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FASB Accounting Standards Codification Manual

410 Asset Retirement and Environmental Obligations

20 Asset Retirement Obligations

ASC 410-20-20 Glossary

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20 Asset Retirement Obligations

ASC 410-20-20 Glossary

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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

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