Asset Retirement Obligation
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Asset Retirement Obligation

In accounting, a requirement that a long-term liability that must be retired in the future be recorded at its estimated, fair market value at the time of retirement instead of its value at the time the liability was acquired. This is codified in FASB No. 143.

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Asset Retirement Obligation (redirected from Asset Retirement Obligations)

Asset Retirement Obligation
(redirected from Asset Retirement Obligations)