Occidental's environmental remediation liabilities for closed or non-operated sites include 75 liabilities, including former chemical plants in California, New York, Ohio, Washington, and a closed coal mine in Pennsylvania. These liabilities vary depending on the identification of additional sites and remedy selection and implementation. Occidental's environmental remediation expenses for the years ended December 31 2020 and 2019 are 28 million and 112 million, respectively, primarily resulting from changes to existing conditions from past operations. Based on current estimates, approximately 40 of its environmental remediation horizon. Occidental believes . . .