This excerpt taken from the AKS 10-K filed Mar 2, 2006.
11. Asset Retirement Obligations
On December 31, 2005, the date of adoption of FASB Interpretation No. 47, Accounting for Conditional Asset Retirement Obligations (FIN 47), the Company recorded asset retirement obligations (AROs) of $2.4 which included accumulated depreciation of $0.4 associated with the recorded long-lived asset at the time of adoption. The resulting cumulative effect of adopting this statement was $1.5, net of tax of $0.9.
The following table reflects the pro forma impacts of changes in the carrying values of AROs for the year ended December 31, 2005, 2004 and 2003 as if FIN 47 had been adopted on January 1, 2003.