This report responds to Decision XV/10 of the Parties of the Montreal Protocol which sought feedback from the TEAP on two issues: (1) The provision of useful information on the handling and destruction of ODS contained in thermal insulation foams with particular focus on economic and technological aspects of those contained in buildings(2) The clarification of the distinction between destruction efficiencies achieved when blowing agents are extracted from foams prior to destruction (re- concentrated sources) and those achieved when foams themselves are destroyed directly (dilute sources).