Abstract This case allows you to examine the accounting and tax implications of environmental remediation costs in a scenario modeled after real-world investigations by the Environmental Protection Agency (EPA). The case specifically examines the costs that arise at each stage of an EPA investigation into hazardous materials and how to treat them from an accounting and tax perspective. By building on the timeline of facts from real investigations, you can understand the integrated implications to businesses of environmental remediation and the relevancy of each fact in answering each element of the case. The case consists of two individual parts requiring you to work in groups and research accounting and tax standards related to a similar set of facts. You will need to analyze relevant facts against these authorities to reach conclusions on the financial accounting and tax treatment for environmental remediation obligations and prepare memorandums documenting your research process and resulting conclusions.

中文翻译：

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利用环境修复来教授研究技能：一个指导案例

摘要该案例使您可以在由环境保护署（EPA）进行了真实调查之后模拟的场景中，检查环境修复成本的会计和税收影响。该案例专门检查了从EPA调查危险材料的每个阶段产生的成本，以及从会计和税收角度来看如何处理它们。通过基于真实调查的事实的时间轴，您可以了解环境修复对企业的综合影响以及每个事实在回答案件每个要素时的相关性。该案例由两个独立的部分组成，需要您进行分组研究，并研究与一组相似事实相关的会计和税收标准。