What is the word? company, required, accounting

Makavelim3

What is the word for FSA when say a mining company uses a piece of land, and then is required to replenish the land to the condition it was in after it is finished mining there.

This accounting word has slipped my mind.

eagles_dare13

replenish? are you talking about the word depletion, but that is not what you described.

homie

Depletion, like depreciation, but for mining/timber companies correct?

orang3eph

Are you guy's talking about

ARO - Asset Retirement Obligations

kasinkei

the bird's the word

dmar

don't you know about the bird?

I think CareerThruCFA is right, its ARO

sgupta0827

Thanks yall!