ASC 410-20 applies to legal obligations associated with the retirement of tangible long-lived assets that result from their acquisition, construction, development, and/or normal operation. Asset retirement obli
Accounting Standards Codification (ASC) 410, Asset Retirement and Environmental Obligations, consists of three subtopics. The sole purpose of ASC 410-10 is to explain the difference between the other two subtopics: ASC 410-20, Asset Retirement Obligations and ASC 410-30, Environmental Obligations. ...
Accounting Standards Codification (ASC) 410, Asset Retirement and Environmental Obligations, consists of three subtopics: (1) ASC 410-10, Overall; (2) ASC 410-20, Asset Retirement Obligations; and (3) ASC 410-30, Environmental Obligations. ASC 410-20 applies to all entities. This chapter ...
disposal cost obligationsAccounting standards codification (ASC) 420-10 provides guidance on the definition, reporting, and disclosure of exit or disposal costs. ASC 420 applies to all entities. It does not apply to costs associated with the retirement of a long-lived asset covered by ASC 410-...