The turbine is designed to operate efficiently for a span of approximately 25 years. After reaching the end of its operational life, it will require a decommissioning process to safely dismantle and dispose of its components. It is estimated that this decommissioning will incur costs around $62,300, which includes expenses for labour, equipment, and proper waste management practices to ensure environmental safety (Bobbin Family Adventure Farms Ltd., 2011). Analysis Dr. Turbine 62,300 Cr. Asset Retirement Obligation 62,300