| Asset retirement obligations: a reporting concern for healthcare facilities. | |
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MedLine Citation:
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PMID: 18990844 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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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. |
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Authors:
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Gary G Berg; Paul E Bayes; Robert G Morgan |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Healthcare financial management : journal of the Healthcare Financial Management Association Volume: 62 ISSN: 0735-0732 ISO Abbreviation: Healthc Financ Manage Publication Date: 2008 Nov |
Date Detail:
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Created Date: 2008-11-10 Completed Date: 2008-12-30 Revised Date: - |
Medline Journal Info:
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Nlm Unique ID: 8215859 Medline TA: Healthc Financ Manage Country: United States |
Other Details:
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Languages: eng Pagination: 110-2, 114, 116 Citation Subset: H |
Affiliation:
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East Tennessee State University, College of Business and Technology, Johnson City, TN, USA. bergg@etsu.edu |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Accounting
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legislation & jurisprudence,
standards* Commerce / legislation & jurisprudence Cost Allocation Documentation Environmental Remediation / economics* Equipment Contamination / economics* Financial Audit Government Regulation* Guidelines as Topic* Health Facility Closure / economics*, legislation & jurisprudence Humans Liability, Legal Risk Adjustment / economics United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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