Provisions created due to the obligation to restore the surface used for mining under the Federal Mining Act (BBergG) are a theoretically complex and practically significant balance sheet item, which has not yet been subjected to in-depth scientific investigation. Stefan Bergs presents the legal foundations of the mining operator's obligation to restore the surface, specifically in the context of lignite mining, and delineates the scope of fulfillment for individual restoration measures. He then engages in a detailed discussion of the assessment of the fulfillment amount and illustrates the connection to the creation of provisions.