1.
Healthc Financ Manage
; 62(11): 110-2, 114, 116, 2008 Nov.
Artigo
em Inglês
| MEDLINE
| ID: mdl-18990844
RESUMO
FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.