# ASC 840-30-S00: Leases — Capital Leases — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/30/#sec-00-status) 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): 2026-09-10T01:53:45.826Z to 2026-09-10T01:53:45.826Z Record version: sha256:deceeda94b7615f622ebd1417ae8f450cff60be396b05d72cde1d106193c5f91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-00-status) SEC content: yes ##### [840-30-S00-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:45.826Z to 2026-09-10T01:53:45.826Z Record version: sha256:b577b8068ada0874789b5f0859e6c6795ae6a3ec0fa7f89250c742517332a436 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
840-30-S35-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S55-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-1AmendedAccounting Standards Update No. 2010-0401/15/2010
840-30-S99-2SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-2AmendedAccounting Standards Update No. 2009-0709/15/2009