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Asset Retirement Obligation (ARO) Accounting Example for Real Estate

Asset Retirement Obligation (ARO) Accounting Example for Real Estate

by Rachel Reed | Nov 11, 2021 | ARO Accounting, Articles, ASC 410, Fixed Asset Accounting, Industry Accounting, Lease Accounting, Real Estate, Retirement

An asset retirement obligation (ARO) represents the legal commitment to remove certain improvements or modifications to an asset at the end of the asset’s use. The FASB’s ASC 410 Asset Retirement and Environmental Obligations (ASC 410) discusses accounting for AROs....

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Material Accounting

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  • Auditing
  • Intangible Assets
  • Investment Accounting
  • Lease Accounting

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