Which of the following should NOT be included in estimated landfill closure and postclosure care costs?

The cost of capital assets for postclosure monitoring should not be included in the estimated landfill closure and postclosure care costs because these assets are typically considered to have a different purpose than the immediate costs associated with the closure and maintenance of the landfill itself.

Closure and postclosure care costs are generally associated with activities that occur after the landfill is no longer in operation, which includes the cost of final cover and ongoing maintenance. These costs are necessary for ensuring the landfill remains compliant with environmental regulations and does not pose a risk to the surrounding community.

Capital assets for postclosure monitoring, however, are typically viewed as investments that would be tracked separately in financial statements as fixed assets rather than as immediate liabilities associated with the closure process. Including these costs could misrepresent the actual liability for closure and postclosure care, which should focus on direct, immediate costs rather than long-term investments.