 . 8 6 17 7 9 2 8 7 9 5 . 0 9 18 7 9 5 4 3 4 4 . 8 6 19 7 9 8 0 3 , 9 0 7 . 6 6 20 8 0 2 9 1 ,009.01 21 8 1 1 7 4 1 . 2 0 22 8 1 1 8 3 , 4 4 2 . 9 8 23 8 1 1 9 1 , 7 6 4 . 7 2 24 8 1 2 0 6 4 1 . 1 4 25 8 2 6 2 1 , 3 7 8 . 3 5 26 8 3 0 2 2 8 2 . 1 6 27 8 3 1 9 1 , 0 6 3 . 2 2 28 8 3 9 2 1 0 8 . 0 7 29 8 3 9 4 2 , 2 5 8 . 7 7 30 8 4 4 5 7 9 . 6 7 31 8 4 9 4 6 2 9 . 7 0 Total 3 0 , 9 0 2 . 2 4 87 Table 32. 1994 Accounts Payable Summary - Paper Supplier 2. 88 Oat»: Nov 21 95 1:42pm Vendor Transactions - Detail by document VANCITY SAVINGS CREDIT UNION A/P 95 Page: 1 •'Ct a l l transactions. .rol account [ ] to [zzzzzz] Vendor number [ J to [ ] Report group [ ] to [zzzzzz] Include transactions from Nov 01 93 to Nov 21 95. Include fully paid transactions. Amounts shown in source currency. Vendor Vendor Name/ Disc. Max Payable Disc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount ( i f changed) (if changed) CN 7572 Jun 28 94 0.95- 0.00 IN 6175 Nov 24 93 Nov 24 93 2,571.42 0.00 IN 6542 Nov 09 93 Nov 09 93 211.86 0.00 IN 6759 Dec 13 93 Dec 13 93 72.76 0.00 IN 6760 Dec 13 93 Dec 13 93 32.10 0.00 IN 6761 Dec 13 93 Dec 13 93 32.10 0.00 IN 6806 Dec 13 93 Dec 13 93 1,675.24 0.00 IN 6962 Jan 24 94 Jan 24 94 817.96 0.00 IN 7039 Feb 08 94 Feb 08 94 2,523.59 0.00 IN 7084 Jan 24 94 Jan 24 94 34.24 0.00 IN 7108 Mar 16 94 Mar 16 94 2,760.45 0.00 IN 7235 Mar 16 94 Mar 16 94 406.60 0.00 IN 7456 Apr 12 94 Apr 12 94 614.76 0.00 IN 7457 Apr 12 94 Apr 12 94 353.40 0.00 IN 7544 Apr 20 94 Apr 20 94 58.20 0.00 IN 7545 Apr 26 94 Apr 26 94 107.00 0.00 IN 7546 Apr 26 94 Apr 26 94 1,211.49 0.00 IN 7639 Apr 26 94 Apr 26 94 1,435.35 0.00 IN 7640 Jul 19 94 Jul 19 94 441.76 0.00 IN 7850 Jun 07 94 Jun 07 94 42.80 0.00 IN 7860 Jun 07 94 Jun 07 94 32.10 0.00 IN 7869 Jun 20 94 Jun 20 94 2,211.08 0.00 IN 7870 Jun 20 94 Jun 20 94 104.86 0.00 IN 7928 Jun 28 94 Jun 28 94 795.09 0.00 IN 7954 Jul 19 94 Jul 19 94 344.86 0.00 IN 7980 Jul 19 94 Jul 19 94 3,907.66 0.00 IN 8029 Jul 19 94 Jul 19 94 1,009.01 0.00 IN 8117 Aug 10 94 Aug 10 94 41.20 0.00 IN 8118 Aug 16 94 Aug 16 94 3,442.98 0.00 IN 8119 Aug 10 94 Aug 10 94 1,764.72 0.00 IN 8120 Aug 10 94 Aug 10 94 641.14 0.00 IN 8262 Sep 28 94 Sep 28 94 1,378.35 0.00 IN 8302 Oct 12 94 Oct 12 94 282.16 0.00 IN 8319 Sep 27 94 Sep 27 94 1,063.22 0.00 IN 8392 Oct 12 94 Oct 12 94 108.07 0.00 IN 8394 Oct 24 94 Oct 24 94 2,258.77 0.00 IN 8445 Oct 12 94 Oct 12 94 79.67 0.00 IN 8494 Nov 07 94 Nov 07 94 629.70 0.00 IN 8790 Jan 11 95 Jan 11 95 353.59 0.00 IN 8792 Feb 15 95 Feb 15 95 911.88 0.00 IN 8812 Dec 29 94 Dec 29 94 356.26 0.00 IN 8833 Mar 28 95 Mar 28 95 261.64 0.00 IN 8890 Jan 17 95 Jan 17 95 7,026.64 0.00 89 Date: Nov 21 95 1:42pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 2 n.-__ Max Payable Disc. Base Jor Vendor Name/ D , s c -Number Doc. Number Ooc. Date Due Date Disc Date _Rate Reference Original Amount Current Amount ( i f chan9ed) ( i f changed) (Vendor continued) IN 8935 Mar 20 95 Mar 20 95 IN 8947 Feb 15 95 Feb 15 95 IN 8972 Jan 30 95 Jan 30 95 IN 8973 Jan 31 95 Jan 31 95 IN 9005 May 09 95 May 09 95 IN 9017 Jan 30 95 Jan 30 95 IN 9031 Jan 30 95 Jan 30 95 IN 9062 Feb 28 95 Feb 28 95 IN 9063 Mar 09 95 Mar 09 95 IN 9081 Mar 09 95 Mar 09 95 IN 9099 Feb 28 95 Feb 28 95 IN 9140 Feb 28 95 Feb 28 95 IN 9214 Mar 20 95 Mar 20 95 IN 9215 Mar 09 95 Mar 09 95 IN 9225 Mar 09 95 Mar 09 95 IN 9416 Apr 19 95 Apr 19 95 IN 9425 Apr 19 95 Apr 19 95 IN 9426 May 19 95 May 19 95 IN 9427 May 19 95 May 19 95 IN 9463 Apr 19 95 Apr 19 95 IN 9513 Apr 19 95 Apr 19 95 IN 9557 May 23 95 May 23 95 IN 9610 May 19 95 May 19 95 IN 9623 May 19 95 May 19 95 IN 9646 Jun 26 95 Jun 26 95 IN 9708 Jun 26 95 Jun 26 95 IN 9840 Jun 26 95 Jun 26 95 IN 9896 Jul 20 95 Jul 20 95 IN 10021 Aug 29 95 Aug 29 95 IN 10022 Jul 19 95 Jul 19 95 IN 10040 Jul 19 95 Jul 19 95 IN 10071 Oct 02 95 Oct 02 95 IN 10098 Aug 29 95 Aug 29 95 IN 10099 Aug 16 95 Aug 16 95 IN 10144 Aug 29 95 Aug 29 95 IN 10159 Aug 29 95 Aug 29 95 IN 10160 Aug 29 95 Aug 29 95 IN 10200 Oct 02 95 Oct 02 95 IN 10578 Nov 07 95 Nov 07 95 IN 10603 Nov 21 95 Nov 21 95 PA 11242 Nov 10 93 PA 11559 Nov 24 93 PA 12082 Dec 15 93 PA 12962 Jan 26 94 PA 13281 Feb 09 94 PA 14133 Mar 17 94 PA 14691 Apr 13 94 PA 14932 Apr 20 94 PA 15260 Apr 27 94 PA 16203 Jun 08 94 PA 16552 Jun 22 94 6,182.69 0.00 772.36 0.00 35.10 0.00 181.84 0.00 9,440.13 0.00 874.40 0.00 36.50 0.00 1,502.52 0.00 2,916.12 0.00 1,120.08 0.00 74.90 0.00 36.50 0.00 367.10 0.00 40.03 0.00 35.10 0.00 594.17 0.00 153.65 0.00 2,916.12 0.00 688.79 0.00 457.37 0.00 118.77 0.00 181.47 0.00 229.94 0.00 1,994.25 0.00 45.80 0.00 551.81 0.00 56.69 0.00 45.80 0.00 9,983.75 0.00 905.39 0.00 177.28 0.00 517.79 0.00 45.80 0.00 135.68 0.00 40.66 0.00 1,044.24 0.00 131.61 0.00 11.88 0.00 86.67 0.00 200.08 0.00 11242 211.86- 0.00 11559 2,571.42- 0.00 12082 1,812.20- 0.00 12962 852.20- 0.00 13281 2,523.59- 0.00 14133 3,167.05- 0.00 14691 968.16- 0.00 14932 58.20- 0.00 15260 2,753.84- 0.00 16203 74.90- 0.00 16552 2,315.94- 0.00 90 Date: Nov 21 95 1:42pm VANCITY SAVINGS CREDIT UNION A/P 95 Vendor Transactions - Detail by document Page: 3 Jor Vendor Name/ Disc. Max Payable Disc. Base Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount (if changed) ( i f changed) (Vendor continued) PA 16731 Jun 29 94 16731 794.14- 0.00 PA 17206 Jul 20 94 17206 5,703.29- 0.00 PA 17660 Aug 10 94 17660 2,447.06- 0.00 PA 17860 Aug 17 94 17860 3,442.98- 0.00 PA 18927 Sep 28 94 18927 2,441.57- 0.00 PA 19300 Oct 12 94 19300 469.90- 0.00 PA 19691 Oct 26 94 19691 2,258.77- 0.00 PA 19971 Nov 09 94 19971 629.70- 0.00 PA 21479 Dec 30 94 21479 356.26- 0.00 PA 21814 Jan 18 95 21814 7,380.23- 0.00 PA 22159 Jan 31 95 22159 1,127.84- 0.00 PA 22483 Feb 15 95 22483 1,684.24- 0.00 PA 22846 Feb 28 95 22846 1,613.92- 0.00 PA 23039 Mar 10 95 23039 4,111.33- 0.00 PA 23483 Mar 21 95 23483 6,549.79- 0.00 PA 23727 Mar 30 95 23727 261.64- 0.00 PA 24217 Apr 20 95 24217 1,323.96- 0.00 PA 24697 May 10 95 24697 9,440.13- 0.00 PA 24973 May 23 95 24973 6,010.57- 0.00 PA 26081 Jun 30 95 26081 654.30- 0.00 PA 26564 Jul 20 95 26564 1,128.47- 0.00 PA 27298 Aug 21 95 27298 135.68- 0.00 PA 27520 Aug 30 95 27520 11,246.06- 0.00 PA 28421 Oct 05 95 28421 529.67- 0.00 PA 29341 Nov 10 95 29341 86.67- 0.00 PA 29630 Nov 21 95 29630 200.08- 0.00 CDN: CANADIAN $ Control account total ( 1) Total CDN: CANADIAN $ 0.00 0.00 1 vendor(s) printed. 91 T a b l e 3 3 . T o t a l 1 9 9 5 P u r c h a s e s f r o m P a p e r S u p p l i e r 2 e m Invo ice T o t a l o . N o . A m o u n t 1 8 7 9 0 $353 .59 2 8792 911 .88 3 8 8 3 3 261 .64 4 8 8 9 0 7 ,026 .64 5 8935 6 ,182 .69 6 8947 772 .36 7 8 9 7 2 35 .10 8 8 9 7 3 181.84 9 9005 9 ,441 .13 1 0 9017 8 7 4 . 4 0 11 9031 36 .50 1 2 9062 1,502.52 1 3 9 0 6 3 2 ,916 .12 1 4 9081 1,120.08 1 5 9 0 9 9 74 .90 1 6 9 1 4 0 36 .50 1 7 9 2 1 4 3 6 7 . 1 0 1 8 9215 4 0 . 0 3 1 9 9225 35 .10 2 0 9416 594 .17 21 9425 153.65 2 2 9426 2 ,916 .12 2 3 9427 688 .79 2 4 9 4 6 3 457 .37 2 5 9 5 1 3 118.77 2 6 9557 181.47 2 7 9 6 1 0 229 .94 2 8 9 6 2 3 1,994.25 2 9 9646 4 5 . 8 0 3 0 9708 551.81 31 9 8 4 0 56 .69 3 2 9896 4 5 . 8 0 3 3 10021 9 ,983 .75 3 4 10022 905 .39 3 5 10040 177.28 3 6 10071 517 .79 3 7 10098 4 5 . 8 0 3 8 10,099 135.68 3 9 10,144 40 .66 4 0 10,159 1,044.24 4 1 10 ,160 131.61 4 2 10 ,200 11.88 4 3 10,366 1,419.14 4 4 10,480 1,058.36 4 5 10,578 86 .67 4 6 10,603 200 .08 4 7 10,698 119.73 4 8 10,710 918 .06 T o t a l 57 ,000 .87 92 Table 34. 1995 Accounts Payable Summary - Paper Supplier 2. 93 Date: Jan 24 96 12:24pm Vendor Transactions - Detail by document VANCITY SAVINGS CREDIT UNION A/P 96 Page: 1 S°'ect invoice transactions. rol account [ ] to [zzzzzz] Vendor number [, ] to [ Report group [ ] to [zzzzzz] Include transactions from Jan 01 95 to Dec 31 95. Include fully paid transactions. Amounts shown in source currency. Vendor Vendor Name/ Number Doc. Number Doc Date Due Date Disc Date Rate Reference Original Amount Current Amount IN 8790 Jan 11 95 Jan 11 95 353.59 0.00 IN 8792 Feb 15 95 Feb 15 95 911.88 0.00 IN 8833 Mar 28 95 Mar 28 95 261.64 0.00 IN 8890 Jan 17 95 Jan 17 95 7,026.64 0.00 IN 8935 Mar 20 95 Mar 20 95 6,182.69 0.00 IN 8947 Feb 15 95 Feb 15 95 772.36 0.00 IN 8972 Jan 30 95 Jan 30 95 35.10 0.00 IN 8973 Jan 31 95 Jan 31 95 181.84 0.00 IN 9005 May 09 95 May 09 95 9,440.13 0.00 IN 9017 Jan 30 95 Jan 30 95 874.40 0.00 IN 9031 Jan 30 95 Jan 30 95 36.50 0.00 IN 9062 Feb 28 95 Feb 28 95 1,502.52 0.00 IN 9063 Mar 09 95 Mar 09 95 2,916.12 0.00 IN 9081 Mar 09 95 Mar 09 95 1,120.08 0.00 IN 9099 Feb 28 95 Feb 28 95 74.90 0.00 IN 9140 Feb 28 95 Feb 28 95 36.50 0.00 IN 9214 Mar 20 95 Mar 20 95 367.10 0.00 IN 9215 Mar 09 95 Mar 09 95 40.03 0.00 IN 9225 Mar 09 95 Mar 09 95 35.10 0.00 IN 9416 Apr 19 95 Apr 19 95 594.17 0.00 IN 9425 Apr 19 95 Apr 19 95 153.65 0.00 IN 9426 May 19 95 May 19 95 2,916.12 0.00 IN 9427 May 19 95 May 19 95 688.79 0.00 IN 9463 Apr 19 95 Apr 19 95 457.37 0.00 IN 9513 Apr 19 95 Apr 19 95 118.77 0.00 IN 9557 May 23 95 May 23 95 181.47 0.00 IN 9610 May 19 95 May 19 95 229.94 0.00 IN 9623 May 19 95 May 19 95 1,994.25 0.00 IN 9646 Jun 26 95 Jun 26 95 45.80 0.00 IN 9708 Jun 26 95 Jun 26 95 551.81 0.00 IN 9840 Jun 26 95 Jun 26 95 56.69 0.00 IN 9896 Jul 20 95 Jul 20 95 45.80 0.00 IN 10021 Aug 29 95 Aug 29 95 9,983.75 0.00 IN 10022 Jul 19 95 Jul 19 95 905.39 0.00 IN 10040 Jul 19 95 Jul 19 95 177.28 0.00 IN 10071 Oct 02 95 Oct 02 95 517.79 0.00 IN 10098 Aug 29 95 Aug 29 95 45.80 0.00 IN 10099 Aug 16 95 Aug 16 95 135.68 0.00 IN 10144 Aug 29 95 Aug 29 95 40.66 0.00 IN 10159 Aug 29 95 Aug 29 95 1,044.24 0.00 IN 10160 Aug 29 95 Aug 29 95 131.61 0.00 IN 10200 Oct 02 95 Oct 02 95 11.88 0.00 IN 10366 Nov 28 95 Nov 28 95 1,419.14 0.00 Max Payable Disc. Base ( i f changed) ( i f changed) 94 Date: Jan 24 96 12:24pm VANCITY SAVINGS CREDIT UNION A/P 96 Vendor Transactions - Detail by document Page: 2 V w v i o r Vendor Name/ Number Doc. Number Doc. Date Due Date Disc Date Rate Reference Original Amount Current Amount (Vendor continued) IN 10480 Nov 28 95 Nov 28 95 1,058.36 0.00 IN 10578 Nov 07 95 Nov 07 95 86.67 0.00 IN 10603 Nov 21 95 Nov 21 95 200.08 0.00 IN 10698 Dec 20 95 Dec 20 95 119.73 0.00 IN 10710 Dec 20 95 Dec 20 95 918.06 0.00 CON: CANADIAN $ 0.00 Max Payable Disc. Base (i f changed) ( i f changed) Control account total ( 1) Total CDN: CANADIAN S 0.00 0.00 1 vendor(s) printed. 95 

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