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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 Obligations 4.1 Introduction 4.2 Overview of ASC 410-20 4.3 Scope of ASC 410-20 4.4 Initial Recognition of AROs and ARCs 4.5 Initial Measurement of AROs and ARCs 4.6 Subsequent Measurement of AROs and ARCs 4.7 Presentation 4.8 Disclosure