Report based on information gathered from entities with experience in administering or participating in the allocation process regarding allocation methods used to apportion Superfund site costs under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). The information serves to assist EPA and the parties paying thes costs in examining settlement options that are fair and to minimize transaction costs at Superfund sites. The report reflects information gathered and does not reflect the views of the EPA. Issued October 1994.You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.