# ASC 840-40-S00: Leases — Sale-Leaseback Transactions — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#sec-00-status)

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## ASC 840-40-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-00-status)

SEC content: yes

##### [840-40-S00-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6230743-165354"><tbody><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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/updates/asu-2017-13/" class="xref">Accounting Standards Update No. 2017-13</a></td><td class="entry">09/29/2017</td></tr></tbody></table>