|Posted: 11 May 2009 at 11:24 | IP Logged
Not sure about the JEs....
The concept is to follow some environment protection rules for operating MSWLF.
v An EPA rule requires all municipal
landfills to meet stringent location, design, and operating requirements
v Operators must also provide financial assurance they can properly close landfills when full and provide post-closure ground water monitoring for 30 years after closure
v These stringent rules are designed to protect the environment from irresponsible handling of hazardous materials
Recognition requirements :-
v Estimate the current cost of hiring a qualified third-party to close the MSWLF and care for it for 30 years after closure
v Recognize a portion of this cost proportionate to the ratio of estimated capacity utilized during a year over the total capacity of the landfill as an expense of the enterprise fund and as a liability
v Annual adjustments are made as estimates change from year to year.
Here is the link for more info :-
Divya - CO State
Passed using Becker Review :
FAR - 04/11/09 - 94
BEC - 05/30/09 - 86
REG - 08/29/09 - 95
AUD - 11/21/09 - 92
Ethics - 2011