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Deloitte's Roadmap: Environmental Obligations and Asset Retirement Obligations Chapter 4 — Accounting for Asset Retirement Obligations
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Chapter 4 — Accounting for Asset Retirement Obligations4.1 Overview of ASC 410-204.2 Scope of ASC 410-204.3 Initial Recognition of AROs and Asset Retirement Costs4.4 Initial Measurement of AROs and Asset Retirement Costs4.5 Subsequent Measurement of AROs and Asset Retirement Costs4.5A Presentation4.6 Disclosure
Chapter 4 — Accounting for Asset Retirement Obligations4.1 Overview of ASC 410-204.2 Scope of ASC 410-204.3 Initial Recognition of AROs and Asset Retirement Costs4.4 Initial Measurement of AROs and Asset Retirement Costs4.5 Subsequent Measurement of AROs and Asset Retirement Costs4.5A Presentation4.6 Disclosure