OLS : Record

RECORD NUMBER: 38 OF 2793

Main Title ABEL Model: Evaluates Claims of Inability to Afford Penalties and Compliance Costs, Version 2.6 (for Microcomputers).
CORP Author Environmental Protection Agency, Washington, DC. Office of Enforcement.
Publisher Dec 94
Year Published 1994
Stock Number PB95-502522
Subjects Software; Businesses; Pollution control; Penalties; Fines(Charges); Taxes; Costs; Standards compliance; Pollution regulations; Working capital; Cost benefit analysis; Expenses; Violations; Diskettes; Ability to pay; ABEL computer model; Noncompliance; Financial capacity
Holdings
Library   Call Number Additional Info Location Date Modified
NTIS PB95-502522 Most EPA libraries have a fiche copy filed under the call number shown. Check with individual libraries about paper copy. NTIS 05/26/1995
Collation 1 diskette
Abstract The easy-to-use ABEL software evaluates for-profit company claims of inabiltiy to afford penalties, clean-up costs, or compliance costs. Violators raise the issue of inability to pay in most of EPA's enforcement actions regardless of whether there is any hard evidence pay in most of EPA's enforcement actions regardless of whether there is any hard evidence supporting those claims. The program enables Federal, State and local enforcement professionals to quickly determine if there was any validity to those claims. ABEL is a tool that promotes quick settlements by performing screening analyses of defendants and potentially responsible parties (PRP's) to determine their financial capacity. If ABEL indicates the firm can afford the full penalty, compliance of clean-up cost, 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 prosposed environmental expenditure(s). The sofware is extremely easy to use. Users are taken through a series of prompts to enter specified data. On screen 'help' information is available at any time.
Supplementary Notes System: DOS operating system. requires 376K of hard drive space. Supersedes PB94-501004.
Availability Notes The software is on one 1.44M, 3 1/2 inch disc. Documentation included; may be ordered separately as PB92-230366.
NTIS Title Notes Software.
Category Codes 68#; 43F; 91A; 96A
NTIS Prices Diskette $50.00
Primary Description 300/00
Document Type NT
Control Number 506228761
Cataloging Source NTIS/MT
Origin NTIS
Type CAT