# ASC 840-980-25: Leases — Regulated Operations — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/980/#25-recognition)

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## ASC 840-980-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/840/980/#25-recognition)

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##### [840-980-25-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-980-25-2](https://asc.understandingaccounting.org/asc/840/980/#840-980-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [840-980-25-3](https://asc.understandingaccounting.org/asc/840/980/#840-980-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)