# ASC 410-30-S50: Asset Retirement and Environmental Obligations — Environmental Obligations — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/30/#sec-50-disclosure)

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## ASC 410-30-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/410/30/#sec-50-disclosure)

SEC content: yes

#### Disclosures Related to Discounting an Environmental Liability

##### [410-30-S50-1](https://asc.understandingaccounting.org/asc/410/30/#410-30-S50-1)

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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 disclosure requirements if an environmental remediation liability is recognized on a discounted basis.

#### Disclosure Related to Loss Contingencies

##### [410-30-S50-2](https://asc.understandingaccounting.org/asc/410/30/#410-30-S50-2)

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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 2, for SEC Staff views on the financial statement disclosures that should be furnished with respect to product and environmental remediation liabilities.

#### Disclosures Related to Remediation Costs

##### [410-30-S50-3](https://asc.understandingaccounting.org/asc/410/30/#410-30-S50-3)

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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 4, for SEC Staff views on disclosures pertaining to site restoration costs and other environmental remediation costs.