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<br />• <br />EXHIBIT L <br />RECLAMATION COSTS <br />INTRODUCTION <br /> <br />The following calculations represent the estimated cost to reclaim the Mesa Gravel Pit in <br />the unlikely event that Seneca Coal Company (SCC) were unable to fulfill their <br />reclamation obligation. Costs reflect the use of an independent third-party contractor to <br />complete the required reclamation work, hired and administered by the DMG. <br />Gravel pit operations involve a continuous sequence of soil removal, overburden removal, <br />gravel excavation and removal, overburden replacement, soil replacement, and <br />revegetation, such that approximately the amount of land is disturbed and reclaimed <br />within any given period. Given this sequence, if gravel operations were to cease, the <br />following disturbance would remain, requiring reclamation: <br />• Open gravel pit (maximum of 2 pits) <br />• Access and haul roads <br />• Adjacent areas which are backfilled but not yet regraded <br />• Adjacent areas which are backfilled and regraded but have not yet had soil <br />replaced <br />• Nearby areas which have not been reseeded <br /> <br />Material volumes and areas are based on previous bond calculations, recent Annual <br />Report maps, and assumptions as noted. Equipment productivity estimates are based on <br />information from the current Caterpillar Performance Handbook. Equipment costs were <br />obtained from the current Cost Reference Guide for Construction Equipment and labor <br />rates were obtained from the current Associated General Contractors of Colorado Wage <br />Rate Guideline. <br />L-1 Revised May 1998 <br />