# ASC 410-20-60: Asset Retirement and Environmental Obligations — Asset Retirement Obligations — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/20/#60-relationships)

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## ASC 410-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/410/20/#60-relationships)

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#### Interest

##### [410-20-60-1](https://asc.understandingaccounting.org/asc/410/20/#410-20-60-1)

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For guidance related to capitalization of interest cost, see Subtopic 835-20.