{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/980/#sec-00-status","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":"410-980","subtopic_title":"Regulated Operations","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"410-980-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL5311990-161662\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/410/980/#410-980-S99-1\" class=\"xref\">980-410-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a></td><td class=\"entry\">08/24/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n980-410-S99-1 | Amended | Accounting Standards Update No. 2009-03 | 08/24/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba711627021029aea135703ac1530acd21d7ecaadcecae861b7c9b27d191645e","downloaded_from":"2026-09-10T00:22:16.106Z","last_downloaded_at":"2026-09-10T00:22:16.106Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477274","source_sha256":"ff4cb7b7b978efe0e1b40d843bdf4dc46db7212a619566a6cec3f01690b41160"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7891a995c09f82a543722083d90e3f8e42ed60d2f6e63404551d91ca1952ae82","downloaded_from":"2026-09-10T00:22:16.106Z","last_downloaded_at":"2026-09-10T00:22:16.106Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477274","source_sha256":"ff4cb7b7b978efe0e1b40d843bdf4dc46db7212a619566a6cec3f01690b41160"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a42963e7f7c99c38c6f4c5dab8679ce818dcf5de7a30b9f9cace45fc3ab71fb","downloaded_from":"2026-09-10T00:22:16.106Z","last_downloaded_at":"2026-09-10T00:22:16.106Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477274","source_sha256":"ff4cb7b7b978efe0e1b40d843bdf4dc46db7212a619566a6cec3f01690b41160"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a42963e7f7c99c38c6f4c5dab8679ce818dcf5de7a30b9f9cace45fc3ab71fb","downloaded_from":"2026-09-10T00:22:16.106Z","last_downloaded_at":"2026-09-10T00:22:16.106Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477274","source_sha256":"ff4cb7b7b978efe0e1b40d843bdf4dc46db7212a619566a6cec3f01690b41160"}}