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When does the accident history's five-year period begin?

The hazard assessment requirements under 40 CFR Part 68, Subpart B include provision of a five-year accident history, as specified at §68.42.  When does the five-year period to be reported in the accident history begin?

The five-year accident history must include information on all accidental releases from covered processes meeting the specified criteria that occurred in the five years preceding the date of submission of your initial RMP or your most recent update required under section 68.190, as well as information provided to revise the accident history for any accidental releases that occur prior to the next required update.  For example, if an RMP is updated on June 21, 2004, the five-year accident history must cover the period between June 21, 1999, and June 21, 2004.  If a reportable accident occurs two months later, the five-year accident history must cover the period between June 21, 1999, and the date of the accident.