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  • ASTM E 2137 : 2001

    Superseded A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
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    Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters

    Available format(s):  Hardcopy, PDF

    Superseded date:  11-11-2014

    Language(s):  English

    Published date:  10-03-2001

    Publisher:  American Society for Testing and Materials

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    Scope - (Show below) - (Hide below)

    1.1 Purpose--The purpose of this document is to provide a standard guide in the United States for estimating costs and liabilities for environmental matters. Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making, communications and negotiations involving change of property ownership, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction, analysis of remedial alternatives, budgeting, strategic planning, financing, and investment analysis by shareholders. The use of estimated costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards including those by the Financial Accounting Standards Board and the U.S. Security and Exchange Commission. This standard does not address the establishment of reserves or disclosure requirements.

    1.2 Objectives--The objective of this standard is to provide guidance on approaches for estimating costs and liabilities for environmental matters.

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    Committee E 50
    Document Type Guide
    Publisher American Society for Testing and Materials
    Status Superseded
    Superseded By

    Standards Referenced By This Book - (Show below) - (Hide below)

    ASTM E 2173 : 2016 Standard Guide for Disclosure of Environmental Liabilities
    ASTM E 3123 : 2018 Standard Guide for Recognition and Derecognition of Environmental Liabilities
    ASTM E 2718 : 2016 Standard Guide for Financial Disclosures Attributed to Climate Change
    ASTM E 2876 : 2013 Standard Guide for Integrating Sustainable Objectives into Cleanup
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