# ASC 840-30-25: Leases — Capital Leases — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/30/#25-recognition)

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## ASC 840-30-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/840/30/#25-recognition)

SEC content: no

### Lessees

##### [840-30-25-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-30-25-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [840-30-25-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-7)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-8)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-25-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-9)

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

##### [840-30-25-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-10)

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