{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/30/#00-status","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.","topic":"840","topic_title":"Leases","subtopic":"840-30","subtopic_title":"Capital Leases","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-30-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Advance RefundingSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
Delayed Equity InvestmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Residual ValueSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease InceptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Money-Over-Money LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonrecourse FinancingSupersededAccounting Standards Update No. 2016-0202/25/2016
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Original LesseeSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-05-1 through 05-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-15-1 through 15-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-1 through 25-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-4AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-5SupersededAccounting Standards Update No. 2014-0905/28/2014
840-30-25-6 through 25-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-6AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-10AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-30-1 through 30-15
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-30-15AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-1 through 35-53
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-35-14AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-32AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-40-1 through 40-9
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-40-2AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-45-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-1 through 45-7
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-45-3AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-7AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-50-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-1 through 50-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-50-5AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-5AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-55-1 through 55-60
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-55-29AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-34AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-50AmendedAccounting Standards Update No. 2010-0701/28/2010
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