A company acquires a manufacturing facility in which it will produce toxic chemicals. The cost of the facility (exclusive of the underlying land) is $ 25 million and it is expected to provide a 10-year useful life, after which time the company will demolish the building and restore the underlying land. The cost of this restoration and cleanup is estimated to be $3 million at that time. The facility will be amortized on a straight-line basis. The company’s discount rate associated with this obligation is 6.25 percent. The total expense that will be recorded in the first year associated with the asset retirement obligation on this property is closest to:（）
A. $163618.
B. $224945.
C. $265880.
参考答案：C
解析：
[分析]： 清理成本的现值为3000000/(1+6.25%)10=1636183美元。相应地，该厂商将把上述1636183美元的清理成本作为设备成本的一部分，从而资产报废义务(ARO)所对应的负债为1636183美元。资产销毁成本将按照与资产相同的会计处理方法(期限为10年，直线折旧法)进行摊销。费用增长额表示资产报废义务(AR0)负债的变动金额也将相应上升。
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