# ASC 840-20-50: Leases — Operating Leases — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/20/#50-disclosure)

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## ASC 840-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/840/20/#50-disclosure)

SEC content: no

### Lessees

##### [840-20-50-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-50-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-50-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-20-50-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-50-4A](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-4A)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)