In the SEEA-2003, the operation of controlled landfills is considered a productive activity. Landfills themselves are treated as a sort of physical capital formation. Therefore flows of waste to controlled landfills are considered flows within the economy while emissions from landfills to air, soil and water are considered flows from the economy to the environment. In EW-MFA approach, instead landfills are considered within the environment and flows of waste to controlled landfills are considered as flows from the economy to the environment. How should the SEEA and EW-MFA approach be reconciled?