# ASC 840-20-55: Leases — Operating Leases — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/20/#55-implementation-guidance-and-illustrations)

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## ASC 840-20-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/840/20/#55-implementation-guidance-and-illustrations)

SEC content: no

##### [840-20-55-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-55-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-55-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessees

##### [840-20-55-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-55-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-20-55-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)