# ASC 840-10-30: Leases — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#30-initial-measurement)

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## ASC 840-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/840/10/#30-initial-measurement)

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### Lessees

##### [840-10-30-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-10-30-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)