Georgia Power Company took its transformers that fell into disrepair and transferred them to its salvage department. The transformers were then sold to third parties, but before sale, Georgia Power removed the oil from the transformers by pumping them twice. The result was that while the transformers may have the sheen of oil, there was no oil flowing from them. Ward purchased transformers from Georgia Power in 1983 and 1984. Ward would store the transformers, recondition them, and then resell them. The storage of the transformers on his land resulted in oil leaks into the soil. The EPA sought to recover the costs of clean- up from Georgia Power on the grounds that it was an arranger under CERCLA. Is the EPA correct? Is Georgia Power liable under CERCLA? [Carolina Power & Light Co. v. Alcan Aluminum Corp., 921 F. Supp. 2d 488 (E. D. N. C. 2013).]