What FASB codification standard talks about a transfer liability.

Identify at least two researchable questions for each of the following issues:

Coal, Inc. has paid $10 million to a waste disposal company to clean a site originally contaminated by Coal, Inc. through its operations and to assume its environmental liability (currently recorded as an $10 million liability on Coal's financial statements). State regulators have signed off on the liability transfer and now look to the waste

disposal company as the responsible party for the cleanup.