# ASC 840-10-15: Leases — Overall — 15 Scope and Scope Exceptions Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/10/#15-scope-and-scope-exceptions) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:0f9c293828e412aa9c1c9a42e9d3a98e734cb1c9711e728c19e0b3abfb88e996 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/10/#15-scope-and-scope-exceptions) SEC content: no ##### [840-10-15-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:d05997051ba5afed872258e77b27b0cb2312c1a45c33ecd0a58950be392a9114 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:1a8d804eb9b8fb7f9cec67fd42f830ebbdef903484bb5584141327e83540b3a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:90f7e86a6fdaa528a15fa8bda17a1fbf668593173a95eacd4cc0c5f93b163bb6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:b87c149ed98f92bade1d4d413fad250350877042ee077585bf7dcc9136c03f60 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7d38da9ada43f834edca2c7cf10dedb839cd300405ecb3e4f70935e4e8772549 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:55eb1656a3219d4dd8296494e6f4776df7668568d43331b8f4d1486b92ee613a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:31dc2afd7b263a781f44947e05892a8b2e4a2e6d74f2463486e3d21b85954a56 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9344b06f8a97f7afa9fa70341664a2013b905f0d6ee70e1cfa92f074e01fccbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:cfc0c330b0c5f1246410dfaf84e1100fbacb03459244904265eb263a2c21adba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:f1e8e84994ffc6b1e220bfcff83a14cb66cd6d45ed04b116518bc5ce204df951 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:179376bf8552d548488d097033e504216a95edee2966123b7f607e6ec7963e91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:44e9c8986994a036d0836098047fd6b17793bf0cbd3e452f3e90b979ab675a80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:172edcd2cea32dc6064d09d3452e50acd22896227c2115abe819f34b85f95d20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7b22a9d8c862504403fdd148a6a96a20b8b3725c4d9fd67699a8ca41bdf155af Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e82ec63de1f92f226c7952ab40266d4989a891e8077ed24918af9e68e0c8fda9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:247bf9a21696dc9c3eaa7a487150f274fb10087372fea638cdccaf722f4e719f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:48bd39d157dcc27d1b42eee51c04518f700465ef4317669608c65925eb207c04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:88521576fe4ecbb8c67b1968eaf9a1de6917eed9195d3388609406640305aa6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7dc3616528473c77bed052c45d1395ca4cdefecc9c0069a9d4ed6053ce85a0e9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:89a069e60dd97df5fe0b110c8208f41ee05510f99cb7515a9b6ee6f13dca36e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:97f8d7688c39d6cbb6bb12355bf0d9815b64c8daf27712bdddec31a20f49137c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e0ac457b6b0e3b709485c0e2e6ca1c20c3eda793cba3e976ac7577046fce4bc3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-15-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:78d6a1d2a5620d9c0e64165d764bb4ec6c2fc00278fe41970a2bfc2857fb6a2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-15-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9f65c14e9bc994de15ec530f968653deada15706c13afbf9863c6c6de2bac775 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)