{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/30/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"840","topic_title":"Leases","subtopic":"840-30","subtopic_title":"Capital Leases","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-30-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6592455-165868\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S35-1\" class=\"xref\">840-30-S35-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S55-1\" class=\"xref\">840-30-S55-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S99-1\" class=\"xref\">840-30-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S99-1\" class=\"xref\">840-30-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S99-2\" class=\"xref\">840-30-S99-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/840/30/#840-30-S99-2\" class=\"xref\">840-30-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n840-30-S35-1 | Superseded | Accounting Standards Update No. 2017-13 | 09/29/2017 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