# ASC 840-30-35: Leases — Capital Leases — 35 Subsequent Measurement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/30/#35-subsequent-measurement) 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): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a54909207dce5b7cf97f3005584498cd96ff2d9db93c53e3fb90393f1d8caa51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-30-35-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:891c740ed2ed9be0a8e6d1a6f5efefdcbed2868ba886c24d98a23765e8e74f1f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-35-21](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e9f727763cdd12debfe6b0b7ac71c391e5356cc3c717b4ad72613f445446ed66 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-35](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:93ce1cd72c68b6f1e6595e9ca7e1296826ac02149cdd83ce827e4ce029a3e77b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-37](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9eaeb48116234312adfb14e608c847b8578df8e4b7f9c270f34a6e89d231c8fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-30-35-38](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:82915e8b395a5536668ba255fa0961a2116178ef409a830860e7a4eaa3094615 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-39](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:10c6a4d10e914942c3834fcb6ff8398a5e14df0eae9007da469fc8f65e0a7bbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-40](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:4a2f7a3c38dabc712f69b7e6caf448fca2edffeb36bd19ead29c282cc77360ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-41](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:926584b7f9f728355a75e3c4d88a3997c437af3395f26381d402aca580035334 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-42](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:11cb3408a14de8679c86717f1569f417901a378fe9fb570c4e05c0877f791aae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-43](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:516c617e8dbfbd948e080fc1a62486e76fafd1257485e625def63dd03dd03ad6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-44](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3cbdae1a5977ea4ed753d29ea5622b6e2efc1818c5fccbb83e88d546c5417754 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-45](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:74c108d064bf6e97e2e6bdba027ecb33bd787897ecd70a6699cdc5ff2626e004 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-46](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:039cc435c5353f81da966a5c0c8fd043da421f5dc1818941cb005e15f15f9f24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-47](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a77f085edf75033c044d23760902ceeca9c45c4f87ab931a1735ac980e54e371 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-48](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:75257dd4829615d77e4c264ac6d3fce8925a357a014b7e36bbd40a4f3f3bace9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-49](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:7fde3fa31a0bb295403a8ca92536b9454ed763773c0c5542f1f3a09664023eef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-50](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:84c558cb065185ec80179b9cd845277ae047ec6a5ffc0435d0619a524dc95f6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-51](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8edd2987562dfeb07f3385a0c0f5cd707f4b010e0ca57df68e8b9779a7ff59a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-52](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:33933d655b2dacf61cf6be6a044c54468c64437452de221c5cf5ddc6c0ca6668 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/) ##### [840-30-35-53](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:c3a2269546813a3f33aecfab7e9167d7b8003fcede0c69907de6c0e11cba5763 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f 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/)