250.1702—When do I accrue decommissioning obligations?
You accrue decommissioning obligations when you do any of the following:
(d)
Are or become a lessee or the owner of operating rights of a lease on which there is a well that has not been permanently plugged according to this subpart, a platform, a lease term pipeline, or other facility, or an obstruction;
(e)
Are or become the holder of a pipeline right-of-way on which there is a pipeline, platform, or other facility, or an obstruction; or