# ASC 840-30-30: Leases — Capital Leases — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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

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

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

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### Lessees

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

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

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

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

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

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

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

##### [840-30-30-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-11)

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

##### [840-30-30-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-12)

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

##### [840-30-30-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-13)

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

##### [840-30-30-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-14)

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

##### [840-30-30-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-15)

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