For a small forest owner, this is the simplest form as the forest owner internalises all costs and delays in preparing the biomass for delivery. The basis for measurement is weighbridge mass, corrected for moisture content (see generic description of this below). If the forest owner has utilised contractors for harvesting or transport, the bill for this can be settled in conjunction with conventional harvesting on a volume basis (m3 — solid) costs using a suitable biomass expansion factor (BEF) which is multiplied against the roundwood harvest. The transport operator can be remunerated directly from the weighbridge bill. The forest owner incurs the costs at the time of each operation.

For a forestry company delivering to its own energy plant (e. g., CHP plant at saw-mill), the model would depend on the accounting processes between internal business units (e. g., harvesting business unit is separate from CHP business unit). From the energy conversion facility’s perspective, dealing with a large number of small forest owners (and other suppliers) is complex given that supply is almost impossible to schedule, there is little information on what is in the pipeline, variation in material and its properties can be large, and guarantee of delivery uncertain. These (considerable) disadvantages will be reflected in the price.