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ASC 410-30-05 provides a non-authoritative overview of important environmental laws and regulations in the context of a reporting entity’s operations within the United States. This guidance is not intended to provide definitive interpretations of the environmental laws, rules, and regulations discussed. Due to the evolving global regulatory and legal landscape, reporting entities should evaluate current laws, rules, and regulations, as necessary.See ASC 410-30-05-01 through ASC 410-30-05-24 for the non-authoritative overview of environmental laws, rules, and regulations.

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