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Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
Přeložit název
NORMA vydána dne 1.10.2022
Označení normy: ASTM E2137-22
Datum vydání normy: 1.10.2022
Kód zboží: NS-1097021
Počet stran: 17
Přibližná hmotnost: 51 g (0.11 liber)
Země: Americká technická norma
Kategorie: Technické normy ASTM
Keywords:
asset retirement obligations, cost documentation, cost estimation, costs, environmental, expected value, fair value measurement, liabilities, minimum value, most likely value, quoted price, range of values, remediation liabilities, toxic tort liabilities, uncertainty,, ICS Number Code 13.020.99 (Other standards related to environmental protection)
Significance and Use | ||||||||||||||
4.1?UseThe standard is intended for use on a voluntary basis by an estimator of costs and liabilities for environmental matters. The user may elect to apply this standard for any or all uses outlined in the Purpose. Application of this standard for one use does not compel application of the standard for all or any other use. 4.2?PrinciplesThe following principles are an integral part of this standard and should be used to resolve ambiguity or dispute regarding the interpretation of estimated 4.2.1?Framing the EstimateIt is important to understand and document/disclose the framework in which the estimate is being made, including identification of the requestor, estimator and relevant qualifications, purpose of the estimate, audience/user of the estimate, limitations, assumptions, and a description of what constitutes a reliable estimate. 4.2.2?Caution When Repurposing EstimatesThe estimator should exercise care when repurposing an estimate generated for one objective and audience. For example, an 4.2.3?Uncertainty Not EliminatedEven though an estimate of 4.2.4?Periodic Review of Assumptions and EstimatesAssumptions underlying estimates should be reviewed, documented and periodically analyzed for the purpose of incorporating new information. There is a preference for current information over historical assumptions if the current information is comprehensive and comparable. Subsequent improvements in estimates should be made as more information becomes available, or as recognition benchmarks or obligating events occur. For example, for remediation of an individual site, such assumptions include changes to the conceptual site model; contaminant concentration data found in soil, groundwater, air and sediments; the selection of different remedial technologies; the indication of a preferred alternative by the governing agency; the weighting of alternatives; the probability of failure of a remedial technology to achieve the desired outcome in the time anticipated; the probability of accelerated or delayed enforcement; the probability of a compressed remedial construction timetable; the explicit or implied value of impacted drinking water, wetlands, and other natural resources; changes to the default values of fines and penalties and their associated tax consequences; and the ability to pay of PRPs or other counterparties. Changes in available information such as contaminant data, market prices, regulatory requirements, precedential court findings, technology, counterparty ability to pay, dutyholder ability to pay, property use, inflation and discount rates, or other issues may affect the basis for the estimates, therefore necessitating revisions.9 4.2.5?Comparison with Subsequent EstimatesSubsequent estimates based on additional information should not be construed as indicating the prior estimates of 4.2.6?Not ExhaustiveEstimation of costs and liabilities for environmental matters does not necessarily require an exhaustive evaluation of all possible outcomes. A point exists at which the cost of obtaining information or the time required to gather it outweighs improvement in the quality of the estimate. 4.2.7?Assessment of RiskThe actual or potential risk to human health and the environment should be considered in assessing environmental matters. The degree of risk should be a factor in developing the cost and liability estimates associated with those matters. 4.2.8?Estimator SelectionAn appropriate estimator or group of estimators will consist of those individuals or groups who possess sufficient knowledge, training, and experience to develop appropriate estimates for the 1.1?PurposeThe purpose of this document is to provide a standard guide for good commercial and customary practice in estimating 1.2?ObjectivesThe objective of this standard is to provide guidance on approaches for estimating costs and liabilities for environmental matters. 1.3?This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. |
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