Providing assurance that an entity will be able to satisfy its asset retirement obligation does not sat isfy or extinguish the related liability. Methods of providing assurance include surety bonds, insurance policies, letters of credit, guarantees by other entities, and establishment of trust funds or identification of other assets dedicated to satisfy the asset retirement obligation. Setting assets aside to satisfy an asset retirement obligation does not satisfy the criteria for offsetting the assets and the liability on the balance sheet. For a previously recognized asset retirement obligation, changes in funding and assurance provisions have no effect on the measurement of that liability. Costs associated with complying with funding or assurance provisions are accounted for separately from the asset retirement obligation. What does that mean ? :/