# ASC 840-10-65: Leases — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#65-transition-and-open-effective-date-information)

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): 2026-09-10T01:52:32.425Z to 2026-09-10T01:52:32.425Z

Record version: sha256:e82135774689790c6991082c10d1b983367b798ae4d00c67e683bd0bfc0e23e3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 840-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/840/10/#65-transition-and-open-effective-date-information)

SEC content: no

##### [840-10-65-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:32.425Z to 2026-09-10T01:52:32.425Z

Record version: sha256:1c301a1e2fcc6cab137fd5cf290a53a9e3e6517262cd3f9eacd12beba2eaef6f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 08-3, "Accounting by Lessees for Maintenance Deposits."