| Revisions in estimates based on preliminary indications by regulators of findings that are favorable or unfavorable to the entity based upon the regulator's review of required filings, excluding tax returns. Examples of such filings are cost reports upon which retrospective reimbursements or prospective rates from third-party payers (Medicare and Medicaid) are based, and state environmental department permitting filings in which height, angle, width and length, and closure and post-closure activities of landfills are granted. |