You decide to get into the oil and gas business after graduation. You purchase a large tract of land in North Dakota to search for these natural resources. However, as part of the land purchase and in order to begin extraction, you agree with the state of North Dakota to return the land back to its original appearance once you are done extracting. Find and interpret ASC guidance for how to account for this circumstance. (You may need to cite more than one paragraph.)

NOT SURE IF THE ANSWER I FOUND ON CHEGG RELATE TO THE QUESTION. ALSO PLEASE SHOW ME WHERE I CAN FIND THE ASC GUIDANCE FOR THIS QUESTION