Determining Probable and Reasonably Estimable for Environmental Liabilities in211 the Federal Government. Federal Financial Accounting and Auditing Standards: 211 Technical Release Number 2

摘要

This technical release includes two sections and an appendix. Section 1 will help211u001ean agency determine whether its environmental contamination meets the definition 211u001eof probable (i.e., a future outflow of resources will be required to clean up the 211u001econtamination). Section 2 offers guidance in quantifying an agency's liability 211u001efor cleanup. Appendix I lists key laws and regulations relating to environmental 211u001econtamination.