Set up asset retirement obligation • • 2 minuti per la lettura • Autori di contributi • • • In questo articolo In Japan, asset retirement obligation (ARO) is recognized for fixed assets that have legal obligations at their retirement. This article explains how the ARO liability is recognized, amortized, and accrued, and how the fixed asset and ARO liability are retired.

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Asset retirement obligation (ARO) is used to distribute the retirement cost of an asset to its service life. ARO is initially recognized as a liability when you acquire or construct a fixed asset. The ARO liability is equal to the present value of the estimated retirement cost for the asset at the beginning of its service life. George Harrison All Things Must Pass Torrent Download there. When the ARO liability is added to the acquisition cost of the fixed asset, the ARO liability cost is amortized throughout the service life of the fixed asset. Interest expense on the ARO liability is accrued at the discount rate, so that the final ARO liability reaches the initially estimated retirement cost. When the fixed asset is retired, the payable due is accounted for in the ARO liability account.