This project has completed six subjects, and results can be found in following description: Firstly, according to secondary data, waste tire recycling processes would be based on developing technology among different countries, such as energy recovery was focused in Asia; the United Kingdom and U.S.A would concentrate on material recovery due to high developing technology of recycling rubber. The waste lead-acid battery recycling processes were similar among most investigated countries; it would be manufactured to secondary lead. Secondly, during the China visiting, we discovered that China had increasingly secondary rubber and secondary lead requirements due to rising car industry; therefore, the price of secondary material was higher than selling in Taiwan. Thirdly, we calculated subsidy for subsidized recycler by tax document in place of questionnaire. The unit cost was 3.49 NTD to treat a kilogram of waste tire. For treating waste lead-acid battery, the recycling material earning was higher than cost, so we changed to estimate the cost of pollutant control. After calculating, the cost was 1.23 and 3.52 NTD/kg for general and large lead-acid battery, separately. In order to assist to develop treatment ability of subsidized recycler, the project studied subsidy classification system. For waste tire recycler, the recycling material and environmental protection were installed standard to qualify better factory. Qualified factory could get subsidy around 3.69~3.83 NTD/kg which was higher than original subsidy, 3.2 NTD/kg. For waste lead-acid battery recycler, recycling material rate, smash equipment and refine facilities were installed standard to classify 3 levels. The subsidy of best level was around 1.50~1.74/3.79~4.03 NTD/kg (general/large battery); the secondary was around 1.44~1.60/3.73~3.89 NTD/kg (general/large battery); the third which was original was 1.23/3.52 NTD/kg (general/large battery). Fourthly, in waste material flow investigation aspect, the mainly 27.6% waste tire were from auto parts and accessories, and 23.6% waste lead-acid batteries were from electronic and battery store. In contrast with other countries, collection percentage of Taiwan had been similar. After consulting with professional and following past investigation experience, material flow investigation methodology and standard operation procedure were established to provide RFMB to practice further research. Fifthly, the purity of recycling lead example analysis was based on two sampling and two testing (XRF and AA) to formula 4 research programs. The result of XRF testing method was close to AA method (error in ±5%) which were announced by Taiwan EPA. Finally, this project referred to “product and service carbon footprint calculation guide” from Taiwan and “PAS 2050 guide” from BSI standard to focus on secondary material carbon emission investigation, as a result, the pieces of recycling rubber shred: 0.062 KgCO2e/Kg, recycling rubber powder: 0.131 KgCO2e/Kg, recycling wire: 0.360 KgCO2e/Kg, recycling plastic (ABS): 0.120 KgCO2e/Kg, recycling plastic (pp): 0.151 KgCO2e/Kg, and secondary lead: 0.767 KgCO2e/Kg.

Flow circumstance investigation，Lead content testing，Development of tire and lead-acid battery industry， carbon emission factor