Appendix E — Roadmap Updates for 2023 | DART – Deloitte Accounting Research Tool

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Appendix E — Roadmap Updates for 2026

The tables below summarize the substantive changes made in the 2026 edition of this Roadmap. All updates reflect regulatory or policy developments that occurred after July 1, 2025. No changes were made to the core accounting guidance in ASC 410-20 or ASC 410-30.

New Content

Section	Title	Description
2.5.2.1.1.1	Definition of Hazardous Waste and Listing of Specific PFASs as RCRA Hazardous Constituents	New section consisting of content moved from Section 2.5.2.1.1 and updated to reflect the EPA’s May 2026 withdrawal of its proposed rule on amending the definition of hazardous waste.
2.5.2.1.1.2	CERCLA Hazardous Substance Designation for PFOA and PFOS	New section discussing the EPA’s 2024 final rule designating PFOA and PFOS as hazardous substances under CERCLA and the EPA’s 2025 announcement that it intends to retain this designation and to develop a CERCLA Section 102(a) framework rule.
2.5.2.1.1.3	National Primary Drinking Water Regulation for PFASs	New section discussing the EPA’s (1) NPDWR and (2) 2026 proposals to modify the scope and implementation timeline of the NPDWR’s drinking water standards.
3.7.4.1	SEC Final Rule on Climate-Related Disclosures	New section consisting of content moved from Section 3.7.4 and updated to reflect the SEC’s May 2026 proposed rule that would rescind the SEC’s final rule on climate-related disclosures.
5.4.1.1	Decommissioning Funding Requirements (10 CFR Section 50.75)	New section consisting of content moved from Section 5.4.1 and expanded to (1) note that the biennial reporting requirement under 10 CFR Section 50.75 applies to licensees during the operating phase and (2) clarify that licensees that have permanently ceased operations and are actively engaged in decommissioning are subject to additional annual financial assurance reporting requirements under 10 CFR Section 50.82(a)(8)(v)–(vii).
5.4.1.2	60-Year Completion Report (10 CFR Section 50.82)	New section discussing the requirement under 10 CFR Section 50.82(a)(3) to decommission a nuclear power plant within 60 years of permanent cessation of operations unless the NRC approves an extended timeline when necessary to protect public health and safety.
5.4.1.3	Post-Shutdown Decommissioning Activities Report (10 CFR Section 50.82)	New section consisting of content moved from Section 5.4.1 and expanded to (1) elaborate on the content to be included in a PSDAR and (2) discuss (a) the 90-day period triggered by the NRC’s receipt of the PSDAR and (b) the requirement that licensees in active decommissioning submit annual financial assurance status reports under 10 CFR Section 50.82(a)(8)(v)–(vii).
5.4.1.4	License Termination Plan (10 CFR Section 50.82)	New section consisting of content moved from Section 5.4.1 and expanded to include a reference to guidance from the NEI on the LTP process.
5.4.1.5	Subsequent License Renewal and Its Effect on Decommissioning Obligations (10 CFR Part 54)	New section discussing SLR, which extends a nuclear power plant’s operating life from 60 years to 80 years, and the effect of SLR on decommissioning obligations.
5.5.1.2.4	Proposed Amendments to 2024 Regulations	New section discussing the EPA’s April 2026 proposed rule that would rescind CCRMU requirements, modify legacy surface impoundment standards, and create a new closure certification option.
5.5.1.2.5	State Permit Programs	New section discussing the status of states’ WIIN Act applications for EPA approval to operate their own CCR permit programs in lieu of the federal program.

Amended Content

Section	Title	Description
On the Radar		Added (1) a discussion of recent developments related to the CCR regulatory framework and (2) an update on the status of the SEC’s final rule on climate-related disclosures.
2.5.2.1.1	Recent Rulemaking Developments Related to PFASs	Updated section title. Content moved to new Section 2.5.2.1.1.1 and updated to reflect the EPA’s May 2026 withdrawal of its proposed rule on amending the definition of hazardous waste.
2.5.3	Transaction-Triggered Environmental Laws	Updated to include discussion of (1) the NJDEP’s issuance of its (a) final rule amending the ISRA Rules and related site remediation regulations and (b) reproposed rule on due diligence discharge reporting and (2) Connecticut’s transition from transaction-triggered filing obligations to a release-based reporting and remediation approach.
2.5.4	Licensed Environmental Professionals	Updated to discuss recent rulemaking developments related to assessment and remediation programs in Massachusetts, New Jersey, and Connecticut that involve the use of LEPs
3.7.4	SEC Disclosure Requirements	Discussion of the SEC’s final rule on climate-related disclosures moved to new Section 3.7.4.1 and updated to reflect the SEC’s May 2026 proposed rule that would rescind that final rule.
5.4.1	Nuclear Power Plant Decommissioning	Content on decommissioning funding requirements under 10 CFR Section 50.75, the PSDAR under 10 CFR Section 50.82, and the LTP under 10 CFR 50.82 moved to new Section 5.4.1.1, new Section 5.4.1.3, and new Section 5.4.1.4, respectively, and expanded.
5.4.3	High-Level Radioactive Waste	Updated to discuss the status of the NRC’s proposed rule that would introduce a graded, four-step regulatory framework aligning safety and security requirements with the reduction in radiological risk as decommissioning progresses.
5.5.1.2	Recent CCR Developments	Updated to note a shift in the federal CCR regulatory posture beginning in 2025, with subsequent rulemaking focused on grid reliability and energy dominance rather than accelerated cleanup.
5.5.1.2.1	The Final Closure Part A Rule	Updated to discuss the EPA’s issuance of a proposed rule that would extend the closure deadline for unlined impoundments larger than 40 acres by three years.
5.5.1.2.3	Final Rule on Legacy CCR Surface Impoundments and CCR Management Units	Updated the CCRMU compliance timeline table to reflect the EPA’s issuance in February 2026 of a final rule that extended the original deadlines prescribed in the EPA’s 2024 legacy rule.
5.5.1.2.6	Potential Accounting Impact	Renumbered from Section 5.5.1.2.4.

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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.