Many landowners see their lands and some of the associated resources as a liability. AES works with landowners to re-evaluate these resources through an "ecological benefits analysis" as an asset with economic, trade, or liability-offset value. We then balance the assets with other liabilities and thereby minimize immediate costs and future liabilities. A complete Strategic Environmental Asset and Liability Management (SEALM) plan informs decision makers and may influence the amount of monies required, or set-aside, to offset liabilities. Subsequent actions may be considered through a "decisions analysis" that considers optimal strategies for short- and long-term environmental asset and liability management.