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An Asset Retirement Obligation (ARO) is reported on the Balance Sheet O at zero because the future value can not be determined. O as an

An Asset Retirement Obligation (ARO) is reported on the Balance Sheet O at zero because the future value can not be determined. O as an asset at the fair value of the legal obligation. as a liability at the same cost as the asset acquired. O as a liability at the fair value of the legal obligation.

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