ARO Solution

FCS offers asset retirement obligations (ARO) accounting in two software applications: EZ ARO, for ARO accounting only, and EZLease for combined lease & ARO accounting. Either one complies with the requirements of FAS 143/ASC 410 for U.S. GAAP, IAS 37 for IFRS (international) accounting.



Features of the FCS ARO solution include:


    • Multiple AROs per lease/property
    • AROs for owned assets
    • Varying probability estimates (for obligations of uncertain requirement or uncertain cost)
    • Start and end date defined by individual ARO, not by lease/property
    • Inflation-based calculation of future cost to satisfy ARO
    • Any number of layers for an ARO to reflect changes in estimates at different dates
    • Revision of inflation estimate by lease/property or by group
    • Present-valued calculation of initial ARO and accretion during life
    • Recalculation when estimates of cost or termination date change
    • Delayed booking with catch-up accounting
    • Early terminations and transfers
    • For IFRS users: automatic recalculation of ARO when credit-adjusted risk-free rate changes (table-driven, with optionally varying rates for different groups of leases/properties)
    • Upload additions and changes from spreadsheet
    • Determination of when ARO requirements compel exercise of lease options due to economic penalty concept (EZLease only)
    • Reports (these can be output to spreadsheet files for convenient transfer to other systems):
      • Accretion/depreciation tables (by lease/property or by individual ARO)
      • Roll forward for a fiscal period (by lease/property or by individual ARO)
      • Income statement and balance sheet activity
      • Journal entries (with account numbers for G/L upload)
      • Notice dates (reminders)
      • Current values (net asset, liability, inflation-adjusted cost)
      • Listing of all input data

    Test out our ARO reporting in the trial version of either EZ ARO or EZLease (lessee version).



  Standard Edition: Unlimited number of properties and databases: $4495 for a single-computer license. Additional seat licenses available for $1500 each.

SQL Server connection: $3000.


  Lite Edition: One database, priced by maximum number of properties and AROs:

10 properties/50 AROs: $295
20 properties/100 AROs: $595
30 properties/150 AROs: $895
50 properties/250 AROs: $1295
100 properties/500 AROs: $2495

(The Lite Edition allows selecting properties for reporting subgroups only based on the beginning characters of the property number; report periods can be full months, quarters, years, or 28 or 35 days, not variable lengths, but can start any day. Printed manual for 50- or 100-property editions; PDF manual provided for all.)

If you want both lease and ARO accounting, see our EZLease product page.


What You'll Get:

 Comprehensive manual describing both the FAS 143 and IAS 37 standards and usage of EZ ARO

 Free (toll call) technical support, for both program usage and ARO accounting assistance

 Program updates are provided for one full year after purchase


Ongoing support contracts are available



Ready to Order? 

Choose the option most convenient for you: 


  Order online

 Send us an order form

 Call (203) 652-1375


Sales tax extra in CT and PA. International orders may have additional taxes and duties; all prices in US dollars.

EZ ARO can be purchased by check, money order, or credit card (MasterCard, Visa, or Discover); purchase orders accepted (for purchases of $1,000 or more)



Return to FCS home page for more information on how we can help you with your lease & ARO accounting needs.



Test out our ARO reporting in the trial version of either EZLease or EZ ARO


Download Here