Classify the text into the following 29 labels: 'Impacts on suppliers and other parties in registrant's value chain', 'Physical climate risks', 'Climate risks Materiality', 'Progress on achieving climate-related targets', 'Impacts on business operations', 'Reporting to Board', 'Impacts on mitigation and adaptation activities', 'Adoption of Transition Plan', 'Impacts on products and services', 'Internal carbon price and Carbon pricing as a measure of climate risk', 'Plan on how to achieve the targets', 'Transition risks', "Board's oversight of climate-related targets and goals", 'Targets as a part of the business model', 'NO', 'Emissions. Scope 2', 'Identified impacts as part of business strategy', 'Emissions. Scope 1', 'Climate Risk Identification and Assessment', 'Climate risk management and integration', 'Impacts on expenditure for research and development', 'Use of carbon offsets', "Management's Oversight and Expertise", "Board's oversight", "Transition's Plan Cost", 'Adoption of scenario analysis', 'Management Oversight Process', 'GHG Methodology', 'Time Horizons of Risks', and return the answer as the corresponding climate disclosure label.
text: Occidental's environmental remediation liabilities fluctuate based on various factors, including acquisitions or divestitures, the identification of additional sites, and the selection of remedy selection and implementation. For the years ending December 31 2020 and 2019, Occidental recorded environmental remediation expenses of 28 million and 112 million, respectively. This is primarily due to changes in existing conditions from past operations, and Occidental estimates that approximately 40 of its remediation budgets will be spent over the next three to four years, with the remainder remaining over the next decade.
label: Climate risks Materiality