ASC 410-20 PDF

Because the accounting for environmental obligations and AROs will vary depending on the laws and regulations governing such obligations, this publication provides an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework. Appendix C of the Roadmap summarizes the key changes made in the edition. These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

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Because the accounting for environmental obligations and AROs will vary depending on the laws and regulations governing such obligations, this publication provides an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework.

Appendix C of the Roadmap summarizes the key changes made in the edition. These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points.

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DTTL does not provide services to clients. Please see www. Correction list for hyphenation These words serve as exceptions.

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ASC 410 Asset Retirement and Environmental Obligations

Asset retirement is when property or capitalized goods are removed from service. This could be due to sale, disposal, or any type of removal, but once retired, the asset no longer has the utility for which it was originally acquired, constructed, or developed. An asset retirement obligation is the liability for the removal of property, equipment, or leasehold improvements at the end of the lease term. Under US GAAP , if a company enters into a lease for a building, constructs leasehold improvements, and determines based on the provisions of the lease that it is legally obligated to remove the leasehold improvements at the end of the lease, then the company has ARO. Typical examples of an ARO are when a store builds out the leased space to their specific layout or a business paints and updates a space for their branding. If the lease agreement requires the lessee remove shelving or repaint to a neutral color, the lessee has an ARO and should record the obligation to return to space to its original condition at the time the changes are made. Similarly, when a company leases land and installs underground tanks on the property, if the tanks must be removed at the end of the lease term, this is an ARO.

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