This excerpt taken from the DYN 10-K filed Feb 28, 2008.
Accounting for Asset Retirement Obligations
Under the provisions of SFAS No. 143, Asset Retirement Obligations (SFAS No. 143), and FIN No. 47 Accounting for Conditional Asset Retirements (FIN No. 47), we are required to record the present value of the future obligations to retire tangible, long-lived assets on our consolidated balance sheets as liabilities when the liability is incurred. Significant judgment is involved in estimating our future cash flows associated with such obligations, as well as the ultimate timing of the cash flows. If our estimates for the amount or timing of the cash flows change, the change may have a material impact on our results of operations.
Please read Note 2Summary of Significant Accounting PoliciesAsset Retirement Obligations for further discussion of our accounting for AROs.