# ASC 840-40-55: Leases — Sale-Leaseback Transactions — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/40/#55-implementation-guidance-and-illustrations) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:44a38fb6204507bf32a5b8a378bc87ef3c6234bda1c66f9e1b1a57d939ec9f66 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/40/#55-implementation-guidance-and-illustrations) SEC content: no ### Lessees ##### [840-40-55-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2b1555f571f933e5e34e6231ab97716e85bbaca64b7c34151fd903317ba5b6c4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:22cfe7c3056aa0f22941d7ef3c32db0f47f8ddf77887f4444f355a84b341f944 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-37](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1f2b71847972881409af070e9dfe8148d243bbbb20579dc710e9b346e3de9d27 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-38](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a8fa2e60cf56b72157a6f505a4f1f6349107052c8193f4100831e05dcd10e90f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-39](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2e96b4dceb5bb76eafd054cf8687fa011b3bca3ed21bc110839cc34280a7e355 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-40](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e7e134b96886b02ce96bfb739d58b168944769ee002a0d6fe0fbde4c5ce35bb7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-41](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c8397862dc92de5d8be82a68989a45c405c89bb7aca65e1acee74eadcfa7432d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-42](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:0ad8e67fa8f4d81f1eb43cab32b36a3626ca15b8585434f75e479c5703ebc730 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-43](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:05e05f5e89762cffd6c6447533804a0d7af2267a8db5a71ae3f3bf4c9cf0270b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-44](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fd36d01c56c825e1d40503a30e15b5eef6a2f82c986987d9c46e05f542d7171e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-45](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7256e5945b943a947375611b9fd3fac48f625cee22a6b54c9a2b7adf566ac47e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-46](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c0a7bb3f7d5ab1bf23cd468618448d4502c22cade63ab7251770a44207774e29 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-47](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e415faca5e0601ea3eeaf4ecdebc8e0a50b4b124b878f8834a1a178843a0420f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-48](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a6faf454ce8ec7e3b7d40c8f4b1b0ddf52dcc3269fa5865d67542192780a7ffc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-49](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:da777784d145a016f7ae3a9cbd9bdac308e06aae9ed6a685d734da0a9c0a5f0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-50](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:5f60e8a8716aacc3384dcd2d59507a3f0a94ccbcfca8ae9541cb98c1bc27ef17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-51](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:110c8e61918b862743dcdb1a2cede0b5b54ff9ad2fff7c24c45572cc6b0135a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-52](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7615835ee27e3fed5e11051f6a5504632d9fd88c7760158119f497cc74d88460 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-53](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3f8a618dd84d71909a9514779a34dcc610e33437ecc9db4df6501b409fd1c792 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-54](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:d4b29a306567eef9c1e9cb0142db1b3eec2a765b1f53777516c2a63da76ba5db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-55](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:dcf792a3f3d3bca4e1ba369c4baa484da045589a7e47f05e602709d7096ff224 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-56](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:eb6367e919c83f47127dbf8ff310f2ff7cdcc6764b9805a9ef6b802455325812 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-57](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3f6589dcb68610fb2c7fda6f36567abe5d7cad4bb08e906aeac4ae86e62f138a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-58](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:403eb3363f960a4b80a28f70694afb520f541422e125e69631de9b6aeb584679 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-59](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:82e284958569ccc0b3335092d49066a10cce84d5250586b95fefc295dac4e695 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-60](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:58966c1706a9caa6afa53b653004a7a964dbd5edd34d5f9f2e6fd78ab0176d87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-61](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:85f5fbef3d21793ed61888589bf9101079edbd8a30142125fdee236767e311d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-62](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:138baaadba9d68605f9a00479efc2263499728f7cf2f0329e4e0fa8e3be3d680 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-63](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b9db0ef37eedafb7bcab8b7ff97e0bad6412b6e14db3c84cd02285babdc21297 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-64](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ce6ef60f7a45e0fc1ec09045cd2ba399b1bb54dbfe47c5b5c9858900d7984320 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-65](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:824060497a2c9a1a087fdf7d3d13d7bd4aedd31cc3d1806203769a9d8c9f8071 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-66](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:63b4c95f5bd18b96cfc2344d695718f393dec395775d636f46944924411ab6f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-67](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:093d74648fa4c4b4bbacbd9c5288615f26f756b0f40f07de1afcc269935a0471 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-68](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a060e917ef9f6d0055281455f6f150759d6c466253111a94826c0366d6e669f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-69](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:25fd66894484c9e6013d1431a5de909ed81ea5836e4f34e0b3da0f063a0a02fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-70](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:49924b9b324f7dd737946bc4fbb9beeedc0c7bb47f1a624063d45145f63cd79b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-71](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:da1832054cf9d9e0b384675a46631ed3e399d93c63facecc93285bff5845d48a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-72](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:02678148d999e58e51356ebf5c27b560fbf84562322d13942543f389663c0b9e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-73](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e077bb5636950ed5d6c936de9b6799498daef7e7b7058de33d55ae7c0f4f6b3e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-74](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:01c9db5ba95aa078313a2487e4b98356340c0d01f64824ae8714721fe1ff4fe4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-75](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2d9adc09a1d3833be15245c3727e2101c9670fe00f6ff3ed8230f7f9f89cc93d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-76](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:659b9ac487a3de0a062edf366ed3b452e9a00d9d05242450bf52573a027f75c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-77](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7e47b72b5f344a5b3e3d4828e90ccdc930739b65e1fc080c6c109b1aa97d489b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-78](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-78) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a507e1453d8386b9eb4debf8fda08a57f28d6f8acb43240aa97ff325d59c217 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-79](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-79) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:14115177fb56eed06af1f01db591e3e8b3b8c124d6323ad59aadfc5a3cfe70b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-80](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-80) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:01df954c2836b01c8484e99055f1f5184b74a7d2627525fb0932ea90f4fac4b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-81](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-81) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3e3f576710a04379856a30df1bad46e6beae5a19817c1e04e576613960c947e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-82](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-82) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:d99f4a67d844967431a17e7ca139512223bc0acd4ad3f5d9bdcc4d9257858a91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-83](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-83) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:6f45ae599eaf58c9574a444929061cb4a33e09d3bca2d028fa12cd15c0510793 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-84](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-84) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1b98ab667ffb27b995e205e7cf52e1cf696d0c0558c6a8ab58748d7358a3c2fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-85](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-85) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2d98a2f891b5e8f750010dd389eb81da237478cb5a8a4dfdc7a2c519e0991681 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-86](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-86) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:32e4ceb8d511ae3dcf7cd90ed2e40bc7f1318a97f3e2eec3a6db2142cf7d0a3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-87](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-87) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9d527f0289bb8f181d0104a9d9d4065545261026e6547b9b177a3143de684bb4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-88](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-88) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:f756681579e6e2735c8580b100e7d879a4e095e4dd9b6b2d5d64f2cc300454a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-89](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-89) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:139242ed30093f5418af4715f3d27a9b2cd49477eda975f971f8b49b839318f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-90](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-90) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c5b8581d90929235389500e3e2c13dceff8c6d77888ba0c81e0a11bd5ee13111 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-91](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-91) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b06fb838cbabac1e3570f86764f84e5eca6b6c67ade27dac47d36269f505d054 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-92](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-92) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b16d38a458d58c1a83ca42fd85bd24335ade54dc9660da9219a7540b55c79b95 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-93](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-93) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:bdf49b7ac1ee2faf9820a6dcda3571b81ea6fd6a04a8358c2f938b6f7cfd0022 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-94](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-94) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:66e382c167793fb0a19eb90bf54de37ec05793218a9c8d6c8050ef80a0efa86e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)