# ASC 840-10-45: Leases — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#45-other-presentation-matters)

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## ASC 840-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/840/10/#45-other-presentation-matters)

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##### [840-10-45-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-45-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-45-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-10-45-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)