Ariz. Rev. Stat. § 49-285
E. In allocating several liability between two or more potentially responsible parties, the department, an allocator pursuant to section 49-287.06 or a court shall consider the following to determine each responsible party's allocated shares and the orphan shares:
F. After the allocated shares and the orphan shares are determined pursuant to subsection E of this section and reduced to writing, the department, an allocator or the court may consider the following factors to adjust the allocated shares of the responsible parties, except that any adjustment under this subsection shall not adjust the amount allocated to orphan shares:
H. In an action brought for recovery of remedial action costs incurred at a site not on the registry maintained pursuant to section 49-287.01 or that is brought pursuant to section 49-287.07, subsection A, paragraph 3, subdivision (a), (b) or (d), the court shall initially allocate costs among the responsible parties based on the factors listed in subsection E of this section. To the extent that the allocation results in costs being allocated to orphan shares, those costs shall be reallocated to the responsible parties based on such equitable factors as the court deems appropriate, including: