Consideration of asset retirement obligations can radically change how much an oil and gas property is worth, and for the large majority of wells in North America, the end of field life is within the planning horizon. This webinar examines closely how the first principles and stated guidelines of professional standards from SPE, SPEE, and the SEC apply to decommissioning costs in reserves and economics evaluations. The nature and importance of the topic make this 60-minute webinar and discussion suitable for professional ethics credit.