The owner or operator must have a detailed written estimate, in current dollars, of the cost of closing the facility under 264.111 to 264.115 and the unit closure rules, equal to the cost of final closure at the point in the active life when closure would be most expensive per the closure plan, based on hiring a third party that is neither parent nor subsidiary (on-site disposal costs allowed only if capacity will always exist), with no salvage value for wastes, structures, equipment or land and no zero cost for wastes that might have value. During the active life the estimate must be adjusted for inflation within 60 days before the anniversary of the financial instrument (or within 30 days after fiscal year end for the financial test or corporate guarantee), by recalculation or the Implicit Price Deflator factor; revised within 30 days after an approved closure plan change increases the cost; and the latest estimate and adjusted estimate kept at the facility.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.