# ASC 840-10-25: Leases — Overall — 25 Recognition Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/10/#25-recognition) 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): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f3f450db6c44486ea5861aff9b35037222b346d57fdeb40e02e5da518f0f6fbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/10/#25-recognition) SEC content: no ##### [840-10-25-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1d95a4f397d5b64b06fd13220dbfd7ecbfddcd056e583c6a18689fb2a5f47783 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 [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:e3b22fc5e2637cf81282f4dc2c7c8e73f6e1e083a62d1781d5d2756af28421d6 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 [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4950e1babb91459976e7786f4c3c9bbc9370a746efcd662f30e97ed62cc59245 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2abde7a7eb55c97225cfa5614945d9c9b8cbb02882b65bdd5e7612dc59a71787 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/) ##### [840-10-25-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8ebf2c23feb12aff65b39fde1b08d7496d323e0990f1e25c26fe4701996e7750 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1a9611be3cc074adcf1b44a9c846810d1a006ad708629ca29c00b24f74cba7a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-25-28](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:963fce72a3f32c9f2acdcefbe1d254c0329467dfdb780aacd5bdeecef5e8ba21 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-36](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6f52aa10dcf3f5329c614e67cb54f1a0f03c5bf9f7bb197362c2ee856c6def14 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/) ##### [840-10-25-37](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:674326e8ff3302cf300bf48506272d707f13af9312a3630c8b1f6ba47d9d13f3 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/) ##### [840-10-25-38](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ad307748edc1a3e34592c3ff41a8de8ca75ed2fdecf8f5c8db4e4da23d8dbc3a 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/) ##### [840-10-25-39](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d10c6c16af6a1fd003e70dbcd774a21037cfdd9e9f23345d4f96a1a6ae4bde9e 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/) ##### [840-10-25-39A](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:869fa2d7d6d1c5d383866ea04b4e3cf850aba1288d7479dc410dbe11e05da4e7 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/) ##### [840-10-25-39B](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39B) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4b188c899c0fc2ab4f98f6d2da73be3de9cf52b288062e7a8b5010fb9ee1f15e 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 ##### [840-10-25-40](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4def461bbd0445dc0f1d0d38c9b0c2c076e3dc2ca63b9a9edb84358c1cad3a04 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/) ##### [840-10-25-41](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1461ee6d84f3022d234d5b6042c521c46017e4bde7a6ce5c1c2e027c7579f19d 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/) ##### [840-10-25-42](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d885183cad4265483cbe76bc6e6c0e8a0efc6683151b840fb66924c6d696e4c9 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/) ##### [840-10-25-43](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a2f99d98252a327624750550ce174c143db11b3e31eb98680eba4aedb7b17d7a 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/) ##### [840-10-25-44](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:cc603986288d1dd24d5ebe596a13326541827ed27b8f61e1c5d02186a7cf0be5 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/) ##### [840-10-25-45](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1c53eb4e5bf24c6b61b912ce8339d8d8a62e2d524460947317c7396087215cd0 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/) ##### [840-10-25-46](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7c6cea9c5806896fe8fbbdde6a109d4c0c8917b1a9750cfbc7ef8c5faa03b3d3 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/) ##### [840-10-25-47](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fca26141ef8f67516aec78039921befee2d6bbde1aaa03c079ae1b5bed7a3574 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/) ##### [840-10-25-48](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:82c4c8b3f91a07106e02787ef401c9b08445e4f92deb35bd92aa55d518b8ed78 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/) ##### [840-10-25-49](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:60bbfec49dccb4a220fe5c7782e2e6e388129b5f3a8eb16addf6a6ab63c2665f 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/) ##### [840-10-25-50](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ea840cb7ccf36baf2ed32f620833a891884b15ff632594c2387de937cb71e28e 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/) ##### [840-10-25-51](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4823c4f157929e1fd0302474d4d989b5c27a35ab55e4bc26dd233b25822710cb 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/) ##### [840-10-25-52](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8eb62873e80f52618516640aca5ef3582018927c3011a713ae7cae33c975dac6 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/) ##### [840-10-25-53](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:298674e31dc9d11abaeb341cae5f4ae1b23de4ca958002942a7e758de3aa821b 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/) ##### [840-10-25-54](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e6cf6654d0f44f5635f1f80fefd3c87e42bb95ce4ee6f28067fc4e4a5a93524 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/) ##### [840-10-25-55](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:75b39ab2b32b2b472c022e19cc29109ed92903d37dc425fd1217f3ec158c8ded 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/) ##### [840-10-25-56](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2ec91f4b92c2c031a42e07c8ca867673e51884622df3cb1f1f4bc8dfbe889c43 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/) ##### [840-10-25-57](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:894d91e71c9e27d8448491d998a46e8956dfcb7f0a71e91e3daf0f1be53fb66e 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/) ##### [840-10-25-58](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:886683c0a1cf14a317b13e2ca46f6ed1f6bc1139c3762b5aca505902784446cd 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/) ##### [840-10-25-59](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2c6aa0e1c2601a770f254394a0cf9c5ab7bc54e7294e8feaec0db60ff1b4a795 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/) ##### [840-10-25-60](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fea51cdcc927c76ede617419e2073c34ea09eb9d709b19b4ab2d5bdf98a8df86 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/) ##### [840-10-25-61](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-61) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b9850a44c05a2d03c6d02efa2d9b2204de176a53b2d25ad43abb4b2f1899c64f 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/) ##### [840-10-25-62](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-62) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4439fe8a0c0a89278c8c4fdf15e7ea9f06d7e99a4bd257a6a408a8fe6881be2b 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/) ##### [840-10-25-63](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-63) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:715eb4e47b52b1d16ef6fa09353889ed13e8d841d2d4128ecb5ef550951096bf 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/) ##### [840-10-25-64](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-64) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e524c482e99de2161981e4b676ee6ff20981a0955d763eea18149ddbd56b411 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/) ##### [840-10-25-65](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-65) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7be518d5c6fdb82934a6e4d2638820d262991014ac5910f1ae5ca6ec723ebd60 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/) ##### [840-10-25-66](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-66) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fbccde18a9e7c212b18ee9ad22d07a2d2e16df3e70ba85999a92a59c943ce0d7 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/) ##### [840-10-25-67](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-67) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f24a559b151dccbb62ebbeda2c62aa6c734fb23cc0eaed13ebe25904bb800342 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/) ##### [840-10-25-68](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-68) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6cc88907efae2dbf4c244710a42bff2c70e5d0ca05c6be79038309a3c8b81a25 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/) ##### [840-10-25-69](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-69) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:38122c9cd70dc45ec1720c4098e90aa578ac7382560974629404f87bcf8922b1 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/)