# ASC 840-40-50: Leases — Sale-Leaseback Transactions — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#50-disclosure)

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## ASC 840-40-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/840/40/#50-disclosure)

SEC content: no

### Lessees

##### [840-40-50-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

### Real Estate

##### [840-40-50-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)