Asset Retirement Obligation: Definition and Examples - Investopedia
2020年11月24日 · In accounting, an asset retirement obligation (ARO) describes a legal obligation associated with the retirement of a tangible, long-lived asset, where a company will …
Asset Retirement Obligation (ARO) - Corporate Finance Institute
An asset retirement obligation (ARO) is a legal obligation that is associated with the retirement of a tangible, long-term asset. It is generally applicable when a company is responsible for …
Asset retirement obligation definition — AccountingTools
2024年3月7日 · What is an Asset Retirement Obligation? An asset retirement obligation (ARO) is a liability associated with the eventual retirement of a fixed asset. The liability is commonly a …
Asset retirement obligation - Wikipedia
An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a …
2023年6月5日 · An asset retirement obligation (ARO) initially should be measured at fair value and should be recognized at the time the obligation is incurred (provided that a reasonable …
Asset Retirement Obligation (ARO) - Overview, Purpose, Rules
2024年11月29日 · What is Asset Retirement Obligation (ARO)? ARO is a legal and accounting requirement related to the retirement of a tangible, long-lived asset.
What Does Asset Retirement Obligation Mean?
Asset Retirement Obligation (ARO) refers to a legal and accounting standard that specifies a company’s obligation to decommission, retire, and clean up assets at the end of their useful …
Asset Retirement Obligation: Why It’s Important & How
2022年4月15日 · What is ARO and ARC? Asset retirement cost is related to, but not the same as, asset retirement obligation. Whereas ARO is the estimated costs of an expense you expect …
Accounting for Asset Retirement Obligations - Universal CPA Review
Asset retirement obligations (ARO) are a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a …
What Is ARO in Accounting? - Chron.com
In accounting, ARO stands for "asset retirement obligations," a policy created by the Financial Accounting Standards Board, or FASB, in June 2001. The agency has established statements …