# ASC 410-30-S30: Asset Retirement and Environmental Obligations — Environmental Obligations — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/30/#sec-30-initial-measurement)

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## ASC 410-30-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/410/30/#sec-30-initial-measurement)

SEC content: yes

#### Appropriate Discount Rate to Be Applied to a Product or Environmental Remediation Liability

##### [410-30-S30-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-S30-1)

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See paragraph [450-20-S99-1](https://asc.understandingaccounting.org/asc/450/20/#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.