# ASC 410-30-S00: Asset Retirement and Environmental Obligations — Environmental Obligations — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/410/30/#sec-00-status) 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): 2026-09-10T00:21:50.107Z to 2026-09-10T00:21:50.107Z Record version: sha256:64a0adc4af6f1e8126c06523fa90b692da177db1dbd7610da2e389efff3a28ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 410-30-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/410/30/#sec-00-status) SEC content: yes ##### [410-30-S00-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:21:50.107Z to 2026-09-10T00:21:50.107Z Record version: sha256:335af945eedfeb3eee37eec75ea31365c33ab466cf68b11d57d0e2ef3d67468e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
410-30-S35-1AddedAccounting Standards Update No. 2009-0709/15/2009