Section R315-309-10 - Discounting(1) The Director may allow discounting of closure, post-closure care, or corrective action costs up to the rate of return for essentially risk free investments, net inflation.(2) Discounting may be allowed under the following conditions: (a) the Director determines that cost estimates are complete and accurate and the owner or operator has submitted a statement from a professional engineer registered in the state of Utah so stating;(b) the Director finds the facility in compliance with all applicable Utah Solid Waste Permitting and Management Rules and in compliance with all conditions of the facility's permit issued under the rules;(c) the Director determines that the closure date is certain and the owner or operator certifies that there are no foreseeable factors that will change the estimate of the facility life; and(d) discounted cost estimates must be adjusted annually to reflect inflation and years of remaining facility life.Utah Admin. Code R315-309-10