1. The company’s controller is questioning whether this liability for asbestos disposal is even necessary at all. He argues that asbestos must only be remediating but if it is disturbed (i.e., such as through renovations), and points out that the company does not have any immediate plans to renovate the building. Please respond to this question using ASC Authoritative Guidance. Specifically, answer the controller's question “is a liability even necessary if the company plans for disposal or renovation of this building are uncertain”?