Asset retirement obligation
id:
asset-retirement-obligation-235-6235189
title:
Asset retirement obligation
text:
An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation. In the United States, ARO accounting is specified by Statement of Financial Accounting Standards 143, which is Topic 410-20 in the Accounting Standards Codification published by the Financial Accountin
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Asset_retirement_obligation
date created:
date modified:
2023-11-16T11:12:43Z
main entity:
{"identifier":"Q4808808","url":"https://www.wikidata.org/entity/Q4808808"}
image:
fields total:
13
integrity:
13