{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/20/","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","number":"840-20","topic":"840","title":"Operating Leases","area":"Broad Transactions","paragraphs":56,"summary":"ASC 840-20 formerly contained the legacy accounting for operating leases by lessees and lessors, but every paragraph in the subtopic has been superseded and it now carries no operative guidance. The bulk of the supersessions were made by ASU 2016-02, which replaced Topic 840 with Topic 842, while two derecognition paragraphs (840-20-40-3 and 840-20-40-4) were superseded by ASU 2014-09 on revenue. Readers seeking current operating lease rules must consult Topic 842.","concepts":["operating leases","superseded guidance","legacy lease accounting","straight-line rent","lease transition"],"categories":["Leases","Transition and effective dates"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51798969-161676\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Bargain Purchase Option</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Bargain Renewal Option</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Capital Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Construction Period Lease Payments</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#direct-financing-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Direct Financing Lease</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-05/\" class=\"xref\">Accounting Standards Update No. 2021-05</a></td><td class=\"entry\">07/19/2021</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Indirectly Related to the Leased Property</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease Incentive</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease Inception</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease Term</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Noncancelable Lease Term</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Operating Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Original Lessee</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Penalty</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#sales-type-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Sales-Type Lease</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-05/\" class=\"xref\">Accounting Standards Update No. 2021-05</a></td><td class=\"entry\">07/19/2021</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Sales-Type Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Sublease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-05-1\" class=\"xref\">840-20-05-1 through 05-4</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-15-1\" class=\"xref\">840-20-15-1 through 15-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-25-1\" class=\"xref\">840-20-25-1 through 25-22</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-30-1\" class=\"xref\">840-20-30-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-35-1\" class=\"xref\">840-20-35-1 through 35-5</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-1\" class=\"xref\">840-20-40-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-2\" class=\"xref\">840-20-40-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-3\" class=\"xref\">840-20-40-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-4\" class=\"xref\">840-20-40-4</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-5\" class=\"xref\">840-20-40-5</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-5\" class=\"xref\">840-20-40-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-40-6\" class=\"xref\">840-20-40-6</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-45-1\" class=\"xref\">840-20-45-1 through 45-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-50-1\" class=\"xref\">840-20-50-1 through 50-4A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/20/#840-20-50-4\" class=\"xref\">840-20-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/20/#840-20-55-1\" class=\"xref\">840-20-55-1 through 55-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBargain Purchase Option | Superseded | Accounting Standards Update No. 2016-02 | 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The bulk of the supersessions were made by ASU 2016-02, which replaced Topic 840 with Topic 842, while two derecognition paragraphs (840-20-40-3 and 840-20-40-4) were superseded by ASU 2014-09 on revenue. Readers seeking current operating lease rules must consult Topic 842.","key_points":["Every paragraph of ASC 840-20 (Sections 05, 15, 25, 30, 35, 40, 45, 50, and 55) has been superseded, so the subtopic contains no operative guidance.","The supersession was effected primarily by Accounting Standards Update No. 2016-02 (Leases), which replaced Topic 840 with Topic 842.","Two derecognition paragraphs, 840-20-40-3 and 840-20-40-4, were superseded earlier by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which moved that guidance into the revenue model.","Because no substantive text remains, an entity applying current GAAP must look to Topic 842 for lessee and lessor operating lease recognition, measurement, presentation, and disclosure.","Topic 840 guidance remains relevant only for understanding comparative periods presented under legacy GAAP or for entities analyzing transition adjustments under ASU 2016-02."],"categories":["Leases","Transition and effective dates"],"audience_level":"intermediate","student_note":"Do not cite ASC 840-20 as authority — it is an empty shell of superseded paragraphs; the live rules for operating leases are in ASC 842 (with 842-20 for lessees and 842-30 for lessors). The common mistake is quoting old 840-20 concepts such as straight-line rent expense with no balance sheet asset or liability, which no longer reflects current GAAP.","related_topics":["842","842-20","842-30","840","840-10","606"],"key_concepts":["operating leases","superseded guidance","legacy lease accounting","straight-line rent","lease transition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e96b8cb889fd19b95ae2407582c2f719bed14eddf8933e59684293c08a3791a1","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"840-980","title":"Regulated 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Transactions","topic_title":"Leases","score":0.8801,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce13538e149a42852c1200103366c608d45cd54ef9f259f1c5f635077c6d545b","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.8748,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9f26565ad6c7089e98bab1027286c30a6e8c76a050955a19a5a5fba02fa4e34","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-958","title":"Not-for-Profit Entities","topic_title":"Leases","score":0.8541,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7b5220984ebc9241f00427e06e5d386cacd9052a7049725556a16848e18b64e","downloaded_from":"2026-09-10T01:54:34.340Z","last_downloaded_at":"2026-09-10T01:54:46.899Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-10","title":"Overall","topic_title":"Leases","score":0.8417,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:938d04abd989240a1ab7b3986f3f995d76b03cc5728dd07063bae82b17eff944","downloaded_from":"2026-09-10T01:51:53.475Z","last_downloaded_at":"2026-09-10T01:52:34.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Leases","score":0.8384,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc82641e002f9d6c74e11b6ef78bc53e6aa0196268deb3204992efe67bad6665","downloaded_from":"2026-09-10T01:55:04.614Z","last_downloaded_at":"2026-09-10T01:55:15.312Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"840-10","title":"Overall","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c0d7ba203e34fea41d37b53c2b2e6301d966d821f7fc84126edb3c5f617027b","downloaded_from":"2026-09-10T01:51:53.475Z","last_downloaded_at":"2026-09-10T01:52:34.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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