Concrete works very well for many liquids, but it is unsuitable for some applications like containing strong acids. Using earth berms for bunding is not recommended for most situations, though liners can be used to decrease permeability. Smaller tanks often use containers made of steel or plastic. The material used depends on cost, the chemical properties of the liquid and its density. Plastic tanks cannot hold very dense liquids at high wall levels. Large, exposed bunding will need a sump pump or some other system to remove precipitation, though it may also be used to transfer spilled liquid into another container. Rainwater must be treated if the liquid being stored is toxic because there may be small amounts of it surrounding the tank.