# ASC 840-980-55: Leases — Regulated Operations — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/980/#55-implementation-guidance-and-illustrations)

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## ASC 840-980-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/840/980/#55-implementation-guidance-and-illustrations)

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##### [840-980-55-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)