# ASC 410-980-S25: Asset Retirement and Environmental Obligations — Regulated Operations — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/980/#sec-25-recognition)

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## ASC 410-980-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/410/980/#sec-25-recognition)

SEC content: yes

#### Environmental Remediation Liabilities

##### [410-980-S25-1](https://asc.understandingaccounting.org/asc/410/980/#410-980-S25-1)

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See paragraph [980-410-S99-1](https://asc.understandingaccounting.org/asc/410/980/#410-980-S99-1), SAB Topic 10.F, Question 2, for SEC Staff views on the recognition of environmental remediation liabilities.