# ASC 840-980-05: Leases — Regulated Operations — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 840-980-05: 05 Overview and Background

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##### [840-980-05-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)