normal operation

Liabilities1

1. 410-10Overall410 Asset Retirement and Environmental Obligations

   ASC 410-10 is a purely navigational "Overall" subtopic within the Asset Retirement and Environmental Obligations Topic. Its sole purpose is to explain the difference between Subtopic 410-20 (asset retirement obligations, the associated asset retirement cost, and environmental remediation liabilities arising from normal operation of a long-lived asset) and Subtopic 410-30 (environmental remediation liabilities generally). It contains no independent recognition or measurement rules.