A.10 ASC 410, Asset Retirement and Environmental Obligations

50-1 An entity shall disclose all of the following information about its asset retirement obligations:

1. A general description of the asset retirement obligations and the associated long-lived assets
2. The fair value of assets that are legally restricted for purposes of settling asset retirement obligations
3. A reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations showing separately the changes attributable to the following components, whenever there is a significant change in any of these components during the reporting period:
   1. Liabilities incurred in the current period
   2. Liabilities settled in the current period
   3. Accretion expense
   4. Revisions in estimated cash flows.

50-2 If the fair value of an asset retirement obligation cannot be reasonably estimated, that fact and the reasons therefor shall be disclosed.