{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/30/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-30-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2017-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2017-13</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2017-13","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1a9200d0757d04d460d774770c683f1d19cfdea82e43c3be5cd35435eb6d161","downloaded_from":"2026-09-10T01:53:51.317Z","last_downloaded_at":"2026-09-10T01:53:51.317Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479347","source_sha256":"24ff9721da2ca3cfd8a528a0df93c0f9a2e47f1b0cc09e12c2ec59909eee4153"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af53839d3caaff41203fd373ee06b670c7d7157112c3f3d4df28e39b279f8ee2","downloaded_from":"2026-09-10T01:53:51.317Z","last_downloaded_at":"2026-09-10T01:53:51.317Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479347","source_sha256":"24ff9721da2ca3cfd8a528a0df93c0f9a2e47f1b0cc09e12c2ec59909eee4153"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29bc7a57943265e20e9c604c487aa3af7888681234fcb5381cd051a5e6d50bab","downloaded_from":"2026-09-10T01:53:51.317Z","last_downloaded_at":"2026-09-10T01:53:51.317Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479347","source_sha256":"24ff9721da2ca3cfd8a528a0df93c0f9a2e47f1b0cc09e12c2ec59909eee4153"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29bc7a57943265e20e9c604c487aa3af7888681234fcb5381cd051a5e6d50bab","downloaded_from":"2026-09-10T01:53:51.317Z","last_downloaded_at":"2026-09-10T01:53:51.317Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479347","source_sha256":"24ff9721da2ca3cfd8a528a0df93c0f9a2e47f1b0cc09e12c2ec59909eee4153"}}