{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/20/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"410","topic_title":"Asset Retirement and Environmental Obligations","subtopic":"410-20","subtopic_title":"Asset Retirement Obligations","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Classification of Accretion Expense","paragraphs":[{"citation":"410-20-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_548E9D2E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/a/#accretion-expense\" class=\"term\" title=\"An amount recognized as an expense classified as an operating item in the statement of income resulting from the increase in the carrying amount of the liability associated with the asset retirement obligation.\"><span>Accretion expense</span></a> shall be classified as an operating item in the statement of income. </span></span><span class=\"sfragment\" id=\"sfr_548E9E8E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity may use any descriptor for accretion expense so long as it conveys the underlying nature of the expense. </span></span></div></div>","snippet":"Accretion expense shall be classified as an operating item in the statement of income. An entity may use any descriptor for accretion expense so long as it conveys the underlying nature of the expense.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19fe2b456a04041ff23e6bd54943ba4281278fea7c28c84de40cd20e6385e9ca","downloaded_from":"2026-09-10T00:21:05.373Z","last_downloaded_at":"2026-09-10T00:21:05.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481879","source_sha256":"dc86435e3c4dee99c7a5814f24f7feb98b14372c3aec1b23719cdbdd7d856374"}},{"citation":"410-20-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/230/10/#230-10-45-17\" class=\"xref\">230-10-45-17</a> for additional information about the classification of cash payments for <a href=\"/glossary/a/#asset-retirement-obligation\" class=\"term\" title=\"An obligation associated with the retirement of a tangible long-lived asset.\"><span>asset retirement obligations</span></a> as operating items on the statement of cash flows.</div></div>","snippet":"See paragraph 230-10-45-17 for additional information about the classification of cash payments for asset retirement obligations as operating items on the statement of cash flows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:582a4c24c7c0bd22fb3a6c3e094c6371c43bdca428212fa5707ad203b892b12a","downloaded_from":"2026-09-10T00:21:05.373Z","last_downloaded_at":"2026-09-10T00:21:05.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481879","source_sha256":"dc86435e3c4dee99c7a5814f24f7feb98b14372c3aec1b23719cdbdd7d856374"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:106482c306fd3f70dbaf0326fb747ff3932da8fd12e53f0091d21e1611f865ad","downloaded_from":"2026-09-10T00:21:05.373Z","last_downloaded_at":"2026-09-10T00:21:05.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481879","source_sha256":"dc86435e3c4dee99c7a5814f24f7feb98b14372c3aec1b23719cdbdd7d856374"}},{"block":null,"heading":"Statement of Cash Flows","paragraphs":[{"citation":"410-20-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_548E9FDD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/230/10/#230-10-45-17\" class=\"xref\">230-10-45-17(e)</a> states that a cash payment made to settle an asset retirement obligation is a cash outflow for operating activities. </span></span></div></div>","snippet":"Paragraph 230-10-45-17(e) states that a cash payment made to settle an asset retirement obligation is a cash outflow for operating activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ea8c75356a733f64399736aa5ba060a2a40166c1d6f045d77c9da4c90b3ce27","downloaded_from":"2026-09-10T00:21:05.373Z","last_downloaded_at":"2026-09-10T00:21:05.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481879","source_sha256":"dc86435e3c4dee99c7a5814f24f7feb98b14372c3aec1b23719cdbdd7d856374"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebc43b8d46fd00f4ba2e7400e4fb7e9be7f50bcf459382e5d4402a3072640e27","downloaded_from":"2026-09-10T00:21:05.373Z","last_downloaded_at":"2026-09-10T00:21:05.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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