# ASC 840-10-60: Leases — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#60-relationships)

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## ASC 840-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/840/10/#60-relationships)

SEC content: no

##### [840-10-60-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-60-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-60-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [840-10-60-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-60-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessees

##### [840-10-60-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-10-60-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-7)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).