Accounting assessment obligations dismantling, liquidation of fixed assets, environmental restoration

The article discusses the procedure for assessing and reflecting in accounting the estimated liability for dismantling, liquidation of fixed assets, restoration of the environment in the future in accordance with the requirements of regulatory legal acts on accounting. The validity of the assessment of the created obligation is documented. The estimated liability is included in the initial cost of an item of property, plant and equipment at discounted value, if such a possibility is provided by the accounting policy of the organization.