# ASC 410-30-50: Asset Retirement and Environmental Obligations — Environmental Obligations — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/410/30/#50-disclosure) 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): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:fad8d223328f56f642c5beb7ad08a20090420176e2071617ac4bd1f2583f441c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 410-30-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/410/30/#50-disclosure) SEC content: no ##### [410-30-50-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:833ae866de2d4f7fa16bc1480b7ce22290cc5955faef9d4436c3748d227d8988 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Disclosure issues are discussed in the context of the following: 1. a Accounting principles 2. b Environmental remediation loss contingencies 3. c Environmental remediation costs recognized currently 4. d Conclusions on loss contingencies and other matters. ##### [410-30-50-2](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:06f2dd2eac070b811ec38884e81f665c60050ed7e5ba7e2a797f1c50ca3251b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The disclosures discussed in these contexts are two-tiered: 1. a Disclosures that are required 2. b Disclosures that are encouraged, but not required. ##### [410-30-50-3](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:64dd24da653de590893bbcfb04160ca81ee15f8ac4cebe2916dc5a7e9b1ba83c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic does not discourage entities from disclosing additional information that they believe will further users' understanding of the entity's financial statements. #### Disclosures that Are Required ##### [410-30-50-4](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:9ad8e5f114004edb23f3d397bb612b5e9e621165cfce72f9c8a336d6bdef1934 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. With respect to environmental remediation obligations, financial statements shall disclose whether the accrual for environmental remediation liabilities is measured on a discounted basis. If an entity utilizes present-value measurement techniques, additional disclosures are appropriate, and are discussed further in paragraph [410-30-50-7](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-7) (see paragraph [410-30-55-14](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-14)). ##### [410-30-50-5](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:b41674f7c191838673a5f83e0366b7b4fd08806582ce5990e42416a294f05fbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Subtopic 450-20 provides the primary guidance applicable to disclosures of environmental remediation loss contingencies. ##### [410-30-50-6](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:7d8882f9094049faf12a58ae456fb9244dff43480c1f1a00f7c6e08f72b026c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The disclosure requirements of Subtopic 275-10 also apply to environmental remediation liabilities. Example 1 (paragraph [410-30-55-7](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-7)) illustrates the application of those disclosure requirements. ##### [410-30-50-7](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:3d12a3574af689540b5b5c0d9345f424fa3e501b6da62188a99092cd44f3c4d1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. With respect to recorded accruals for environmental remediation loss contingencies and assets for third-party recoveries related to environmental remediation obligations, financial statements shall disclose if any portion of the accrued obligation is discounted, the undiscounted amount of the obligation, and the discount rate used in the present-value determinations. #### Disclosures that Are Encouraged but Not Required ##### [410-30-50-8](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:ae63618febf25d4c594ea7fb1c7eafddec0204552d590738a6b87f07316a8139 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Because environmental remediation costs have become increasingly significant, and because the accounting for many environmental loss contingencies often involves subjective judgments, disclosure of accrual benchmarks for remediation obligations is useful to further users' understanding of the entity's financial statements. Accordingly, entities are encouraged, but not required, to disclose the event, situation, or set of circumstances that generally triggers recognition of loss contingencies that arise out of the entity's environmental remediation-related obligations (for example, during or upon completion of the feasibility study). Also, entities are encouraged to disclose their policy concerning the timing of recognition of recoveries. (See Example 2 \[paragraph [410-30-55-14](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-14)\].) ##### [410-30-50-9](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:28d40bcf26ef00abbe29e3025c1c94974b5ae7297b9049df8db93be5f8f6f54d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Uncertainties associated with environmental remediation loss contingencies are pervasive, and they often result in wide ranges of reasonably possible losses with respect to such contingencies. Further, resolution of the uncertainties and the cash-flow effects of the loss contingencies often occur over a span of many years. Accordingly, this Subtopic encourages, but does not require, additional specific disclosures with respect to environmental remediation loss contingencies that would be useful to further users' understanding of the entity's financial statements. ##### [410-30-50-10](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:562eb4086c62a6a2f4de725716b2739a57080a32a0bd1414f60848d81439fcee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Entities also are encouraged (see paragraph [410-30-55-15 through 55-16](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-15) ), but not required, to disclose the following: 1. a The estimated time frame of disbursements for recorded amounts if expenditures are expected to continue over the long term 2. b The estimated time frame for realization of recognized probable recoveries, if realization is not expected in the near term 3. c If an estimate of the probable or reasonably possible loss or range of loss cannot be made, the reasons why it cannot be made 4. d If information about the reasonably possible loss or the recognized and additional reasonably possible loss for an environmental remediation obligation related to an individual site is relevant to an understanding of the financial position, cash flows, or results of operations of the entity, the following with respect to the site: 1. 1 The total amount accrued for the site 2. 2 The nature of any reasonably possible loss contingency or additional loss, and an estimate of the possible loss or the fact that an estimate cannot be made and the reasons why it cannot be made 3. 3 Whether other potentially responsible parties are involved and the entity's estimated share of the obligation 4. 4 The status of regulatory proceedings 5. 5 The estimated time frame for resolution of the contingency. ##### [410-30-50-11](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:e7fcb848a606de953b6743937f5b6aeb72940197fe441ce3fd51c59ba4d7d831 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Entities also are encouraged, but not required, to disclose the estimated time frame for resolution of the uncertainty as to the amount of the loss (see paragraph [410-30-55-17](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-17)). ##### [410-30-50-12](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:7ddb192d31fcca567ecbd2eef3ece4f1e93987314e1b5d20f9a29a0c91b4026c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Entities are encouraged but not required to disclose the amount of environmental remediation costs recognized in the income statement in the following detail: 1. a The amount recognized for environmental remediation loss contingencies in each period 2. b The amount of any recovery from third parties that is credited to environmental remediation costs in each period 3. c The income statement caption in which environmental remediation costs and credits are included. See paragraphs [410-30-55-14 through 55-15](https://asc.understandingaccounting.org/asc/410/30/#410-30-55-14) . #### Disclosure Related to Loss Contingencies ##### [410-30-50-13](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:635e30bd297f28f3f9181cefe38fb66fcb0188fd9cc7de5e70dec010a79669e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Whether notification by regulatory authorities in relation to particular environmental laws and regulations constitutes the assertion of a claim is a matter of legal determination. If an entity concludes that it has no current [legal obligation](https://asc.understandingaccounting.org/glossary/l/#legal-obligation "An obligation that a party is required to settle as a result of an existing or enacted law, statute, ordinance, or written or oral contract or by legal construction of a contract under the doctrine of promissory estoppel.") to remediate a situation of probable or possible environmental impact, then in accordance with paragraph [450-20-50-6](https://asc.understandingaccounting.org/asc/450/20/#450-20-50-6) no disclosure is required. However, if an entity is required by existing laws and regulations to report the [release](https://asc.understandingaccounting.org/glossary/r/#release "Related to Superfund: any spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, dumping, or disposing into the environment. Includes the abandonment or discarding of barrels, containers, and other closed receptacles containing any hazardous substance, pollutant, or contaminant. The law provides for several exclusions. Release also means the substantial threat of release.") of hazardous substances and to begin a remediation study or if assertion of a claim is deemed probable, the matter would represent a loss contingency subject to the disclosure provisions of paragraphs [450-20-50-3 through 50-4](https://asc.understandingaccounting.org/asc/450/20/#450-20-50-3) , regardless of a lack of involvement by a regulatory agency. ##### [410-30-50-14](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:9c8199c32de2f4fb3979d3f1c82e316bb025efcc5b415b1ede61663c186bdfa3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Financial statements may include a contingency conclusion that addresses the estimated total unrecognized exposure to environmental remediation and other loss contingencies. Such contingency conclusions may state, for example, that "management believes that the outcome of these uncertainties should not have \[or "may have"\] a material adverse effect on the financial condition, cash flows, or operating results of the entity." Alternatively, the disclosure may indicate that the adverse effect could be material to a particular financial statement or to results and cash flows of a quarterly or annual reporting period. ##### [410-30-50-15](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:b38ecf97730cddfda174ce672ac4c383c747b2936b73d856bbf37db6b2fce0a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Although potentially useful information, these conclusions are not a substitute for the required disclosures of this Subtopic and of Subtopic 450-20, such as their requirement to disclose the amounts of material reasonably possible additional losses or to state that such an estimate cannot be made. ##### [410-30-50-16](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:1419fcf074f73b71bf0efdd95f15b8064b4a589ca48f992b06c3c0cfa7851b51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Also, the assertion that the outcome should not have a material adverse effect must be supportable. If the entity is unable to estimate the maximum end of the range of possible outcomes, it may be difficult to support an assertion that the outcome should not have a material adverse effect. ##### [410-30-50-17](https://asc.understandingaccounting.org/asc/410/30/#410-30-50-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:41.845Z to 2026-09-10T00:21:41.845Z Record version: sha256:892e2ee9ac559f0222e7f77b735b746f5798b3e40ea9c59aac4ab990542d781e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Entities may wish to provide a description of the general applicability and impact of environmental laws and regulations upon their business and how the existence of such laws and regulations may give rise to loss contingencies for future environmental remediation. Such disclosures often acknowledge the uncertainty of the effect of possible future changes to environmental laws and their application, and they are frequently made on an aggregated basis, considering the entity's total exposures for all its environmental sites.