# ASC 840-40-30: Leases — Sale-Leaseback Transactions — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#30-initial-measurement)

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## ASC 840-40-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/840/40/#30-initial-measurement)

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### Lessees

##### [840-40-30-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-1)

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

##### [840-40-30-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-30-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-30-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-4)

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

##### [840-40-30-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-40-30-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)