Record Display for the EPA National Library Catalog

RECORD NUMBER: 6 OF 229

OLS Field Name OLS Field Data
Main Title ABEL Model: Evaluates Claims of Inability to Afford Penalties and Compliance Costs (Version 2.4) (for Microcomputers).
CORP Author Environmental Protection Agency, Washington, DC. Office of Enforcement.
Publisher Dec 93
Year Published 1993
Stock Number PB94-501004
Additional Subjects Software ; Businesses ; Pollution control ; Penalties ; Fines(Charges) ; Taxes ; Costs ; Standards compliance ; Pollution regulations ; Working capital ; Benefit cost analysis ; Expenses ; Violations ; Diskettes ; Ability to pay ; ABEL computer model ; Noncompliance ; Financial capacity
Holdings
Library Call Number Additional Info Location Last
Modified
Checkout
Status
NTIS  PB94-501004 Most EPA libraries have a fiche copy filed under the call number shown. Check with individual libraries about paper copy. NTIS 05/14/1994
Collation 1 diskette
Abstract
The easy-to-use ABEL software evaluates for-profit company claims of inability to afford penalties, clean-up costs, or compliance costs. ABEL is a tool that promotes quick settlements by performing screening analyses of defendants and potentially responsible parties (PRPs) to determine their financial capacity. If ABEL indicates the firm can afford the full penalty, compliance or clean-up costs, then EPA makes no adjustments for inability to pay. If it indicates that the firm cannot afford the full amount, it directs the enforcement personnel to review other financial reports before making any adjustments. After analyzing some basic financial ratios that reflect a company's solvency, ABEL assesses the firm's ability to pay by focusing on projected cash flows. The model explicitly calculates the value of projected, internally generated cash flows from historical tax information, and compares these cash flows to the proposed environmental expenditures.