# ASC 840-40-S99: Leases — Sale-Leaseback Transactions — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/40/#sec-99-sec-materials)

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Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z

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## ASC 840-40-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-99-sec-materials)

SEC content: yes

##### [840-40-S99-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-1)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)

##### [840-40-S99-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z

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[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)

##### [840-40-S99-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z

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[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)