Many of our litigation support projects have involved calculation of environmental damages and/or remediation costs. MSE routinely develops cost allocation models based on the timing and location of contaminant releases, volume or mass of contaminants released or emitted, costs of remedial efforts attributable to individual contaminants, and the relative quantity and toxicity of contamination from various sources. These cost allocation studies have been used to recover incurred costs from third parties in site remediation scenarios under CERCLA. In other situations, they have been used to support reductions in cost allocations proposed by third parties. Our staff are familiar with alternate methods of cost allocation, and use these methods to strongly advocate for our client's position.