The Globe and Mail reports in its Tuesday, March 18, edition that an Alberta government panel is recommending actions to address the significant cleanup costs for aging oil and gas wells. The Globe's Jeffrey Jones writes that a leaked document suggests creating special-purpose companies to manage mature wells and fund cleanup through generated cash flow. It also proposes an insurance fund financed by the industry but backed by taxpayers. These options are part of a draft report on a "mature asset strategy" aimed at handling the backlog of unprofitable wells still listed by producing companies. Companies must now plug spent wells and reclaim land, but underfunded cleanup liabilities have created tension between the industry, government and rural municipalities, which claim $253.9-million in unpaid taxes from energy companies. When companies go bankrupt, their wells can be transferred to the Orphan Well Association (OWA), which is responsible for cleaning them up. Recently, the OWA has received millions in loans from the Alberta and federal government to strengthen its operations. The mature asset report indicates there are 274,215 marginal, inactive or decommissioned oil and gas wells in the province.