The value of Cost Recovery from a bankruptcy case is determined by reference to the figures in an entered Consent Decree or a court ordered allowed claim with a negotiated estimated dollar figure.
Even if it is not likely that the EPA will collect all of the money included in the Consent Decree or Court Order because it is a bankruptcy, and/or because it is a sale dependant on the final sale price, it is appropriate to enter the estimated value from an entered Consent Decree, or a court order. The premise is that what EPA tracks in ICIS is the assessed amounts described in court orders, not the accounts receivable or amounts actually obtained.
Often the amount actually collected by the EPA is less than the allowed claim, but this is not always the case and at times EPA has collected all of the allowed claim plus interest. Despite what the collection may be, the allowed claim value should be entered into ICIS. There is an optional "Collected" field in ICIS that can be used to record the amount that is actually collected.