Asset Retirement Obligation Identifier
Quickly assess whether you have a contractual ARO.
Efficient Interpretation
Use criteria clearly summarized by accountants to easily determine if you have an ARO.
Rapid Results
Check whether your contract contains a legal obligation to retire an asset in minutes.
Promote Collaboration
Get help identifying AROs from departments and locations across the organization. Use the ARO Identifier’s common examples for reference.
About the ARO identifier:
When a commitment to restore a long-lived asset or the surrounding environment to its original condition is incurred, the appropriate accounting depends on whether the obligation is an asset retirement obligation (ARO) or an environmental obligation tied to a catastrophic event. The ARO identifier helps you determine whether you have an ARO under ASC 410-20.
Differentiate between an ARO and an environmental remediation liability. Use the clear, concise real-life examples from our ARO identifier to help examine the details of your obligations to discern if you have an ARO.