The first full-scale u-City operation has started in Dongtan u-City. As local cities take over and operate the u-City, unexpected issues arise such as securing the budget of operating costs and self-providing the costs with business models utilizing the u

Landfill and incineration tax was introduced in 2018 to reduce waste and promote recycling. However, there is a debate about tax rate. An analysis of the external effects of waste-treatment facilities is necessary, but first, an analysis of direct costs (construction, operation) is compulsory and must be conducted precisely. This study analyzed factors that affect operating cost. Ultimately, an estimation of annual operating cost was achieved by applying a multiple regression analysis to the previously-recorded data from 33 incineration facilities and 199 reclamation facilities. The results showed that incineration operating cost is affected by capacity, capacity utilization rate, and use of electricity. Annual landfill amount, area, and leachate treatment affect landfill operating cost, as well. The coefficient of determination is 0.6 or higher. Significance and collinearity between independent variables is at an acceptable level.