# ASC 818-30-50: Environmental Credits and Environmental Credit Obligations — Environmental Credit Obligations — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/818/30/#50-disclosure)

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Source downloaded (UTC): 2026-09-10T01:43:04.563Z to 2026-09-10T01:43:04.563Z

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## ASC 818-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/818/30/#50-disclosure)

SEC content: no

##### [818-30-50-1](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-1)

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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)For annual reporting periods, an entity shall disclose all of the following about regulatory compliance programs that result in the entity’s [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.") liabilities:

1.  a
    
    The activities or events that result in environmental credit obligation liabilities under those programs, including the nature and timing of settlement provisions
    
2.  b
    
    The accounting policies used to account for the environmental credit obligations in accordance with Topic 235 on notes to financial statements
    
3.  c
    
    How the unfunded portion of an environmental credit obligation liability is measured in accordance with paragraph [818-30-30-3](https://asc.understandingaccounting.org/asc/818/30/#818-30-30-3)
    
4.  d
    
    Significant estimates and judgments used in applying the guidance.

##### [818-30-50-2](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-2)

Pending content: yes

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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)For annual reporting periods, if not separately presented on an entity’s balance sheet, an entity shall disclose the current and noncurrent portions of both of the following:

1.  a
    
    The funded portion of an environmental credit obligation liability
    
2.  b
    
    The unfunded portion of an environmental credit obligation liability.
    

An entity also shall disclose the line item or items on the balance sheet that include the current and noncurrent portions of amounts in (a) and (b).

##### [818-30-50-3](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-3)

Pending content: yes

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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)For annual reporting periods, an entity shall disclose the total expense recognized for environmental credit obligation liabilities during the reporting period and the line item in the income statement that includes that amount. See paragraphs

[220-40-50-21 through 50-25](https://asc.understandingaccounting.org/asc/220/40/#220-40-50-21)

for additional disclosure requirements.

##### [818-30-50-4](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-4)

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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)For annual reporting periods, an entity shall disclose both of the following:

1.  a
    
    The total costs associated with environmental credit obligation liabilities that are capitalized in the carrying amount of another asset during the reporting period in accordance with another Topic
    
2.  b
    
    A description of the other asset.

##### [818-30-50-5](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-5)

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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)An entity shall apply the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") disclosure requirements in Topic 820 for any fair value measurements made in accordance with this Subtopic.

##### [818-30-50-6](https://asc.understandingaccounting.org/asc/818/30/#818-30-50-6)

Pending content: yes

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Effective as of: not established by retrieval timestamps.


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)See paragraph [818-30-55-21](https://asc.understandingaccounting.org/asc/818/30/#818-30-55-21) for an illustration of the quantitative disclosures required by this Subtopic.