The ARO is initially set up as in Example 3 (owned asset). On May 1, 2015, the expected settlement date is changed to July 14, 2048 (5 years earlier). Change the ARO Booking date to May 1, 2015, and the End Date to July 14, 2048; click Save ARO Item and choose Revise. A revision is created. The new Net ARO is 3,668.62.