# ASC 410-980-35: Asset Retirement and Environmental Obligations — Regulated Operations — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/980/#35-subsequent-measurement)

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## ASC 410-980-35: 35 Subsequent Measurement

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##### [410-980-35-1](https://asc.understandingaccounting.org/asc/410/980/#410-980-35-1)

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The capitalized amount of an asset retirement cost shall be included in the assessment of impairment of long-lived assets of a rate-regulated entity just as that cost is included in the assessment of impairment of long-lived assets of any other entity. Subtopic 980-360 applies to the asset retirement cost related to a long-lived asset of a rate-regulated entity that has been closed or abandoned.