# ASC 840-20: Leases — Operating Leases

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/20/)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

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## ASC 840-20: Leases — Operating Leases

### Machine-generated study aids

```json
{
  "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the legacy accounting for operating leases by lessees and lessors, but every paragraph in the subtopic has been superseded and it now carries no operative guidance.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2016-02, which replaced Topic 840 with Topic 842, while two derecognition paragraphs (840-20-40-3 and 840-20-40-4) were superseded by ASU 2014-09 on revenue.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.",
  "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    "Every paragraph of ASC 840-20 (Sections 05, 15, 25, 30, 35, 40, 45, 50, and 55) has been superseded, so the subtopic contains no operative guidance.",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    "Two derecognition paragraphs, 840-20-40-3 and 840-20-40-4, were superseded earlier by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which moved that guidance into the revenue model.",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  "student_note": "Do not cite ASC 840-20 as authority — it is an empty shell of superseded paragraphs; the live rules for operating leases are in ASC 842 (with 842-20 for lessees and 842-30 for lessors).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"
  ]
}
```

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## ASC 840-20-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/840/20/#00-status)

SEC content: no

##### [840-20-00-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51798969-161676"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr></tbody></table>

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## ASC 840-20-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/840/20/#05-overview-and-background)

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##### [840-20-05-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-1)

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

##### [840-20-05-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-2)

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### Lessees

##### [840-20-05-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-3)

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### Lessors

##### [840-20-05-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-4)

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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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### Lessees

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

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### Lessors

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

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## ASC 840-20-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/840/20/#25-recognition)

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##### [840-20-25-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-1)

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##### [840-20-25-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-2)

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##### [840-20-25-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-3)

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

##### [840-20-25-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-4)

Pending content: no

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

##### [840-20-25-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-5)

Pending content: no

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

##### [840-20-25-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-6)

Pending content: no

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

##### [840-20-25-7](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-7)

Pending content: no

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

### Lessees

##### [840-20-25-8](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-8)

Pending content: no

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

##### [840-20-25-9](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-9)

Pending content: no

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

##### [840-20-25-10](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-10)

Pending content: no

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

##### [840-20-25-11](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-11)

Pending content: no

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

##### [840-20-25-12](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-12)

Pending content: no

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

##### [840-20-25-13](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-13)

Pending content: no

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

##### [840-20-25-14](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-14)

Pending content: no

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

##### [840-20-25-15](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-15)

Pending content: no

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

### Lessors

##### [840-20-25-16](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-16)

Pending content: no

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

##### [840-20-25-17](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-17)

Pending content: no

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

##### [840-20-25-18](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-18)

Pending content: no

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

##### [840-20-25-19](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-19)

Pending content: no

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

##### [840-20-25-20](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-20)

Pending content: no

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

##### [840-20-25-21](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-21)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z

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

##### [840-20-25-22](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-22)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z

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

Source downloaded (UTC): 2026-09-10T01:52:50.889Z to 2026-09-10T01:52:50.889Z

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Effective as of: not established by retrieval timestamps.


## ASC 840-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/840/20/#30-initial-measurement)

SEC content: no

### Lessees

##### [840-20-30-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:50.889Z to 2026-09-10T01:52:50.889Z

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Effective as of: not established by retrieval timestamps.


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

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 840-20-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/840/20/#35-subsequent-measurement)

SEC content: no

### Lessees

##### [840-20-35-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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

### Lessors

##### [840-20-35-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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

##### [840-20-35-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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Effective as of: not established by retrieval timestamps.


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

##### [840-20-35-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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Effective as of: not established by retrieval timestamps.


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

##### [840-20-35-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z

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Effective as of: not established by retrieval timestamps.


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

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


## ASC 840-20-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/840/20/#40-derecognition)

SEC content: no

### Lessees

##### [840-20-40-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


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

##### [840-20-40-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


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

### Lessors

##### [840-20-40-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [840-20-40-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [840-20-40-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


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

##### [840-20-40-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z

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Effective as of: not established by retrieval timestamps.


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

Source downloaded (UTC): 2026-09-10T01:53:01.688Z to 2026-09-10T01:53:01.688Z

Record version: sha256:cbde75098ef93f9cb2080c53fde428b36285c1dd5f7f2323bf6064995afcf6e1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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

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

SEC content: no

### Lessees

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

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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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)

Pending content: no

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