# ASC 840-30: Leases — Capital Leases Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/30/) 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): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:53.488Z Record version: sha256:36594ebbd62c86137c02631750d856e6a79c3fdbd316e59335c0ddccff48339b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30: Leases — Capital Leases ### Machine-generated study aids ```json { "summary": "ASC 840-30 was the legacy guidance governing lessee accounting for capital leases and lessor accounting for direct financing and sales-type leases (recognition, initial measurement of the leased asset and obligation at the present value of minimum lease payments, subsequent interest and amortization, terminations/renewals, presentation, and disclosure). Every paragraph in this subtopic has been superseded — almost entirely by ASU 2016-02 (Leases, which created ASC 842), with 840-30-25-5 superseded by ASU 2014-09 (Revenue). As a result, 840-30 contains no operative guidance for entities that have adopted ASC 842.", "key_points": [ "All Sections of 840-30 (05, 15, 25, 30, 35, 40, 45, 50, and 55) consist solely of paragraphs superseded by Accounting Standards Update No. 2016-02, which replaced Topic 840 with Topic 842.", "One paragraph, 840-30-25-5, was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), reflecting the removal of legacy revenue-related lease guidance.", "840-30-35-37 is designated 'Paragraph not used,' so no guidance ever resided there.", "Because no operative text remains, entities that have adopted ASC 842 must look to 842-20 (lessee) and 842-30 (lessor) for finance lease and sales-type/direct financing lease accounting rather than to 840-30.", "The subtopic remains in the Codification only as a historical marker; it may still be relevant to periods presented before an entity's adoption of ASU 2016-02, whose transition provisions are in 842-10-65-1." ], "categories": [ "Leases", "Transition and effective dates", "Recognition", "Subsequent measurement" ], "audience_level": "intermediate", "student_note": "Know that 840-30 is dead letter: the capital lease/direct financing/sales-type model lives on only in comparative periods and in exam questions contrasting old and new GAAP. The common mistake is citing 840-30 for current lessee or lessor accounting instead of ASC 842-20 and 842-30.", "related_topics": [ "842", "842-10", "842-20", "842-30", "840-10", "606" ], "key_concepts": [ "capital lease", "direct financing lease", "sales-type lease", "superseded guidance", "minimum lease payments", "finance lease", "leases transition" ] } ``` Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:6196ce3e48683c1e7f324914a9f95b1b288c0ddf15912d3fddaedb5dd79f30eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/30/#00-status) SEC content: no ##### [840-30-00-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:0e205fc028911e6371f53e6d7b7f2c0cf20475e0d232cb9bde10a7adea037997 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
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Advance RefundingSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
Delayed Equity InvestmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Residual ValueSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease InceptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Money-Over-Money LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonrecourse FinancingSupersededAccounting Standards Update No. 2016-0202/25/2016
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Original LesseeSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-05-1 through 05-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-15-1 through 15-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-1 through 25-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-4AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-5SupersededAccounting Standards Update No. 2014-0905/28/2014
840-30-25-6 through 25-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-6AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-10AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-30-1 through 30-15
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-30-15AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-1 through 35-53
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-35-14AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-32AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-40-1 through 40-9
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-40-2AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-45-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-1 through 45-7
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-45-3AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-7AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-50-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-1 through 50-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-50-5AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-5AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-55-1 through 55-60
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-55-29AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-34AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-50AmendedAccounting Standards Update No. 2010-0701/28/2010
Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:b29e81f472e088dfeae96ab6ab051e5cd9836ccaf351fcddf06cf7099d9b9e36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/30/#05-overview-and-background) SEC content: no ##### [840-30-05-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:ba114b0c4def50cd1c83a1d25d9eaa5e613caa0b280ce96a83f3f47422f93d01 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/) ##### [840-30-05-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:10fe280559b57c9748ba66689beafe6bd4e47981a45b375855a9b13ecd53d153 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/) ### Lessees ##### [840-30-05-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:149ddc23830a5443f2fe1ec0c62a3566667edb905db3d1adae638d5be82607b4 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 ##### [840-30-05-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:50d87391fa6a613517b91436cd4384c12c8ddff85879bba18e59447810556825 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/) Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:91acb047bd1989e2e5dca200bcf9c484cfa8c63e7cf6ef68223be5dab7f2b688 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/30/#15-scope-and-scope-exceptions) SEC content: no ##### [840-30-15-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:3bfd5d885880acecb885ef51b16e34555e7f923744533aa4cd8c6a40b29748be 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/) ### Lessees ##### [840-30-15-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:8cc3269b4ba6ceb5c26e47fc83b3602b455e998d004aa1bf3c54b5e270da3d9a 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 ##### [840-30-15-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:cde779bbc2f77fdb65d8ab93dd4034e46f96dec615268f048d5a54d8c81615d2 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/) Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:63a341e200fc65cd2515d4a7475d3f6346f8c5ff48c9dad09b3cf4aa74b46ab2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/30/#25-recognition) SEC content: no ### Lessees ##### [840-30-25-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:3200db3ad36f31cee538ef124396fd0bf0f7278e26b633961e185f2501ff4c44 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/) ##### [840-30-25-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:e38b44da8d27c643d317976f2568e613540e3421879ffeaef2cc7a13c862f1ce 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 ##### [840-30-25-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:5e7ba4ade6db3f88d843828041734153856582a3416305810082404e30d2e740 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/) ##### [840-30-25-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:243d6b63337479372fff134accd5aab97ffb967324f3e491bf47b4401f43e53f 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/) ##### [840-30-25-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:eb226d20a3dd89f92ba0d5858db0f914d28358fff2985ced44273aa1d85f799d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [840-30-25-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:7424eb4bb5d44dc29419a72627f2617057e3750a9e765b4ca548ffdf32190253 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/) ##### [840-30-25-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:0c8440b5cd641df77f552a27a24b58e9ef92374231c128881ef4e1b62978a4b5 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/) ##### [840-30-25-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:a41b6ab762b19d5ee3e60390716776869edeaccbea21d6034327ecad2f2d705d 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/) ##### [840-30-25-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:d3229a842c8d63619e041f678f3ec4a385cb6db528b219dc0872174a43db71e8 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/) ##### [840-30-25-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:bbd1ca5eb3c09684e0319f0779aa33973c2bc202eafb699182264eeb75cac044 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/) Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:5bbcdd22d8c25f4cf171632283a24bb2801a87c8fa92e2ef3c76529ce91c3bbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#30-initial-measurement) SEC content: no ### Lessees ##### [840-30-30-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:be50aac67141e9d02e78e9b2d0cba1183c231f587d737aac5e736370fe82e104 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/) ##### [840-30-30-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:6f656e374082eda5b970a3c16ea2c8b2cecf194c3211f71b22db18b596034196 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/) ##### [840-30-30-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e538ea2fe0740622a3a1795b1c9d1cf9c2e41f1c94fb7757ce57d5b91e68d52f 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/) ##### [840-30-30-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:33f3ac12175b02097db7537d7803a01f1bb7e72f8f7597621435cd2eec5065af 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/) ##### [840-30-30-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:c232f512c38b06a8b3c06e5a85c115fb9f12c748279472c7cda685707cf66667 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 ##### [840-30-30-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:7fb49915c4c88c19e54739c67150f03cfb810b5023691dd6013169140022d8e5 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/) ##### [840-30-30-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:504799f4e96d06e441cf391d5ca820fe70701738004bc4c674178d716c71c16c 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/) ##### [840-30-30-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:433c4466dde85133aeb1ab111b3db9c439947e49e3df5c9ca688861ab49ec53e 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/) ##### [840-30-30-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:296a442d3e74dc5e98a7a6bc030eb73c7bbdb4523a3b12995ba67f3cb2ca29c7 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/) ##### [840-30-30-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e330c1e85cc2c83dcc31c424eef18119e459cc5a7ec4a742b67bb4afd0890d9f 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/) ##### [840-30-30-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:20addf7431090e5757640bfd8ec6e1b24e7085c66f56b51b12e00d6d063220df 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/) ##### [840-30-30-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:f852f90c350977cbc7b8dc5a97f76e0083dc97394b98382cd2022b2cb63f31fa 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/) ##### [840-30-30-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:c5c387ffbded6bc229146071852f15e8ab7bec6a6a400afac48abd22b401e4b8 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/) ##### [840-30-30-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:254ed4f6aa5835508bca2e337750965eae49ca157071baa661863be0a5ea94f2 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/) ##### [840-30-30-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e37f0f9dd4494b3ca0fce6c9578b52350c68207e940d641e25df2192fa686162 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/) Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a54909207dce5b7cf97f3005584498cd96ff2d9db93c53e3fb90393f1d8caa51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-30-35-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:891c740ed2ed9be0a8e6d1a6f5efefdcbed2868ba886c24d98a23765e8e74f1f 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/) ##### [840-30-35-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:dbaf303c164fa7374459330a23b235472756a2ed4a40b7f199a2dc454332ece4 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/) ##### [840-30-35-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b9e9d3b78564a24d3c3c63d5d68b31e707359f5e35b62fa2fa0bc90447345b2e 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/) ##### [840-30-35-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:49fe54b1b4828c63e238537e1abba477b61ee1db0cccae5d52e445b4a579b361 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/) ##### [840-30-35-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b2ff9ebbf94c8ec63e512f6536448b09c24eb0607550e5b5b00ac0259e6e7659 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/) ##### [840-30-35-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e3ca47b1cd0cfb508806ba1131ada5c7a1866b1adb1c9b2699f1bae09cea8028 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/) ##### [840-30-35-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:d4f9e9d5ccf2c03754e8a2a36fb3ce922c7fd59696280ffd9949055e7b5a2902 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/) ##### [840-30-35-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a8f13ad83d59ee06c55c779b992d8f9bc6974a63a12b5786e7ae0752a1de1d22 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/) ##### [840-30-35-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:23bfe19e0b95a541ee2b4b78faa24e2619088a0a865b6595f727f9f9744a8cf1 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/) ##### [840-30-35-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:091841d0143f0979e38013035f37bf3522c552feaf7df15ee4f99e8415a7fc0e 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/) ##### [840-30-35-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8672e98a95df09f27697061148f2d457dfb052ce620cc2c3280019c82f4afaa8 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/) ##### [840-30-35-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:d3486869b430e7260119ed79bc11485d41129b20c0307290693096677a388ffc 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/) ##### [840-30-35-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:322d2fb59db2c8f047d0bbc418a07d837ae68e0878cc4d914bb5b8fa80e7525c 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/) ##### [840-30-35-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:0280962b5b2316a613d611d1e3ca12e0a91a6cb40fccac44313035010696dc37 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/) ##### [840-30-35-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3eba103ba076cd4c470c5becfe4e64b11c70da591c05f1057f35eb58b826a98d 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/) ##### [840-30-35-16](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9f19c20a33b0de83d6b83c296ad4aff703ca2deed8d24ac36d8d827f40aab296 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/) ##### [840-30-35-17](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:486fec65d90d7e3a041e3e51efafcbc87ab661072c750425937c07c07cdceffc 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/) ##### [840-30-35-18](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a0c7b9d6bf34fbecb0f48827d88faad966dc071a73364951d0f34a6e30543dd9 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/) ##### [840-30-35-19](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:31b7d908e756e90aa0db4108a2287feeee433ccb12e7c1db27bfbeef1db4d944 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/) ##### [840-30-35-20](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a27e1b61f5e24532f5fe80a0383ae0cd4a761220962e69db3372cd9e8da99903 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 ##### [840-30-35-21](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e9f727763cdd12debfe6b0b7ac71c391e5356cc3c717b4ad72613f445446ed66 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/) ##### [840-30-35-22](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9cc836beaa9c004a5684b866eddddb98a1d440df15cf9a6f9216b0d86ea1562e 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/) ##### [840-30-35-23](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:112c5e9a1fbca1feb524e70039225794aac709873b94e6e703114ec152ed2f27 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/) ##### [840-30-35-24](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:4fbae79da4c3e68fe0eff43483188af37f22c2276e0faab5a339fa96a7528083 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/) ##### [840-30-35-25](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:1133fca70177e7af3d1360dd548646ad50394e21c6719eb83cccdb1ad77c2c06 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/) ##### [840-30-35-26](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b6e35b54d0107a1ab3b09d16c36fcda7a6488e799b26e755f32fa2f5cb4ce40d 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/) ##### [840-30-35-27](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:21ae2443f9fd50194d4a8f526f12a65fa4403f3bf96325fa1eadf30dc20f983f 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/) ##### [840-30-35-28](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:70eba21570d4f1915abba5538af1707fffb8d46d2f2a35520ced9758575c23c8 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/) ##### [840-30-35-29](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:dad181a2f81be18224624073488f77e74d4f8c0c0962db12604601ff6e19ba6d 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/) ##### [840-30-35-30](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e7d35bf88ca94f7311c1ee77db5a6f1069caa11d741c9e6ef81175959aed0031 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/) ##### [840-30-35-31](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:f625f7970de700cb71ad9424222690b96c1e6e7773256e0f109ea3be1544520a 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/) ##### [840-30-35-32](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3b8836350b4bdf12df77fc661ef11a10aa7a4e0e47780c323ef55e944089059c 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/) ##### [840-30-35-33](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8a8591ef6cbca1650306f8a2e4862b3443c12391e3880db232936fa8fa25cc74 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/) ##### [840-30-35-34](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:275145470e3e01d12cfd2098cdbb4be80117884400e584b74a5998bc3e524950 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/) ##### [840-30-35-35](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:93ce1cd72c68b6f1e6595e9ca7e1296826ac02149cdd83ce827e4ce029a3e77b 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/) ##### [840-30-35-36](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:2ce2d672168aa185534e0392fa3eeec3758a116ad6421b1f038958370339b74d 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/) ##### [840-30-35-37](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9eaeb48116234312adfb14e608c847b8578df8e4b7f9c270f34a6e89d231c8fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-30-35-38](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:82915e8b395a5536668ba255fa0961a2116178ef409a830860e7a4eaa3094615 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/) ##### [840-30-35-39](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:10c6a4d10e914942c3834fcb6ff8398a5e14df0eae9007da469fc8f65e0a7bbc 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/) ##### [840-30-35-40](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:4a2f7a3c38dabc712f69b7e6caf448fca2edffeb36bd19ead29c282cc77360ea 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/) ##### [840-30-35-41](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:926584b7f9f728355a75e3c4d88a3997c437af3395f26381d402aca580035334 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/) ##### [840-30-35-42](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:11cb3408a14de8679c86717f1569f417901a378fe9fb570c4e05c0877f791aae 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/) ##### [840-30-35-43](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:516c617e8dbfbd948e080fc1a62486e76fafd1257485e625def63dd03dd03ad6 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/) ##### [840-30-35-44](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3cbdae1a5977ea4ed753d29ea5622b6e2efc1818c5fccbb83e88d546c5417754 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/) ##### [840-30-35-45](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:74c108d064bf6e97e2e6bdba027ecb33bd787897ecd70a6699cdc5ff2626e004 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/) ##### [840-30-35-46](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:039cc435c5353f81da966a5c0c8fd043da421f5dc1818941cb005e15f15f9f24 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/) ##### [840-30-35-47](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a77f085edf75033c044d23760902ceeca9c45c4f87ab931a1735ac980e54e371 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/) ##### [840-30-35-48](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:75257dd4829615d77e4c264ac6d3fce8925a357a014b7e36bbd40a4f3f3bace9 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/) ##### [840-30-35-49](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:7fde3fa31a0bb295403a8ca92536b9454ed763773c0c5542f1f3a09664023eef 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/) ##### [840-30-35-50](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:84c558cb065185ec80179b9cd845277ae047ec6a5ffc0435d0619a524dc95f6b 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/) ##### [840-30-35-51](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8edd2987562dfeb07f3385a0c0f5cd707f4b010e0ca57df68e8b9779a7ff59a9 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/) ##### [840-30-35-52](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:33933d655b2dacf61cf6be6a044c54468c64437452de221c5cf5ddc6c0ca6668 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/) ##### [840-30-35-53](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:c3a2269546813a3f33aecfab7e9167d7b8003fcede0c69907de6c0e11cba5763 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/) Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:e21eb4c47c5638553797450c615cc5ca97cd05b009639045998831d5f3264fa2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/840/30/#40-derecognition) SEC content: no ### Lessees ##### [840-30-40-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:9c34a2c02af785eed919b737d8861be35367f6a7c8410ccc800cd5fa3bed4e6e 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/) ##### [840-30-40-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:268f6ee0fc7916408e56e408ea6b9b14a366e802574c4b2e9ec313cdbf1a3d79 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/) ##### [840-30-40-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:d2114028a56b46ffee018a084f44c923dbe5ceb8876a93d6c410ca99772db05c 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/) ##### [840-30-40-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:1fdda6a84307e0207d9cf188e1333cad271c91357899fabbdcbe4f32e0b5fa29 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/) ##### [840-30-40-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:bb05cbe1f195b06f9de27bf293143291aae234cee00b7ddf161130e9ed16c3ca 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 ##### [840-30-40-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:4c06680f0dfc2643a480460efffbdd39b1f5e0b8de3bc78f2c6ced16016d8437 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/) ##### [840-30-40-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:1a1c98f60527907c14db04a70c4aafa192943c0e909301b66b7fb2c6027440a6 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/) ##### [840-30-40-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:94060585386e17dc44faaf3abcf588d2f876e9c19503c1884c293c3a27a6df7a 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/) ##### [840-30-40-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:07ff03b39d8e28cfa44641de593c8e0f15eaf210edbdbf743e39e7e27372d7f7 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/) Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:a11f74be841736f1de44e68c4c74ebba5ec6f4b910e0e617f3621e576a3ebf03 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/30/#45-other-presentation-matters) SEC content: no ### Lessees ##### [840-30-45-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:479bfda66eaa6fdaad1fc4e9a5364654f334902f3eb64d1631cd4991c1bbf681 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/) ##### [840-30-45-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:e9f55115f5ed797c4797c3046cb6be61ba5c61e68564e9485bd947a78d977a80 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/) ##### [840-30-45-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:ef929ab867b017a62fc79ced8f923265035dd753a1498a34e13e18156dadb955 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 ##### [840-30-45-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:182f027f0ebe060af84159c148542664a667ca56e3d031bf2b359902ae156920 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/) ##### [840-30-45-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:734321709b75bb67e916a93067f56cfbe9353f43576968d512ab4b9f99dfc6c7 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/) ##### [840-30-45-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:1d6fac7e0ba61629301c069955c1524d118dca63b5d14a81f7b87e822f299141 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/) ##### [840-30-45-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:115cf1825ea0d70d7ce5168e1c582e4be0370f9719f3893a83a0e2c2c187ff61 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/) 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/) 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. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:c47e7b2819933ee95f85a3982aad17609f6baf44473a3734d7e169177f7cfb22 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/) ##### [840-30-55-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:15b67d8290712d2a692d4eca7c9bd6372ee7b5910894291865dff4e1785dc85f 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/) ##### [840-30-55-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:829dd8db37cc603e8eae7a4f89d86d62cc3f2727024d2deef51e752330431fbe 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/) ##### [840-30-55-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:7f3f9f60d7854bd4f43fd4cbd53df4c4cd02d83eefe69c70d751fd19fc0e07db 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/) ##### [840-30-55-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a1362affceab58d3b1d3081e51ac62fcefec69f4068af650adf674fc52f19a92 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/) ##### [840-30-55-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e4781b31590c11a70da9839dba323f7bffb1637b857587481b91f80ec0c10ee0 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/) ##### [840-30-55-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:fd5432a6e1559bf5d5fe57acf449085f4fd580d4bcf07164c2f30cdfe6ed081c 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/) ##### [840-30-55-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:cc6864392281ff0419d1088b1e9e7d3b486ac30900b95e3286b33ad8c3385560 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/) ##### [840-30-55-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:8e88d6e82c9c1dc3bc178e1048cd5b299147edcf7ac2af609143d46c4b8a28f9 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/) ##### [840-30-55-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e6aae40d094b4f0710b36101de2eb723858cef121630ab5e11bae74cbec28c50 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/) ##### [840-30-55-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:5eec92a1758031509a7ebd25a8058c8abad9c3100de9404067fc1b2ba501a78a 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/) ##### [840-30-55-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:61570abc1c74a193225bd68a3f211691cb0149012f42e6455f2876589cde42e6 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 ##### [840-30-55-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:74ca53f7f101dcf0134cff98672324921df2b9f463047346e733d995628aedc1 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/) ##### [840-30-55-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f530aa6809f32e31eed0e98a03bd18b9f40bcaca3d11e794e2fffa798f55e2ef 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/) ##### [840-30-55-16](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9c79a536f6b023723d8b9b85e5673ded95cb5a634ed75dd4f398b7e8b93f2aaa 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/) ##### [840-30-55-17](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:18b8be06ef6d1b3e437e2718f12afdb76b59659d70d9baa5a0c9cafc0bdfa6d8 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/) ##### [840-30-55-18](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:928a61d6a31933a699fe37d7d0b3750f922511ef31e48ba4a8e6acc935297d20 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/) ##### [840-30-55-19](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b2b8f9ba89bc9d2c288c18f576ebd28440710c391f11b57241a076b5877afd01 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/) ##### [840-30-55-20](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:7aae7aa15938904f9229bdadcfa3410b37bd17a6b6c46004d6f5cb9e2dde48d8 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/) ##### [840-30-55-21](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b15d0f6b8e0a31cf6b117f1612b0dba165458040d6a10de6d4ee464cad23421f 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/) ##### [840-30-55-22](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:4ec5f45a2d715cb803e795e2f013e37fa9140b632c67649e5f6b96c120c5a8d4 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/) ##### [840-30-55-23](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f11cc4c69fe614f564a3d8a3a384df6ed1530e33443f4b904533f3b636238b1a 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/) ##### [840-30-55-24](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:fa0f91e3ec8d2c2e5769a9d51687d9e2781173bb97b8dd8f1e1bc1275e626fd6 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/) ##### [840-30-55-25](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:027e9a68d791fd0a4511c51f9f17ba120851ea5177b167396041497c3acae1bd 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/) ##### [840-30-55-26](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9b098f14018949864405e34eac1917081c51b8c2cd0133ef1c70d8140f034216 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/) ##### [840-30-55-27](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e391d21ed543dcd8ef9d1f7d7c3cb22cd0887d2198425383988024be22c76641 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/) ##### [840-30-55-28](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0cc794d1dd03192eaa9563976a353c9be414454b30c07cfad5475fa6ac96802f 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/) ##### [840-30-55-29](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ea2e1cc3f3ae06c7193e7c6aed33f2ebe0d0d0008db63f32c661d5e071ad6d09 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/) ##### [840-30-55-30](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:cf2a59da4110b27fc06b2b8ade2c3a466f68e383e46bc3ec42c3b0a574d93b53 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/) ##### [840-30-55-31](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:10aed2a9310e45f5898ac317e2b912bf5df1e4a4a963ebf91c2dbbe122a9e8ef 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/) ##### [840-30-55-32](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a6cb2b352ce325385696e9db1102e78da7b997167ef2eacfda717a4cf67313bb 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/) ##### [840-30-55-33](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b8caf866ec80ec0c3d2392e79fcb0901c2c742df3a65eb18a8d7629553b3f8a1 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/) ##### [840-30-55-34](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9ff3a3e1c259393893f61e5ab2d581efa78e79e95ecfd545bf711c0b1a1f34e3 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/) ##### [840-30-55-35](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:2ebed1c3ffecb46c4cf7352ce7cd055bc0dd99b2422d466c54fac19f78a7400b 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/) ##### [840-30-55-36](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f386491c6c20140a1821391b1bd21512f717906197c437dd89608084b190fba8 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/) ##### [840-30-55-37](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/) 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
Source downloaded (UTC): 2026-09-10T01:53:48.286Z to 2026-09-10T01:53:48.286Z Record version: sha256:6ed5b1ef9f0c9336279e1338b7e9261c201342102a10c7d691a7d6e9e8c1551a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S35: SEC 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-35-subsequent-measurement) SEC content: yes ##### [840-30-S35-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:48.286Z to 2026-09-10T01:53:48.286Z Record version: sha256:b4b3912a7b5f1dd6c41a07fbcd99f4aef878011c3e629cfb5275c13ae9cca316 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:53:51.317Z to 2026-09-10T01:53:51.317Z Record version: sha256:29bc7a57943265e20e9c604c487aa3af7888681234fcb5381cd051a5e6d50bab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S55: SEC 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-55-implementation-guidance-and-illustrations) SEC content: yes ##### [840-30-S55-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:51.317Z to 2026-09-10T01:53:51.317Z Record version: sha256:d1a9200d0757d04d460d774770c683f1d19cfdea82e43c3be5cd35435eb6d161 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:c26dde57f7fa2bbd90e88eb15e8c0d3db3198d47906e45ffb715dc453df5e7eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-99-sec-materials) SEC content: yes ##### [840-30-S99-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:dc75e8b895bcb281ca6f4c5122ad30ea9c267760fcbabe4eef32c40441b9be40 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-30-S99-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-S99-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:af47920c1474fe7a5f24277a32a32332e5f7ab383039e2e38fc6c9936261697b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)