# ASC 840-10-55: Leases — Overall — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/10/#55-implementation-guidance-and-illustrations) 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): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:42ee79d523f95c0d9c5e15025594f15fcc3a6aa227327169b87287299d8faea1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/10/#55-implementation-guidance-and-illustrations) SEC content: no ##### [840-10-55-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:6014589c47fdef3d6909be28cef0750cd07b9323f7017798edf9031e4423f352 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-39](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:6d9936ee24c5a15b5968b5064fe2a32216bcafc96078ef8cb114858f1715235c 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 [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-55-40](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1ce98fa09d486c66519d983971342edb7f3e8b0e2533a609fd42ad3fc71e4f9c 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 ##### [840-10-55-41](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4a18cfc4e3210e98cb357ccb1728e7e56dff3ba8f1c8788f608b8d36145aef4e 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/) ##### [840-10-55-42](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:81fdcaddbf9a4f655b202d8c053b2a3dd420a4c5ebff212c2d054f78958262cc 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/) ##### [840-10-55-47](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:0c2396d703e775aea95026f71bfda20fcaf653659e9cb3efb4ecae03c17af158 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/)