Johnson Wright performed an engineering evaluation and financial audit of environmental costs claimed by a leading worldwide biological and chemical group.  The claim involved approximately 130 sites including manufacturing, processing and distribution facilities, and third-party disposal sites.  The total costs associated with the claim were approximately $400 million in past costs, and $900 million in future costs.  The project involved a critical evaluation of the procedures used to establish the past costs for a selected group of sites, resolution of key documentation and audit issues, and development of a defensible sampling protocol for the remainder of the sites.