Environmental protection expenditure accounts (EPEA) describe, in a way consistent with the European System of Accounts (ESA), transactions related to prevention, reduction and elimination of pollution and of any other degradation of the environment. The key aggregate produced based on the EPEA data is national expenditure on environmental protection (‘NEEP’). It measures the resources devoted by resident units to protecting the natural environment. It is calculated as a sum of uses of environmental protection (EP) services by resident units, gross fixed capital formation (GFCF) for EP activities, and net transfers to the rest of the world for EP. Under Regulation (EU) 691/2011 (Annex IV), as amended on 19 November 2021 by the Commission delegated regulation 2022/125 , the reporting of EPEA data according to the new requirements is mandatory from 2018-onwards. EPEA data are collected on an annual basis. EPEA data are reported by the Member States, EFTA countries and candidate countries. Eurostat estimates the missing values and calculates the EU aggregates.