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Note 4. Loss on Storage Tank Disposal
12 Months Ended
Mar. 31, 2012
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
4.             LOSS ON STORAGE TANK DISPOSAL

For the year ended March 31, 2011, we recorded a total net gain of approximately $248,000 related to the disposal of assets.  These activities are primarily due to the demolition of six unused tanks at the Westwego Terminal to make way for future construction of larger tanks.  This activity resulted in a non-cash net loss of approximately $172,000.

On February 9, 2009 one of our storage tanks developed a minor leak during the introduction of product (sulfuric acid) into the tank.  Terminal staff detected the leak and successfully contained it in the designated earthen berm area and immediately contacted all required federal, state and local authorities and agencies about the situation.  Shortly thereafter, we began remediation and cleanup efforts and engaged expert environmental cleanup companies to assist with the process.  While the cleanup effort was ongoing, the product was transferred into rented barges specifically designed for sulfuric acid.  Related to this incident, during the year ended March 31, 2011, we recorded the receipt of $260,000 as a settlement payment from our pollution insurance carrier, a reduction in account payable invoices from our major subcontractor of approximately $168,000 and legal expenses of approximately $7,500, totaling a net gain of $420,187.

As of March 31, 2011, approximately $410,000 of liabilities related to this event was included in the current section of our consolidated balance sheet listed as Liabilities-disposal of asset.  As of March 31, 2012, this amount was $0.

The insurance carrier reimbursements, our net repairs, cleanup, and our other expenses related to the tank leak incident in February 2009 are recorded as a gain or (loss) on disposal of assets to the extent that the loss was not recoverable through insurance.  The table below summarizes the cumulative activity related to this incident.

Description   COMBINED PERIODS     For the Year Ended March 31, 2011     For the Period February 2009 through the Year Ended March 31, 2010  
Environmental: Clean up & mitigation expenses (including gain on account payable offset)
  $ (1,030,968 )   $ 160,187     $ (1,191,155 )
Property: Tank disposal
    (83,678 )     -       (83,678 )
Less: Insurance recovery
    887,260       260,000       627,260  
(Loss) Gain on Disposal of Asset
  $ (227,386 )   $ 420,187     $ (647,573 )

Insurance recovery is shown net of a $275,000 deductible.

The underside of the tanks’ steel bottoms, related pumps and valves and the surrounding containment areas were damaged when they came in contact with the leaked sulfuric product during the remediation and cleanup process.  The tank bottom was replaced and we recognized a loss on disposal of tank totaling $83,678 for the year ended March 31, 2009.  There were no tank leaks in other periods presented.