Pollution control cost accounting demands uniform measurement, cost assignment, and separate disclosure of material environmental costs. Pollution control cost comprises the aggregate of direct and indirect costs relating to pollution control activity and is to be measured, assigned, presented and disclosed in cost statements with uniformity and reasonable accuracy. The standard includes in-house and outsourced costs, allows recognition of future remediation or disposal costs only when reasonably certain and legally enforceable, and excludes contingent external costs, imputed costs, finance costs, abnormal costs, fines, penalties and damages. Material pollution control costs must be traced to cost objects where feasible, otherwise assigned as overhead, and disclosed separately by type, domain area and other specified particulars.