Thank you for visiting nature.com. You are using a browser version with limited support for CSS. To obtain the best experience, we recommend you use a more up to date browser (or turn off compatibility mode in Internet Explorer). In the meantime, to ensure continued support, we are displaying the site without styles and JavaScript.
Advertisement
Nature Food volume 2, pages 655–663 (2021)
Metrics details
The recent development of true cost accounting (TCA) methodologies by various organizations has helped increase transparency in the food sector, but has also made it difficult to compare the results obtained through different methodologies. Here we review major TCA methodologies across five functional units that their assessment framework(s) apply to—namely product, organization, system, geography and investment. Our results show that the bulk of existing frameworks apply to products and/or organizations. According to publicly available documents and case studies published by the framework proponents, we found measurements of externality/dependency, the inclusion of economic, environmental and social effects, as well as the use of comparable metrics to be areas of general consensus; suggested indicators, monetization and aggregation emerged as areas of general divergence. The differences between TCA methodologies identified in this study indicate that collaboration between frameworks is key to their harmonization, ultimately making results more comparable and facilitating engagement in TCA.
Subscribe to Journal
Get full journal access for 1 year
119,01 €
only 9,92 € per issue
Tax calculation will be finalised during checkout.
Rent or Buy article
Get time limited or full article access on ReadCube.
from$8.99
All prices are NET prices.
Uwizeye, A. et al. Nitrogen emissions along global livestock supply chains. Nat. Food 1, 437–446 (2020).
Article Google Scholar
de Buhr, E. & Gordon, E. Bitter Sweets: Prevalence of Forced Labour & Child Labour in the Cocoa Sectors of Côte d’Ivoire & Ghana (Tulane University & Walk Free Foundation, 2018); https://cocoainitiative.org/wp-content/uploads/2018/10/Cocoa-Report_181004_V15-FNL_digital.pdf
Cawley, J. & Meyerhoefer, C. The medical care costs of obesity: an instrumental variables approach. J. Health Econ. 31, 219–230 (2012).
Article Google Scholar
Baker, L. et al. Prospects for the true cost accounting of food systems. Nat. Food 1, 765–767 (2020).
Article Google Scholar
TCA Inventory (Global Alliance for the Future of Food, 2020); https://airtable.com/shr3eH7gXan4SqHxB/tblZcPfh1SxT2ab3E/viwhvoFXlmP9gHg58
True Cost Accounting for Food, Farming & Finance (TCA-FFF) (Eosta, Soil & More, EY, Triodos Bank, & Hivos, 2017); https://tca2f.org/wp-content/uploads/2019/11/tca-fff-report.pdf
A Roadmap for True Pricing (True Price, 2019; https://trueprice.org/a-roadmap-for-true-pricing/
Olam International Limited Annual Report 2019 (Olam Group, 2020); https://www.olamgroup.com/content/dam/olamgroup/investor-relations/ir-library/annual-reports/annual-reports-pdfs/olam-annual-report-fy19_strategy_report.pdf#page=137
Social Impact of Meat Extended Shelf Life Solutions: Corbion Learning Journey (Product Social Impact Assessment Partnership, 2019); https://product-social-impact-assessment.com/wp-content/uploads/2021/01/19-001-Pre-Corbion-Case-RT-product-social-metrics-2019_25_09-1.pdf
Fitzpatrick, I. et al. The Hidden Cost of UK Food (Sustainable Food Trust, 2019); https://sustainablefoodtrust.org/wp-content/uploads/2013/04/Website-Version-The-Hidden-Cost-of-UK-Food.pdf
White, S. A TEEBAgriFood Analysis of the Malawi Maize Agri-food System (Future of Food, 2019); https://futureoffood.org/wp-content/uploads/2021/01/GA_TEEB_MalawiMaize201903.pdf
Baltussen, W. et al. Valuation of Livestock Eco-Agri-Food Systems: Poultry, Beef and Dairy: Executive Summary (Wageningen University & Research, 2016); https://research.wur.nl/en/publications/valuation-of-livestock-eco-agri-food-systems-poultry-beef-and-dai-2
Pharo, P. et al. Growing Better: Ten Critical Transitions to Transform Food and Land Use (Food and Land Use Coalition, 2019); https://www.foodandlandusecoalition.org/wp-content/uploads/2019/09/FOLU-GrowingBetter-GlobalReport.pdf
Ritchie, H. & Roser, M. Environmental Impacts of Food Production (OurWorldInData, 2020); https://ourworldindata.org/environmental-impacts-of-food
Notarnicola, B. et al. Environmental impacts of food consumption in Europe. J. Clean. Prod. 140, 753–765 (2017).
Article Google Scholar
Dixon, J. & Gulliver, A. Farming Systems and Poverty: Improving Farmers’ Livelihoods in a Changing World (World Bank, 2001); https://documents.worldbank.org/en/publication/documents-reports/documentdetail/126251468331211716/farming-systems-and-poverty-improving-farmers-livelihoods-in-a-changing-world
Draft TEEB for Agriculture and Food: Operational Guidelines for Business (Capitals Coalition, 2020); https://capitalscoalition.org/wp-content/uploads/2020/08/DRAFT-TEEBAgriFood-Operational-Guidelines.pdf
Lord, S. Valuing the Impact of Food: Towards Practical and Comparable Monetary Valuation of Food System Impacts (FoodSIVI, 2020); https://foodsivi.org/wp-content/uploads/2020/06/Valuing-the-impact-of-food-Report_Foodsivi.pdf
TEEB for Agriculture & Food: Scientific and Economic Foundations Report (The Economics of Ecosystems and Biodiversity, 2018); http://teebweb.org/wp-content/uploads/2018/11/Foundations_Report_Final_October.pdf
Connecting Finance and Natural Capital: a Supplement to the Natural Capital Protocol (Capitals Coalition, 2018); https://capitalscoalition.org/guide_supplement/finance-sector-supplement/
Natural Capital Protocol – Apparel Sector Guide (Capitals Coalition, 2016); https://capitalscoalition.org/guide_supplement/apparel-sector-guide/
Rusman, A. et al. Cocoa Farmer Income: the Household Income of Cocoa Farmers in Côte d’Ivoire and Strategies for Improvement (Impact Institute, 2018); https://www.impactinstitute.com/wp-content/uploads/2018/10/Cocoa-farming-income-Fair-trade.pdf
Fobelets, V., Rusman, A. & de Groot Ruiz, A. Assessing Coffee Farmer Household Income (Impact Institute, 2017); https://www.impactinstitute.com/wp-content/uploads/2018/05/Assessing_Coffee_Farmer_Household_Income_Report_2017_updated.pdf
Pigou, A. The Economics of Welfare (Macmillan, 1924).
Google Scholar
Marshall, A. Principles Of Economics edn 8 (Macmillan, 1920).
Serafeim, G., Zochowski, T. R. & Downing, J. Impact-Weighted Financial Accounts: the Missing Piece for an Impact Economy (Harvard Business School, 2019); https://www.hbs.edu/impact-weighted-accounts/Documents/Impact-Weighted-Accounts-Report-2019_preview.pdf
Essential Guide to Natural and Social Capital Accounting (Accounting for Sustainability, 2016); https://www.accountingforsustainability.org/en/knowledge-hub/guides/Natural-social-capital.html
Stiglitz, J. E., Fitoussi, J. & Durand, M. Beyond GDP: Measuring What Counts for Economic and Social Performance (OECD, 2018); https://www.oecd-ilibrary.org/economics/beyond-gdp_9789264307292-en
B Impact Assessment (B Analytics, 2021); https://bimpactassessment.net/
Framework for Inclusive Capitalism (Coalition for Inclusive Capitalism, 2021); https://www.coalitionforinclusivecapitalism.com/wp-content/uploads/2021/02/The-Framework-for-Inclusive-Capitalism-1.pdf
The (Sustainable) Business Case for Natural Capital Valuation (Cambridge Institute for Sustainability Leadership, 2013); https://www.cisl.cam.ac.uk/resources/publication-pdfs/sabmiller-summary-nov-2013.pdf/view
Bass, R. et al. Methodology for Standardizing and Comparing Impact Performance (Global Impact Investing Network, 2020); https://thegiin.org/assets/Methodology%20for%20Standardizing%20and%20Comparing%20Impact%20Performance_webfile.pdf
Impact Valuation (GIST Advisory, 2021); https://www.gistimpact.com/impactvaluation
How Investors Manage Impact (Impact Management Project, 2021); https://impactmanagementproject.com/impact-management/how-investors-manage-impact/
Barbier, E. B. et al. Inclusive Wealth Report 2018 (UN Environment Programme, 2018); https://www.unep.org/resources/report/inclusive-wealth-report-2018
Framework for Impact Statements (Impact Institute, 2019); https://www.impactinstitute.com/framework-for-impact-s
Integrated Reporting (International Integrated Reporting Council, 2021); https://integratedreporting.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
ISO 14040:2006: Environmental Management — Life Cycle Assessment — Principles and Framework (International Organization for Standardization, 2006); https://www.iso.org/standard/37456.html
Natural Capital Protocol (Natural Capital Coalition, 2016); http://www.naturalcapitalcoalition.org/protocol
Net Positive Methodology (Net Positive Project, 2019); https://static1.squarespace.com/static/5af56b9436099b397b0c0ec7/t/5c5d626d652deab29331e6c8/1549623920191/Net+Positive+Project_User+Guide_Jan+2019_Slides+for+Web.pdf
Noble, J., O’Flynn, P. & Kazimirski, A. Understanding Impact: How to Use Your Theory of Change to Develop a Measurement and Evaluation Framework (New Philanthropy Capital, 2020); https://www.thinknpc.org/resource-hub/understanding-impact/
Serafeim, G. & Trinh, K. A Framework for Product Impact-Weighted Accounts (Harvard Business School, 2020); https://www.hbs.edu/faculty/Pages/item.aspx?num=57580
Measuring the Social Impact of Corporate Investments: Social Impact Measurement Model (Deloitte, 2021); https://www2.deloitte.com/us/en/pages/consulting/solutions/corporate-social-impact-measurement-metrics.html
Social & Human Capital Protocol (Capitals Coalition; 2019); https://capitalscoalition.org/capitals-approach/social-human-capital-protocol/
Nicholls, J. et al. A Guide to Social Return on Investment (Social Value UK, 2012); https://socialvalueuk.org/resource/a-guide-to-social-return-on-investment-2012/
Ecosystem Accounting (System of Environmental Economic Accounting, 2021); https://seea.un.org/ecosystem-accounting
Assessing Your Total Impact (PwC, 2015); https://www.pwc.co.uk/services/sustainability-climate-change/total-impact.html
Total Value: Impact Valuation to Support Decision-Making (EY, 2016); https://tca2f.org/wp-content/uploads/2019/09/ey-total-value-impact-valuation-to-support-decision-making.pdf
TruCost’s Valuation Methodology (TruCost, 2015); https://gabi.sphera.com/fileadmin/GaBi_Databases/Thinkstep_Trucost_NCA_factors_methodology_report.pdf
Principles for True Pricing (True Price, 2020); https://trueprice.org/principles-for-true-pricing/
A New Vision of Value: Connecting Corporate and Societal Value Creation (KPMG, 2014); https://assets.kpmg/content/dam/kpmg/pdf/2014/10/a-new-vision-of-value-v1.pdf
WICI Intangibles Reporting Framework (World Intellectual Capital/Assets Initiative, 2016); https://www.wici-global.com/wirf/WICI_Intangibles_Reporting_Framework_v1.0.pdf
Impact Statement General Paper (Value Balancing Alliance, 2021); https://www.value-balancing.com/_Resources/Persistent/2/6/e/6/26e6d344f3bfa26825244ccfa4a9743f8299e7cf/20210210_VBA%20Impact%20Statement_GeneralPaper.pdf
de Adelhart Toorop, R. & de Groot Ruiz, A. Integrated Profit & Loss Assessment Methodology (IAM) (Impact Institute, 2020); https://www.impactinstitute.com/ipl-assessment-methodology/
Principles of Integrated Capitals Assessment (Capitals Coalition, 2021); https://capitalscoalition.org/wp-content/uploads/2021/01/Principles_of_integrated_capitals_assessments_final.pdf
Impact Report 2020 (ABN AMRO, 2021); https://assets.ctfassets.net/1u811bvgvthc/7imjY5fyavgsH2nwwjH2I5/236210cbd95ee42592e864c8fbcefa64/ABN_AMRO_____Impact_Report_2020.pdf
Measuring and Managing Total Impact: a New Language for Business Decisions (PwC, 2013); https://www.pwc.com/gx/en/sustainability/publications/total-impact-measurement-management/assets/pwc-timm-report.pdf
Rusman, A. et al. The True Cost of Cocoa: Tony’s Chocolonely 2018 Progress Report (True Price, 2018); https://trueprice.org/wp-content/uploads/2018/11/The-True-Price-of-Cocoa.-Progress-Tonys-Chocolonely-2018.pdf
Social and Human Capital Accounting (Accounting for Sustainability, 2017); https://www.accountingforsustainability.org/en/knowledge-hub/guides/social-and-human-capital.html
Galgani, P. et al. Monetization Factors for True Pricing (True Price, 2020); https://trueprice.org/monetisation-factors-for-true-pricing/
Serafeim, G. & Trinh, K. Accounting for Product Impact in the Airlines Industry (Harvard Business School, 2020); https://www.hbs.edu/impact-weighted-accounts/Documents/Accounting%20for%20Product%20Impact%20in%20the%20Airlines%20Industry.pdf
ISO 14044:2006: Environmental Management — Life Cycle Assessment — Requirements and Guidelines (International Organization for Standardization, 2006); https://www.iso.org/standard/38498.html
Nakamura, S. & Nansai, K. in Special Types of Life Cycle Assessment (ed. Finkbeiner, M.) (Springer, 2016).
ISO 14008:2019: Monetary Valuation of Environmental Impacts and Related Environmental Aspects (International Organization for Standardization, 2019); https://www.iso.org/standard/43243.html
Sticky Money: Recognising the Total Value Created by Australian Co-operatives and Mutuals (EY, 2014); https://www.aph.gov.au/DocumentStore.ashx?id=56a327ad-8349-41c4-a809-49d9495c17a1&subId=514555
Valuing Our Total Impact – Our Results in Detail (PwC, 2017); https://www.pwc.co.uk/who-we-are/our-purpose/performance/valuing-our-total-impact.html
Eigenraam, M. et al. Applying the TEEBAGRIFOOD Evaluation Framework – Overarching Implementation Guidance (Global Alliance for the Future of Food, 2020); https://futureoffood.org/wp-content/uploads/2021/01/GA_TEEBAgriFood_Guidance.pdf
NPC Case Studies: Impact Management Practice in Youth Employment (Impact Management Project, 2017); https://impactmanagementproject.com/wp-content/uploads/Case-Studies-in-Youth-Employment.pdf
Loughman. E. B Impact Assessment (B Analytics, 2012); https://bimpactassessment.net/case-studies/elissa-loughman
Schaafsma, M. & Cranston, G. E.Valu.A.Te Practical Guide (Cambridge Institute for Sustainability Leadership, 2013); https://www.cisl.cam.ac.uk/resources/publication-pdfs/evaluate-practical-guide-nov-2013-new.pdf
Impact Statement Focus: Environment (Value Balancing Alliance, 2021); https://www.value-balancing.com/_Resources/Persistent/8/a/f/f/8aff8d622d5a09f9af18a062a71b9a3201f2ea3e/20210302_VBA%20Method_paper_Environmentals.pdf
Value-to-Society: Measurement and Monetary Valuation of BASF’s Impacts in Society (BASF, 2018); https://www.basf.com/global/en/who-we-are/sustainability/we-drive-sustainable-solutions/quantifying-sustainability/value-to-society.html
KPMG True Value Case Study: Volvo Group (KPMG, 2015); https://assets.kpmg/content/dam/kpmg/pdf/2015/10/volvo-group-kpmg-true-value-case-study.pdf
Gundimeda, H. Application of the TEEBAgriFood Evaluation Framework to the Wheat Value Chain in Northern India (TEEB, 2019); http://teebweb.org/wp-content/uploads/2020/12/Application-of-the-TEEB-Agrifood-framework-to-the-wheat-value-chain-in-Northern-India-LC-FINAL.pdf
Kurth, T. et al. The True Cost of Food (BCG, 2020); https://www.bcg.com/publications/2020/evaluating-agricultures-environmental-costs
Brander, L. & Schuyt, K. Benefits Transfer: the Economic Value of World’s Wetlands (TEEB, 2010); http://www.teebweb.org/wp-content/uploads/2013/01/The-economic-value-of-the-worlds-wetlands.pdf
La Notte, A. et al. Physical and Monetary Ecosystem Service Accounts for Europe: a Case Study for In-Stream Nitrogen Retention (SEEA, 2017); https://seea.un.org/content/physical-and-monetary-ecosystem-service-accounts-europe-case-study-stream-nitrogen-retention
Hoekstra, R. Replacing GDP by 2030: Towards a Common Language for the Well-Being and Sustainability Community (Cambridge Univ. Press, 2019).
Measuring and Managing Total Impact: Strengthening Business Decisions for Business Leaders – Food & Beverage Scenario (PwC, 2017); https://www.pwc.com/gx/en/services/sustainability/total-impact-measurement-management/measuring-and-managing-total-impact-strengthening-business-decisions-for-business-leaders-food-and-beverage-scenario.html
MN: GIIN Initiative for Institutional Impact Investment (Global Impact Investing Network, 2018); https://thegiin.org/mn
Social Impact Measurement Model (SIMM) Case Study: Predicting Changes in Social Metrics in Huntsville, Alabama (Deloitte, 2019); https://www2.deloitte.com/content/dam/Deloitte/us/Documents/process-and-operations/us-cons-social-impact-measurement-model-infographic.pdf
Varoucha, E. et al. Guide for Funders to Assess and Value Impact (Impact Institute, 2020); https://www.impactinstitute.com/guide-for-funders-to-assess-and-value-impact/
Natural Capital Protocol – Food and Beverage Sector Guide (Natural Capital Coalition, 2016); https://naturalcapitalcoalition.org/wp-content/uploads/2016/09/NCC_FoodAndBeverage_WEB_2016-07-12.pdf
Wang, P. et al. Estimates of the social cost of carbon: a review based on meta-analysis. J. Clean. Prod. 209, 1494–1507 (2019).
Article Google Scholar
Freiberg, D. et al. Accounting for Organizational Employment Impact (Harvard Business School, 2020); https://www.hbs.edu/impact-weighted-accounts/Documents/Accounting%20for%20Organizational%20Employment%20Impact_HBS%20Working%20Paper.pdf
IFRS Foundation Trustees Announce Next Steps in Response to Broad Demand for Global Sustainability Standards (IFRS, 2021); https://www.ifrs.org/projects/work-plan/sustainability-reporting/
El-Hage Scialabba, N. & Obst, C. in True Cost Accounting for Food: Balancing the Scale (eds Gemmill-Herren, B. et al.) (Routledge, 2021).
Watson, B. The troubling evolution of corporate greenwashing. The Guardian (20 August 2016); https://www.theguardian.com/sustainable-business/2016/aug/20/greenwashing-environmentalism-lies-companies
Baldock, C. et al. Yarra Valley Water Integrated Profit and Loss (IP&L) Report (Yarra Valley Water, 2016); https://media-2.yvw.com.au/inline-files/Yarra%20Valley%20Water%20IPL_November%202016_v2_0.pdf
The Natural Capital Coalition and the Social & Human Capital Coalition Unite as the Capitals Coalition (Capitals Coalition, 2020); https://capitalscoalition.org/the-natural-capital-coalition-and-the-social-human-capital-coalition-unite-as-the-capitals-coalition/
Download references
This research was made possible through the support of the True Cost Accounting Accelerator, a project of the Global Alliance for the Future of Food.
Impact Institute, Amsterdam, the Netherlands
Reinier de Adelhart Toorop, Jude Bernard & Adrian de Groot Ruiz
Global Alliance for the Future of Food, c/o Meridian Institute, Dillon, CO, USA
Jenn Yates
World Business Council for Sustainable Development, Chemin Eugène-Rigot, Geneva, Switzerland
Matthew Watkins
You can also search for this author in PubMed Google Scholar
You can also search for this author in PubMed Google Scholar
You can also search for this author in PubMed Google Scholar
You can also search for this author in PubMed Google Scholar
You can also search for this author in PubMed Google Scholar
Correspondence to Reinier de Adelhart Toorop.
R.d.A.T., J.B. and A.d.G.R. are currently employed by the Impact Institute, which developed the IP&L methodology mentioned in this work. They are also involved in the development of the True Price methodology. Additionally, A.d.G.R. worked on case studies for TEEBAgriFood, also cited in this work. J.Y. and M.W. declare no competing interests.
Peer review information Nature Food thanks Isabel Hoffmann and Carl Obst for their contribution to the peer review of this work.
Publisher’s note Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.
Supplementary Table 1.
Reprints and Permissions
de Adelhart Toorop, R., Yates, J., Watkins, M. et al. Methodologies for true cost accounting in the food sector. Nat Food 2, 655–663 (2021). https://doi.org/10.1038/s43016-021-00364-z
Download citation
Received: 21 April 2021
Accepted: 10 August 2021
Published: 20 September 2021
Issue Date: September 2021
DOI: https://doi.org/10.1038/s43016-021-00364-z
Anyone you share the following link with will be able to read this content:
Sorry, a shareable link is not currently available for this article.
Provided by the Springer Nature SharedIt content-sharing initiative
Advertisement
Advanced search
© 2021 Springer Nature Limited
Sign up for the Nature Briefing newsletter — what matters in science, free to your inbox daily.
tadalafil cost in canada tadalafil
tadalafil side effects buy generic cialis online with mastercard
side effects of tadalafil tadalafil online with out prescription
cialis without a prescription cialis at canadian pharmacy
buy generic cialis online with mastercard cialis tadalafil
cost tadalafil generic tadalafil order online no prescription
https://cialisvet.com/ side effects for tadalafil
tadalafil blood pressure tadalafil goodrx
cialis cost https://extratadalafill.com/
buy cialis tadalafil
where to buy tadalafil on line best price usa tadalafil
cheapest tadalafil cost tadalafil generic
generic tadalafil from uk https://cialisvet.com/
cheap generic cialis for sale tadalafil drug
https://cialiswbtc.com/ lowest price cialis
https://cialisicp.com/ buy cialis pills
cialis at canadian pharmacy what is tadalafil
tadalafil cialis https://cialiswbtc.com/
tadalafil price walmart cheapest tadalafil cost
tadalafil brands https://cialisbusd.com/
tadalafil goodrx tadalafil cost walmart
https://cialisvet.com/ what is tadalafil
tadalafil generic cialis without prescription
tadalafil generic buy tadalafil
where to get tadalafil tadalafil online with out prescription
tadalafil cost in canada buy tadalafil
tadalafil online buy cialis pills
cialis cost buy generic cialis online with mastercard
cheap cialis pills for sale https://cialiswbtc.com/
tadalafil cialis where to buy cialis without prescription
cheapest tadalafil cost tadalafil generic
where to buy generic cialis online safely tadalafil goodrx
tadalafil price walmart tadalafil liquid
lowest price cialis tadalafil order online no prescription
apomorphine and tadalafil tadalafil 30 tablet 5 mg
natural viagra substitutes buy viagra no prescription
tadalafil patent expiration tadalafil review forum
https://cialismat.com/ where to buy generic cialis online safely
ivermectin 3mg tablets price ivermectin buy online
ivermectin 0.08 oral solution stromectol 12mg online
tadalafil alternative tadalafil 20mg online
cialis at canadian pharmacy tadalafil without a doctor prescription
ivermectin 6mg tablet for lice stromectol 12mg
cost of ivermectin pill п»їwhere to buy stromectol online
ivermectin 15 mg ivermectin 80 mg
stromectol tab how to buy stromectol
ivermectin 200 mcg stromectol buy uk
ivermectin stromectol ivermectin lotion for lice
ivermectin malaria ivermectin cream 1
ivermectin cream cost ivermectin cost
stromectol 12mg stromectol sales
sildenafil for pulmonary hypertension sildenafil 20 mg reviews
buy stromectol pills ivermectin 0.1 uk
stromectol canada stromectol ebay
sildenafil 20 how to buy sildenafil
viagra soft pills womens viagra
is it illegal to carry prescription drugs without the bottle canadian pharmacies online reviews
cheap levitra pills levitra rezeptfrei
buy viagra online discount walgreens sildenafil price
giant food store phoenixville pharmacy Cephalexin
pharmacy technician training online what to consider as budget when running pharmacy store
oral ivermectin for lice fenbendazole and ivermectin combination
canada pharmacy sarasota fl vyvanse online pharmacy
cialis meme cialis black 800
viagra gel uk how to get viagra uk
levitra pill id levitra cost at walgreens
online cialis no prescription cialis 20mg shopping
viagra online generic where to buy viagra online in australia
student store pharmacy hours pharmacy store hours
safeway pharmacy hours pharmacy store manager
london drugs canada black friday cheap rx
express rx pharmacy prescription drugs from india
pharmacy technician online are drugs legal in canada
best drugstore highlighter cheap cialis online canadian pharmacy
Himplasia erectile
canada pharmacy 24h legit canadian pharmacy
modafinil 100mg for sale provigil without prescription
Confido cost less pharmacy
generic modafinil 200mg generic provigil 200mg
buy provigil sale provigil canada
order provigil pills
order modafinil online cheap order modafinil 100mg pills
modafinil 100mg canada modafinil 200mg pill order modafinil online cheap
erythromycin vs tetracycline erythromycin vs tetracycline
cost provigil 200mg buy modafinil 100mg pills modafinil 200mg tablet
provigil 200mg pill order provigil 100mg for sale
purchase modafinil online generic modafinil 100mg
erythromycin ophthalmic eye drops side effects of erythromycin
provigil order
I just couldn’t leave your website before suggesting that I really enjoyed the usual information an individual supply on your visitors? Is gonna be back often in order to investigate cross-check new posts
erythromycin ophthalmic eye drops
Write more stories, more chapters.
Have you given any kind of thought at all with converting your current web-site into French? I know a couple of of translaters here that will would certainly help you do it for no cost if you want to get in touch with me personally.
I’ve thought about posting something about this before. Good job! Can I use part of your post in my blog?
Awesome post. It’s so good to see someone taking the time to share this information
order provigil 200mg pill modafinil order online
erythromycin cost erythromycin and acne
https://erythromycin1m.com/# erythromycin ophthalmic ointment side effects
erythromycin fish
buy provigil 200mg generic provigil 100mg oral provigil 200mg pill
can You Take Cialis Twice Per Day If You Dont Know When You Will Have Sex?
বাংলা প্রশ্ন উত্তর সাইট তল্লাশি, আজই আপনার সমস্যা নিয়ে প্রশ্ন করুন , অভিজ্ঞ ব্যক্তিগন আপনার প্রশ্নের উত্তর দিয়ে সহযোগিতা করবে । তাছাড়াও অন্যাদের প্রশ্নের উত্তর দিয়ে, জিতে নিন আকর্ষণীয় পুরস্কার । তল্লাশিতে যেকোনো বিষয়ে প্রশ্ন করতে পারেন।।
erythromycin cream for acne erythromycin ophth oint 3.5gm
plaquenil 200mg bid http://hydroxychloroquinex.com/
Abnormal this put up is totaly unrelated to what I was searching google for, but it surely used to be listed at the first page. I suppose your doing one thing proper if Google likes you adequate to place you at the first page of a non similar search.
How long does it take you to write an article like this?
Appreciation for taking the time to discuss this topic, I would love to discover more on this topic. If viable, as you gain expertise, would you object to updating the website with further information? It is tremendously beneficial for me.
https://www.ivermectinusd.com/ ivermectin pharmacy
buy hydroxychloroquine 200 mg
stromectol canadian pharmacy order stromectol online
This blog post is excellent, probably because of how well the subject was developed. I like some of the comments too.
I am glad to be a visitor on this website!, regards for this rare information!
This article actually helped me with a report I was doing.
Thanks For This Blog, was added to my bookmarks.
I believe you have remarked on some very interesting points , thankyou for the post.
Pingback: 2invoice
I’ve been surfing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my view, if all web owners and bloggers made good content as you did, the net will be much more useful than ever before.
buy stromectol https://stromectolusdt.com/
where to buy hydroxychloroquine otc hydroxychloroquine canada order online
This is something that will need all of our combined efforts to address.
I am glad to be a visitor on this website!, regards for this rare information!
generic plaquenil 200mg buy generic hydroxychloroquine online
Fantastic piece of writing here1
We can see that we need to develop policies to deal with this trend.
stromectol 30mg http://ivermectinuni.com/
order stromectol online order ivermectin from canada ivermectin tablets for humans
We absolutely love your blog and find the majority of your post’s to be exactly what I’m looking for. Do you offer guest writers to write content to suit your needs? I wouldn’t mind composing a post or elaborating on a number of the subjects you write about here. Again, awesome weblog!
how to get ivermectin from india https://ivermectinuni.com/
Nice blog here! Also your web site loads up very fast! What host are you using? Can I get your affiliate link to your host? I wish my web site loaded up as fast as yours lol
Took me time to read the material, but I truly loved the article. It turned out to be very useful to me.
casino machine gratuite
slot games free
free casino games
stromectol pharmacy http://ivermectinuni.com/
This is really interesting, You’re a very skilled blogger. I have joined your feed and look forward to seeking more of your great post. Also, I’ve shared your web site in my social networks!
Beneficial Blog! I had been simply just debating that there are plenty of screwy results at this issue you now purely replaced my personal belief. Thank you an excellent write-up.
Please let us know when you plan to publish your book!
I’m partial to blogs and i actually respect your content. The article has actually peaks my interest. I am going to bookmark your site and preserve checking for new information.
I think that may be an interesting element, it made me assume a bit. Thanks for sparking my considering cap. On occasion I get so much in a rut that I simply really feel like a record.
Your posts provide a clear, concise description of the issues.
winning slots on facebook home
piala 123 slot
free slots just for fun
Only a smiling visitor here to share the love (:, btw outstanding style and design .
Thanks , I’ve recently been searching for info about this topic for ages and yours is the best I have discovered so far. But, what concerning the bottom line? Are you certain concerning the source?
Great info! Keep post great articles.
Thanks For This Blog, was added to my bookmarks.
Makes sense to me.
writing tutor
dissertation crossword clue
how long is a dissertation
canadian drugstore reviews
Nice post.Very useful info specifically the last part 🙂 Thank you and good luck.
getting help online
doctoral dissertation writing help
dissertation crossword clue
no deposit welcome bonus casino
casino play for real money
casino mobile
turbo vpn download
free vpn unlimited
best vpn wirecutter
online casinos no deposits
online real money casinos
online casino best bonus
I think I will become a great follower.Just want to say your post is striking. The clarity in your post is simply striking and i can take for granted you are an expert on this subject.
You are my inhalation , I possess few web logs and very sporadically run out from to brand 🙁
cheap vpn
best vpn for roku
vpn unlimited
I’m partial to blogs and i actually respect your content. The article has actually peaks my interest. I am going to bookmark your site and preserve checking for new information.
free mexican vpn
best cheap vpn service
where can i buy a vpn
I don’t know if it’s just me or if everybody else experiencing issues with your site. It appears as though some of the written text on your content are running off the screen. Can someone else please provide feedback and let me know if this is happening to them as well? This could be a problem with my web browser because I’ve had this happen before. Appreciate it
casino no deposit bonus
best us online casinos
usa casinos
online casinos for us players
american online casinos
online casinos free money
what is the best vpn?
avast secureline vpn review
free vpn hotspot shield
fantastic internet site, I could definitely go to your web page once more…acquired some really nice info.
how to set up vpn
should i buy a vpn
best vpn netflix
online blackjack for real money
casinos online real money no deposit
online casino real money
wild casino online
free bonus casino
free casino money
safe online casino
gambling casino online bonus
play mobile casino
buy vpn for windows
free vpn netflix
free vpn to change location
online casino with free signup bonus real money usa no deposit
casino sites
casino games for money
Hello this is a wonderful write-up. I’m going to e mail this to my friends. I came on this while searching on yahoo I’ll be sure to come back. thanks for sharing.
Thanks For This Blog, was added to my bookmarks.