{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/30/#sec-00-status","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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"410-30-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6592367-165866\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/410/30/#410-30-S35-1\" class=\"xref\">410-30-S35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n410-30-S35-1 | Added | Accounting Standards Update No. 2009-07 | 09/15/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:335af945eedfeb3eee37eec75ea31365c33ab466cf68b11d57d0e2ef3d67468e","downloaded_from":"2026-09-10T00:21:50.107Z","last_downloaded_at":"2026-09-10T00:21:50.107Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480065","source_sha256":"f72baae0705300731d079aea0f33305be76cb258a5bc47230856391fe6241147"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa266f94c2cfad0055d38f0006f1c954ec865804769a8d78a3e4f71470b89f8c","downloaded_from":"2026-09-10T00:21:50.107Z","last_downloaded_at":"2026-09-10T00:21:50.107Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480065","source_sha256":"f72baae0705300731d079aea0f33305be76cb258a5bc47230856391fe6241147"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64a0adc4af6f1e8126c06523fa90b692da177db1dbd7610da2e389efff3a28ff","downloaded_from":"2026-09-10T00:21:50.107Z","last_downloaded_at":"2026-09-10T00:21:50.107Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480065","source_sha256":"f72baae0705300731d079aea0f33305be76cb258a5bc47230856391fe6241147"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64a0adc4af6f1e8126c06523fa90b692da177db1dbd7610da2e389efff3a28ff","downloaded_from":"2026-09-10T00:21:50.107Z","last_downloaded_at":"2026-09-10T00:21:50.107Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480065","source_sha256":"f72baae0705300731d079aea0f33305be76cb258a5bc47230856391fe6241147"}}