
Roadmap
Environmental Obligations and
Asset Retirement Obligations (July 2025)
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This Roadmap provides Deloitte’s
insights into and interpretations of the accounting guidance on environmental
obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because
the accounting for environmental obligations and asset retirement obligations will
vary depending on the laws and regulations that govern them, this publication gives
an overview of some of the applicable federal and state environmental laws and
regulations in the United States and describes the application of the accounting
guidance within the relevant legal framework. The 2025 edition of the Roadmap
includes updates on regulatory developments as well as other changes. Appendix E
highlights substantive revisions to previous content.
Also available is the latest edition of
On the
Radar: Environmental Obligations and Asset Retirement
Obligations, a high-level summary of key
issues related to the accounting for environmental
obligations under ASC 410-30 and asset retirement
obligations under ASC 410-20.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.