ASTM E2137-2006(2011) Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters《评定环境情况的经济成本和负债的标准指南》.pdf

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1、Designation: E2137 06 (Reapproved 2011)Standard Guide forEstimating Monetary Costs and Liabilities for EnvironmentalMatters1This standard is issued under the fixed designation E2137; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision,

2、the year of last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 PurposeThe purpose of this document is to provide astandard guide for estimating costs and liabilities for

3、 environ-mental matters.2Many possible uses for estimates of costs andliabilities for environmental matters exist, including but notlimited to business decision making, communications andnegotiations involving change of property ownership, regula-tory requirements, third-party lawsuits, insurance pr

4、emiumcalculation and claim settlement, change of property use,revitalization, compliance planning, construction, analysis ofremedial alternatives, budgeting, strategic planning, financing,and investment analysis by shareholders. The use of estimatedcosts and liabilities developed in accordance with

5、this standardmay be subject to other standards applicable to the matterinvolved. For example, it is not intended to supersede account-ing and actuarial standards including those by the FinancialAccounting Standards Board and the U.S. Security and Ex-change Commission. This standard does not address

6、theestablishment of reserves or disclosure requirements.1.2 ObjectivesThe objective of this standard is to provideguidance on approaches for estimating costs and liabilities forenvironmental matters.2. Referenced Documents3,42.1 ASTM Standards:E1527 Practice for Environmental Site Assessments: Phase

7、I Environmental Site Assessment ProcessE1739 Guide for Risk-Based Corrective Action Applied atPetroleum Release SitesE2081 Guide for Risk-Based Corrective ActionE2091 Guide for Use of Activity and Use Limitations,Including Institutional and Engineering ControlsE2205 Guide for Risk-Based Corrective A

8、ction for Protec-tion of Ecological ResourcesE2345 Practice for Investigating Electrical Incidents2.2 Other Document:EPA OSWER Directive 9610.17 Concerning Use of Risk-Based Decision Making, 199553. Terminology3.1 Definitions:3.1.1 activity and use limitations (AULs)legal or physicalrestrictions or

9、limitations on the use of, or access to, a site orfacility to eliminate or minimize potential exposures to chemi-cals of concern, or to prevent activities that could interfere withthe effectiveness of a response action, to ensure maintenance ofa condition of “acceptable risk” or “no significant risk

10、” tohuman health and the environment. These legal or physicalrestrictions are intended to prevent adverse impacts to indi-viduals or populations that may be exposed to chemicals ofconcern.3.1.2 allocation or allocated sharethe portion of cost orliability for which a party is responsible for payment

11、orreimbursement.3.1.3 asset retirement obligationlegal obligations associ-ated with the retirement of a tangible long-lived asset thatresult from the acquisition, construction, development, ornormal operation of a tangible long-lived asset.3.1.4 costs and liabilitieseconomic expenses, accruedliabili

12、ties, asset retirement obligations, and loss contingencies.3.1.5 environmental complianceoperations, permits,equipment, facilities, products, records, documentation, re-ports, training, procedures, inspections, certifications, monitor-ing, controls, or other conditions or activities that mustconform

13、 to environmental statutes including, but not limited to,CAA, CWA, OPA, RCRA, CERCLA, TSCA, FIFRA, SDWA,and state and local laws, as well as any international jurisdic-tional requirements.3.1.6 estimatoran individual or entity that prepares andanalyzes costs and liabilities.1This guide is under the

14、jurisdiction ofASTM Committee E50 on EnvironmentalAssessment, Risk Management and Corrective Action and is the direct responsibil-ity of Subcommittee E50.05 on Environmental Risk Management.Current edition approved July 1, 2011. Published July 2011. Originally approvedin 2001. Last previous edition

15、approved in 2006 as E2137 06. DOI: 10.1520/E2137-11.2For the purposes of this standard, costs and values are defined as monetaryestimates.3Appendix X1 includes citations for additional relevant documents and require-ments from other organizations including FASB, SEC, and AICPA.4For referenced ASTM s

16、tandards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards Document Summary page onthe ASTM website.5Available from U.S. Environmental Protection Agency, 1200 PennsylvaniaAvenue, NW W

17、ashington, DC 20460.1Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959, United States.3.1.7 eventa condition or incident which occurred, or mayoccur, with respect to an environmental condition and/orenvironmental compliance issue, that affects or lead

18、s to poten-tial costs and liabilities. Examples of events include: a newrequirement for air emission controls (for example, NOx), ahazardous waste site that requires remediation, a claim forpersonal injury related to an alleged environmental incident, orthe need to comply with NPDES standards as a r

19、esult of aprocess change.3.1.8 fair valuean estimate of the price that could bereceived for an asset or paid to settle a liability in a currenttransaction between marketplace participants that are unre-lated, knowledgeable about factors relevant to the liability andthe transaction, able, and willing

20、 to transact in the referencemarket for the liability.3.1.9 liabilityan actual or potential obligation that may ormay not be accrued.3.1.10 orphan shareliability assigned to a PRP that can-not be located or that is insolvent, or the liability associatedwith pollutants which cannot be attributed to a

21、 PRP.3.1.11 potentially responsible party (PRP)any individual,legal entity, or governmentincluding owners, operators,transporters, or generatorspotentially responsible for, orcontributing to, the environmental impacts at an event.3.1.12 studiesinvestigations such as regulatory interpreta-tions and a

22、pplicability studies, compliance analysis, operatingscenarios study, engineering design and analysis, cost estima-tion, process hazard analysis, modeling, communication plans,preliminary investigation, sampling and analysis, site assess-ment, site characterization, Phase I and II studies, remedialac

23、tion plan, remedial investigation, contamination assessmentreport, feasibility study, risk assessment, treatability study,ecological impact assessment, environmental impact report,work plans, ASTM Risk-Based Corrective Action (RBCA)analysis, RCRA facility investigation, RCRA facility assess-ment, re

24、port of waste discharge, corrective measures study,corrective action report, health and safety plan, quality assur-ance plan, and other studies.3.2 Acronyms:3.2.1 AICPAAmerican Institute of Certified Public Ac-countants.3.2.2 AULsActivity and Use Limitations.3.2.3 CAAClean Air Act.3.2.4 CERCLACompre

25、hensive Environmental Response,Compensation and Liability Act of 1980 (as amended, 42 USCSection 9601 et seq.).3.2.5 CWAClean Water Act.3.2.6 EPAUnited States Environmental ProtectionAgency.3.2.7 EVexpected value; an estimate of the weightedmean value of an unknown quantity that represents aprobabil

26、ity-weighted average over the range of all possiblevalues.3.2.8 FASBFinancial Accounting Standards Board.3.2.9 FIFRAFederal Insecticide, Fungicide and Rodenti-cide Act.3.2.10 MLVmost likely value.3.2.11 NPDESnational pollutant discharge eliminationsystem.3.2.12 OPAOil Pollution Act.3.2.13 PRPpotenti

27、ally responsible party.3.2.14 RBCARisk-based corrective action.3.2.15 RCRAResource Conservation and Recovery Act(as amended 42 USC Section 6901 et seq.).3.2.16 SDWASafe Drinking Water Act.3.2.17 SECSecurities and Exchange Commission.3.2.18 TSCAToxic Substances Control Act.4. Significance and Use4.1

28、UseThe standard is intended for use on a voluntarybasis by an estimator of costs and liabilities for environmentalmatters. The user may elect to apply this standard for any or alluses outlined in the Purpose. Application of this standard forone use does not compel application of the standard for all

29、 orany other use.4.2 PrinciplesThe following principles are an integralpart of this standard and should be used to resolve ambiguity ordispute regarding the interpretation of estimated costs andliabilities for environmental matters.4.2.1 Uncertainty Not EliminatedEven though an esti-mate of costs an

30、d liabilities for environmental matters isprepared in accordance with this standard, uncertainty remainswith regard to, among other things, the resolution of contrac-tual, technological, regulatory, legislative, and judicial issues,which could affect the costs and liabilities.4.2.2 Periodic Review o

31、f Assumptions and EstimatesAssumptions underlying these estimates should be reviewedperiodically for the purpose of incorporating additional infor-mation that may become available. For example, changes inregulatory requirements, technology, property use, inflation, orother issues may affect the basi

32、s for the estimates, thereforenecessitating revisions.4.2.3 Comparison with Subsequent EstimatesSubsequentestimates based on additional information should not beconstrued as indicating the prior estimates of costs andliabilities for environmental matters were unreasonable at thetime they were made.

33、Estimates should be evaluated on thereasonableness of analyses and judgments made at the time andunder the circumstances in which they were made. Subsequentimprovements in estimates should be made as more informa-tion becomes available, but these improved estimates shouldnot be considered valid stan

34、dards on which to measure thereasonableness of a prior estimate based on hindsight, newinformation, use of developing analytical techniques, or otherfactors. However, information on trends in estimates over timemay be of value to a user of financial statements or other usersof the cost and liability

35、 estimates. Any comparison shouldrecognize the reasons the estimates were performed, whetherthey were accomplished under the standard and any differencesin technique in the application of the standard.4.2.4 Not ExhaustiveEstimation of costs and liabilitiesfor environmental matters does not necessari

36、ly require anexhaustive evaluation of all possible outcomes. A point existsat which the cost of obtaining information or the time requiredto gather it outweighs improvement in the quality of theestimate.E2137 06 (2011)24.2.5 Assessment of RiskThe actual or potential risk tohuman health and the envir

37、onment should be considered inassessing environmental matters. The degree of risk should bea factor in developing the cost and liability estimates associatedwith those matters.4.2.6 Estimator SelectionAn appropriate estimator orgroup of estimators will consist of those individuals or groupswho posse

38、ss sufficient knowledge, training, and experience todevelop appropriate estimates for the costs and liabilities beingestimated. It is the responsibility of the entity sponsoring thecost and liability estimates to select an estimator with theappropriate level of knowledge, training, and experience fo

39、rthe parts of the estimation effort for which that estimator isresponsible.5. Procedures for Estimating Costs and Liabilities forEnvironmental Matters5.1 Determination of Relevant Information and Types ofCosts and Liabilities:5.1.1 There are many types of costs and liabilities forenvironmental matte

40、rs, including, but not limited to:5.1.1.1 Studies,5.1.1.2 Response action under CERCLA and state or localstatutes as well as any international jurisdictional requirements,5.1.1.3 Environmental compliance, (for example, FinancialAssurance under RCRA Subpart H requires an annual updateof estimated clo

41、sure costs),5.1.1.4 Defense and legal fees,5.1.1.5 Fines and penalties,5.1.1.6 Reimbursement of agency oversight, or5.1.1.7 Damages arising from resource damages, ecologicaldamages, property damage, business interruption, bodily in-jury, or tort claims such as nuisance and negligence claims.5.1.2 Af

42、ter identifying the conditions giving rise to potentialcosts and liabilities for environmental matters, existing rel-evant information should be considered to estimate costs andliabilities identified in 5.1.1, including, but not limited to:5.1.2.1 Event type (for example, new EPA air emissioncontrol

43、 requirements, leaking landfill, site PRP notice, workerexposure, compliance audit findings),5.1.2.2 Number and location of affected operations/facilities,5.1.2.3 Use of surrounding property,5.1.2.4 Past, current, and potential future site uses, andconstraints imposed upon those future uses byAULs,

44、includinginstitutional controls and/or engineering controls,5.1.2.5 Studies,5.1.2.6 Environmental risks posed by the event,65.1.2.7 Bodily injury or other claims related to the event,5.1.2.8 Relevant state or other regulatory requirements andalternatives,5.1.2.9 State or federal agency involvement,5

45、.1.2.10 Public involvement,5.1.2.11 Planned or completed remedial activities,5.1.2.12 Decision documents (for example, Records of De-cision),5.1.2.13 Litigation activities related to the event (for ex-ample, claims, suits, actions, demands, requests for payment,notices),5.1.2.14 Resources, tasks, an

46、d deadlines,5.1.2.15 Available technologies and designs,5.1.2.16 Type and extent of contamination,5.1.2.17 Number of operable units (CERCLA) or solidwaste management units (RCRA),5.1.2.18 Involvement of various parties at the event, and5.1.2.19 Information on prior experience with similarevents.5.1.

47、3 The organization and application of the foregoinginformation may be further subject to corporate, accounting, orregulatory policy decisions. The user will need to determinewhat these policy decisions are, and assess their effect on thecost estimate. Examples of such policy decisions include, butar

48、e not limited to:5.1.3.1 Measuring and recording of contingent liabilities,5.1.3.2 Technical policy decisions or interpretations to bemade by regulatory agencies,5.1.3.3 Acceptable levels of risk (for example, business risk,human health risk, ecological risk),5.1.3.4 The degree to which societal or

49、external costs andbenefits are considered,5.1.3.5 Whether or not life cycle costs are considered,5.1.3.6 The degree to which sustainability/sustainable de-velopment are considered,5.1.3.7 Local environmental management system criteria,including trade-off of emissions across environmental media,alternative methods and permitting options, auditability, andperformance oriented metrics.5.1.3.8 Level of organizational involvement and scrutiny,5.1.3.9 The degree of communication and involvement withthe public.5.1.4 In the absence or insufficiency