Appendix E — Roadmap Updates for 2023 | DART – Deloitte Accounting Research Tool

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Appendix E — Roadmap Updates for 2023

The table below summarizes the substantive changes made in the 2023 edition of this Roadmap.

Section	Title	Description
5.5.1.2.1	The Final Closure Part A Rule	Updated content to discuss the status of Part A demonstrations submitted by facilities for extensions to the deadline for unlined CCR surface impoundments to stop receiving waste.
5.5.1.2.2	The Final Closure Part B Rule	Updated content to discuss the status of applications submitted under the EPA’s final Closure Part B rule.
5.5.1.2.3	Advance Notices of Proposed Rulemaking and Proposed Rule on Legacy CCR Surface Impoundments and CCR Management Units	Updated content on rulemaking developments related to legacy CCR surface impoundments and CCRMUs.
5.8	Renewables	Added content to provide guidance and background on AROs commonly encountered by companies in the renewables industry.

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