Deloitte
Accounting Research Tool

Quick Links

Accounting Auditing Publications News Help

Account

Log in Subscribe

iGAAP
GAAP in the UK
US Standards

Accounting Auditing Publications News Help

Notice to Constituents General Principles Presentation Assets Liabilities Equity Revenue Expenses Broad Transactions Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature

SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement

GASB Pronouncements

LIFO Issues Paper

US GAAP SEC Government

Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Questions and Answers Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers

PCAOB Standards and Related Rules PCAOB Material — Supplement

Other Publications, Press Releases, and Reports

AICPA PCAOB Other

Deloitte Publications

Accounting for Income Taxes Accounting Roundup Newsletter Accounting Spotlight Newsletter Audit & Assurance Update Newsletter Audit Committee Brief Newsletter CFO Insights Newsletter CFO Signals Survey COVID-19 Resources Dbriefs Financial Reporting Presentations EITF Snapshot Newsletter Financial Reporting Alerts Financial Reporting Checklists Heads Up Newsletter Industry Publications Key Dates On the Radar TRG Snapshot Newsletter Other Publications Additional Deloitte Guidance

Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Standards and U.S. GAAP Consolidation — Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06)Current Expected Credit Losses Debt Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement Obligations Equity Method Investments and Joint Ventures Equity Method Investees — SEC Reporting Considerations Fair Value Measurements and Disclosures (Including the Fair Value Option)Foreign Currency Matters Guarantees and Collateralizations — SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13 Noncontrolling Interests Non-GAAP Financial Measures and Metrics Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08 Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Software Revenue Recognition — A Roadmap to Applying ASC 985-605 Statement of Cash Flows Transfers and Servicing of Financial Assets Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide

Deloitte Publications

Recent News All News

Deloitte FASB GASB SEC AICPA

Welcome to the Deloitte Accounting Research Tool (DART)!What's New on DART?Key Features DART Pricing FAQs Search Tips Cookies Notice

FASB Accounting Standards Codification Manual

410 Asset Retirement and Environmental Obligations

20 Asset Retirement Obligations

ASC 410-20-20 Glossary

Previous Section Next Section

...

20 Asset Retirement Obligations

ASC 410-20-20 Glossary

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

US GAAP

View all / combine content

General Note for 20 Glossary Accretion Expense Asset Retirement Cost Asset Retirement Obligation Bargain Purchase Option Bargain Renewal Option Closure Commencement Date of the Lease (Commencement Date)Conditional Asset Retirement Obligation Contract Customer Discount Rate Adjustment Technique Disposal Fair Value Hazardous Waste Indirectly Related to the Leased Property Lease Lease Payments Lease Term Legal Obligation Lessee Lessor Market Participants Natural Resources Noncancelable Lease Term Orderly Transaction Penalty Promissory Estoppel Related Parties Retirement Revenue Underlying Asset Variable Lease Payments

Deloitte
Accounting Research Tool

Copyright © 2022 Deloitte Development LLC. All rights reserved.