Memorandum clarifies the Agency's policy regarding the recovery of indirect costs in Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA, commonly referred to as Superfund) cost recovery actions. Policy clarification was made to address existing cost recovery actions under section 107 prior to issuance of several financial management documents. OSWER Directive No. 9832.5. Issued 6/27/1986.You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.