# ASC 818-30-35: Environmental Credits and Environmental Credit Obligations — Environmental Credit Obligations — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/818/30/#35-subsequent-measurement)

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## ASC 818-30-35: 35 Subsequent Measurement

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##### [818-30-35-1](https://asc.understandingaccounting.org/asc/818/30/#818-30-35-1)

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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:

[818-10-65-1](https://asc.understandingaccounting.org/asc/818/10/#818-10-65-1)At each reporting date, an entity shall apply the initial measurement guidance in paragraphs

[818-30-30-2 through 30-3](https://asc.understandingaccounting.org/asc/818/30/#818-30-30-2)

and recognize any changes in an [environmental credit obligation](https://asc.understandingaccounting.org/glossary/e/#environmental-credit-obligation "(P) December 16, 2027; (N) December 16, 2028818-10-65-1A regulatory compliance obligation arising from existing or enacted laws, statutes, or ordinances represented to prevent, control, reduce, or remove emissions or other pollution that may be settled with environmental credits. Obligations within the scope of Subtopic 410-30 are not environmental credit obligations.") liability through earnings or as part of another asset accounted for in accordance with another Topic as required by paragraph [818-30-25-1](https://asc.understandingaccounting.org/asc/818/30/#818-30-25-1).