Pollution remediation obligations are obligations that arise from responsibilities related to the cleanup of hazardous waste resulting from existing pollution. A liability related to pollution remediation should be recognized if it is reasonably estimable and an obligating event has occurred. GASB identifies five types of obligating events such as taking action due to imminent endangerment to the public health, violation of a pollution prevention permit, the government is named or will be named potentially responsible to a remediation, the government has been or will be named in a lawsuit requiring its participation in remediation, and the government commences or legally obligates itself to commence remediation. Another one that comes to mind is The City of Flint, Michigan which was sued over their water pollution. Can anyone think of other government pollution obligations and how they have impacted local government financial statements?