. ppg 2019s asset retirement obligations are primarily associated with closure of certain assets used in the chemicals manufacturing process . as of dec . 31 , 2006 and 2005 the accrued asset retirement obligation was $ 10 million and as of dec . 31 , 2004 it was $ 9 million . in march 2005 , the fasb issued fasb interpretation ( 201cfin 201d ) no . 47 , 201caccounting for conditional asset retirement obligations , an interpretation of fasb statement no . 143 201d . fin no