{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/40/#35-subsequent-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"840","topic_title":"Leases","subtopic":"840-40","subtopic_title":"Sale-Leaseback Transactions","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Lessees","heading":null,"paragraphs":[{"citation":"840-40-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41c86aa47335f7dc6f347c0c18e25f013054c251e977f3034aec709c4ddd9a5d","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}},{"citation":"840-40-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69482338d9f84b8d2be046d61c2baf92b3f21b49003b5c1ca301cc617c959ec2","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}},{"citation":"840-40-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:321e30a3b89ffd65a993192840f53244bc8dd4b4ad901924b3b24b816ecc335a","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}},{"citation":"840-40-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05d6546d2cf3832a11b918a2c3770ee0e77d74966a5dd0ce2de4d81646a44827","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09c8a2107290ea01b376e0b386f33bba7c4461038a52ef7de87790275c68932d","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c289f0e14f0000b6e906e20cd29c6531e3bcae1e4be42a9b648926ac0736716a","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c289f0e14f0000b6e906e20cd29c6531e3bcae1e4be42a9b648926ac0736716a","downloaded_from":"2026-09-10T01:54:12.402Z","last_downloaded_at":"2026-09-10T01:54:12.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481317","source_sha256":"63063ab20a8d07923d9910c55354a982c10b2df4ae49bce7f0de76bd5219c612"}}