# ASC 410-30-10: Asset Retirement and Environmental Obligations — Environmental Obligations — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/30/#10-objectives)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:21:25.642Z to 2026-09-10T00:21:25.642Z

Record version: sha256:d24e1ed219ca6db7617c84e2c7c54a7f72fe6ab996dd65d0b987ab7b81331c26

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 410-30-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/410/30/#10-objectives)

SEC content: no

##### [410-30-10-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-10-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:21:25.642Z to 2026-09-10T00:21:25.642Z

Record version: sha256:724590d13bc6c3fbeda2bace76a1db8834f51b00edf73d496be407b2ed7b85f0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic requires that an entity recognize a liability for obligations associated with environmental remediation liabilities that relate to pollution arising from some past act, generally as a result of the provisions of Superfund, the corrective-action provisions of the Resource Conservation and Recovery Act, or analogous state and non-U.S. laws and regulations.