This case illustrates how seemingly simple regulatory changes affect not only the explicit regulatory target (i.e. the manufacturer) but also the accounting systems and related business practices of distributors and users of the product.

The case primarily covers the financial and managerial accounting aspects of addressing serious contamination at an idle manufacturing site. Some non-accounting issues are also addressed including legal, ethical and public-relations.

The case can illustrates how keeping environmental costs in manufacturing "overhead" can distort management's understanding of a product's manufacturing costs.

In 1991, Boeing Corporation wanted to expand its aircraft manufacturing plant in Everett, Washington, for production of its new 777 airplane. This case examines the impact of the $50 million in environmental mitigation costs the city imposed on Boeing.

This business case study shows students why there may not always be a bottom-line business case for environmental improvements.