From the FASB Codification:

1. During the life of the long-term asset that has restoration costs, if there is new information that changes the initial measurement of the ARO, how should a company account for the change in the ARO?

2.Why is interest capitalized during the construction period for assets built for a companys own use? Why is interest considered to be part of the costs necessary to get the asset ready for its intended use?

3.Why is interest not capitalized on inventories?