This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on environmental obligations in ASC 410-30 and asset retirement obligations in ASC 410-20. Because the accounting for such obligations will vary depending on the laws and regulations that govern them, this publication gives an overview of some of the applicable federal and state environmental laws and regulations in the United States and describes the application of the accounting guidance within the relevant legal framework. The 2022 edition of the Roadmap includes updates on regulatory developments as well as other changes. Appendix E highlights substantive revisions to previous content.
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