and accrued liabilities in the accompanying balance sheet of the Service. Total closure and postclosure care costs
are currently estimated to approximate $10,200,000, as determined through engineering studies. Actual costs may
be higher due to inflation.

Under recently promulgated Federal regulations, as of April 9, 1997, the Service will be required to
demonstrate that the funds necessary to meet its closure, postclosure and corrective action obligations will be
available. The Service is currently examining the options available under the regulations to demonstrate its
compliance with the financial assurance requirements and will have a method in place by April 9, 1997.

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