资产弃置义务（ARO, asset retirement obligation), 通常是指根据国家法律和行政法规、国际公约等规定，企业承担的环境保护和生态恢复等义务所确定的支出，如核电站核设施,石油开采设施等的弃置和恢复环境义务等。Asset Retirement Obligations是FAR中的考点，跟着高顿网校USCPA小编一起了解一下吧。
　　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