As the Superfund model required the EPA to seek restitution from the Potentially Responsible Parties (PRPs), the estimated cost of the cleanup plan would be divided and distributed among more than 30 companies responsible for polluting the canal, as well as government entities like the New York City government and the United States Navy. Some of these companies, such as Brooklyn Union Gas, either no longer existed, had relocated, or had been renamed. If these defunct companies have been incorporated into another company, the property owners and the parent companies were expected to take responsibility, as are the companies that created or moved the pollutants around. The EPA Superfund Gowanus report identified two major PRPs: National Grid (which later acquired Brooklyn Union Gas' successor KeySpan) and the New York City government.