Whenever possible, Occidental records environmental liabilities and expenses related to current operations. Occidental then uses these records to determine its environmental remediation liability and recoveries. Occidental also records its remediation costs and recoveries in accordance with applicable laws and regulations. Occidental also records its liabilities and recoveries when a regulatory agency rejects or changes the environmental impact of its proposed remedial plan. Occidental also records its environmental remediation costs and recoveries when appropriate. Occidental also records its liabilities and recoveries when appropriate.