{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/10/#25-recognition","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"840","topic_title":"Leases","subtopic":"840-10","subtopic_title":"Overall","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-10-25-1","para":"25-1","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d95a4f397d5b64b06fd13220dbfd7ecbfddcd056e583c6a18689fb2a5f47783","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-2","para":"25-2","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3b22fc5e2637cf81282f4dc2c7c8e73f6e1e083a62d1781d5d2756af28421d6","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-3","para":"25-3","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4950e1babb91459976e7786f4c3c9bbc9370a746efcd662f30e97ed62cc59245","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-4","para":"25-4","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dff3bf53eae0df7bef23d8f763548fa384c1ce5e192b78d228f2f08a1d6bf21b","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-5","para":"25-5","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8438c00470d9b77292136a4c5fd7a788513e34b1b1d709aafa498d102d07159","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-6","para":"25-6","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ab218b62339184005a6a5b6f56c18f22143e418c7e0cc2c5f5121e3c2fec2fe","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-7","para":"25-7","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b0bf27dcda90e0c9756e612d76221c12444a45f0d2d81cd4f30d6c019b8d02c","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-8","para":"25-8","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3779829b5b75ad037162b1e198c8002c4f26238d6c7f15e9f047432dc0a6462","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-9","para":"25-9","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5078d3e6a7ed36a25d9949a87eafdf89a56f374851324e5190bf1cb26ff0b5","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-10","para":"25-10","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2abde7a7eb55c97225cfa5614945d9c9b8cbb02882b65bdd5e7612dc59a71787","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-11","para":"25-11","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ebf2c23feb12aff65b39fde1b08d7496d323e0990f1e25c26fe4701996e7750","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-12","para":"25-12","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4b24b739ce69cdc72ad48058a9e4f348abdb7fbd1fc649d3a03e47e555ca7d3","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-13","para":"25-13","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df4ddc4b2af60132c65dc6cd8997132e23d79da0d969b355c9e32d7c4e3be26c","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-14","para":"25-14","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a9611be3cc074adcf1b44a9c846810d1a006ad708629ca29c00b24f74cba7a7","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-15","para":"25-15","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:492883d8da70de4a31f8c852424d4ce444248c457b3988aefa04ae55764228fb","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-16","para":"25-16","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e59b96fbfc0118fed7a96d5066213f9f3fa44b1174aa48b53f3626bf1f69ccce","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-17","para":"25-17","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:544f1e2bd164b8b7fb091eae992686f63f7802e286690e79df16a76742142bb4","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-18","para":"25-18","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1864485662dd610e7f6a3af4a3d670a8509f9772a3cc11c6da5a3b5c7d563bb","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-19","para":"25-19","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:448c2757fc877c42b48f29bc2caa304f61185e82464b90ee20592ba1b23ed9e5","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-20","para":"25-20","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b10b41b06f3f1bd3bf7a67a1584e39168c407389d6b6c960649f944d4894838","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-21","para":"25-21","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c44e34078588310cd9cdcab27ffaf04684087376d585847a70c12edbe23f9f4a","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-22","para":"25-22","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:378a5dfda552cce14db5240f7f6da9dbe6922e8e0fa45c182bcb070081f16409","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-23","para":"25-23","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:756a64f5dd0cc23dd2724746ea51bf3abc7cc2ebf0ad6b2577808bfd6e0ed6bd","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-24","para":"25-24","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4270b87aa79c9e680bdcca417470427654591a349a16473db03f3d7ebbef818","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-25","para":"25-25","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9c53912cdaa0868c1637be1e1a6cdbb46ffaba1a5cbe8d9758b3efb6e3e9c32","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-26","para":"25-26","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ad811136593c22253251f3e5d2be2e31130bb4dc33e3bd83200ac3c4dbc7992","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-27","para":"25-27","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2310337090f2e7a33b7589fa03dd51eca8ad86ba3c0b18dcb86c66bc02ddbe1f","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1ddda3e0cc973163d8f3d9c8cba5f7bd9b24040ca8dc1b5592da61b66262321","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"block":"Lessees","heading":null,"paragraphs":[{"citation":"840-10-25-28","para":"25-28","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:963fce72a3f32c9f2acdcefbe1d254c0329467dfdb780aacd5bdeecef5e8ba21","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-29","para":"25-29","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a100b15c3eb3f7d2e3bf404d9067aa1d69c237e7d1b0c8ace93b53368c84accd","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-30","para":"25-30","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6f356e71f27c0ad5ce654b14da57ececfffe1290ee2b253587dd6e4d17ba301","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-31","para":"25-31","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcbafa2f9df15550ec16c179ba53d79414b0068c9e90a95c8bcb9000daa5e901","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-32","para":"25-32","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ed511e9fa767552ed478460422df7deebba1993cffe269f006d8fe9f9d2fa6a","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-33","para":"25-33","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:773628622d088ebf9b23ce332e316cbbe998ead2ecc9363afc00fac9bab9de0d","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-34","para":"25-34","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d56366620d187ba5097453965c8d998b30c858ecfe4ed4a3fe84779ed602617c","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-35","para":"25-35","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c9d757b3bd82fc2246125001af4e87392b2749e9e5e5db1891c0bc04ed7c8f1","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-36","para":"25-36","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f52aa10dcf3f5329c614e67cb54f1a0f03c5bf9f7bb197362c2ee856c6def14","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-37","para":"25-37","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:674326e8ff3302cf300bf48506272d707f13af9312a3630c8b1f6ba47d9d13f3","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-38","para":"25-38","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad307748edc1a3e34592c3ff41a8de8ca75ed2fdecf8f5c8db4e4da23d8dbc3a","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-39","para":"25-39","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d10c6c16af6a1fd003e70dbcd774a21037cfdd9e9f23345d4f96a1a6ae4bde9e","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-39A","para":"25-39A","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869fa2d7d6d1c5d383866ea04b4e3cf850aba1288d7479dc410dbe11e05da4e7","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-39B","para":"25-39B","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b188c899c0fc2ab4f98f6d2da73be3de9cf52b288062e7a8b5010fb9ee1f15e","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9d8a8069bfac0506c39bda079ca2c9299c9de31f74e82cb30ee21f5ab3cfd13","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"block":"Lessors","heading":null,"paragraphs":[{"citation":"840-10-25-40","para":"25-40","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4def461bbd0445dc0f1d0d38c9b0c2c076e3dc2ca63b9a9edb84358c1cad3a04","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-41","para":"25-41","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1461ee6d84f3022d234d5b6042c521c46017e4bde7a6ce5c1c2e027c7579f19d","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-42","para":"25-42","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d885183cad4265483cbe76bc6e6c0e8a0efc6683151b840fb66924c6d696e4c9","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-43","para":"25-43","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2f99d98252a327624750550ce174c143db11b3e31eb98680eba4aedb7b17d7a","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-44","para":"25-44","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc603986288d1dd24d5ebe596a13326541827ed27b8f61e1c5d02186a7cf0be5","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-45","para":"25-45","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c53eb4e5bf24c6b61b912ce8339d8d8a62e2d524460947317c7396087215cd0","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-46","para":"25-46","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6cea9c5806896fe8fbbdde6a109d4c0c8917b1a9750cfbc7ef8c5faa03b3d3","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-47","para":"25-47","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca26141ef8f67516aec78039921befee2d6bbde1aaa03c079ae1b5bed7a3574","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-48","para":"25-48","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82c4c8b3f91a07106e02787ef401c9b08445e4f92deb35bd92aa55d518b8ed78","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-49","para":"25-49","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60bbfec49dccb4a220fe5c7782e2e6e388129b5f3a8eb16addf6a6ab63c2665f","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-50","para":"25-50","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea840cb7ccf36baf2ed32f620833a891884b15ff632594c2387de937cb71e28e","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-51","para":"25-51","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4823c4f157929e1fd0302474d4d989b5c27a35ab55e4bc26dd233b25822710cb","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-52","para":"25-52","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8eb62873e80f52618516640aca5ef3582018927c3011a713ae7cae33c975dac6","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-53","para":"25-53","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:298674e31dc9d11abaeb341cae5f4ae1b23de4ca958002942a7e758de3aa821b","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-54","para":"25-54","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e6cf6654d0f44f5635f1f80fefd3c87e42bb95ce4ee6f28067fc4e4a5a93524","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-55","para":"25-55","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75b39ab2b32b2b472c022e19cc29109ed92903d37dc425fd1217f3ec158c8ded","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-56","para":"25-56","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec91f4b92c2c031a42e07c8ca867673e51884622df3cb1f1f4bc8dfbe889c43","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-57","para":"25-57","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:894d91e71c9e27d8448491d998a46e8956dfcb7f0a71e91e3daf0f1be53fb66e","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-58","para":"25-58","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:886683c0a1cf14a317b13e2ca46f6ed1f6bc1139c3762b5aca505902784446cd","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-59","para":"25-59","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c6aa0e1c2601a770f254394a0cf9c5ab7bc54e7294e8feaec0db60ff1b4a795","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-60","para":"25-60","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fea51cdcc927c76ede617419e2073c34ea09eb9d709b19b4ab2d5bdf98a8df86","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-61","para":"25-61","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9850a44c05a2d03c6d02efa2d9b2204de176a53b2d25ad43abb4b2f1899c64f","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-62","para":"25-62","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4439fe8a0c0a89278c8c4fdf15e7ea9f06d7e99a4bd257a6a408a8fe6881be2b","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-63","para":"25-63","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:715eb4e47b52b1d16ef6fa09353889ed13e8d841d2d4128ecb5ef550951096bf","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-64","para":"25-64","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e524c482e99de2161981e4b676ee6ff20981a0955d763eea18149ddbd56b411","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-65","para":"25-65","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7be518d5c6fdb82934a6e4d2638820d262991014ac5910f1ae5ca6ec723ebd60","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-66","para":"25-66","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbccde18a9e7c212b18ee9ad22d07a2d2e16df3e70ba85999a92a59c943ce0d7","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-67","para":"25-67","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f24a559b151dccbb62ebbeda2c62aa6c734fb23cc0eaed13ebe25904bb800342","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-68","para":"25-68","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cc88907efae2dbf4c244710a42bff2c70e5d0ca05c6be79038309a3c8b81a25","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},{"citation":"840-10-25-69","para":"25-69","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38122c9cd70dc45ec1720c4098e90aa578ac7382560974629404f87bcf8922b1","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:752437f017816987e73f97cb0731bde6295f98bed6b98d90d49a43cdeb7784d3","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3f450db6c44486ea5861aff9b35037222b346d57fdeb40e02e5da518f0f6fbb","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3f450db6c44486ea5861aff9b35037222b346d57fdeb40e02e5da518f0f6fbb","downloaded_from":"2026-09-10T01:52:08.326Z","last_downloaded_at":"2026-09-10T01:52:08.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481155","source_sha256":"9f6502c572f905b9d861478887a33e6753f4d69849f059076bc28e24f3801344"}}