# ASC 840-40-25: Leases — Sale-Leaseback Transactions — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#25-recognition)

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## ASC 840-40-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/840/40/#25-recognition)

SEC content: no

##### [840-40-25-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Lessees

##### [840-40-25-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-25-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-25-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-25-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-25-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-6)

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

##### [840-40-25-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-7)

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

### Lessors

##### [840-40-25-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-8)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Real Estate

##### [840-40-25-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-9)

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

##### [840-40-25-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-10)

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

##### [840-40-25-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-11)

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

##### [840-40-25-12](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-12)

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

##### [840-40-25-13](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-13)

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

##### [840-40-25-14](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-14)

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

##### [840-40-25-15](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-15)

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

##### [840-40-25-16](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-16)

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

##### [840-40-25-17](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-17)

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

##### [840-40-25-18](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-18)

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