That might be the case more with infrastructure and buildings. We might look at a building and say that if you want to bring it back to grade A condition it will cost you x dollars. But until the government decides to do that and signs a contract, there is no liability, because it has the choice of simply letting the building deteriorate even further.
In the case of infrastructure, there has to be a contract in place to record a liability generally, whereas environmental is somewhat different. There has to be a recognition of responsibility and, as the Comptroller General said, the ability to estimate how much the costs will be.