# ASC 840-10: Leases — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/10/) 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): 2026-09-10T01:51:53.475Z to 2026-09-10T01:52:34.111Z Record version: sha256:4f755f4093c34634d61293c8498259dce04f9f2cf05c23155e186f1b67a55496 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10: Leases — Overall ### Machine-generated study aids ```json { "summary": "ASC 840-10 was the \"Overall\" subtopic of the legacy U.S. GAAP lease model, containing the scope, lease classification criteria (capital vs. operating), lease term and minimum lease payment definitions, and related implementation guidance for both lessees and lessors. Every substantive paragraph in this subtopic has been superseded by Accounting Standards Update No. 2016-02 (and one paragraph, 840-10-60-3, by ASU 2014-09), which replaced Topic 840 with Topic 842. As currently codified, 840-10 contains no operative guidance.", "key_points": [ "All guidance in Sections 05 through 60 of 840-10 is marked 'Paragraph superseded by Accounting Standards Update No. 2016-02,' meaning Topic 840 no longer applies to entities that have adopted Topic 842.", "One cross-reference paragraph, 840-10-60-3, was superseded earlier by ASU 2014-09 (Topic 606, Revenue from Contracts with Customers).", "The transition paragraph 840-10-65-1, which implemented EITF Issue No. 08-3 on lessee accounting for maintenance deposits, was superseded on 07/01/2010 after the end of its transition period.", "Paragraphs 840-10-55-11 and 840-10-60-7 are designated 'not used' and never carried guidance.", "Because 840-10 is fully superseded, current lease recognition, measurement, presentation, and disclosure requirements must be located in Topic 842 (Leases); 840 remains only as historical/comparative-period reference." ], "categories": [ "Leases", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Know that Topic 840's capital/operating lease framework is dead letter under Topic 842 — the common mistake is citing 840-10 classification tests (the 75%/90% bright lines) as current GAAP; they survive only in modified form as 842-10 classification criteria and in comparative financial statements of entities using the transition relief.", "related_topics": [ "842", "842-10", "840-20", "840-30", "840-40", "606" ], "key_concepts": [ "superseded guidance", "legacy lease accounting", "capital lease", "operating lease", "transition to topic 842", "lease classification" ] } ``` Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:51:53.475Z Record version: sha256:01b2c1eedb20ef36b61829133c52aec2d8a7a78497e748b35a60c40f2f83b32b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/10/#00-status) SEC content: no ##### [840-10-00-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:51:53.475Z Record version: sha256:7efc1d366f4e7e94995083a85dfbfceed6edf2cea4c5686adebe75203d2f1ab8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquireeAddedAccounting Standards Update No. 2010-0701/28/2010
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
CustomerSupersededAccounting Standards Update No. 2016-0202/25/2016
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value of Lease PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Fiscal Funding ClauseSupersededAccounting Standards Update No. 2016-0202/25/2016
Heat Supply (or Burn-Up) ContractsSupersededAccounting Standards Update No. 2016-0202/25/2016
Incremental Borrowing RateSupersededAccounting Standards Update No. 2016-0202/25/2016
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest Rate Implicit in the LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease InceptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Minimum Lease PaymentsSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivitySupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivityAddedAccounting Standards Update No. 2010-0701/28/2010
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Performance ObligationSupersededAccounting Standards Update No. 2016-0202/25/2016
ProbableSupersededAccounting Standards Update No. 2016-0202/25/2016
Reasonably PossibleSupersededAccounting Standards Update No. 2016-0202/25/2016
RemoteSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Significant InfluenceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceAddedAccounting Standards Update No. 2014-0905/28/2014
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Take-or-Pay ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-05-1 through 05-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-10-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-1 through 15-23
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-9AAddedAccounting Standards Update No. 2014-0501/23/2014
840-10-15-19AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-1 through 25-69
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-25-2AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-27AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-46AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-47AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-55AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-61AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-30-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-30-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-5AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-1 through 35-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-8AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-9AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-40-1 through 40-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-45-1 through 45-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-1 through 50-5
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-55-1 through 55-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-7AmendedMaintenance Update 2015-11 (PDF)06/19/2015
840-10-55-12 through 55-47
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-14AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-55-14AAddedAccounting Standards Update No. 2014-0905/28/2014
840-10-60-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-3SupersededAccounting Standards Update No. 2014-0905/28/2014
840-10-60-4 through 60-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-4AmendedAccounting Standards Update No. 2014-0703/20/2014
Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:2707c1e31174cbf7b9345788498461896eee7e8e382f554ab5c9fff24d6101a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/10/#05-overview-and-background) SEC content: no ##### [840-10-05-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:cb96895cb7ce30f30ed148c459ec5a389b0c77349da540d4b963de184ae93a81 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/) ##### [840-10-05-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:4f3ea28d45407062df4faf623cc5906bd7715364a1f6de7dfe7e6b1afec726eb 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/) ##### [840-10-05-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:b72f104a4c5395c1202abc0e3c9f8c4161732e4bbef11fe01ecb772f438bf659 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/) ##### [840-10-05-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:a72e4c1e0688295eaf7beabda825dcd5ccdec3093da0ee86a81b16c33658c899 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/) ##### [840-10-05-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:fcc2b7e7d2aa4e606c51105528b743029b4f031afab92a6a655be935a67b76b5 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/) ##### [840-10-05-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:d078eff4d9cb60c4d43c64493046a7c05b8f0b146ac68c134d13781d04b6a188 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/) ##### [840-10-05-6A](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-6A) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:6407d7f8b25a05415ba0f2b39ade36d0d037b146081feaf19d08cb30d1675d11 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/) ##### [840-10-05-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:f94b259a28652dcb18460d4f019d899221c8e7c3675ea34772e017b1443d3cc3 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/) ##### [840-10-05-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:29d2a5cfe7223628522de9af788fec384169a181a5be8ca507e244c0de7a97f6 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 ##### [840-10-05-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:9fc8acd611c25d0b48ab7f034eee0f3bfe1cbd246f3f4b44b2475431255555e0 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/) ##### [840-10-05-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:29cd45ce34f9b457684cac9cf468c4a5fd9ddb38fbb80f6eb376c8784b346f49 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/) ##### [840-10-05-9B](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9B) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:14c28b5be214bcdf7a482d94328bebc13c281be12e60bd0a5bef9d7bc584c2fd 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/) ##### [840-10-05-9C](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9C) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:3a6b296887dcb7e81bcdc0b81303b206ff6e5bed7ddf196023198a1e49e137bf 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 ##### [840-10-05-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:22e5ef8fe81c51beed0d84d45105534fe92930ed8ba77edb9e97e6a03e7dc870 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/) Source downloaded (UTC): 2026-09-10T01:51:59.536Z to 2026-09-10T01:51:59.536Z Record version: sha256:84fc657f2994445c3c32e03fc21f340e8993fdcdf21985dbfd81d4d6981ae52d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-10: 10 Objectives [Read section](https://asc.understandingaccounting.org/asc/840/10/#10-objectives) SEC content: no ##### [840-10-10-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-10-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:59.536Z to 2026-09-10T01:51:59.536Z Record version: sha256:b835ae3c551ea4cb313e37d0ec2665d114bcdcf3c4a8d78349195f93a2c9ed83 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/) Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:0f9c293828e412aa9c1c9a42e9d3a98e734cb1c9711e728c19e0b3abfb88e996 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/10/#15-scope-and-scope-exceptions) SEC content: no ##### [840-10-15-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:d05997051ba5afed872258e77b27b0cb2312c1a45c33ecd0a58950be392a9114 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/) ##### [840-10-15-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:1a8d804eb9b8fb7f9cec67fd42f830ebbdef903484bb5584141327e83540b3a9 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/) ##### [840-10-15-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:90f7e86a6fdaa528a15fa8bda17a1fbf668593173a95eacd4cc0c5f93b163bb6 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/) ##### [840-10-15-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:b87c149ed98f92bade1d4d413fad250350877042ee077585bf7dcc9136c03f60 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/) ##### [840-10-15-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7d38da9ada43f834edca2c7cf10dedb839cd300405ecb3e4f70935e4e8772549 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/) ##### [840-10-15-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:55eb1656a3219d4dd8296494e6f4776df7668568d43331b8f4d1486b92ee613a 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/) ##### [840-10-15-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:31dc2afd7b263a781f44947e05892a8b2e4a2e6d74f2463486e3d21b85954a56 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/) ##### [840-10-15-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9344b06f8a97f7afa9fa70341664a2013b905f0d6ee70e1cfa92f074e01fccbe 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/) ##### [840-10-15-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:cfc0c330b0c5f1246410dfaf84e1100fbacb03459244904265eb263a2c21adba 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/) ##### [840-10-15-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:f1e8e84994ffc6b1e220bfcff83a14cb66cd6d45ed04b116518bc5ce204df951 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/) ##### [840-10-15-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:179376bf8552d548488d097033e504216a95edee2966123b7f607e6ec7963e91 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/) ##### [840-10-15-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:44e9c8986994a036d0836098047fd6b17793bf0cbd3e452f3e90b979ab675a80 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/) ##### [840-10-15-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:172edcd2cea32dc6064d09d3452e50acd22896227c2115abe819f34b85f95d20 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/) ##### [840-10-15-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7b22a9d8c862504403fdd148a6a96a20b8b3725c4d9fd67699a8ca41bdf155af 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/) ##### [840-10-15-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e82ec63de1f92f226c7952ab40266d4989a891e8077ed24918af9e68e0c8fda9 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/) ##### [840-10-15-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:247bf9a21696dc9c3eaa7a487150f274fb10087372fea638cdccaf722f4e719f 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/) ##### [840-10-15-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:48bd39d157dcc27d1b42eee51c04518f700465ef4317669608c65925eb207c04 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/) ##### [840-10-15-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:88521576fe4ecbb8c67b1968eaf9a1de6917eed9195d3388609406640305aa6c 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/) ##### [840-10-15-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7dc3616528473c77bed052c45d1395ca4cdefecc9c0069a9d4ed6053ce85a0e9 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/) ##### [840-10-15-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:89a069e60dd97df5fe0b110c8208f41ee05510f99cb7515a9b6ee6f13dca36e3 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/) ##### [840-10-15-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:97f8d7688c39d6cbb6bb12355bf0d9815b64c8daf27712bdddec31a20f49137c 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/) ##### [840-10-15-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e0ac457b6b0e3b709485c0e2e6ca1c20c3eda793cba3e976ac7577046fce4bc3 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 ##### [840-10-15-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:78d6a1d2a5620d9c0e64165d764bb4ec6c2fc00278fe41970a2bfc2857fb6a2d 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 ##### [840-10-15-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9f65c14e9bc994de15ec530f968653deada15706c13afbf9863c6c6de2bac775 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/) Source downloaded (UTC): 2026-09-10T01:52:06.652Z to 2026-09-10T01:52:06.652Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/840/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f3f450db6c44486ea5861aff9b35037222b346d57fdeb40e02e5da518f0f6fbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/10/#25-recognition) SEC content: no ##### [840-10-25-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1d95a4f397d5b64b06fd13220dbfd7ecbfddcd056e583c6a18689fb2a5f47783 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/) ##### [840-10-25-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:e3b22fc5e2637cf81282f4dc2c7c8e73f6e1e083a62d1781d5d2756af28421d6 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/) ##### [840-10-25-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4950e1babb91459976e7786f4c3c9bbc9370a746efcd662f30e97ed62cc59245 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/) ##### [840-10-25-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:dff3bf53eae0df7bef23d8f763548fa384c1ce5e192b78d228f2f08a1d6bf21b 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/) ##### [840-10-25-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b8438c00470d9b77292136a4c5fd7a788513e34b1b1d709aafa498d102d07159 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/) ##### [840-10-25-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4ab218b62339184005a6a5b6f56c18f22143e418c7e0cc2c5f5121e3c2fec2fe 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/) ##### [840-10-25-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:9b0bf27dcda90e0c9756e612d76221c12444a45f0d2d81cd4f30d6c019b8d02c 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/) ##### [840-10-25-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:c3779829b5b75ad037162b1e198c8002c4f26238d6c7f15e9f047432dc0a6462 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/) ##### [840-10-25-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1f5078d3e6a7ed36a25d9949a87eafdf89a56f374851324e5190bf1cb26ff0b5 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/) ##### [840-10-25-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2abde7a7eb55c97225cfa5614945d9c9b8cbb02882b65bdd5e7612dc59a71787 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/) ##### [840-10-25-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8ebf2c23feb12aff65b39fde1b08d7496d323e0990f1e25c26fe4701996e7750 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/) ##### [840-10-25-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f4b24b739ce69cdc72ad48058a9e4f348abdb7fbd1fc649d3a03e47e555ca7d3 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/) ##### [840-10-25-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:df4ddc4b2af60132c65dc6cd8997132e23d79da0d969b355c9e32d7c4e3be26c 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/) ##### [840-10-25-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1a9611be3cc074adcf1b44a9c846810d1a006ad708629ca29c00b24f74cba7a7 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/) ##### [840-10-25-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:492883d8da70de4a31f8c852424d4ce444248c457b3988aefa04ae55764228fb 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/) ##### [840-10-25-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:e59b96fbfc0118fed7a96d5066213f9f3fa44b1174aa48b53f3626bf1f69ccce 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/) ##### [840-10-25-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:544f1e2bd164b8b7fb091eae992686f63f7802e286690e79df16a76742142bb4 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/) ##### [840-10-25-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a1864485662dd610e7f6a3af4a3d670a8509f9772a3cc11c6da5a3b5c7d563bb 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/) ##### [840-10-25-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:448c2757fc877c42b48f29bc2caa304f61185e82464b90ee20592ba1b23ed9e5 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/) ##### [840-10-25-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4b10b41b06f3f1bd3bf7a67a1584e39168c407389d6b6c960649f944d4894838 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/) ##### [840-10-25-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:c44e34078588310cd9cdcab27ffaf04684087376d585847a70c12edbe23f9f4a 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/) ##### [840-10-25-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:378a5dfda552cce14db5240f7f6da9dbe6922e8e0fa45c182bcb070081f16409 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/) ##### [840-10-25-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:756a64f5dd0cc23dd2724746ea51bf3abc7cc2ebf0ad6b2577808bfd6e0ed6bd 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/) ##### [840-10-25-24](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f4270b87aa79c9e680bdcca417470427654591a349a16473db03f3d7ebbef818 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/) ##### [840-10-25-25](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a9c53912cdaa0868c1637be1e1a6cdbb46ffaba1a5cbe8d9758b3efb6e3e9c32 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/) ##### [840-10-25-26](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:0ad811136593c22253251f3e5d2be2e31130bb4dc33e3bd83200ac3c4dbc7992 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/) ##### [840-10-25-27](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2310337090f2e7a33b7589fa03dd51eca8ad86ba3c0b18dcb86c66bc02ddbe1f 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 ##### [840-10-25-28](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:963fce72a3f32c9f2acdcefbe1d254c0329467dfdb780aacd5bdeecef5e8ba21 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/) ##### [840-10-25-29](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a100b15c3eb3f7d2e3bf404d9067aa1d69c237e7d1b0c8ace93b53368c84accd 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/) ##### [840-10-25-30](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b6f356e71f27c0ad5ce654b14da57ececfffe1290ee2b253587dd6e4d17ba301 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/) ##### [840-10-25-31](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fcbafa2f9df15550ec16c179ba53d79414b0068c9e90a95c8bcb9000daa5e901 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/) ##### [840-10-25-32](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6ed511e9fa767552ed478460422df7deebba1993cffe269f006d8fe9f9d2fa6a 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/) ##### [840-10-25-33](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:773628622d088ebf9b23ce332e316cbbe998ead2ecc9363afc00fac9bab9de0d 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/) ##### [840-10-25-34](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d56366620d187ba5097453965c8d998b30c858ecfe4ed4a3fe84779ed602617c 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/) ##### [840-10-25-35](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8c9d757b3bd82fc2246125001af4e87392b2749e9e5e5db1891c0bc04ed7c8f1 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/) ##### [840-10-25-36](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6f52aa10dcf3f5329c614e67cb54f1a0f03c5bf9f7bb197362c2ee856c6def14 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/) ##### [840-10-25-37](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:674326e8ff3302cf300bf48506272d707f13af9312a3630c8b1f6ba47d9d13f3 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/) ##### [840-10-25-38](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ad307748edc1a3e34592c3ff41a8de8ca75ed2fdecf8f5c8db4e4da23d8dbc3a 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/) ##### [840-10-25-39](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d10c6c16af6a1fd003e70dbcd774a21037cfdd9e9f23345d4f96a1a6ae4bde9e 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/) ##### [840-10-25-39A](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:869fa2d7d6d1c5d383866ea04b4e3cf850aba1288d7479dc410dbe11e05da4e7 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/) ##### [840-10-25-39B](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39B) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4b188c899c0fc2ab4f98f6d2da73be3de9cf52b288062e7a8b5010fb9ee1f15e 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 ##### [840-10-25-40](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4def461bbd0445dc0f1d0d38c9b0c2c076e3dc2ca63b9a9edb84358c1cad3a04 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/) ##### [840-10-25-41](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1461ee6d84f3022d234d5b6042c521c46017e4bde7a6ce5c1c2e027c7579f19d 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/) ##### [840-10-25-42](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d885183cad4265483cbe76bc6e6c0e8a0efc6683151b840fb66924c6d696e4c9 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/) ##### [840-10-25-43](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a2f99d98252a327624750550ce174c143db11b3e31eb98680eba4aedb7b17d7a 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/) ##### [840-10-25-44](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:cc603986288d1dd24d5ebe596a13326541827ed27b8f61e1c5d02186a7cf0be5 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/) ##### [840-10-25-45](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1c53eb4e5bf24c6b61b912ce8339d8d8a62e2d524460947317c7396087215cd0 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/) ##### [840-10-25-46](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7c6cea9c5806896fe8fbbdde6a109d4c0c8917b1a9750cfbc7ef8c5faa03b3d3 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/) ##### [840-10-25-47](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fca26141ef8f67516aec78039921befee2d6bbde1aaa03c079ae1b5bed7a3574 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/) ##### [840-10-25-48](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:82c4c8b3f91a07106e02787ef401c9b08445e4f92deb35bd92aa55d518b8ed78 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/) ##### [840-10-25-49](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:60bbfec49dccb4a220fe5c7782e2e6e388129b5f3a8eb16addf6a6ab63c2665f 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/) ##### [840-10-25-50](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ea840cb7ccf36baf2ed32f620833a891884b15ff632594c2387de937cb71e28e 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/) ##### [840-10-25-51](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4823c4f157929e1fd0302474d4d989b5c27a35ab55e4bc26dd233b25822710cb 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/) ##### [840-10-25-52](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8eb62873e80f52618516640aca5ef3582018927c3011a713ae7cae33c975dac6 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/) ##### [840-10-25-53](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:298674e31dc9d11abaeb341cae5f4ae1b23de4ca958002942a7e758de3aa821b 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/) ##### [840-10-25-54](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e6cf6654d0f44f5635f1f80fefd3c87e42bb95ce4ee6f28067fc4e4a5a93524 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/) ##### [840-10-25-55](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:75b39ab2b32b2b472c022e19cc29109ed92903d37dc425fd1217f3ec158c8ded 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/) ##### [840-10-25-56](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2ec91f4b92c2c031a42e07c8ca867673e51884622df3cb1f1f4bc8dfbe889c43 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/) ##### [840-10-25-57](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:894d91e71c9e27d8448491d998a46e8956dfcb7f0a71e91e3daf0f1be53fb66e 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/) ##### [840-10-25-58](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:886683c0a1cf14a317b13e2ca46f6ed1f6bc1139c3762b5aca505902784446cd 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/) ##### [840-10-25-59](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2c6aa0e1c2601a770f254394a0cf9c5ab7bc54e7294e8feaec0db60ff1b4a795 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/) ##### [840-10-25-60](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fea51cdcc927c76ede617419e2073c34ea09eb9d709b19b4ab2d5bdf98a8df86 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/) ##### [840-10-25-61](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-61) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b9850a44c05a2d03c6d02efa2d9b2204de176a53b2d25ad43abb4b2f1899c64f 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/) ##### [840-10-25-62](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-62) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4439fe8a0c0a89278c8c4fdf15e7ea9f06d7e99a4bd257a6a408a8fe6881be2b 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/) ##### [840-10-25-63](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-63) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:715eb4e47b52b1d16ef6fa09353889ed13e8d841d2d4128ecb5ef550951096bf 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/) ##### [840-10-25-64](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-64) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e524c482e99de2161981e4b676ee6ff20981a0955d763eea18149ddbd56b411 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/) ##### [840-10-25-65](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-65) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7be518d5c6fdb82934a6e4d2638820d262991014ac5910f1ae5ca6ec723ebd60 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/) ##### [840-10-25-66](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-66) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fbccde18a9e7c212b18ee9ad22d07a2d2e16df3e70ba85999a92a59c943ce0d7 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/) ##### [840-10-25-67](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-67) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f24a559b151dccbb62ebbeda2c62aa6c734fb23cc0eaed13ebe25904bb800342 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/) ##### [840-10-25-68](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-68) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6cc88907efae2dbf4c244710a42bff2c70e5d0ca05c6be79038309a3c8b81a25 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/) ##### [840-10-25-69](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-69) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:38122c9cd70dc45ec1720c4098e90aa578ac7382560974629404f87bcf8922b1 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/) Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:a1700b952e31a655e256fae1e533143157acde93737125aef7c8282a73bbb3ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/10/#30-initial-measurement) SEC content: no ### Lessees ##### [840-10-30-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:2ab302c15ec7f5abf1b4473d1f044a40c1a8e2f804ded804b5a899115c42a95d 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 ##### [840-10-30-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:b057ca663736ec588f729fd7f6baf995458b1171eb7fdd57b57024ad942b2837 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/) Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e6ce6ba4dbb40300eecbd44f600acb8d021a09ea90acb6f0e73a5cf89763d736 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/10/#35-subsequent-measurement) SEC content: no ##### [840-10-35-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:f0838365304e2de24e4bf7b5d911e59db83851f30ad196aaf0cef325f027932d 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/) ##### [840-10-35-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e514bd5366aaeba27b68ac29380efc0854303e1c727bd75b92825525d823196c 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/) ##### [840-10-35-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:3041038efb964b682b9c73679926db75b46ebf9d9f31cf3654b3781a1784b394 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/) ##### [840-10-35-3A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:953112918ddd8ea7abc58e0d82b88e8656145444c23c61d2b8ec52ddad39bc17 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/) ##### [840-10-35-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e6544f78d94921b8c710aafed53d7fdf57f37c2e53890d0ecd1507d56406207e 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/) ##### [840-10-35-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:77b331de983e80bbd51faeb2134f25e5aa23c6ca31bdfde5d6b98a4f6fe8ef6f 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/) ##### [840-10-35-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:5da766c8385e7c8bc12aa3af370dcf9758f90f0874e11ad6d8129b9f796484e4 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/) ##### [840-10-35-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:0950df4e907934e6f4d40d4969c845545329757a5ebead0ce83fa0d75500198e 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/) ##### [840-10-35-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:4f168776c89645da2136b04aab93091c1028e796bf5edd3d361ab3ecf740d7f1 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/) ##### [840-10-35-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:33e0649733faf13921f01dc2b4ebe0ae7ab6aebf683e301c8fcdf05573a38bad 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/) ##### [840-10-35-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:73a1e412b01a33d69f415481487fd2de96d0fa0186c4287f6dc3452e64981a4a 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 ##### [840-10-35-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:2980858675f6c3df5ddff78422641c7de9f9285ea630555d53687594a0790147 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/) Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:04559fc8565bea389bb2e3e5527bdf13395b1305d3c6ea3a323cbd4aad7e880f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/840/10/#40-derecognition) SEC content: no ### Lessees ##### [840-10-40-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:3c307389998a382da24b55e688c714726fb1740a63ad33c8b0e882c9bddb1902 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/) ##### [840-10-40-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:b755f4e493808ac15e7c488345edf7cfe1bc0cac59da117531e318f23612f783 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 ##### [840-10-40-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:d2a54511c1f0a383617fc78829e33a856e61fd5a19327b4fc1284374e9c26e3d 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/) ##### [840-10-40-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:b9f199e67d66dc5822fbd4609f843c53f1453d897dac2478bf1e5b5a1f54cd80 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/) Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:fc3de3a3dd986f92b9d12cd9de1f60e05ae65246446a3d20a4c34149b33a3658 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/10/#45-other-presentation-matters) SEC content: no ##### [840-10-45-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:e9f824c7cb3d588629d9e4138e5b4611f1aec47900c69bf42763a020a84a8dd7 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/) ##### [840-10-45-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:fa7eecbec669d29a7d475e11ecb75a473f4c3d29d38649c7ebac64669101c9d4 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/) ##### [840-10-45-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:e387c8752c81369a6c6df8da9df1a1c4492cc37279dfeadcd709571c921b981d 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 ##### [840-10-45-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:6fee25a4eeae412f48536bd26942fc4ad50474acbedced7f6b5642d6c0f94b6a 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/) Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:7c36fcc01ee671dd88b3049f9a9be9806b6e0f26fc87eebf31e067c9a5152565 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/840/10/#50-disclosure) SEC content: no ##### [840-10-50-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:f2651378b4814cd43a0dd3e22c1c27e93ab175c59a74d70d6c87680678702ac2 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 ##### [840-10-50-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:c8bf01a7afd1500efc17879a16092ff8c2b7deff2c76e45eff65ce1aa81490d2 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/) ##### [840-10-50-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:95c31f20ba6c24cf0b171101023d900bfc20c7ac431f07d1e869a3f4bcfbaa25 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 ##### [840-10-50-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:276fed66c6f8973653a19bc14931eb066f0eddf279e8fb72f1eda14de17d27cc 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/) ##### [840-10-50-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:868d5566dc2bdf05bf561f72195123f584866f42b1f7561da7189b2857468998 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/) 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. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9d42b7d0fb4540f68128efd020a9328da2c9ac6e9155732b6d046b637e1641d0 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/) ##### [840-10-55-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:c24815d7a1601109ae87a4dafdd856d303eeeb045384ba297a30f9f90837e3d9 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/) ##### [840-10-55-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f56ce5d07b1fa3ce288fa11ca8d73983a8a0c9ab15a49f7d40246854d3cc8eec 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/) ##### [840-10-55-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:8557c640d63811fc24490ae520694e0e59a039f2b727fc92224d3d8a75e45c3c 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/) ##### [840-10-55-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:06d1f104a978ab3a55a3264b482a82ac02c30184dec337649f0d925fd3973b46 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/) ##### [840-10-55-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:3a3b4fc5ea965d233227433e7ce9785b2aaadee50e2b31c3c3d59bcebdb5115d 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/) ##### [840-10-55-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:5d7c380a7d5f1483516ea1bbb7e7cb96fe408656316fe150aa1810b6150507e4 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/) ##### [840-10-55-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:7ad993e1468792241391e07365b479ddc5affc4f0193c7a66645b335701777fb 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/) ##### [840-10-55-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:95e128346a2c1a9a22407587303f5493b923ef970451d69b16f17e5b79917f1a 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/) ##### [840-10-55-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:587f0bea1a71b6ae07d21c425944b8a32a158deaead387e9b540a52a8a6ba96d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-10-55-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:5addd48fee32d5f5efae4549b558f99630a1833a336052dead0b84a5aa6733c9 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/) ##### [840-10-55-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:c56f1ba0e4160ff64089f208b16479dbb03825f3616d3565b34b522b2d57090f 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/) ##### [840-10-55-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:86c08f4b7467f8c574486560913e9f9c2fd614a53bbd753516a5edd212ad3823 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/) ##### [840-10-55-14A](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-14A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:db233ea2dba9b2342e190c8868c3fe6ee1923889e5ed986011c5e5b8506e871a 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/) ##### [840-10-55-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:fd0e8a3a09992dc66c26ed9164d405148103986f700ef89c477d60ffc96fb0d5 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/) ##### [840-10-55-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:761ffe0dce70be172e326eb713a13918239b46279415c63dab96aa8490415331 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/) ##### [840-10-55-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:7af14c71c41572556f46205c1d567559a9137baad9a79491a8b16eeabbbb6f07 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/) ##### [840-10-55-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f5e33def7bc28946c5cc2070a31a3ebcc027771daaba0eb66374737bdf2cca3b 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/) ##### [840-10-55-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:2f4fb1ec15dd25437a9c56e2d80e22943c894e34c68e6cd13e723453e2d4067f 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/) ##### [840-10-55-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f3a7d1a0eb95d04f89ee489f0370c6829a42b7f686a4ae508c49b35803e8e1e5 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/) ##### [840-10-55-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ad3b2cc696e1dd432efa661002037dbd1538246f3cef69a4d93a6bf2ce6dca11 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/) ##### [840-10-55-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:29da41c446b0fb5e15aae4c17cb74417bca8116303a1a9cfdc2fbb2c089c904c 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/) ##### [840-10-55-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1b65db4e386714088ab2d0a9f6efee910392c0f3e22c0d3377014c47d280adee 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/) ##### [840-10-55-24](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ea47abe8c9089a7a075dde90cccc45f07a84551111744544dae1e93d4fac78c7 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/) ##### [840-10-55-25](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9a045ed5ab90f2b3793d207680a5725d0699af2d89df19bd6499445ae252fe61 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/) ##### [840-10-55-26](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4dba49b6ea0322f908f76b9ccb3fa316838386af57d632dd835b1823e9c885e1 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/) ##### [840-10-55-27](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:804f38d7f0d4f9fed6aff2b8c8d3005f1befd3c0a04a5a01cc9cbd5e3876b416 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/) ##### [840-10-55-28](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:d59cc4827754235c8df4d457106fcc595b13dff0459d49129b233d481d05f1b9 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/) ##### [840-10-55-29](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f40c382fe5bd54023145a5cdfcfc2ef550f320ba5482e51a2f92784b5315d16b 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/) ##### [840-10-55-30](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9143e99f83b5a4d056041564f2302b6842bc13a717e132e7536699f79e11b108 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/) ##### [840-10-55-31](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ec291ea978fbeb448b47659db1082469dab483f6f3770f1da5554386b754125c 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/) ##### [840-10-55-32](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:8d323cfe891ca7f66e477c2aca77fe1f611503430f317c8cb21fb04560ab8972 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/) ##### [840-10-55-33](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:a70e065ac67b6aaf1bd566a7fb7d73048739ae3f7258a8c90abf24a57bccbbb1 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/) ##### [840-10-55-34](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:a274dd848bfb15c861a905b39686f98e92a7800cf29c444eb79beb1c85c6c20f 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/) ##### [840-10-55-35](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4e40b005e4550001a8002ba258a8a139bebda404424db7875bdd2c8d2131e416 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/) ##### [840-10-55-36](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:2eb745de08252b6ca3b62d7ea938335db5581adda2845adc495195faae5756c0 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/) ##### [840-10-55-37](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:389d67a3e98b598da6d4b4f95fef1e3ac518853a3f9ef2ed9ed33eecd9e2fb62 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/) ##### [840-10-55-38](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:90a76827280e08938f21e9fd42dac8bc56f233e0e0332ea1c4d25a96698a54d6 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/) ##### [840-10-55-39](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. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-43](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1d252914993016e708bb5514379f132efdd2e8a308838239ff44b6a7963e283a 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/) ##### [840-10-55-44](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:965034030f4af3d97a31830037872de887dcd6b05733c06cfc2fcff4c1be6d26 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/) ##### [840-10-55-45](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f67c3edb0dc93ba52a978497677973ba6c5c1c51d0fbf9e2043d0f96cce8248b 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/) ##### [840-10-55-46](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:0bc93ed6c119de2b93d6fd9d2503dcca2845d2d9b953b666d069feddd31b9af8 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/) ##### [840-10-55-47](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/) Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:2658fda679f41a9a2da87dfc3e2a04216bba6b47e085c21a75ca7e6f366c30f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:5845af23bb8b2004c6fc46c6db4010705d378fbce06ee0483c5825b301a65d72 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/) ##### [840-10-60-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:6404d9a5c605db83ba287bb673ca0dc8308ff8a7338a9930b7ce8cd288154ff7 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/) ##### [840-10-60-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:ce0d03bdc177b138833f7fe17f1e16b609acf1b3265c0c9be91f1d7e9e1646b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:477e05dcdfbf4b22d1b943c1c31339656ca0d5b835aaea913edb886bb5689254 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/) ##### [840-10-60-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:9f119a934147a0784ecf7b1d2861d761d16a9087b9efe6b223f7b5b202de4ec0 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 ##### [840-10-60-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:857b6b07befa6bd3c33498d10d674ee4d9624f9004d79ee0f1d6ee210dd7a771 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/) ##### [840-10-60-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:3b504dd2506e64e8a1fadab8ae9f2bdaec4674b3f719a9e138f4b427d32219a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). 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."