Cost estimates

Cost estimates. (1) General. For the purpose of determining the amount of proof of financial responsibility that is required in s. NR 520.06 , the owner shall estimate the total cost in current dollars of closure for the point in time during operation of the facility when the extent and manner of its operation make closure most expensive, estimate the annual cost in current dollars for each year of the long-term care proof of owner responsibility period for the facility and submit the estimated closure and long-term care costs together with all necessary justification to the department for approval as part of the plan of operation submittal. The costs shall be based on a third party performing the work and reported on a per unit basis. The source of estimates shall be indicated. (1m) Adjustments. The owner shall prepare and submit to the department a new cost estimate for closure and long-term care during the active life of the facility as follows: (a) Once every 10 years using current dollars, unless the costs are revised within the 10 year period as required under par. (b) ; and (b) Due to a change in site design or operation or both approved by the department in writing. (2) Closure costs for landfills. At a minimum, closure costs for a landfill shall include all of the following: (a) The purchasing, hauling, placement, and documentation testing of all the final cover materials including soils, membranes, fabrics, and grids and topsoil. (b) Seeding, fertilizing, mulching, and labor. (c) The installation of gas removal and treatment devices. (d) The cost of preparing an engineering report documenting the work performed. (e) A 10 percent contingency. (2m) Closure costs for non-landfill facilities required to provide proof of financial responsibility. (a) At a minimum, closure costs for a facility required to provide proof of financial responsibility under s. NR 502.04 (6) shall include all of the following: 1. Work to remove entire remaining inventory including equipment and materials, recycling or disposal costs, transportation, labor, supervision, overhead costs, and taxes. 2. Decontamination. 3. Equipment decommissioning. 4. A 10 percent contingency. (b) Cost estimates under par. (a) shall be based on the maximum volumes approved to be on-site, including material stored before and after processing and material undergoing processing or on sort lines. (3) Long-term care costs. At a minimum, the owner shall consider long-term care costs for the entire facility property and include, when applicable, owner or operator inspections and land surface care; gas removal, treatment and monitoring; unsaturated zone monitoring; leachate pumping, transportation, monitoring and treatment; groundwater monitoring including sample collection and analysis; leachate collection line cleaning on an annual basis and leachate line televising every 5 years; annual cost of electricity for maintaining the closed site; monitoring device equipment maintenance, abandonment, and replacement costs; and a 10 percent contingency. For the purposes of preparing the long-term care cost estimates, the owner shall assume that all monitoring requirements specified in the plan of operation apply over the entire long-term care period. The owner shall assume that leachate quantity and strength remain constant over time at the initial long-term care cost determination and the calculation of leachate generation volumes shall be performed assuming that the waste is at field capacity unless the department approves in writing an alternative method based on the leachate generation rates required under s. NR 512.12 (3) . The department will only consider detailed performance data when evaluating estimates for leachate strengths and leachate generation volumes. For closed landfills already in long-term care, leachate generation rates may be based on actual annual leachate volumes produced over a minimum 10-year period during long-term care. Leachate treatment costs shall be based on those available from a municipal wastewater treatment plant capable of accepting the leachate in accordance with the applicable requirements of its WPDES permit. The expected operating life of all pumps, manholes, blowers, extraction wells, and other monitoring device equipment and engineering design features shall be specified in the plan of operation. As each of these features reach the end of their anticipated operating life, the cost of their replacement shall be added to the estimate for the appropriate year of the long-term care proof period. (4) Remedial action costs. When remedial actions are required by the department, the owner of any municipal solid waste landfill identified in Table 1 as subject to remedial action proof of financial responsibility requirements shall submit cost estimates to the department for performing all activities associated with the required remedial action. The costs shall be provided in current dollars based on a third party performing the work. They shall also be reported on a per unit basis and shall include the source of the estimates. In addition, the length of time necessary to complete the remedial action shall be estimated and the cost of remedial actions for each year shall be presented. (5) Inflation rate. The cost estimates approved by the department in previous years shall be adjusted for inflation annually using an inflation factor derived from the most recent implicit price deflator for gross domestic product published by the U.S. department of commerce in its Survey of Current Business. The inflation factor is the result of dividing the latest published annual deflator by the deflator for the previous year. The projected inflation factor to be applied in proof of financial responsibility calculations for all future years shall be equal to the average inflation factor for the last 5 full calendar years.