# ASC 410-980-S45: Asset Retirement and Environmental Obligations — Regulated Operations — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/410/980/#sec-45-other-presentation-matters)

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## ASC 410-980-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/410/980/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation of Liabilities for Environmental Costs

##### [410-980-S45-1](https://asc.understandingaccounting.org/asc/410/980/#410-980-S45-1)

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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 1, for SEC Staff views on the presentation of environmental remediation liabilities.