Accounting for Conditional Asset Retirement …有条件的资产占退休u2026.pdfVIP

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Accounting for Conditional Asset Retirement …有条件的资产占退休u2026.pdf

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Accounting for Conditional Asset Retirement …有条件的资产占退休u2026

Finance and Planning Financial Services Accounting for Conditional Asset Retirement Obligations FIN 47 Table of Contents 01. Policy Statement 2 02. Reason for Policy 2 03. Who Needs to Know This Policy 2 04. Legal Obligations 2 05. Process Summary 3 06. Who Needs to Know This Procedure 3 07. Initial Adoption 3 08. Guidance on Changes in Estimates for and Applying Payments to Asset Retirement Obligations 4 09. Changes in ARO Due to Passage of Time or Amount (Statement 143, paragraph 15) 4 10. Revisions to a previously recorded asset obligation (Statement 143 paragraphs A26 and A27) 4 11. Changes in Accounting Estimate (Statement 154, paragraph 19) 5 12. Annual Review and Reporting 5 13. Explanation of Woodard Curran Costs 5 14. Example of ARO accounting with $1 million Asbestos Remediation Payment 6 Last Changed: August 17, 2010 Page1 1 of 7 Toby R. Winer Finance and Planning Financial Services 01. Policy Statement In 2006 the University recorded conditional asset retirement obligations for the estimated costs associated with asbestos removal for its relevant properties. The University will timely identify and record new conditional asset retirement obligations as they arise, depreciate and continue to accrete the interest on the ARO, and reevaluate the estimates used in the calulat