# ASC 840-10-35: Leases — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#35-subsequent-measurement)

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## ASC 840-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/840/10/#35-subsequent-measurement)

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##### [840-10-35-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-1)

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##### [840-10-35-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3)

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##### [840-10-35-3A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3A)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-7)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-35-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-8)

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

##### [840-10-35-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9)

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

##### [840-10-35-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9A)

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

### Lessors

##### [840-10-35-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-10)

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