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Shale gas extraction using hydraulic fracturing falls within which of the five themes?
Asset Retirement Costs
Obligations and expenses associated with the removal and disposal of a long-term asset from service.
Expected Retirement Costs
Projected expenses related to retiring assets, such as decommissioning costs or asset disposals.
Disposal Costs
Expenses directly related to the removal or disposal of an asset, including environmental cleanup, dismantling, and legal fees.
Land Account
An account in the ledger that represents the cost of land owned by a business.
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