{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/980/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"840","topic_title":"Leases","subtopic":"840-980","subtopic_title":"Regulated Operations","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-980-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68c7bf83deef1d319cda26e133598a171fc52f2c386db74649375fd463e68d96","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}},{"citation":"840-980-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a70fabc92b2cbe0daf05881f1f24f34856dd0fcb8dbd6917fa4dc09e11d4c1b","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}},{"citation":"840-980-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97ba841a1de5219bf608562c440292690bea6e3452e875d2aa417a34e23eb34e","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}},{"citation":"840-980-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02</a> </div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5523d0e27d5a4bd99f93fd46294a5d830ac9b213d8249380fd2b9f582ed7c13","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78bf97b223282dd18cba65bb349902a536b899dc19208646905cd25fd3ed7935","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0c8958d5acec9cb366088be6c9c542edf0b923761bb4e82cf67ef5bfe99162f","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0c8958d5acec9cb366088be6c9c542edf0b923761bb4e82cf67ef5bfe99162f","downloaded_from":"2026-09-10T01:55:35.110Z","last_downloaded_at":"2026-09-10T01:55:35.110Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478746","source_sha256":"923dd249d0f1ea41a077af1a24e14ba36ec0ef8416339f0a1b3caddf8179150c"}}