# ASC 410-30-35: Asset Retirement and Environmental Obligations — Environmental Obligations — 35 Subsequent Measurement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/410/30/#35-subsequent-measurement) 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): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:5f9a00ac62df6b531d9843c4dfedba79b41341ce2313755ffea2f8279c8132ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 410-30-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/410/30/#35-subsequent-measurement) SEC content: no #### Changes in Estimates ##### [410-30-35-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:d85cbbab98b26c7290bdfcdfd73161b6b20b664698beb1d8ca6cd2991f74d339 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Changes in estimates of the entity's remediation liability, including revisions to the entity's estimate of its share of the liability due to negotiation or identification of other potentially responsible parties, shall be accounted for as changes in estimates (see Topic 250). #### Effects of Expected Future Events and Developments ##### [410-30-35-2](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:0cc373d771a472f5a582aa4f89611bc59872bdcf710c1f214300c3aaf3f622b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Additional complexities arise if other potentially responsible parties are involved in an identified site. The costs associated with remediation of a site ultimately will be assigned and allocated among the various potentially responsible parties. The final allocation of costs may not be known, however, until the remediation effort is substantially complete, and it may or may not be based on an entity's relative direct responsibility at a site. An entity's final obligation depends, among other things, on the willingness of the entity and other potentially responsible parties to negotiate a cost allocation, the results of the entity's negotiation efforts, and the ability of other potentially responsible parties associated with the particular site to fund the remediation effort. ##### [410-30-35-3](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:2e69df5fdcedb9a3fb85e49387fc2c96846a1dc2af041740b32f215de0bef56e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The time period necessary to remediate a particular site may extend several years, and the laws governing the remediation process and the technology available to complete the [remedial action](https://asc.understandingaccounting.org/glossary/r/#remedial-action "Related to Superfund: generally long-term actions taken to do any of the following: Investigate, alleviate, or eliminate the effects of a release of a hazardous substance into the environment Investigate, alleviate, or eliminate a threat of the release of an existing hazardous substance that could potentially harm human health or the environment Restore natural resources. Also refers to corrective action under the Resource Conservation and Recovery Act of 1976.") may change before the remedial action is complete. Additionally, the impact of inflation and productivity improvements can change the estimates of costs to be incurred. ##### [410-30-35-4](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:177f760be96aabeafd4ec505efb7d290bcf66cd0849792c1a03f632c0bba7a63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The impact of changes in laws, regulations, and policies shall be recognized when such changes are enacted or adopted. ##### [410-30-35-5](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:83abd8431ab5e13dc57ae339a080c64a72e68c5b48561eb4105e5e6ce935be80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Once a methodology has been approved, that methodology and the technology available shall be the basis for estimating the liability until it is probable that there will be formal acceptance of a revised methodology. #### Impairment Tests ##### [410-30-35-6](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:d2ee2e11b64ab14af59c65c95e437fcf91dc5178ec394f21a488613def008c8d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on impairment tests of assets subject to asset retirement obligations, see paragraphs [360-10-35-18 through 35-19](https://asc.understandingaccounting.org/asc/360/10/#360-10-35-18) . #### Impact of Potential Recoveries ##### [410-30-35-7](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:1a2f132c40b7f6cbaaa2b08607c994ce76c4052aa3194fcc88af0f990daac9f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-10](https://asc.understandingaccounting.org/updates/asu-2015-10/). ##### [410-30-35-8](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:4453441cc8298c214195c365bcc138e0c4443c1568f1d2d8066840b11db62643 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Potential recoveries of amounts expended for environmental remediation are distinguishable from the allocation of costs subject to [joint and several liability](https://asc.understandingaccounting.org/glossary/j/#joint-and-several-liability "Where liability is joint and several, any party deemed liable is potentially responsible for all of the associated costs. This scheme of liability means that any responsible party can potentially be liable for the entire cost of remediating a site, notwithstanding that the party is responsible for only a small amount of the total hazardous substances or waste at the site and did nothing improper."), which is discussed in paragraphs [410-30-30-1 through 30-7](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-1) . Potential recoveries may be claimed from a number of different parties or sources, including insurers, potentially responsible parties other than participating potentially responsible parties (see paragraph [410-30-30-2](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-2)), and governmental or third-party funds. The amount of an environmental remediation liability should be determined independently from any potential claim for recovery, and an asset relating to the recovery shall be recognized only when realization of the claim for recovery is deemed probable. The term _probable_ is used in this Subtopic with the specific technical meaning in paragraph [450-20-25-1](https://asc.understandingaccounting.org/asc/450/20/#450-20-25-1). ##### [410-30-35-9](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:6982c188a222e0fc2a38290784c2b52e11c8ed314d1f986ac955fa22bc8fd2aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If the claim is the subject of litigation, a rebuttable presumption exists that realization of the claim is not probable. ##### [410-30-35-10](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:326730d17c29cc9a16a8df390e6e95e50aec476f59d8d45c6d29e840a1cecd02 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The amount of a potential recovery is measured based on available information and the specific situation (see paragraph [410-30-30-15](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-15)). As indicated in paragraphs [410-30-30-12 through 30-15](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-12) , measurement of a potential recovery requires consideration of transaction costs related to the receipt of the recovery. The time value of money shall be considered in the measurement of a potential recovery when the measurement of the liability considers the time value of money. ##### [410-30-35-11](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:b0b5917be6a56bcd7d93c6303624414038cddb1c545bc6956712a0644b6a7c20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. However, the time value of money should not be considered in the determination of the recorded amount of a potential recovery if the liability is not discounted and the timing of the recovery is dependent on the timing of the payment of the liability. In most circumstances, the point in time at which a liability for environmental remediation is both probable and reasonably estimable will precede the point in time at which any related recovery is probable of realization. ##### [410-30-35-12](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:d8a4e3f70caa6285f3b69cc44a903a506b95c392d3f6bc4bb193a354a95b21fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The measurement of the liability, or of a component of the liability, may be discounted to reflect the time value of money if the aggregate amount of the liability or component and the amount and timing of cash payments for the liability or component are fixed or reliably determinable. (Note that these criteria would not be met in situations in which paragraph [410-30-30-17](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-17) permits use of a current-cost estimate.) For this purpose, the amount of the liability or component is the reporting entity's allocable share of the undiscounted joint and several liability for the remediation effort or of a component of that liability. ##### [410-30-35-12A](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-12A) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:36d2468e645998ec1d2c4b5a08393fab9576a3d0aa2a66ade4f1630076688151 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph [410-30-30-19](https://asc.understandingaccounting.org/asc/410/30/#410-30-30-19) states criteria under which a probable recovery shall be measured at its undiscounted amount. ##### [410-30-35-13](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:3c89e5e3e58072ab87bee8904b9c70294064e78670bb29ced5ac767b11a1ad01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). #### Tangible Assets Acquired to Treat Environmental Contamination ##### [410-30-35-14](https://asc.understandingaccounting.org/asc/410/30/#410-30-35-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:38.042Z to 2026-09-10T00:21:38.042Z Record version: sha256:c16c81eede3dbefe2589a74d64cd4860072708c4931bed86a0836e0511e31e9b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Tangible assets that have been capitalized under paragraph [410-30-25-19](https://asc.understandingaccounting.org/asc/410/30/#410-30-25-19) shall be depreciated over their remaining useful lives.