If you supply the same product to residential consumers and commercial customers, the PPP associated with the product supplied to commercial (IC&I) customers should be excluded from your report if the commercial customer never re-supplies the material to a residential consumer and disposes of the PPP through its commercial waste management services.
Stewards must report all PPP associated with products supplied to residential consumers. Stewards must be able to demonstrate with auditable data that the PPP excluded from their report was supplied to commercial customers for their use and does not enter the residential waste stream.
Stewards must retain supporting documentation regarding any exclusions as you may be required to substantiate the exclusion. Please note that PPP supplied to home offices is not a permitted exclusion. Please see section 2.3.1 of the Guidebook for Stewards or the Deduction and Exclusion Policy for more information on exclusions.