# ASC 840-30-00: Leases — Capital Leases — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/30/#00-status) 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. Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:6196ce3e48683c1e7f324914a9f95b1b288c0ddf15912d3fddaedb5dd79f30eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/30/#00-status) SEC content: no ##### [840-30-00-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:0e205fc028911e6371f53e6d7b7f2c0cf20475e0d232cb9bde10a7adea037997 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Acquiree	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Acquirer	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Acquisition by a Not-for-Profit Entity	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Acquisition by a Not-for-Profit Entity	Added	Accounting Standards Update No. 2010-07	01/28/2010
Advance Refunding	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Bargain Purchase Option	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Bargain Renewal Option	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Business	Amended	Accounting Standards Update No. 2017-01	01/05/2017
Business	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Business Combination	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Capital Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Contingent Rentals	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Delayed Equity Investment	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Direct Financing Lease	Amended	Accounting Standards Update No. 2021-05	07/19/2021
Direct Financing Leases	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Estimated Economic Life	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Estimated Residual Value	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Financing Receivable	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Financing Receivable	Added	Accounting Standards Update No. 2010-20	07/21/2010
Indirectly Related to the Leased Property	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Interest Method	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Lease Inception	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Lease Term	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Legal Entity	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Leveraged Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Money-Over-Money Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Noncancelable Lease Term	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Nonrecourse Financing	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Not-for-Profit Entity	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Operating Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Original Lessee	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Penalty	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Sales-Type Lease	Amended	Accounting Standards Update No. 2021-05	07/19/2021
Sales-Type Lease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Sublease	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Substantially All	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
Variable Interest Entity	Superseded	Accounting Standards Update No. 2016-02	02/25/2016

840-30-05-1 through 05-4	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-15-1 through 15-3	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-25-1 through 25-4	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-25-4	Amended	Accounting Standards Update No. 2014-09	05/28/2014
840-30-25-5	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
840-30-25-6 through 25-10	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-25-6	Amended	Accounting Standards Update No. 2014-09	05/28/2014
840-30-25-10	Amended	Accounting Standards Update No. 2010-07	01/28/2010
840-30-30-1 through 30-15	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-30-15	Amended	Accounting Standards Update No. 2010-07	01/28/2010
840-30-35-1 through 35-53	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-35-14	Amended	Accounting Standards Update No. 2010-07	01/28/2010
840-30-35-32	Amended	Accounting Standards Update No. 2010-07	01/28/2010
840-30-40-1 through 40-9	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-40-2	Amended	Accounting Standards Update No. 2014-09	05/28/2014
840-30-40-5	Amended	Accounting Standards Update No. 2014-09	05/28/2014
840-30-45-1	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-45-1 through 45-7	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-45-3	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-45-7	Amended	Accounting Standards Update No. 2010-07	01/28/2010
840-30-50-1	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-50-1 through 50-6	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-50-2	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-50-4	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-50-4A	Added	Accounting Standards Update No. 2010-20	07/21/2010
840-30-50-5	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-50-5A	Added	Accounting Standards Update No. 2010-20	07/21/2010
840-30-55-1 through 55-60	Superseded	Accounting Standards Update No. 2016-02	02/25/2016
840-30-55-29	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-55-34	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
840-30-55-50	Amended	Accounting Standards Update No. 2010-07	01/28/2010