# ASC 840-20-15: Leases — Operating Leases — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/20/#15-scope-and-scope-exceptions)

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## ASC 840-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/840/20/#15-scope-and-scope-exceptions)

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##### [840-20-15-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessees

##### [840-20-15-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-20-15-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)