# ASC 840-40: Leases — Sale-Leaseback Transactions Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/40/) 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): 2026-09-10T01:53:55.811Z to 2026-09-10T01:54:30.575Z Record version: sha256:49544be5341f605ec888fc35dcf9f51de10d0a0f0fb7edadaa2a359404c12072 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40: Leases — Sale-Leaseback Transactions ### Machine-generated study aids ```json { "summary": "ASC 840-40 was the legacy sale-leaseback guidance under the old lease model, addressing when a seller-lessee could recognize a sale of property it simultaneously leased back and how any gain or loss was deferred and amortized. Every substantive paragraph in the subtopic (Sections 05, 15, 25, 30, 35, 50, and 55) has been superseded by ASU 2016-02, so the subtopic now contains no operative guidance. Sale-leaseback transactions are instead accounted for under ASC 842-40, which conditions sale recognition on satisfying the transfer-of-control requirements in ASC 606.", "key_points": [ "All paragraphs of 840-40 — including 840-40-25-1 through 25-18 (recognition), 30-2 through 30-6 (initial measurement), 35-1 through 35-4 (subsequent measurement), and 50-1 through 50-2 (disclosure) — are marked 'Paragraph superseded by Accounting Standards Update No. 2016-02.'", "A few paragraph numbers (840-40-05-4, 05-6, 05-11, 25-6, 25-7, 30-1, 30-4) are shown as 'Paragraph not used' and never contained guidance.", "Because 840-40 is fully superseded, entities within the scope of ASC 842 apply ASC 842-40 to sale-leaseback transactions rather than any guidance in this subtopic.", "The legacy 840-40 framework (now withdrawn) turned on whether the seller-lessee retained more than a minor continuing involvement in the asset, generally requiring deferral and amortization of any sale gain over the leaseback term; that continuing-involvement and gain-deferral model no longer exists under 842-40.", "Under the successor guidance, a sale is recognized only if the transfer qualifies as a sale under ASC 606 revenue recognition (transfer of control) and the leaseback is not a finance lease for the seller-lessee.", "840-40 remains in the Codification only as a historical marker; it may still be relevant for understanding transition and comparative-period reporting under ASU 2016-02's transition provisions." ], "categories": [ "Leases", "Transition and effective dates", "Recognition", "Derecognition" ], "audience_level": "intermediate", "student_note": "Do not study 840-40 as live rules — every paragraph was superseded by ASU 2016-02, and current sale-leaseback questions are answered by ASC 842-40 (with the sale test in ASC 606). The common mistake is applying the old 'minor continuing involvement' test and gain-deferral mechanics, which no longer apply.", "related_topics": [ "842-40", "842", "606", "610-20", "840", "360" ], "key_concepts": [ "sale-leaseback transaction", "seller-lessee", "buyer-lessor", "superseded guidance", "continuing involvement", "deferred gain on sale", "transfer of control", "lease standard transition" ] } ``` Source downloaded (UTC): 2026-09-10T01:53:55.811Z to 2026-09-10T01:53:55.811Z Record version: sha256:711bf4158a9c2026569ba19544f913f90bd83bb693af166ebe4710ab55db20e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/40/#00-status) SEC content: no ##### [840-40-00-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:55.811Z to 2026-09-10T01:53:55.811Z Record version: sha256:7da62be151bcb3ff6f5ab8452d9b2878a04791e9bff6e8413656358e1537fb23 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Active Use of the PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease InceptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
MinorSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonrecourse FinancingSupersededAccounting Standards Update No. 2016-0202/25/2016
Normal LeasebackSupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Profit or Loss on SaleSupersededAccounting Standards Update No. 2016-0202/25/2016
Property Improvements or Integral EquipmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Reasonably PossibleSupersededAccounting Standards Update No. 2016-0202/25/2016
RemoteSupersededAccounting Standards Update No. 2016-0202/25/2016
Sale-Leaseback AccountingSupersededAccounting Standards Update No. 2016-0202/25/2016
Sales RecognitionSupersededAccounting Standards Update No. 2016-0202/25/2016
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Wrap Lease TransactionSupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-05-1 through 05-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-05-5SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-05-7 through 05-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-15-1 through 15-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-25-1 through 25-5
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-25-8 through 25-18
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-30-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-30-3SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-30-5SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-30-6SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-35-1 through 35-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-50-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-50-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-55-1 through 55-94
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-40-55-82 through 55-84
AmendedAccounting Standards Update No. 2012-0410/01/2012
Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:2f285b31b5c19a4c5a96521ec4fdff1681847c33f29950d2a9ed662b373ea1dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/40/#05-overview-and-background) SEC content: no ##### [840-40-05-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:49b2e839c1bf4e7427bcd8b3176f835694a62603cdff8dcbb1cf5b036f802f76 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/) ##### [840-40-05-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:4d0968ea6c5da523cb94014f67fe75250528e89ecf4f2735098c3ded98a0632c 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/) ##### [840-40-05-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:21ccab6f4e1a0731cfee2e202002c3a19c895e4a3a3fa4253e83dcada84d812e 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/) ##### [840-40-05-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:42075060563583606e91759846b08b7980e8f336e0c3cc560d324f8e616a9d6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-05-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:686c616416c026f679b67322251bdaa44c8be2f83b01a93b508a503fb8db6ed2 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/) ##### [840-40-05-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:4d89791a190c1fdd07022d5f8b194fb8337ffb6ddd8ab551da458815cafe6795 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ### Lessees ##### [840-40-05-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:a6d3ae075e0cc5845b7e78c1088e9fd65e5cea940c729b299aaed028902fa53e 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/) ### Lessors ##### [840-40-05-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:271ec18c1ca424f4fdf78b3d10d5f11d582af4b99ffe84b9363589d828236047 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/) ### Real Estate ##### [840-40-05-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:8686addc67033fb9b420e33fd4544899c655e78fc59b6c851830c83519e10136 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/) ##### [840-40-05-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:b28c6f6a4d1326eb0319488f936f2e0a596b34443fff1a32590d6ad8b3e019a2 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/) ##### [840-40-05-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:2d6021b338de653317608ad43438460ab02847bc2ad1254f9f0c7b0a25b547f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:e108eaae2138466427ea12137615a81205a7c6fb3c66d3e6d40430fa2b58c38e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/40/#15-scope-and-scope-exceptions) SEC content: no ##### [840-40-15-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:9333c6536ac5387cb23a00122304d9927fdcf763c14b87d6b32c17052871ba70 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/) ##### [840-40-15-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:3b2c34161c44bc07156a19e65ad6e5fa4977fbe80f7e71fddd55527a1855e391 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/) ### Lessees ##### [840-40-15-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:a25d2e8b0389c9f103f2cf7ead05c407766f361ce945f1e7b3d4cdd29d50ab4b 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/) ##### [840-40-15-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:71fa7f65c434ba5471b0e01287892f1b27f71466028c62eba48bdcf417b74804 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/) ##### [840-40-15-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:d10ba616e7109067f12324a46dd1ff772f587db6c1b9062a7b9aba8b2f3f4224 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/) ##### [840-40-15-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:b3a5ee725e0407b448840399de7cf79193667064e9c60645dc82b499c000fac4 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/) ### Lessors ##### [840-40-15-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:0de99f85bdfa5d6b8a39e5dad70faf1eb321b4b45f7d0ca6681eacd144d0a6f1 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/) ### Real Estate ##### [840-40-15-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:4e70a03bf42d0db5464a12f305ae96b513948f1acd204e56623a17c8de40c9d8 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/) ##### [840-40-15-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:ad607b6bb300fc48843bd09c1cbe442111adddda3c3eeb8731336d2f7e8fff6e 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/) ##### [840-40-15-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:ed3293408715d7eacf1935363cf5221b47a16bace78c6acf1cd0edc9d2b2a7a0 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/) Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:c3b4e5278773a491f244021a7ed6296d7b1d9dd00eebd8e312e95be9105e7e2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/40/#25-recognition) SEC content: no ##### [840-40-25-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:cfbd2551a07a994585756df9250ac78994f9627066214b33bde34b317950415f 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/) ### Lessees ##### [840-40-25-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:28189dfe4aa959238347e52b4b78f4964528193639f7dc2eb05c85ced1fb0c37 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/) ##### [840-40-25-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:9b4e73f7e36b2447aab3cacb057601773705f26eacf7970372d1ffa3aed16787 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/) ##### [840-40-25-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:e8462559eaddbfa680ae840597b590cb1481f54faf9fd9caf562614717625274 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/) ##### [840-40-25-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:1ebfd99fc2be73ba614055fdb12fd362caa58785e50b1cf50891836cd164f964 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/) ##### [840-40-25-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:4bd3672ebd159c0928bdb5540972ed9257da2880f8aee98cd7b3142ecacbe6ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-25-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:7c63e2724f2f9d90868457e142d2ec9e6c714ae997b2c09356853e139c2b6161 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ### Lessors ##### [840-40-25-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:c757af2df04e947aaa4ac356af02f1cc6ab2d1e4bcef48e84694c4471416e9bd 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/) ### Real Estate ##### [840-40-25-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:3e6ad6ba0363dce6db8497618f33f489bdb25cac58313507b2c69ef8a45b3961 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/) ##### [840-40-25-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:87fffd0002f5ba6af6a16f2a135553942cb8bfb94e0725041a7ef0ee33a5673d 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/) ##### [840-40-25-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:b1d532982feac3f3210d558a96ccc0919b6f0ccc41321167b47e96ea9c8806a3 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/) ##### [840-40-25-12](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:7ed08facba829199ca26716a53b0e61b3ed5a5a0480f94acb15d8913c6aa9e5a 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/) ##### [840-40-25-13](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:b93ffa32eed3115f5a410de6319c789a6d857d97f3146629b60c3152ab726242 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/) ##### [840-40-25-14](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:fd451239484bb89ae65b873a88786543408bfe08666f86c777f65b1110cac9f8 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/) ##### [840-40-25-15](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:602db5a34927c8ba87d4af1eb6c89d6fa3fa069ee9a562d198bef7298ffee208 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/) ##### [840-40-25-16](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:9cf141cf56da698f70ea8b61940293ee147a30d5db3d1f6b0db29dd231903b8f 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/) ##### [840-40-25-17](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:32f8f79cd9a0c42176571cfbc57077daf4e40621e9bcae2841838e64d5737180 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/) ##### [840-40-25-18](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:4eac9569dfd79a138dda02ae53e0c35473363f738d1c99cf495d2ec1740eae99 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/) Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:b1629961089a81f10155997b73e84fc1c738d5e35f76779c9d3a8c373121a6f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/40/#30-initial-measurement) SEC content: no ### Lessees ##### [840-40-30-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:62d90af6839248183008cc9a9b000de033904f71dc4b38e81056e46787b9f315 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-30-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:a7730fddf8ca1359c5dd73685d5703332b2007006016803bf0baeff06765767a 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/) ##### [840-40-30-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:5532e6e166343bd89a42f61e5f5fbde1deac311577361b41eb015087710bff71 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/) ##### [840-40-30-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:a04f2e21996f724a37189835a3430e6ab6734868a74ed97b77105af3596c9afe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-30-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:9616e9cb36b5c71f9c56123e6386812f67a1f18e204679ddafb1d2bc6987425e 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/) ##### [840-40-30-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:fb53538d52cb8080953c8b9362594faa6d81821235c9e91bee37c7b62cbc22a1 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/) Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:c289f0e14f0000b6e906e20cd29c6531e3bcae1e4be42a9b648926ac0736716a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/40/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-40-35-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:41c86aa47335f7dc6f347c0c18e25f013054c251e977f3034aec709c4ddd9a5d 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/) ##### [840-40-35-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:69482338d9f84b8d2be046d61c2baf92b3f21b49003b5c1ca301cc617c959ec2 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/) ##### [840-40-35-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:321e30a3b89ffd65a993192840f53244bc8dd4b4ad901924b3b24b816ecc335a 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/) ##### [840-40-35-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:05d6546d2cf3832a11b918a2c3770ee0e77d74966a5dd0ce2de4d81646a44827 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/) Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:baa998b4cb0624cb6c1baec4fd7c1a4f50f3b1426c7077ee82c87130e4177cad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:c77e7be9c58855c2e00fc9aa9136fae76d1e23c600c622106d2eae7ec5187b56 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/) ### Real Estate ##### [840-40-50-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:fccf29d1b1896b2aef112b2947c6934046a0b51b6a2553e08faeaa20c9202b6d 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/) 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. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1953fb0124fc60fdcb11048b9a19195eef94d1e374c0d89bf79bb855d414de2e 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/) ##### [840-40-55-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:f099113d3cc21e628d754f3eac2131e27f268bab724cad5ad0a32999fe4319ad 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/) ##### [840-40-55-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fbc45c103834769b18d2543b6710434de39f1dae6878d22428b1698387cc4520 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/) ##### [840-40-55-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:6be6c74d2a62235d961e6b8f30473490887fe4f996a0c2d76dcbe5a61bc86bc8 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/) ##### [840-40-55-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3d5b9dbbf5efc980b2b0aac9e825090a2bf4271a62818c2ed0d5a13378ec09b6 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/) ##### [840-40-55-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:74d41b48394f388af061f4030bc1dabfc25656d9f1d5313724cb241513513e5c 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/) ##### [840-40-55-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c1b5b8aa030b70e5535c5af4ad4d459a377261313a118e37a160ccb2b3ec4dc2 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/) ##### [840-40-55-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:27f6c5a8a8aa2b51a6ddeef3e48b30d5537a0f2aff59be9964a9088e44135374 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/) ##### [840-40-55-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2323ae877341d038838051c7c45bbe173fb6e5060c2833ec9746fbdf5790e38c 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/) ##### [840-40-55-12](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:be826ef0fe7a1fed3f9088d71ca84648a12facbc576be5add70cca2aaa3e33c7 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/) ##### [840-40-55-13](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ecac739f3a075051ea24703b67e234b8ba34d624a1d51084f546ed93bf589a87 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/) ##### [840-40-55-14](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8b66249b018d6aee3d0327aa8a9636c26b1b4b83a55fcbd7071f1e5fb6683649 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/) ##### [840-40-55-15](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:08b2036d161c9b98b8c2f560df9fe163501972b06b3bd2b7a5478a7cca3c9343 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/) ##### [840-40-55-16](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a62489d1d3601e25fa97c858a176034331692dafb88383c6b75f3c5fc23156f 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/) ##### [840-40-55-17](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b1e220eb5b76a9244e0e69a41b294d4cbc4e41d92c11af72247211e86288ce08 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/) ##### [840-40-55-18](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8515aab0c45c4a5fc69b384910b59491c1346c4a63030a0b0274a534765c1b4e 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/) ##### [840-40-55-19](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8cf5751425702481073db2e6dc1010c949abe1f61b7915ac772b8483fc2306d6 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/) ##### [840-40-55-20](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fb4476f46dd90f8af75f5726f1dcd2dcbc8cc87021c8b6717cace5bcb54cb374 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/) ##### [840-40-55-21](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3db44da4a02a021c68d0eda2c8fcf2a8c3abd1982f5e5120c24cbb19b846e5d3 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/) ##### [840-40-55-22](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:027f4085f5ef63b73507f30606b58f6c44fea8b50ce960c9c5d20e559a32d812 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/) ##### [840-40-55-23](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:daec6d96d640ad714de5b7ee019603d7292ff919914a45c589637f64d3a3f975 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/) ##### [840-40-55-24](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:764330c4841602c31d11ee42a15f2a46e12d7deba861a6eff71d74b4b3d51ebb 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/) ##### [840-40-55-25](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:073df9c3c8584d1cb453c7f76e5f6ee185a8b31ba42ae624f221ca9b75e5cca7 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/) ##### [840-40-55-26](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8ec347a6635798b24a13fc36d011fbb0adb6d32ab05d07e82108f294d4abc268 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/) ##### [840-40-55-27](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:28c46a65210fc81f36f1b43d3b4e4c52d3718ad1b2ab6f906c28d79b2b7568e8 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/) ##### [840-40-55-28](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a8bdb1c4e41fc3622f1642f33e0bfa7b05257ce63f10abe5a5a5d27c84e253a 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/) ##### [840-40-55-29](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e87ce0d96cb5a6e43fd189c0995b09cf5ec52e96eb6decc00303c2f3ffa1d52b 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/) ##### [840-40-55-30](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:4a248101a11a9903f641bbd446a5a60558fa0231717b9a48dbd5c604fa6aaed4 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/) ##### [840-40-55-31](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ab12fa4d96349cb91d8d04731b87ea97ddf37c7a06d1b269b5cd310a1c8b8082 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/) ##### [840-40-55-32](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c8b2a939f4bfc7db9cc8e1072f3e804874656980c53aa59ae96a905da7bdab57 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/) ##### [840-40-55-33](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a5fb35b231b4bd06b7673e72cee3c3ebb867e5e044f0e1fb7de14f43ae2fb3b1 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/) ##### [840-40-55-34](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:75af58593cd682149ac48f2b0e3a5d6fec7a27e04586ceec9364b5b1dacedc19 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/) ##### [840-40-55-35](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a5f007d1bb9cf1192305c4a277633da0127bad1a84b32586ac9c14a1b743f36 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/) ##### [840-40-55-36](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ab88f71f366cd9b570540a848a18364faac49fa2f842b256714867d1cbf927bf 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/) ##### [840-40-55-37](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/) Source downloaded (UTC): 2026-09-10T01:54:20.965Z to 2026-09-10T01:54:20.965Z Record version: sha256:8ed9191522e0673e6e891417d37aea5977d1f7ac83d6c7b9a0d441c0c0cd9f61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:20.965Z to 2026-09-10T01:54:20.965Z Record version: sha256:01f07f023ae3da9c23b81313438a652e56905bcb3bde76cc1deacb408742ec0b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionCodification UpdateDate
840-40-S55-1 through S55-3
SupersededAccounting Standards Update No. 2017-1309/29/2017
840-40-S99-1 through S99-3
SupersededAccounting Standards Update No. 2017-1309/29/2017
Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:701c85a304dccdada8b1495196bcace9fae42189bbd43670d8d8e2627f96b3ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-S55: SEC 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-55-implementation-guidance-and-illustrations) SEC content: yes ##### [840-40-S55-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:bafdf4d29f70f1f13c7e4426570ee3bf531e91f677b22bc67dfa473858257eb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S55-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:f8ed54b4feb2bad8293f1be978695a3828add09b0e09f32eb14268b34c007be3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S55-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:544294dc543d1064d378bdf36e6b1acfcb9e8ef2d656528be7a7d1c6a59ebd43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:357bbe6254a54312c4d9a7b7c48fa0078edb0ff0a247b674325d205ed31c2a09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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 Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:e0fd960aa39e08b67298558014bc399efa8b64ba2d43ca2f33b3e06d7f1a4ec4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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 Record version: sha256:96de2833cbba7e932bbe77b345ab52145d3f2ef6dfa4f7a2cd574ff3553f0147 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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 Record version: sha256:4d40f4f3e64f85220b91b653a92b18ebfaeeb366348a052c93db4dafa6bf9e50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)