# ASC 840-30-50: Leases — Capital Leases — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/30/#50-disclosure)

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): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:06b9e00653448a87f13ae79b099eb299fb05f12a4d108da7a794b7cad3c55ad9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 840-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/840/30/#50-disclosure)

SEC content: no

### Lessees

##### [840-30-50-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:31e87490a632483e4a57a78ea9acbe099d67e912571e252a5eda5221b40390cd

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-50-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:f4febce7eed36e2902f4fb3a98ca486e20b43c03a3e1ff28fe753b264e70dfef

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-30-50-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:7d54786de543fc6a5e94f1f85977530568147ada55e5a7591b720aab728571f7

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/)

### Lessors

##### [840-30-50-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:1b433c2026b9673929961fa8af3528e93d0b4fd877836cfcd79877e1a9bd3d1a

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/)

##### [840-30-50-4A](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-4A)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:67c5aab9f02ad1ae29306dfd598183a8f84a5d2fb0143a4e335ded12756b8fa1

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/)

##### [840-30-50-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:b3b4d17bdfd6d19021b9515aa52fac0137153cb1ee7334a57343074cd1a5b796

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/)

##### [840-30-50-5A](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-5A)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:3293707a08218d516869c0230f664943d92b0bf5fbaa0870bd628e990fe10795

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/)

##### [840-30-50-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z

Record version: sha256:7db4712ad06070b1cd406de5bcd82256317da100df30be16f150449c274cbcdc

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/)