# ASC 715-930-25: Compensation—Retirement Benefits — Extractive Activities—Mining — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/930/#25-recognition)

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## ASC 715-930-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/715/930/#25-recognition)

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##### [715-930-25-1](https://asc.understandingaccounting.org/asc/715/930/#715-930-25-1)

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Entities that currently have operations in the coal industry shall account for their obligation under the Act (as defined in Section 930-715-05) either as participation in a multiemployer plan or a liability imposed by the Act. Entities that currently have operations in the coal industry that decide to account for their obligation as a liability and entities that no longer have operations in the coal industry shall account for their entire obligation under the Act as a loss in accordance with Subtopic 450-20.