Luecke Randall W, Reinstein Alan
School of Business, Wayne State University, Detroit, USA.
Healthc Financ Manage. 2003 Apr;57(4):84-90.
Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations.
《财务会计准则公告》（SFAS）第143号要求各组织在承担资产弃置义务时确认一项负债——即使该义务在资产计划弃置时间之前很久就已产生。例如，各组织必须确认与携带危险材料法定义务的医疗设备处置相关的未来成本。
