# ASC 840-20-45: Leases — Operating Leases — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/20/#45-other-presentation-matters)

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## ASC 840-20-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/840/20/#45-other-presentation-matters)

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### Lessees

##### [840-20-45-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-20-45-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-45-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)