{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/30/#sec-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":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Appropriate Discount Rate to Be Applied to a Product or Environmental Remediation Liability","paragraphs":[{"citation":"410-30-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_56432363-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/450/20/#450-20-S99-1\" class=\"xref\">450-20-S99-1</a>, SAB Topic 5.Y, Question 1, for SEC Staff views on the discount rate to be used in measuring product or environmental remediation liabilities. </span></span></div></div>","snippet":"See paragraph 450-20-S99-1, SAB Topic 5.Y, Question 1, for SEC Staff views on the discount rate to be used in measuring product or environmental remediation liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a7b837d1e222f501498dd110449cc3f68e93965f497c9e00ff822cffba32acd","downloaded_from":"2026-09-10T00:21:52.022Z","last_downloaded_at":"2026-09-10T00:21:52.022Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480030","source_sha256":"230a6c6bea74f81179fa09e9f22427b415a09583fea94da41e3189e3da9b2e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa41daeda054c46516b7f9de2e2422a0716605b401c688b1a2e36dc25eea76b5","downloaded_from":"2026-09-10T00:21:52.022Z","last_downloaded_at":"2026-09-10T00:21:52.022Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480030","source_sha256":"230a6c6bea74f81179fa09e9f22427b415a09583fea94da41e3189e3da9b2e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd3512b7e9c8a38d67d19912e780f46917c4fa9f31a6001855d86f3ca595b43","downloaded_from":"2026-09-10T00:21:52.022Z","last_downloaded_at":"2026-09-10T00:21:52.022Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480030","source_sha256":"230a6c6bea74f81179fa09e9f22427b415a09583fea94da41e3189e3da9b2e11"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd3512b7e9c8a38d67d19912e780f46917c4fa9f31a6001855d86f3ca595b43","downloaded_from":"2026-09-10T00:21:52.022Z","last_downloaded_at":"2026-09-10T00:21:52.022Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480030","source_sha256":"230a6c6bea74f81179fa09e9f22427b415a09583fea94da41e3189e3da9b2e11"}}