ARO Opening Balance Calculator
Quickly compute the beginning balance of any ARO.
Rapid Results
The present value of your estimated asset retirement obligation is calculated in minutes.
Accurate Calculations
The calculator is built to conform to ASC 410 requirements for opening balance estimates.
Practical Design
The tool requires just a few simple inputs to make its calculations.
About the ARO Opening Balance Calculator:
When an entity has a contractual commitment to restore a long-lived asset or the surrounding environment to its original condition, an asset retirement obligation (ARO) exists. An ARO is recorded at the estimated cost to return the asset and/or its surrounding environment to its original condition. The ARO Opening Balance Calculator helps simplify the initial liability calculation.