# ASC 840-30-55: Leases — Capital Leases — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/30/#55-implementation-guidance-and-illustrations) 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): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9d4e1fd2e329c70c5f84a722db4aaaf38f51ab107e0efc568fedb5c95c72905d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/30/#55-implementation-guidance-and-illustrations) SEC content: no ### Lessees ##### [840-30-55-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:afd53abf499feb5b55fcfa22011035e1a7aa1f099005a457f47afd820f146dde 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-37](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a7408fbb077b38e75512136046cbe29e8e72cd8cc82ac8891380530e4bbc76ae 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 [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-38](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:42e9b34fdb9f5b973d21b5a5a42d22f45d626b02f8c6215cdf74170980f14983 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/) ##### [840-30-55-39](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:73e40b7d442f4544ff56f3037564b17c718a5898e30033781e66f5d53845c7ff 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/) ##### [840-30-55-40](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:d44e71235945872cde534b5401a43a47dae56d2c7001d1ca6c98cdb64028696e 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/) ##### [840-30-55-41](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3d40a15e3e722a69dd20cc4b8ab22e318d12305abee77cf71c1409bcd3711ffc 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/) ##### [840-30-55-42](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f4e36d1fc362f7f8bbcb2d6510288fa65927aca8886789407bce1c26dc91953a 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/) ##### [840-30-55-43](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:19a6bdf39707fa568a72149ea63a362c550cdc509dd1dcfcd2ea9fe2ac513951 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/) ##### [840-30-55-44](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:c14bf7294fa3948c5422ff85d1600e5b12d4821efd1e3479db833d2e0a15fcf8 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/) ##### [840-30-55-45](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:6dced940cb463e05739be3f1257118f9a6f502e92ec7a677456ed82e281717aa 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/) ##### [840-30-55-46](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:560f04b1d3df7f2eaea6a3fd7ce069bd54a5e1ec301141b35d8156235333c058 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/) ##### [840-30-55-47](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:8f27ed6c746482dfe857105317b2252e80c738e308ba10e801529b863c0741b5 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/) ##### [840-30-55-48](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ca849818ac028e8ed320810d0bfff0d34b28254408fe6793297d8e7932424a35 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/) ##### [840-30-55-49](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0e7a57f4b397e5d85d38ef6946d277a157752d579c29ea256f0c2035dce05b8e 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/) ##### [840-30-55-50](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ce65def84598f2e34c1497d9cb6e34a11b3b84621770bbbcd4d63a4e66fab038 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/) ##### [840-30-55-51](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:1ebc83c762d336f72787bc9d5f91ee019f202d1fecc60cce6093a9451a5baf63 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/) ##### [840-30-55-52](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3f294fd64e17fbcb99475aceeb480bc54595036a095275f4b610e4ea905a7c13 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/) ##### [840-30-55-53](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:54ba7d1f4df398a6c6b7378c367651d95b3a064f52c8e505f46e6ac3326ccf6c 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/) ##### [840-30-55-54](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:d25e3babbfcdee777f879b5ee48937963422c0b42443e9a49b5b4bde44dd79ae 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/) ##### [840-30-55-55](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0c601d107ea64a0d87d9a7cf68bb3c3d96d3aaddd871bb1bd58cca02ffc513cf 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/) ##### [840-30-55-56](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b05e0c4df976f4df07aef7eb802102c23572d9f7a43f7d057a87443ef4c2d919 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/) ##### [840-30-55-57](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:92818475ee67fa99090db8e734514e028520f7543f01b18c3a80bd2a329ef7c9 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/) ##### [840-30-55-58](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:48e20c6424ce263235b7c639b3794b8e4ec4de64f944002413e01fe06016e567 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/) ##### [840-30-55-59](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a0172354df0ceca11ca706b4d9a37c52a0d512ef162eec63a43503954c92868c 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/) ##### [840-30-55-60](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3fd0eb5046f4e4ae8927dca5a32e910d6204aff4e061e970bc86cc17583d1951 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/)