Collector and Recycler Net Cost Reporting

The California Department of Resources Recycling and Recovery (CalRecycle) administers regulations to implement portions of the Electronic Waste Recycling Act of 2003 (Act). This landmark legislation established a funding system for the collection and recycling of certain electronic wastes. In order to properly set the recovery and recycling payments rates, CalRecycle must evaluate the costs incurred by approved participants when conducting collection and recycling activities. An important tool in this evaluation is the Net Cost Report currently required of all participants.

Regulations for the Act (Title 14, California Code of Regulations (CCR), Section 18660.10) require approved collectors and recyclers to maintain records documenting costs and annually submit a report to CalRecycle on the net costs of recovering and recycling covered electronic wastes (CEWs).

CalRecycle allows the electronic submission of these reports through a secure server on our website. It is very important collectors and recyclers also properly report their handling and recycling activities to the Department of Toxic Substances Control (DTSC) prior to their February 1 deadline as required by 22 CCR Section 66273.32(d) and/or 66273.74(b). Visit the DTSC website for more information on their reporting requirements.

Forms and Guidance

CalRecycle provides standardized forms and guidance to assist approved collectors and recyclers in fulfilling net cost reporting requirements. These forms (220, 220C, and 220R) are available under the Resources subheading below. Reports are required to be submitted in writing or on the CalRecycle website via a secure server on or before March 1. While paper forms may still be submitted to meet the requirement, using the online system will help ensure your report is complete and provide instant confirmation of the submission. CalRecycle strongly encourages program participants to take advantage of the opportunity to complete the report electronically. The Covered Electronic Waste Payment Information System (CEWIS) can only be accessed with an appropriate user name and password. Approved collectors or recyclers will receive an email communication with directions on accessing the system. If you did not receive this communication, send an email to to request access. The forms described below can be used as a worksheet to compile the information necessary to complete the online report.

Report Validity

Submitting a fraudulent or inaccurate Net Cost Report is considered a prohibited activity and may result in revocation of approval in the payment system or in further enforcement action (Public Resources Code Sections 42474 (d) and (e)). All reporting entities are expected to use generally accepted accounting methods when calculating revenues and costs. Since CalRecycle uses this data in its consideration of payment rate changes when authorized by statute, it is imperative reports are accurate.


  • Net Cost Report Forms
    • Annual CEW Net Cost Report (Form 220Updated December 2021)
    • Collector Net Cost Worksheets (Form 220CUpdated December 2021)
    • Recycler Net Cost Worksheets (Form 220RUpdated December 2021)
  • Additional guidance is available on CalRecycle’s Publications site. This guide describes the reporting and documentation requirements for CEW recovery and recycling activities conducted during the previous calendar year. This guide provides detailed, line-by-line instructions for completing all three of these forms or the online reporting.
  • Frequently Asked Questions is a compilation of questions and answers relating to the annual net cost reporting requirements.

As CalRecycle, in consultation with the DTSC, works to implement this important legislation, more information will be available through this website. Note that any guidance provided by CalRecycle should not substitute for careful reading of the original statute or subsequent regulations. Interested parties are encouraged to check back often or subscribe to an email newsletter to be kept apprised of developments and events.

Collector and Recycler Information

For more information contact: Covered Electronic Waste Recycling Program,