A company is required by legislation to undertake environmental remediation for a mining site that is currently active. The site will not be cleaned up until the mine closes, which is now scheduled for 23 years from the current date. It is not certain how much the clean up will cost at that time, or how long will it take. In each of the above cases, indicate whether a liability is recorded or not. If recording is required, give the amount, or explain how it will be estimated?