Number 9 only please and cite your source, thank you.

Once an entity has determined that it is probable of having an environmental remediation liability, what costs must the entity Initially include in its estimated environmental remediation liability (an "environmental obligation")? What are some of the variables, or assumptions, that enter into the initial measurement of a company's asset retirement obligation? Consider, for example, a wood utility pole, pressure-treated with a chemical preservation What are some factors the company should consider when