Tara Rodden Robinson, PhD, was an instructor and Postdoctoral Fellow in Genetics in the Department of Biological Sciences at Auburn University. CISSP domain 1: Security and risk management - Infosec Resources The method used to account for AROs during construction should be based on the individual facts and circumstances. Specific quantifiable results are easier to communicate to executives and senior-level management. For example, if there are only two possible outcomes, then you can assume that each outcome comes with a 50% probability of happening. ","hasArticle":false,"_links":{"self":"https://dummies-api.dummies.com/v2/authors/9180"}}],"primaryCategoryTaxonomy":{"categoryId":33777,"title":"CISSP","slug":"cissp","_links":{"self":"https://dummies-api.dummies.com/v2/categories/33777"}},"secondaryCategoryTaxonomy":{"categoryId":0,"title":null,"slug":null,"_links":null},"tertiaryCategoryTaxonomy":{"categoryId":0,"title":null,"slug":null,"_links":null},"trendingArticles":null,"inThisArticle":[{"label":"Qualitative risk analysis","target":"#tab1"},{"label":"Quantitative risk analysis","target":"#tab2"},{"label":"Hybrid risk analysis","target":"#tab3"}],"relatedArticles":{"fromBook":[],"fromCategory":[{"articleId":254899,"title":"Assess and Mitigate Vulnerabilities in Embedded Devices","slug":"assess-mitigate-vulnerabilities-embedded-devices","categoryList":["academics-the-arts","study-skills-test-prep","cissp"],"_links":{"self":"https://dummies-api.dummies.com/v2/articles/254899"}},{"articleId":254896,"title":"Assess and Mitigate Vulnerabilities in Mobile Systems","slug":"assess-mitigate-vulnerabilities-mobile-systems","categoryList":["academics-the-arts","study-skills-test-prep","cissp"],"_links":{"self":"https://dummies-api.dummies.com/v2/articles/254896"}},{"articleId":254893,"title":"Assess and Mitigate Vulnerabilities in Web-Based Systems","slug":"assess-mitigate-vulnerabilities-web-based-systems","categoryList":["academics-the-arts","study-skills-test-prep","cissp"],"_links":{"self":"https://dummies-api.dummies.com/v2/articles/254893"}},{"articleId":254889,"title":"Assess and Mitigate the Vulnerabilities of Security Architectures, Designs, and Solution Elements","slug":"assess-mitigate-vulnerabilities-security-architectures-designs-solution-elements","categoryList":["academics-the-arts","study-skills-test-prep","cissp"],"_links":{"self":"https://dummies-api.dummies.com/v2/articles/254889"}},{"articleId":254885,"title":"Computer Architecture and the CISSP Exam","slug":"computer-architecture-cissp-exam","categoryList":["academics-the-arts","study-skills-test-prep","cissp"],"_links":{"self":"https://dummies-api.dummies.com/v2/articles/254885"}}]},"hasRelatedBookFromSearch":true,"relatedBook":{"bookId":282228,"slug":"genetics-for-dummies-3rd-edition-2","isbn":"9781119633037","categoryList":["academics-the-arts","science","genetics"],"amazon":{"default":"https://www.amazon.com/gp/product/1119633036/ref=as_li_tl?ie=UTF8&tag=wiley01-20","ca":"https://www.amazon.ca/gp/product/1119633036/ref=as_li_tl?ie=UTF8&tag=wiley01-20","indigo_ca":"http://www.tkqlhce.com/click-9208661-13710633?url=https://www.chapters.indigo.ca/en-ca/books/product/1119633036-item.html&cjsku=978111945484","gb":"https://www.amazon.co.uk/gp/product/1119633036/ref=as_li_tl?ie=UTF8&tag=wiley01-20","de":"https://www.amazon.de/gp/product/1119633036/ref=as_li_tl?ie=UTF8&tag=wiley01-20"},"image":{"src":"https://catalogimages.wiley.com/images/db/jimages/9781119633037.jpg","width":250,"height":350},"title":"Genetics For Dummies","testBankPinActivationLink":"","bookOutOfPrint":true,"authorsInfo":"\n
Tara Rodden Robinson, PhD, was an instructor and Postdoctoral Fellow in Genetics in the Department of Biological Sciences at Auburn University. However, the life of the plant and the timing of the asset retirement may differ. Changes resulting from the passage of time should be recognized as an increase in the carrying amount of the liability (i.e., accretion of the ARO), with a corresponding expense recognized as a period cost classified in the operating section of the income statement. When using a quantitative assessment, you typically speak about Risk Probability and percentage. However, the owner may replace the poles periodically for a number of operational reasons. However, we are aware of industry practice for regulated power and utility whereby the carrying amount of the underlying asset to which the ARC relates is not reduced in this scenario (i.e., the ARC and underlying asset are not viewed as a single unit of account). If there is a demonstrated history of technological improvements that have impacted the cost of performing the required retirement activities, and there is a reasonable basis to expect that third parties would include future cost savings due to expected technological improvements in their estimates, then we believe that these advances in technology should be incorporated into the estimated cash flows. In this scenario, the obligation cannot be avoided through sale of the building, as the prospective buyer will either require the seller toremove the asbestos prior to sale or will factor the cost of asbestos management and abatement into the buildings purchase price. Although the entity may decide not to remove the poles from the ground or may decide to reuse the poles and thereby defer settlement of the obligation, the ability to defer settlement does not relieve the entity of the obligation. Therefore, at the date of purchase, the entity is able to estimate the fair value of the liability for the required disposal procedures using an expected present value technique. Risk management in the cloud is based on the shared responsibilities model. \"https://sb\" : \"http://b\") + \".scorecardresearch.com/beacon.js\";el.parentNode.insertBefore(s, el);})();\r\n","enabled":true},{"pages":["all"],"location":"footer","script":"\r\n
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