# ASC 840-40-05: Leases — Sale-Leaseback Transactions — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#05-overview-and-background)

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## ASC 840-40-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/840/40/#05-overview-and-background)

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##### [840-40-05-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-4)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [840-40-05-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-6)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

### Lessees

##### [840-40-05-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-7)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessors

##### [840-40-05-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-8)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Real Estate

##### [840-40-05-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-9)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-10)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-05-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-11)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).