Calculating clean-up costs of pollution incidents : an Environment Canada regional guide / Civil Litigation Liaison Division, Environmental Protection, Pacific & Yukon Region. : En4-312/1993E-PDF

"This manual began as an adaptation of Transport Canada's Marine Pollution Costing Principles and Documentation Standards (1992), and, like that document, is an expression of the Treasury Board's Guide to the Costing of Outputs (1989). Through various adaptations, this manual has developed into a guideline of the principles and practices the Department uses in calculating the costs of a pollution incident. ... The manual is laid out in the following way. Chapter one defines the cost-accounting principles and practices; chapter two describes the format of the final document to be produced; chapter three provides a section-by-section guide to each area of expenditure that needs to be documented; and chapter four explains the overall administrative procedures and what to do once the final cost is completed"--Introd., p. 1.

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