Deloitte
Accounting Research Tool
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Appendix D — Abbreviations

Appendix D — Abbreviations

Appendix D — Abbreviations

Abbreviation
Description
AACE
Association for the Advancement of Cost Engineering International
ACM
asbestos-containing material
AICPA
American Institute of Certified Public Accountants
AMD
acid mine drainage
ANPRM
advance notice of proposed rulemaking
AOC
administrative order on consent
APB
FASB Accounting Principles Board
ARAR
applicable or relevant and appropriate requirement
ARC
asset retirement cost
ARO
asset retirement obligation
ASC
FASB Accounting Standards Codification
ASU
FASB Accounting Standards Update
CAA
Clean Air Act of 1970
CCR
coal combustion residuals
CCRMU
coal combustion residuals management unit
CD
consent decree
CERCLA
Comprehensive Environmental Response, Compensation, and Liability Act of 1980
CERCLIS
Comprehensive Environmental Response, Compensation, and Liability Information System
CFR
U.S. Code of Federal Regulations
CMI
corrective measures implementation
CMS
corrective measures study
COC
contaminant of concern
CWA
Clean Water Act of 1972
DECON
immediate dismantling, one of three options for nuclear decommissioning
DNAPL
dense non-aqueous phase liquid
DOE
U.S. Department of Energy
DOJ
U.S. Department of Justice
EITF
Emerging Issues Task Force
EMNR
enhanced monitored natural recovery
ENTOMB
permanent encasing (entombing), one of three options for nuclear decommissioning
EPA
U.S. Environmental Protection Agency
EPCRA
Emergency Planning and Community Right-to-Know Act
ESG
environmental, social, and governance
EU
European Union
FASB
Financial Accounting Standards Board
FRTR
Federal Remediation Technologies Roundtable
FYR
five-year review
GAAP
generally accepted accounting principles
HRS
Hazard Ranking System
HSWA
Federal Hazardous and Solid Waste Amendments
IAS
International Accounting Standard
IFRIC
IFRS Interpretations Committee
IFRS
International Financial Reporting Standard
ISFSI
independent spent fuel storage installation
ISRA
New Jersey Industrial Site Recovery Act
ITRC
Interstate Technology & Regulatory Council
LEP
licensed environmental professional
LNAPL
light non-aqueous phase liquid
LSP
licensed site professional
LSRP
licensed site remediation professional
LTP
license termination plan
LTRA
long-term response action
MCP
Massachusetts Contingency Plan
MD&A
Management’s Discussion and Analysis
MGP
manufactured gas plant
MNA
monitored natural attenuation
MNR
monitored natural recovery
MTBE
methyl tert-butyl ether
NAPL
non-aqueous phase liquid
NCP
National Oil and Hazardous Substances Pollution Contingency Plan
NFA
no further action
NJDEP
New Jersey Department of Environmental Protection
NPDES
National Pollutant Discharge Elimination System
NPL
National Priorities List
NOX
nitrogen oxides
NRC
U.S. Nuclear Regulatory Commission
O&M
operation and maintenance
OM&M
operations, maintenance, and monitoring
ORD
EPA Office of Research and Development
OSWER
EPA Office of Solid Waste and Emergency Response
PAH
polyaromatic hydrocarbon
P&U
power and utilities
PCB
polychlorinated biphenyl
PCC
postclosure care
PCE
perchloroethylene
PFAS
perfluoroalkyl and polyfluoroalkyl substance
PFOA
perfluorooctanoic acid
PFOS
perfluorooctane sulfonate
PRB
permeable reactive barrier
PRP
potentially responsible party
PSDAR
post-shutdown activities report
RAO
response action outcome
RCRA
Resource Conservation and Recovery Act of 1976
RFI
RCRA facility investigation
ROD
record of decision
SAB
SEC Staff Accounting Bulletin
SAFSTOR
deferred dismantling, one of three options for nuclear decommissioning
SARA
Superfund Amendments and Reauthorization Act of 1986
SEC
Securities and Exchange Commission
SMCRA
Surface Mining Control and Reclamation Act
SO2
sulfur dioxide
SSI
statistically significant increase
SSL
statistically significant level
SVOC
semivolatile organic compound
TCE
trichloroethylene
TCEQ
Texas Commission on Environmental Quality
TRRP
Texas Risk Reduction Program
TSCA
Toxic Substances Control Act of 1976
UAO
unilateral administrative order
VCP
voluntary cleanup program
VOC
volatile organic compound
WTG
wind turbine generator