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Exhibit L Skull Creek Sand Project <br /> Introduction <br /> There are five major steps in the reclamation cost calculation process: <br /> • Determine the point of maximum reclamation cost liability. <br /> • Estimate direct reclamation costs such as earthmoving, revegetation, and <br /> the removal and demolition of structures not to be retained as part of the <br /> postmining land use. <br /> • Adjust direct costs for inflation. <br /> • Estimate indirect reclamation costs. <br /> • Calculate the total reclamation cost amount. <br /> Determining the point of maximum reclamation liability is the most important step in the cost- <br /> estimating procedure, and will differ for each operation depending on the nature and complexity of the <br /> operation. <br /> Generally,the greatest reclamation cost liability occurs at the point in the permit term at which one or <br /> more of the following conditions exist: <br /> • The greatest area of disturbance or the greatest area requiring final grading,topsoil placement, <br /> and revegetation. <br /> • The largest volume of material to be backfilled and graded to establish suitable postmining <br /> contours. For multiple-strata mining operations,this is the point at which sand extraction from <br /> the lowest strata is complete, most of the overburden removed to that point has been placed in <br /> excess spoil fills, and little or no backfilling has occurred. <br /> • The longest haul distance between spoil or topsoil storage areas and the final placement <br /> location. <br /> • The greatest number of on-site structures. <br /> • The point at which refuse piles require the largest amount of cover material. <br /> • Maximum disturbance of areas with special reclamation needs or special materials handling <br /> plans, such as sites with prime farmland soils, acidic or toxic materials, difficult topographic <br /> situations, or underground mine workings that must be sealed. <br /> This estimate includes liability calculations for: <br /> • All areas of surface disturbance requiring Phase 2 and Phase 3 reclamation <br /> • All excavated pits requiring Phase 1 through Phase 3 reclamation <br /> This estimate includes the following details/sheets based on the reclamation schedule depicted in Map <br /> E-2 and described in Exhibit E: <br /> • Point of Maximum Reclamation Liability Determination Sheet <br /> • Reclamation Polygon Cost Estimates <br /> • Production Model Cost Data and Assumptions <br /> • Pit Backfill -Truck/Shovel, Fleet Production and Cost Analysis (FPC) <br /> • Topsoil -Truck/Shovel, Fleet Production and Cost Analysis (FPC) <br /> 1 <br /> 10/3/2019 <br />