{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/980/#sec-25-recognition","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":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Environmental Remediation Liabilities","paragraphs":[{"citation":"410-980-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4651203B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/410/980/#410-980-S99-1\" class=\"xref\">980-410-S99-1</a>, SAB Topic 10.F, Question 2, for SEC Staff views on the recognition of environmental remediation liabilities. </span></span></div></div>","snippet":"See paragraph 980-410-S99-1, SAB Topic 10.F, Question 2, for SEC Staff views on the recognition of environmental remediation liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa1903c68815fe55d3ae6ec3d512a27b152194496d14327a9b8c44ca2ff76e26","downloaded_from":"2026-09-10T00:22:18.692Z","last_downloaded_at":"2026-09-10T00:22:18.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478337","source_sha256":"1e1ca9725a6c1b9d7181696674be7fc0b94dbbabb3f2dbc454998f5e8d41b28f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ba10a198b8831abddcfe222d14729fababc654e42bef5109b12aaf694eea68f","downloaded_from":"2026-09-10T00:22:18.692Z","last_downloaded_at":"2026-09-10T00:22:18.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478337","source_sha256":"1e1ca9725a6c1b9d7181696674be7fc0b94dbbabb3f2dbc454998f5e8d41b28f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f2e066caed1d709d32f6e1951308c102d624864f8d20e8dca3ede0bdccb4c48","downloaded_from":"2026-09-10T00:22:18.692Z","last_downloaded_at":"2026-09-10T00:22:18.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478337","source_sha256":"1e1ca9725a6c1b9d7181696674be7fc0b94dbbabb3f2dbc454998f5e8d41b28f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f2e066caed1d709d32f6e1951308c102d624864f8d20e8dca3ede0bdccb4c48","downloaded_from":"2026-09-10T00:22:18.692Z","last_downloaded_at":"2026-09-10T00:22:18.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478337","source_sha256":"1e1ca9725a6c1b9d7181696674be7fc0b94dbbabb3f2dbc454998f5e8d41b28f"}}