Accounting Standards Codification: 410 - Asset Retirement and Environmental Obligations | ASC | GAAP Plus

# Reference Report Element
1 410 20 50 1 (a) Asset Retirement Obligations, Description
2 410 20 50 1 (a) Decommissioning Trust Assets Description
3 410 20 50 1 (b) Decommissioning Fund Investments, Fair Value
4 410 20 50 1 (b) Asset Retirement Obligation, Legally Restricted Assets, Fair Value
5 410 20 50 1 (c) Asset Retirement Obligations, Noncurrent
6 410 20 50 1 (c) Asset Retirement Obligation
7 410 20 50 1 (c) Asset Retirement Obligation, Current
8 410 20 50 1 (c) Asset Retirement Obligation, Period Increase (Decrease)
9 410 20 50 1 (c) Asset Retirement Obligations, Significant Changes
10 410 20 50 1 (c) Asset Retirement Obligation, Foreign Currency Translation Gain (Loss)
11 410 20 50 1 (c)(1) Costs Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities [Table]
12 410 20 35 1 Accrued Capping, Closure, Post-closure and Environmental Costs, Noncurrent
13 410 20 50 1 (c)(1) Costs Incurred, Asset Retirement Obligation Incurred
14 410 20 50 1 (c)(1) Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure [Table Text Block]
15 410 20 50 1 (c)(1) Asset Retirement Obligation, Liabilities Incurred
16 410 20 50 1 (c)(1) Accrued Capping, Closure, Post-closure and Environmental Costs
17 410 20 50 1 (c)(1) Accrued Capping, Closure, Post-closure and Environmental Costs, Noncurrent
18 410 20 35 1 Accrued Capping, Closure, Post-closure and Environmental Costs
19 410 20 50 1 (c)(2) Asset Retirement Obligation, Liabilities Settled
20 410 20 Asset Retirement Obligation Disclosure [Text Block]
21 410 20 50 1 (c)(3) Results of Operations, Accretion of Asset Retirement Obligations
22 410 20 50 1 (c)(3) Asset Retirement Obligation, Accretion Expense
23 410 20 50 1 (c)(4) Asset Retirement Obligation, Revision of Estimate
24 410 20 50 1 Asset Retirement Obligation [Policy Text Block]
25 410 20 50 1 Asset Retirement Obligation and Environmental Cost [Policy Text Block]
26 410 20 50 1 Schedule of Asset Retirement Obligations [Table Text Block]
27 410 20 45 1 Accretion Expense
28 410 20 45 1 Asset Retirement Obligation, Accretion Expense
29 410 20 50 2 Asset Retirement Obligations, Liability Not Recognized
30 410 20 25 4 Accrued Capping, Closure, Post-closure and Environmental Costs, Noncurrent
31 410 20 25 4 Accrued Capping, Closure, Post-closure and Environmental Costs
32 410 20 35 8 Asset Retirement Obligation, Revision of Estimate
33 410 30 45 1 Recorded Third-Party Environmental Recoveries, Amount
34 410 30 45 1 Recorded Third-Party Environmental Recoveries Receivable
35 410 30 50 1 Environmental Costs, Capitalization Policy [Policy Text Block]
36 410 30 50 4 Environmental Cost, Expense Policy [Policy Text Block]
37 410 30 50 4 Environmental Costs, Policy [Policy Text Block]
38 410 30 45 4 Environmental Remediation Expense
39 410 30 50 5 Schedule of Change in Asset Retirement Obligation [Table Text Block]
40 410 30 50 7 Schedule of Environmental Loss Contingencies by Site [Table Text Block]
41 410 30 50 7 Recorded Third-Party Environmental Recoveries, Undiscounted
42 410 30 50 7 Recorded Third-Party Environmental Recoveries, Description
43 410 30 50 7 Accrual for Environmental Loss Contingencies, Gross
44 410 30 50 7 Accrual for Environmental Loss Contingencies, Discount Rate
45 410 30 50 7 Recorded Third-Party Environmental Recoveries, Discount Rate
46 410 30 50 7 Recorded Third-Party Environmental Recoveries, Current
47 410 30 50 7 Recorded Third-Party Environmental Recoveries, Net
48 410 30 50 7 Accrued Environmental Loss Contingencies, Current
49 410 30 50 7 Accrued Environmental Loss Contingencies, Noncurrent
50 410 30 50 7 Environmental Remediation Site [Axis]
51 410 30 50 7 Recorded Third-Party Environmental Recoveries, Discount
52 410 30 50 7 Recorded Third-Party Environmental Recoveries, Noncurrent
53 410 30 50 7 Accrual for Environmental Loss Contingencies
54 410 30 50 7 Environmental Remediation Contingency [Axis]
55 410 30 50 8 Recorded Third-Party Environmental Recoveries, Description
56 410 30 50 8 Site Contingency, Management Assessment Process
57 410 30 50 8 Environmental Costs, Policy [Policy Text Block]
58 410 30 50 8 Environmental Cost, Expense Policy [Policy Text Block]
59 410 30 50 8 Asset Retirement Obligation and Environmental Cost [Policy Text Block]
60 410 30 50 10 (a) Site Contingency, Time Frame of Disbursements
61 410 30 50 10 (b) Recorded Third-Party Environmental Recoveries, Description
62 410 30 50 10 (b) Site Contingency, Time Frame for Recognized Probable Recoveries
63 410 30 50 10 (c) Site Contingency, Loss Inestimable Explanation
64 410 30 50 10 (c),(d)(2) Site Contingency, Loss Inestimable Explanation
65 410 30 50 10 (c),(d)(2) Site Contingency, Loss Exposure Not Accrued, Best Estimate
66 410 30 50 10 (d) Environmental Remediation Site [Domain]
67 410 30 50 10 (d) Schedule of Environmental Loss Contingencies by Site [Table Text Block]
68 410 30 50 10 (d) Environmental Remediation Site [Axis]
69 410 30 50 10 (d) Site Contingency, Name of Site
70 410 30 50 10 (d) Site Contingency [Table]
71 410 30 50 10 (d) Site Contingency, Factors Changing Estimate
72 410 30 50 10 (d) Environmental Remediation Contingency [Domain]
73 410 30 50 10 (d) Environmental Remediation Contingency [Axis]
74 410 30 50 10 (d) Site Contingency, Environmental Remediation Costs Recognized
75 410 30 50 10 (d)(1) Accrued Environmental Loss Contingencies, Noncurrent
76 410 30 50 10 (d)(1) Accrued Environmental Loss Contingencies, Current
77 410 30 50 10 (d)(1),(2) Site Contingency, Unasserted Claims
78 410 30 50 10 (d)(2) Site Contingency, Loss Exposure Not Accrued, Description
79 410 30 50 10 (d)(2) Site Contingency, Loss Inestimable Explanation
80 410 30 50 10 (d)(2) Site Contingency, Loss Exposure in Excess of Accrual, Description
81 410 30 50 10 (d)(2) Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate
82 410 30 50 10 (d)(2) Site Contingency, Loss Exposure Not Accrued, Best Estimate
83 410 30 50 10 (d)(3) Site Contingency, Recovery from Third Party of Environmental Remediation Cost
84 410 30 50 10 (d)(3) Site Contingency, Nature and Terms of Cost Sharing Relationships
85 410 30 50 10 (d)(3) Site Contingency, Names of Other Potentially Responsible Parties
86 410 30 50 10 (d)(3) Site Contingency, Loss Exposure Not Accrued, Third Party Recovery Commentary
87 410 30 50 10 (d)(4) Site Contingency, Status of Regulatory Proceedings
88 410 30 50 10 (d)(5) Site Contingency, Estimated Time Frame to Resolve Contingency
89 410 30 50 11 Site Contingency [Table]
90 410 30 50 11 Schedule of Environmental Loss Contingencies by Site [Table Text Block]
91 410 30 50 11 Environmental Remediation Site [Axis]
92 410 30 50 11 Environmental Remediation Contingency [Axis]
93 410 30 50 12 (a) Environmental Remediation Expense
94 410 30 50 12 (b) Environmental Costs Recognized, Recovery Credited to Expense
95 410 30 50 12 (b) Recorded Third-Party Environmental Recoveries, Description
96 410 30 50 12 (b) Site Contingency, Recovery from Third Party of Environmental Remediation Cost
97 410 30 Environmental Costs, Policy [Policy Text Block]
98 410 30 Environmental Loss Contingency Disclosure [Text Block]
99 410 30 50 12 (c) Environmental Cost Recognized, Caption
100 410 30 50 12 Environmental Remediation Contingency [Axis]
101 410 30 50 12 Environmental Remediation Site [Axis]
102 410 30 50 12 Environmental Remediation Costs Recognized Disclosure
103 410 30 50 12 Schedule of Environmental Loss Contingencies by Site [Table Text Block]
104 410 30 50 12 Site Contingency [Table]
105 410 30 50 12 Site Contingency, Environmental Remediation Costs Recognized
106 410 30 55 14 Environmental Costs, Policy [Policy Text Block]
107 410 30 55 14 Environmental Cost, Expense Policy [Policy Text Block]
108 410 30 55 14 Asset Retirement Obligation and Environmental Cost [Policy Text Block]
109 410 30 50 14 Environmental Applicability, Impact and Conclusion Disclosures
110 410 30 50 17 Applicability and Impact of Environmental Laws
111 410 30 25 18 Environmental Costs Recognized, Capitalized
112 410 30 25 18 Environmental Costs Recognized, Capitalized in Period