資產(chǎn)棄置義務(wù)（ARO, asset retirement obligation), 通常是指根據(jù)國家法律和行政法規(guī)、國際公約等規(guī)定，企業(yè)承擔(dān)的環(huán)境保護(hù)和生態(tài)恢復(fù)等義務(wù)所確定的支出，如核電站核設(shè)施,石油開采設(shè)施等的棄置和恢復(fù)環(huán)境義務(wù)等。Asset Retirement Obligations是FAR中的考點(diǎn)，跟著高頓網(wǎng)校USCPA小編一起了解一下吧。
　　FAR F10-4 Asset Retirement Obligations（AROs）
　　An asset retirement obligation（ARO）is a legal obligation associated with the retirement of a tangible long-lived asset that results from the acquisition，construction，or development and /or normal operation of a long-lived asset，except for certain lease obligation.
　　E.g. nuclear plant，oil，gas，mining decommission
　　ARO recognition criteria
　　Duty or responsibility
　　Little or no discretion to avoid
　　Obligating event
　　ARO initial measurement – Balance sheet approach
　　ARO is the obligation associated with the retirement of a tangible long-lived assets
　　Asset retirement cost（ARC）is the amount capitalized that increases the carrying amount of the long-lived asset when a liability for an ARO is recognized.
　　Dr.Asset retirement cost（asset）@PV
　　Cr.Asset retirement obligation @PV
　　Subsequent measurement
　　For ARO，accretion for interest expense
　　Dr.Accretion expense @Begin APO* rate
　　Cr.APO @Interest expenses
　　For ARC，depreciate by straight line
　　Dr.Depreciation expense
　　Cr.Accumulated depreciation
　　When dismantle
　　Dr.Asset retirement obligation
　　Cr.A/P or Cash