It is prudent business management to plan for the closure of a site, even if that closure is highly unlikely in the short term. For IE, IPC and waste licensed sites it is a requirement of the licence that a Residuals Management Plan (RMP) is prepared for submission to the EPA. The RMP describes how the site will be decommissioned to an environmentally inert state. A cost for the decommissioning is estimated and a method of payment proposed.