Incineration Disposal Plant P-12A was a waste processing facility located in the industrial sector of north-eastern Raccoon City. It was owned and operated by the Umbrella Corporation, which used it as testing ground for a newly developed gases and medicines capable of more-efficiently deposing of experimental bodies and purging them of the t-Virus. To avoid attracting spies, the facility was believed publicly to be empty or abandoned, and a scrap yard was located immediately outside to preserve an innocent industrial image. It was the site of a battle in which a Delta Force unit was destroyed, followed soon after by the destruction of Raccoon City itself.