Environmental Obligations and Asset Retirement Obligations

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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 (AROs) in ASC 410-20. Because the accounting for environmental obligations and AROs will vary depending on the laws and regulations governing such obligations, this publication provides 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.

This Roadmap replaces the Deloitte Q&As that were contained in ASC 410. To find the text in the Roadmap that corresponds to a former Q&A, select the “Environmental and ARO” tab at the bottom of the Q&A to Roadmap Quick Reference Guide and search for the Q&A’s number or title.

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.