The expected costs to retire an asset are called

A) off-balance sheet financing.
B) expected retirement costs.
C) disposal costs.
D) asset retirement costs.

Asset Retirement Costs

Obligations and expenses associated with the removal and disposal of a long-term asset from service.

Expected Retirement Costs

Projected expenses related to retiring assets, such as decommissioning costs or asset disposals.

Disposal Costs

Expenses directly related to the removal or disposal of an asset, including environmental cleanup, dismantling, and legal fees.