{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/410/980/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Presentation of Liabilities for Environmental Costs","paragraphs":[{"citation":"410-980-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_465AD403-6E93-1014-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 1, for SEC Staff views on the presentation of environmental remediation liabilities. </span></span></div></div>","snippet":"See paragraph 980-410-S99-1, SAB Topic 10.F, Question 1, for SEC Staff views on the presentation of environmental remediation liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e22a2525311571666416cd854f848bb04cfbb4b657d57cca12923987fb82d7d6","downloaded_from":"2026-09-10T00:22:22.586Z","last_downloaded_at":"2026-09-10T00:22:22.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477810","source_sha256":"fa8631bd6d20c5b3d4207f2d3be263ad2ea59acfcffcd3ce6bab854b2ac237c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b511055f7ad69fb4ff1bd1c863fce9b56d3d11be513a95ba3d7d7bff3db2843b","downloaded_from":"2026-09-10T00:22:22.586Z","last_downloaded_at":"2026-09-10T00:22:22.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477810","source_sha256":"fa8631bd6d20c5b3d4207f2d3be263ad2ea59acfcffcd3ce6bab854b2ac237c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28719f5585d46ef1ab9076c0d3397cd772ddda19074b3da2691e6ec3a221ae94","downloaded_from":"2026-09-10T00:22:22.586Z","last_downloaded_at":"2026-09-10T00:22:22.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477810","source_sha256":"fa8631bd6d20c5b3d4207f2d3be263ad2ea59acfcffcd3ce6bab854b2ac237c6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28719f5585d46ef1ab9076c0d3397cd772ddda19074b3da2691e6ec3a221ae94","downloaded_from":"2026-09-10T00:22:22.586Z","last_downloaded_at":"2026-09-10T00:22:22.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477810","source_sha256":"fa8631bd6d20c5b3d4207f2d3be263ad2ea59acfcffcd3ce6bab854b2ac237c6"}}