Asset Retirement Obligations

12 Months Ended

Dec. 31, 2021

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

19. Asset Retirement Obligations

U. S. Steel’s asset retirement obligations (AROs) primarily relate to mine, landfill closure and post-closure costs. The following table reflects changes in the carrying values of AROs for the years ended December 31, 2021 and 2020:

	December 31,
(In millions)	2021		2020
Balance at beginning of year	$	60	$	58
Additional obligations incurred	3		5
Obligations settled	(7)		(7)
Change in estimate of obligations	(1)		—
Foreign currency translation effects	(1)		1
Accretion expense	12		3
Balance at end of period	$	66	$	60

Certain AROs related to disposal costs of the majority of fixed assets at our integrated steel facilities have not been recorded because they have an indeterminate settlement date. These AROs will be initially recognized in the period in which sufficient information exists to estimate their fair value.