However, at second sight, land-use change and the use of natural resources during electricity provision are one of the most elusive aspects of full cost accounting. Second, studying the impacts on land-use change poses a fundamental methodological challenge for full cost accounting: much land is, in fact, privately traded and public land falls under strict regulations in OECD countries. Many land-use changes are thus already effectively internalised through changing property values in real estate markets or through existing land-use regulations. However, land has a social as well as a private value.