# ASC 360-932-60: Property, Plant, and Equipment — Extractive Activities—Oil and Gas — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/932/#60-relationships)

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## ASC 360-932-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/360/932/#60-relationships)

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##### [360-932-60-1](https://asc.understandingaccounting.org/asc/360/932/#360-932-60-1)

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See paragraphs

[360-10-55-50 through 55-54](https://asc.understandingaccounting.org/asc/360/10/#360-10-55-50)

for an illustration of the disclosure of risks and uncertainties related to impairment of specialized equipment.