{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/30/#30-initial-measurement","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":"410-30","subtopic_title":"Environmental Obligations","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Allocation of Liability Among Potentially Responsible Parties","paragraphs":[{"citation":"410-30-30-1","para":"30-1","html":"
At the early stages of the remediation process, environmental remediation liabilities are not easily quantified, due in part to their uncertainties. As a practical matter, the range of an estimated remediation liability will be defined and refined as events in the remediation process occur. The environmental remediation liability recorded by an entity should be based on that entity's estimate of its allocable share of the joint and several remediation liability. The estimation of an entity's allocable share of the joint and several remediation liability (see paragraph 410-30-55-4) for a site requires an entity to do all of the following:
  1. a
    Identify the potentially responsible parties for the site
  2. b
    Assess the likelihood that other potentially responsible parties will pay their full allocable share of the joint and several remediation liability
  3. c
    Determine the percentage of the liability that will be allocated to the entity.
","snippet":"At the early stages of the remediation process, environmental remediation liabilities are not easily quantified, due in part to their uncertainties. As a practical matter, the range of an estimated remediation liability …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f89c7634011de65ebd5f722fd6a5e55a048bed1164f386636f6d0a8e7268c62","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-2","para":"30-2","html":"
For purposes of estimating an entity's allocable share of the joint and several remediation liability for a site, those parties that are potentially responsible for paying the remediation liability belong to one of the following five potentially responsible party categories:
  1. a
    Participating potentially responsible parties
  2. b
    Recalcitrant potentially responsible parties
  3. c
    Unproven potentially responsible parties
  4. d
    Unknown potentially responsible parties
  5. e
    Orphan share potentially responsible parties.
","snippet":"For purposes of estimating an entity's allocable share of the joint and several remediation liability for a site, those parties that are potentially responsible for paying the remediation liability belong to one of the f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6ba1929d92a11a4718b5f2d289268d169507a60881b9dc6b8498e19679fe1e","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-3","para":"30-3","html":"
Over the duration of a remediation project, individual entities may move from one potentially responsible parties category to another.
","snippet":"Over the duration of a remediation project, individual entities may move from one potentially responsible parties category to another.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f9ef429cc5c77d5e98c6547297580d0a3bd74746994dd9814195e9af5e45e32","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-4","para":"30-4","html":"
In estimating its allocable share of the joint and several remediation liability for a site, there is a rebuttable presumption that costs will be allocated only among participating potentially responsible parties, as that category exists at the date of issuance of the financial statements.
","snippet":"In estimating its allocable share of the joint and several remediation liability for a site, there is a rebuttable presumption that costs will be allocated only among participating potentially responsible parties, as tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:789ac614a4d138e1a7754f05021d6b865ea814365ae21ab77948d31eea47adfa","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-5","para":"30-5","html":"
An entity shall determine its allocable share of the joint and several remediation liability for a site based on its estimate of the allocation method and percentage that ultimately will be used for the entire remediation effort. The primary sources for this estimate shall be the allocation method and percentages that:
  1. a
    The potentially responsible parties have agreed to (whether that agreement applies to the entire remediation effort or to the costs incurred in the current phase of the remediation process)
  2. b
    Have been assigned by a consultant
  3. c
    Have been determined by the Environmental Protection Agency.
","snippet":"An entity shall determine its allocable share of the joint and several remediation liability for a site based on its estimate of the allocation method and percentage that ultimately will be used for the entire remediatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a0e7a6d8d660f78c83c1784114800f9f18c841b1a591d8096dcae14bd25858a","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-6","para":"30-6","html":"
If the entity's estimate of the ultimate allocation method and percentage differs significantly from the method or percentage from these primary sources, the entity's estimate should be based on objective, verifiable information. Examples of objective, verifiable information include all of the following:
  1. a
    Existing data about the kinds and quantities of waste at the site
  2. b
    Experience with allocation approaches in comparable situations
  3. c
    Reports of environmental specialists (internal or external)
  4. d
    Internal data refuting Environmental Protection Agency allegations about the entity's contribution of waste (kind, volume, and so forth) to the site.
","snippet":"If the entity's estimate of the ultimate allocation method and percentage differs significantly from the method or percentage from these primary sources, the entity's estimate should be based on objective, verifiable inf…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5fdfef760b3a702451fcaf36d1363eeea9125cd18aba38c3e31287d7fccd476","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-7","para":"30-7","html":"
An entity should assess the likelihood that each potentially responsible party will pay its allocable share of the joint and several remediation liability. That assessment should be based primarily on the financial condition of the participating potentially responsible party. This assessment requires the entity to gain an understanding of the financial condition of the other participating potentially responsible parties and to update and monitor this information as the remediation progresses. The entity shall include in its liability its share of amounts related to the site that will not be paid by other potentially responsible parties or the government.
","snippet":"An entity should assess the likelihood that each potentially responsible party will pay its allocable share of the joint and several remediation liability. That assessment should be based primarily on the financial condi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ce8ba9f7aee77568233f59916738fb3c70ebe1853a5610c52c5425dad62a2c8","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f8329b901cd59378966c82a4e31981a7352cb03a4f97d7998e8c437777eaf4f","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"block":null,"heading":"Costs to Be Included in Remediation Liability","paragraphs":[{"citation":"410-30-30-8","para":"30-8","html":"
Once an entity has determined that it is probable that an environmental remediation liability has been incurred, the entity shall estimate that liability based on available information (see also paragraphs
410-30-25-7 through 25-13
).The estimate of the liability shall include the entity's:
  1. a
    Allocable share of the liability for a specific site
  2. b
    Share of amounts related to the site that will not be paid by other potentially responsible parties or the government.
","snippet":"Once an entity has determined that it is probable that an environmental remediation liability has been incurred, the entity shall estimate that liability based on available information (see also paragraphs 410-30-25-7 th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3afe9f1941b2fc73af67f0e709f1d4ee107e5944a0232ff615f246fa16eca9af","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-9","para":"30-9","html":"
Making the appropriate measurement of an entity's remediation liability involves the following issues:
  1. a
    Costs that should be included in the measurement
  2. b
    Whether the measurement should consider the effects of expected future events or developments, including discounting considerations
  3. c
    How the measurement should be affected by the existence of other potentially responsible parties
  4. d
    How the measurement should be affected by potential recoveries.
","snippet":"Making the appropriate measurement of an entity's remediation liability involves the following issues:\n(a) Costs that should be included in the measurement\n(b) Whether the measurement should consider the effects of expec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74cab661f2007cb41c90e49b5d2117446066e8547e4529511bf9e68289e1d598","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-10","para":"30-10","html":"
Costs to be included in the measurement are the following:
  1. a
    Incremental direct costs of the remediation effort (see paragraph 410-30-55-1)
  2. b
    Costs of compensation and benefits for those employees who are expected to devote a significant amount of time directly to the remediation effort, to the extent of the time expected to be spent directly on the remediation effort.
","snippet":"Costs to be included in the measurement are the following:\n(a) Incremental direct costs of the remediation effort (see paragraph 410-30-55-1)\n(b) Costs of compensation and benefits for those employees who are expected to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:755e5c692c546792bcd3f87c223f1d27b155d41ac140b7255b4e8db773bae4b2","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-11","para":"30-11","html":"
The remediation effort is considered on a site-by-site basis; it includes the following:
  1. a
    Precleanup activities, such as the performance of a remedial investigation, risk assessment, or feasibility study and the preparation of a remedial action plan and remedial designs for a Superfund site, or the performance of a Resource Conservation and Recovery Act of 1976 facility assessment, facility investigation, or corrective measures studies
  2. b
    Performance of remedial actions under Superfund, corrective actions under the Resource Conservation and Recovery Act of 1976, and analogous actions under state and non-U.S. laws
  3. c
    Government oversight and enforcement-related activities
  4. d
    Operation and maintenance of the remedy, including required postremediation monitoring.
","snippet":"The remediation effort is considered on a site-by-site basis; it includes the following:\n(a) Precleanup activities, such as the performance of a remedial investigation, risk assessment, or feasibility study and the prepa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ca6958cbc86fc3668a2731204c50128e035bb3e92ce657397099e183c1e4664","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-12","para":"30-12","html":"
Determining any of the following is part of the remediation effort:
  1. a
    The extent of remedial actions that are required
  2. b
    The type of remedial actions to be used
  3. c
    The allocation of costs among potentially responsible parties.
The costs of making such determinations, including legal costs, shall be included in the measurement of the remediation liability.
","snippet":"Determining any of the following is part of the remediation effort:\n(a) The extent of remedial actions that are required\n(b) The type of remedial actions to be used\n(c) The allocation of costs among potentially responsib…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1773a7a87f7732d26d543f2875fae38c943c7df4625f319e8b8dd2d4c2caa197","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-13","para":"30-13","html":"
The costs of services related to routine environmental compliance matters and litigation costs involved with potential recoveries are not part of the remediation effort.
","snippet":"The costs of services related to routine environmental compliance matters and litigation costs involved with potential recoveries are not part of the remediation effort.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a462c829aa75ea2d898e1d6ae8c0b18189a1112b19e1e4a18d60c89135bcaea","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-14","para":"30-14","html":"
Litigation costs involved with potential recoveries shall be charged to expense as incurred until realization of the claim for recovery is considered probable and an asset relating to the recovery is recognized, at which time any remaining such legal costs shall be considered in the measurement of the recovery.
","snippet":"Litigation costs involved with potential recoveries shall be charged to expense as incurred until realization of the claim for recovery is considered probable and an asset relating to the recovery is recognized, at which…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8b73eb005f62f27202d8040a80f30cc23d971de24fbe49757aa212d10a573ab","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-15","para":"30-15","html":"
The determination of what legal costs are for potential recoveries rather than for determining the allocation of costs among potentially responsible parties will depend on the specific facts and circumstances of each situation. For purposes of measuring environmental remediation liabilities, the measurement shall be based on enacted laws and adopted regulations and policies. No changes should be anticipated. The remedial action plan that is used to develop the estimate of the liability shall be based on the methodology that is expected to be approved to complete the remediation effort.
","snippet":"The determination of what legal costs are for potential recoveries rather than for determining the allocation of costs among potentially responsible parties will depend on the specific facts and circumstances of each sit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:419950cf5aa7dbe36cdf2c3f57b4fcd4c3eb5bdc93ab46a189b60b104caa7d22","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-16","para":"30-16","html":"
Costs to defend against assertions of liability in the context of environmental remediation liabilities involve determining whether an entity is responsible for participating in a remediation process.
","snippet":"Costs to defend against assertions of liability in the context of environmental remediation liabilities involve determining whether an entity is responsible for participating in a remediation process.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b8c81b55ef77087749a064c95364aaf55df17fb8fff387e1dc23020026c9f5","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-17","para":"30-17","html":"
The measurement of environmental remediation liabilities shall be based on the reporting entity's estimate of what it will cost to perform each of the elements of the remediation effort (determined in accordance with paragraphs
410-30-30-11 through 30-15
) when those elements are expected to be performed. Although this approach is sometimes referred to as considering inflation, it does not simply rely on an inflation index (cost estimates submitted to the Environmental Protection Agency usually include a prescribed inflation factor) and should take into account factors such as productivity improvements due to learning from experience with similar sites and similar remedial action plans. In situations in which it is not practicable to estimate inflation and such other factors because of uncertainty about the timing of expenditures, a current-cost estimate would be the minimum in the range of the liability to be recorded until such time as these cost effects can be reasonably estimated.
","snippet":"The measurement of environmental remediation liabilities shall be based on the reporting entity's estimate of what it will cost to perform each of the elements of the remediation effort (determined in accordance with par…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:135e7498c315235f1b6913870d59df440283d623d1c16ee1ce3ec51327f02a06","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-18","para":"30-18","html":"
When an overall liability is estimated by combining estimates of various components of the liability, additional possible losses present in the component estimates must be considered in determining an overall additional possible loss.
","snippet":"When an overall liability is estimated by combining estimates of various components of the liability, additional possible losses present in the component estimates must be considered in determining an overall additional …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c51ef040eef406f098b240daeb72911ba1a9772d2c8c8adca3318704065061a","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},{"citation":"410-30-30-19","para":"30-19","html":"
A probable recovery shall be measured at its undiscounted amount if both of the following criteria are met:
  1. a
    The liability is not discounted.
  2. b
    The timing of the recovery is dependent on the timing of the payment of the liability.
For implementation guidance on the second criterion, see paragraph 410-30-55-6.
","snippet":"A probable recovery shall be measured at its undiscounted amount if both of the following criteria are met:\n(a) The liability is not discounted.\n(b) The timing of the recovery is dependent on the timing of the payment of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0de65e1ea2b63f6d0133261b54ec14dbdd61746f7133c5ca252e66b38b0abb5a","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dfced17229ac4f11e3495b268caf175c75b532e61939e1430c085804b130231","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81de75cbd1c1133bdefe94154e2a07cdca3df8ea12c917866dd5293deee46d6","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81de75cbd1c1133bdefe94154e2a07cdca3df8ea12c917866dd5293deee46d6","downloaded_from":"2026-09-10T00:21:36.393Z","last_downloaded_at":"2026-09-10T00:21:36.393Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482019","source_sha256":"b7fb12b520d7fc0582b4f2dd20d7cf1d7782336d32a141d0cc2c92a7b360aff0"}}