{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/40/#sec-00-status","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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-40-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6230743-165354\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Codification Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/40/#840-40-S55-1\" class=\"xref\">840-40-S55-1 through S55-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/840/40/#840-40-S99-1\" class=\"xref\">840-40-S99-1 through S99-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Codification Update | Date |\n| | | |\n840-40-S55-1 through S55-3 | Superseded | Accounting Standards Update No. 2017-13 | 09/29/2017 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01f07f023ae3da9c23b81313438a652e56905bcb3bde76cc1deacb408742ec0b","downloaded_from":"2026-09-10T01:54:20.965Z","last_downloaded_at":"2026-09-10T01:54:20.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480205","source_sha256":"2f273a467464b5248e558979bdc333084b86eeb62aebc0d09d6e0656fe77ac5b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:025c060c302056196c80b604e6257f5129ac5359382a7d28d57bbf1193cf0067","downloaded_from":"2026-09-10T01:54:20.965Z","last_downloaded_at":"2026-09-10T01:54:20.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480205","source_sha256":"2f273a467464b5248e558979bdc333084b86eeb62aebc0d09d6e0656fe77ac5b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed9191522e0673e6e891417d37aea5977d1f7ac83d6c7b9a0d441c0c0cd9f61","downloaded_from":"2026-09-10T01:54:20.965Z","last_downloaded_at":"2026-09-10T01:54:20.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480205","source_sha256":"2f273a467464b5248e558979bdc333084b86eeb62aebc0d09d6e0656fe77ac5b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed9191522e0673e6e891417d37aea5977d1f7ac83d6c7b9a0d441c0c0cd9f61","downloaded_from":"2026-09-10T01:54:20.965Z","last_downloaded_at":"2026-09-10T01:54:20.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480205","source_sha256":"2f273a467464b5248e558979bdc333084b86eeb62aebc0d09d6e0656fe77ac5b"}}