US GAAP Disclosure List 2017

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Asset Retirement Obligations


ItemTypePeriodBalanceDescription
Asset Retirement Obligation Disclosure text
Asset Retirement Obligation Disclosure textThe entire disclosure for an asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Table Text Block Supplement text
Asset Retirement Obligation text
Asset Retirement Obligations, DescriptiontextA general description of the asset retirement obligations and the associated long-lived assets. Description may include the terms of the legal restriction.
Asset Retirement Obligation, Legally Restricted Assets, Fair Value$instantdebitCarrying amount of an asset that is legally restricted for purposes of settling an asset retirement obligation.
Asset Retirement Obligations, Significant ChangestextDescription of the significant increases or decreases in the carrying amount of the asset retirement obligation during the period, such as changes in significant assumptions used to calculate the carrying amount of the asset retirement obligation.
Asset Retirement Obligations, Liability Not RecognizedtextDescription of an asset retirement obligation for which a liability has not been recognized because fair value cannot be reasonably estimated and the reasons why fair value cannot be reasonably estimated.
Asset Retirement Obligation, Roll Forward Analysis textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Asset Retirement Obligation, Cash Paid to Settle$durationcreditAmount of cash paid during the period to settle an asset retirement obligation. Amounts paid to settle an asset retirement obligation are generally included in the operating section of the Statement of Cash Flows.
Schedule of Asset Retirement Obligations textTabular disclosure of the carrying amount of a liability for asset retirement obligations.
Schedule of Change in Asset Retirement Obligation textTabular disclosure of the changes in carrying amount of a liability for asset retirement obligations, for changes such as new obligations, changes in estimates of existing obligations, spending on existing obligations, property dispositions, and foreign currency translation.
Asset Retirement Obligation, Current, Ending Balance$instantcreditCurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Asset Retirement Obligations, Noncurrent text
Asset Retirement Obligation, Ending Balance$instantcreditThe carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Asset Retirement Obligation, Ending Balance$instantcreditThe carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Asset Retirement Obligation, Liabilities Incurred$durationcreditAmount of asset retirement obligations incurred during the period.
Asset Retirement Obligation, Liabilities Settled$durationdebitAmount of asset retirement obligations settled, or otherwise disposed of, during the period. This may include asset retirement obligations transferred to third parties associated with the sale of a long-lived asset.
Asset Retirement Obligation, Accretion Expense$durationdebitAmount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.
Asset Retirement Obligation, Revision of Estimate$durationcreditAmount of increase (decrease) in the asset retirement obligation from changes in the amount or timing of the estimated cash flows associated with the settlement of the obligation.
Asset Retirement Obligation, Foreign Currency Translation Gain (Loss)$durationcreditAmount of foreign currency translation gain (loss) which decreases (increases) asset retirement obligations.
Asset Retirement Obligation, Period Increase (Decrease), Total$durationAmount of increase (decrease) in asset retirement obligations.

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