Datasets:

tensorust
/

sec-aro-ledger-sample

+---
+license: other
+license_name: tensorust-sample-license
+license_link: https://tensorust.com/datasets/sec-aro-ledger/
+pretty_name: "Asset Retirement Obligation Ledger (free sample)"
+language:
+- en
+tags:
+- tensorust
+- sample
+- public-company-liabilities
+- government-data
+- finance
+size_categories:
+- n<1K
+configs:
+- config_name: sample
+  data_files:
+  - split: train
+    path: sample.csv
+- config_name: summary
+  data_files:
+  - split: train
+    path: summary_by_location.csv
+---
+# Asset Retirement Obligation Ledger: free sample (Tensorust LLC)
+497 public companies' asset retirement obligations, $244.0B of booked cleanup and decommissioning liability, with growth, share of assets and cash settled each year.
+**Headline:** Asset retirement obligations are the booked cost of plugging wells, decommissioning plants, closing mines and restoring sites, a liability that grows every year it is not settled.
+This repository is a **free teaser**, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has **497 rows** and is sold by Tensorust LLC: **[https://tensorust.com/datasets/sec-aro-ledger/](https://tensorust.com/datasets/sec-aro-ledger/)**.
+## Files here
+| file | what it is |
+|---|---|
+| `sample.csv` | 25 rows of the full file (the same sample shown on tensorust.com) |
+| `summary_by_location.csv` | row counts and totals by location across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
+## Summary by location (largest groups)
+| Location | rows | Asset retirement obligations, latest (USD) |
+|---|---|---|
+| US-TX | 108 | 71,292,593,268 |
+| US-CA | 43 | 25,728,553,770 |
+| Other (groups under 3 rows) | 37 | 4,458,452,908 |
+| US-NY | 30 | 3,179,771,344 |
+| US-CO | 21 | 9,037,455,000 |
+| US-MA | 20 | 4,664,703,780 |
+| US-PA | 19 | 3,754,669,000 |
+| US-OK | 15 | 3,626,225,001 |
+| US-OH | 14 | 8,794,339,236 |
+| US-TN | 13 | 10,137,101,254 |
+| US-VA | 12 | 9,309,081,289 |
+| US-IL | 12 | 2,309,380,000 |
+| TOTAL | 497 | 244,033,907,396 |
+Full table: `summary_by_location.csv`.
+## What the full file has
+- 497 rows
+- Key fields: cik, ticker, company, location, sic, industry, latest_period_end, aro_latest_usd, aro_basis, aro_1y_prior_usd
+- Parquet and CSV, a README with sources, method and limits, and the build script
+- Free 25-row sample (no personal contact data)
+Coverage: 497 SEC registrants that tag an asset retirement obligation in XBRL with a balance dated June 30, 2024 or later, 2019 onward history. SEC XBRL frames fetched Nov 6 2026; balances are each company's latest reported quarter end; built Nov 6 2026.
+### Columns in the full file
+| column | meaning |
+|---|---|
+| `cik` | SEC CIK |
+| `ticker` | Ticker (Tensorust ontology SEC ticker table) |
+| `company` | Registrant name |
+| `location` | SEC business location code |
+| `sic` | SIC code |
+| `industry` | SEC SIC description |
+| `latest_period_end` | Latest quarter end with an ARO balance |
+| `aro_latest_usd` | Latest ARO balance, USD |
+| `aro_basis` | XBRL tag the balance came from |
+| `aro_1y_prior_usd` | Balance at the same quarter one year earlier (within 100 days) |
+| `aro_change_1y_usd` | One-year change, USD |
+| `aro_growth_1y_pct` | One-year growth, percent |
+| `aro_3y_prior_usd` | Balance three years earlier |
+| `aro_5y_prior_usd` | Balance five years earlier |
+| `aro_cagr_5y_pct` | Five-year compound annual growth, percent |
+| `aro_first_period_end` | Earliest balance date in the 2019+ window |
+| `aro_first_usd` | Earliest balance in the 2019+ window |
+| `total_assets_usd` | Total assets at the latest period |
+| `aro_pct_of_assets` | ARO as a percent of total assets |
+| `accretion_expense_latest_fy_usd` | Accretion expense, latest calendar-year frame |
+| `new_obligations_incurred_latest_fy_usd` | New obligations incurred, latest calendar-year frame |
+| `obligations_settled_latest_fy_usd` | Obligations settled (cash out), latest calendar-year frame |
+| `quarters_reported` | Number of quarter-end balances found |
+| `flags` | ARO up 25%+ in a year; ARO 5%+ of assets; settling 5%+ a year; ARO of $1B or more |
+## Get the full file
+| tier | price | includes |
+|---|---|---|
+| ARO ledger file | $1,500 | All 497 companies with ARO balances, history, growth, share of assets, roll-forward lines and flags. |
+| Quarterly refresh | $6,000 a year | Rebuilt after each 10-Q and 10-K season, with companies whose AROs jump 25 percent or settle 5 percent or more in a year flagged. |
+| Contractor BD license | $18,000 a year | Quarterly refresh, subsidiary registrants mapped to parents, history back to 2009 on request, and internal use across sales and estimating teams. |
+Email **mattbusel@tensorust.com** with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: [https://tensorust.com/datasets/sec-aro-ledger/](https://tensorust.com/datasets/sec-aro-ledger/). All datasets: https://tensorust.com/datasets/
+## Method and limits
+For each company and quarter end the balance is the AssetRetirementObligation tag where present, else noncurrent plus current. Frames place each filing in the calendar quarter closest to its period end, so non-calendar fiscal years are covered. Only companies with a balance dated June 30, 2024 or later are kept. A no-ticker row whose balance is within 1 percent of a listed company's balance within 120 days is dropped as a combined-filing echo. Roll-forward lines use the latest calendar-year frame where the company tags them.
+Not a site-level list of wells, plants or mines; it is the company-level balance sheet number. Not every company with decommissioning duties: companies that do not tag an ARO in XBRL or fold it into other liabilities are missing, and private companies are not covered. AROs are discounted present values, not undiscounted cost estimates.
+## Sources
+- SEC XBRL frames API, https://data.sec.gov/api/xbrl/frames/ (us-gaap AssetRetirementObligation, AssetRetirementObligationsNoncurrent, AssetRetirementObligationCurrent, roll-forward concepts and Assets), every calendar-quarter instant frame from CY2019Q1I to the latest available
+- SEC submissions API for SIC industry codes, https://data.sec.gov/submissions/
+- Tensorust Ontology SEC ticker table
+## License
+The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/sec-aro-ledger/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
+Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

sample.csv ADDED Viewed

	@@ -0,0 +1,26 @@

+cik,ticker,company,location,sic,industry,latest_period_end,aro_latest_usd,aro_basis,aro_1y_prior_usd,aro_change_1y_usd,aro_growth_1y_pct,aro_3y_prior_usd,aro_5y_prior_usd,aro_cagr_5y_pct,aro_first_period_end,aro_first_usd,total_assets_usd,aro_pct_of_assets,accretion_expense_latest_fy_usd,new_obligations_incurred_latest_fy_usd,obligations_settled_latest_fy_usd,quarters_reported,flags
+93410,CVX,CHEVRON CORP,US-TX,2911,Petroleum Refining,2025-12-31,14988000000.0,AssetRetirementObligation,12667000000.0,2321000000.0,18.32,12701000000.0,13616000000.0,1.94,2019-12-31,12832000000.0,324012000000.0,4.63,617000000.0,186000000.0,1109000000.0,10,Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+34088,,EXXON MOBIL CORP,US-TX,2911,Petroleum Refining,2025-12-31,12518000000.0,AssetRetirementObligation,12032000000.0,486000000.0,4.04,10491000000.0,11247000000.0,2.16,2019-12-31,11280000000.0,448980000000.0,2.79,623000000.0,539000000.0,1289000000.0,7,Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+1326160,DUK,Duke Energy CORP,US-NC,4931,Electric & Other Services Combined,2026-03-31,9610000000.0,Noncurrent+Current,9993000000.0,-383000000.0,-3.83,12719000000.0,13008000000.0,-5.88,2019-03-31,13035000000.0,198048000000.0,4.85,474000000.0,18000000.0,584000000.0,29,Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+92122,SO,SOUTHERN CO,US-GA,4911,Electric Services,2026-03-31,9566000000.0,Noncurrent+Current,9893000000.0,-327000000.0,-3.31,10918000000.0,10685000000.0,-2.19,2019-03-31,9428000000.0,157031000000.0,6.09,393000000.0,6000000.0,634000000.0,29,ARO is 5%+ of total assets; Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+1376986,TVE,Tennessee Valley Authority,US-TN,4911,Electric Services,2026-06-30,9535000000.0,AssetRetirementObligation,10924000000.0,-1389000000.0,-12.72,7122000000.0,6952000000.0,6.52,2019-03-31,4977000000.0,61644000000.0,15.47,,3136000000.0,270000000.0,30,ARO is 5%+ of total assets; ARO of $1B or more
+17797,,"DUKE ENERGY PROGRESS, LLC.",US-NC,4931,Electric & Other Services Combined,2026-09-30,9332000000.0,AssetRetirementObligation,,,,,,,2025-12-31,9625000000.0,203863000000.0,4.58,,,,3,ARO of $1B or more
+1163165,COP,CONOCOPHILLIPS,US-TX,2911,Petroleum Refining,2025-12-31,8364000000.0,AssetRetirementObligation,8215000000.0,149000000.0,1.81,6380000000.0,5573000000.0,8.46,2019-12-31,6206000000.0,121939000000.0,6.86,366000000.0,162000000.0,186000000.0,7,ARO is 5%+ of total assets; ARO of $1B or more
+715957,D,"DOMINION ENERGY, INC",US-VA,4911,Electric Services,2025-12-31,7587000000.0,AssetRetirementObligation,7426000000.0,161000000.0,2.17,5427000000.0,5221000000.0,7.76,2019-03-31,4985000000.0,115857000000.0,6.55,329000000.0,252000000.0,351000000.0,12,ARO is 5%+ of total assets; ARO of $1B or more
+1164727,NEM,NEWMONT Corp /DE/,US-CO,1040,Gold and Silver Ores,2026-09-30,6310000000.0,AssetRetirementObligation,6809000000.0,-499000000.0,-7.33,6822000000.0,3812000000.0,10.61,2019-03-31,2337000000.0,58183000000.0,10.85,307000000.0,,,31,ARO is 5%+ of total assets; ARO of $1B or more
+75488,PCG-PA,PACIFIC GAS & ELECTRIC Co,US-CA,4931,Electric & Other Services Combined,2026-09-30,5654000000.0,Noncurrent+Current,,,,,,,2025-12-31,5439000000.0,147295000000.0,3.84,,,,2,ARO of $1B or more
+1004980,PCG,PG&E Corp,US-CA,4931,Electric & Other Services Combined,2026-06-30,5581000000.0,Noncurrent+Current,5499000000.0,82000000.0,1.49,5971000000.0,6554000000.0,-3.16,2019-03-31,6055000000.0,145076000000.0,3.85,290000000.0,0.0,21000000.0,30,ARO of $1B or more
+7323,EAI,"ENTERGY ARKANSAS, LLC",US-LA,4911,Electric Services,2026-09-30,5120495000.0,Noncurrent+Current,,,,,,,2025-12-31,4947530000.0,81855495000.0,6.26,,,,3,ARO is 5%+ of total assets; ARO of $1B or more
+65984,ETR,ENTERGY CORP /DE/,US-LA,4911,Electric Services,2026-03-31,5004090000.0,Noncurrent+Current,4765021000.0,239069000.0,5.02,4325106000.0,6528450000.0,-5.18,2019-03-31,6577180000.0,75804140000.0,6.6,243100000.0,41100000.0,707800000.0,29,ARO is 5%+ of total assets; Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+28385,,DTE Electric Co,US-MI,4911,Electric Services,2026-09-30,4727000000.0,Noncurrent+Current,,,,,,,2025-12-31,4469000000.0,57594000000.0,8.21,,,,3,ARO is 5%+ of total assets; ARO of $1B or more
+936340,DTE,DTE ENERGY CO,US-MI,4911,Electric Services,2026-03-31,4536000000.0,Noncurrent+Current,4119000000.0,417000000.0,10.12,3509000000.0,2879000000.0,9.52,2019-03-31,2500000000.0,55108000000.0,8.23,239000000.0,32000000.0,10000000.0,29,ARO is 5%+ of total assets; ARO of $1B or more
+1692819,VST,Vistra Corp.,US-TX,4911,Electric Services,2026-06-30,4269000000.0,AssetRetirementObligation,4099000000.0,170000000.0,4.15,2453000000.0,2449000000.0,11.76,2019-03-31,2370000000.0,42603000000.0,10.02,194000000.0,,96000000.0,30,ARO is 5%+ of total assets; ARO of $1B or more
+797468,OXY,OCCIDENTAL PETROLEUM CORP /DE/,US-TX,1311,Crude Petroleum & Natural Gas,2026-06-30,4056000000.0,Noncurrent+Current,3825000000.0,231000000.0,6.04,3667000000.0,3949000000.0,0.54,2019-03-31,1430000000.0,80358000000.0,5.05,212000000.0,138000000.0,536000000.0,30,ARO is 5%+ of total assets; Settling 5%+ of ARO a year (active decommissioning); ARO of $1B or more
+37634,,FLORIDA POWER & LIGHT CO,US-FL,4911,Electric Services,2026-09-30,3939000000.0,Noncurrent+Current,,,,,,,2025-12-31,3669000000.0,245052000000.0,1.61,,,,3,ARO of $1B or more
+86521,,SAN DIEGO GAS & ELECTRIC CO,US-CA,4931,Electric & Other Services Combined,2026-09-30,3876000000.0,Noncurrent+Current,,,,,,,2025-12-31,3743000000.0,118024000000.0,3.28,,,,2,ARO of $1B or more
+92487,,SOUTHWESTERN ELECTRIC POWER CO,US-OH,4911,Electric Services,2026-09-30,3825000000.0,AssetRetirementObligation,,,,,,,2025-12-31,3712000000.0,125695000000.0,3.04,,,,2,ARO of $1B or more
+1032208,SRE,SEMPRA,US-CA,4932,Gas & Other Services Combined,2026-03-31,3773000000.0,Noncurrent+Current,3751000000.0,22000000.0,0.59,3564000000.0,3121000000.0,3.87,2019-03-31,2795000000.0,113518000000.0,3.32,164000000.0,10000000.0,58000000.0,29,ARO of $1B or more
+753308,NEE,NEXTERA ENERGY INC,US-FL,4911,Electric Services,2026-03-31,3730000000.0,Noncurrent+Current,3708000000.0,22000000.0,0.59,3285000000.0,2902000000.0,5.15,2019-03-31,3350000000.0,221424000000.0,1.68,177000000.0,102000000.0,53000000.0,29,ARO of $1B or more
+4904,AEP,AMERICAN ELECTRIC POWER CO INC,US-OH,4911,Electric Services,2026-03-31,3607000000.0,Noncurrent+Current,3551600000.0,55400000.0,1.56,2877500000.0,2483700000.0,7.75,2019-03-31,2317300000.0,117776000000.0,3.06,170000000.0,45000000.0,103000000.0,29,ARO of $1B or more
+823768,WM,WASTE MANAGEMENT INC,US-TX,4953,Refuse Systems,2026-09-30,3366000000.0,AssetRetirementObligation,,,,,,,2025-12-31,3305000000.0,46519000000.0,7.24,,,,2,ARO is 5%+ of total assets; ARO of $1B or more
+72903,XEL,XCEL ENERGY INC,US-MN,4931,Electric & Other Services Combined,2026-09-30,3330000000.0,Noncurrent+Current,3853000000.0,-523000000.0,-13.57,3332000000.0,3094000000.0,1.48,2019-03-31,2599000000.0,90717000000.0,3.67,178000000.0,16000000.0,6000000.0,31,ARO of $1B or more

summary_by_location.csv ADDED Viewed

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+Location,rows,"Asset retirement obligations, latest (USD)"
+US-TX,108,71292593268
+US-CA,43,25728553770
+Other (groups under 3 rows),37,4458452908
+US-NY,30,3179771344
+US-CO,21,9037455000
+US-MA,20,4664703780
+US-PA,19,3754669000
+US-OK,15,3626225001
+US-OH,14,8794339236
+US-TN,13,10137101254
+US-VA,12,9309081289
+US-IL,12,2309380000
+US-FL,10,10803202935
+US-AZ,10,4448464800
+US-NJ,10,1999459000
+US-GA,9,10969961000
+US-MO,9,6459013000
+US-LA,8,10936117304
+US-ID,8,266009035
+US-DE,8,119294000
+US-NC,7,19418402000
+US-MI,7,11166000000
+CA-ON,7,216674553
+US-WA,6,1961600000
+US-NV,6,166048021
+US-MN,5,3630749000
+US-WI,5,1629110000
+-,5,45141686
+CA-BC,5,11668683
+US-AL,4,1474688000
+US-CT,4,888326000
+US-AR,4,140021000
+JP-,4,3873513
+US-ND,3,525632740
+IE-,3,370400000
+US-IN,3,82763536
+CA-,3,8961740
+TOTAL,497,244033907396