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1 asset retirement obligation
сокр. ARO учет обязательства по выбытию активов; обязательства, связанные с выбытием активов (правовые и контрактные обязательства фирмы, связанные с возможным выбытием основных средств, например в случае закрытия горнодобывающей шахты)See:Англо-русский экономический словарь > asset retirement obligation
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2 asset retirement costs
сокр. ARC учет затраты по выбытию активов*; затраты, связанные с выбытием активов* (величина затрат, связанных с выполнением юридических и контрактных обязательств, связанных с возможным выбытием капитальных активов; пересчитывается ежегодно в соответствии с текущей стоимостью)See:Англо-русский экономический словарь > asset retirement costs
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3 ARO
См. также в других словарях:
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