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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquireeAddedAccounting Standards Update No. 2010-0701/28/2010
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
CustomerSupersededAccounting Standards Update No. 2016-0202/25/2016
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value of Lease PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Fiscal Funding ClauseSupersededAccounting Standards Update No. 2016-0202/25/2016
Heat Supply (or Burn-Up) ContractsSupersededAccounting Standards Update No. 2016-0202/25/2016
Incremental Borrowing RateSupersededAccounting Standards Update No. 2016-0202/25/2016
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest Rate Implicit in the LeaseSupersededAccounting 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
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Minimum Lease PaymentsSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivitySupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivityAddedAccounting Standards Update No. 2010-0701/28/2010
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Performance ObligationSupersededAccounting Standards Update No. 2016-0202/25/2016
ProbableSupersededAccounting Standards Update No. 2016-0202/25/2016
Reasonably PossibleSupersededAccounting Standards Update No. 2016-0202/25/2016
RemoteSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Significant InfluenceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceAddedAccounting Standards Update No. 2014-0905/28/2014
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Take-or-Pay ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-05-1 through 05-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-10-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-1 through 15-23
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-9AAddedAccounting Standards Update No. 2014-0501/23/2014
840-10-15-19AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-1 through 25-69
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-25-2AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-27AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-46AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-47AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-55AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-61AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-30-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-30-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-5AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-1 through 35-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-8AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-9AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-40-1 through 40-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-45-1 through 45-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-1 through 50-5
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-55-1 through 55-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-7AmendedMaintenance Update 2015-11 (PDF)06/19/2015
840-10-55-12 through 55-47
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-14AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-55-14AAddedAccounting Standards Update No. 2014-0905/28/2014
840-10-60-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-3SupersededAccounting Standards Update No. 2014-0905/28/2014
840-10-60-4 through 60-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-4AmendedAccounting Standards Update No. 2014-0703/20/2014
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Every substantive paragraph in this subtopic has been superseded by Accounting Standards Update No. 2016-02 (and one paragraph, 840-10-60-3, by ASU 2014-09), which replaced Topic 840 with Topic 842. As currently codified, 840-10 contains no operative guidance.","key_points":["All guidance in Sections 05 through 60 of 840-10 is marked 'Paragraph superseded by Accounting Standards Update No. 2016-02,' meaning Topic 840 no longer applies to entities that have adopted Topic 842.","One cross-reference paragraph, 840-10-60-3, was superseded earlier by ASU 2014-09 (Topic 606, Revenue from Contracts with Customers).","The transition paragraph 840-10-65-1, which implemented EITF Issue No. 08-3 on lessee accounting for maintenance deposits, was superseded on 07/01/2010 after the end of its transition period.","Paragraphs 840-10-55-11 and 840-10-60-7 are designated 'not used' and never carried guidance.","Because 840-10 is fully superseded, current lease recognition, measurement, presentation, and disclosure requirements must be located in Topic 842 (Leases); 840 remains only as historical/comparative-period reference."],"categories":["Leases","Transition and effective 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Leases","area":"Broad Transactions","paragraphs":56,"summary":"ASC 840-20 formerly contained the legacy accounting for operating leases by lessees and lessors, but every paragraph in the subtopic has been superseded and it now carries no operative guidance. The bulk of the supersessions were made by ASU 2016-02, which replaced Topic 840 with Topic 842, while two derecognition paragraphs (840-20-40-3 and 840-20-40-4) were superseded by ASU 2014-09 on revenue. Readers seeking current operating lease rules must consult Topic 842.","concepts":["operating leases","superseded guidance","legacy lease accounting","straight-line rent","lease transition"],"categories":["Leases","Transition and effective dates"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
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
Construction Period Lease PaymentsSupersededAccounting 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 IncentiveSupersededAccounting 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
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Original LesseeSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-05-1 through 05-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-15-1 through 15-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-25-1 through 25-22
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-30-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-35-1 through 35-5
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-40-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-40-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-40-3SupersededAccounting Standards Update No. 2014-0905/28/2014
840-20-40-4SupersededAccounting Standards Update No. 2014-0905/28/2014
840-20-40-5SupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
840-20-40-6SupersededAccounting Standards Update No. 2016-0202/25/2016
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840-20-50-1 through 50-4ASupersededAccounting Standards Update No. 2016-0202/25/2016
840-20-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-20-55-1 through 55-6
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The bulk of the supersessions were made by ASU 2016-02, which replaced Topic 840 with Topic 842, while two derecognition paragraphs (840-20-40-3 and 840-20-40-4) were superseded by ASU 2014-09 on revenue. Readers seeking current operating lease rules must consult Topic 842.","key_points":["Every paragraph of ASC 840-20 (Sections 05, 15, 25, 30, 35, 40, 45, 50, and 55) has been superseded, so the subtopic contains no operative guidance.","The supersession was effected primarily by Accounting Standards Update No. 2016-02 (Leases), which replaced Topic 840 with Topic 842.","Two derecognition paragraphs, 840-20-40-3 and 840-20-40-4, were superseded earlier by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which moved that guidance into the revenue model.","Because no substantive text remains, an entity applying current GAAP must look to Topic 842 for lessee and lessor operating lease recognition, measurement, presentation, and disclosure.","Topic 840 guidance remains relevant only for understanding comparative periods presented under legacy GAAP or for entities analyzing transition adjustments under ASU 2016-02."],"categories":["Leases","Transition and effective dates"],"audience_level":"intermediate","student_note":"Do not cite ASC 840-20 as authority — it is an empty shell of superseded paragraphs; the live rules for operating leases are in ASC 842 (with 842-20 for lessees and 842-30 for lessors). The common mistake is quoting old 840-20 concepts such as straight-line rent expense with no balance sheet asset or liability, which no longer reflects current GAAP.","related_topics":["842","842-20","842-30","840","840-10","606"],"key_concepts":["operating leases","superseded guidance","legacy lease accounting","straight-line rent","lease transition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e96b8cb889fd19b95ae2407582c2f719bed14eddf8933e59684293c08a3791a1","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"840-980","title":"Regulated Operations","topic_title":"Leases","score":0.9199,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6128f0fde0dfadfa940395d871d4b9007ea4f2518b1d3b6867885173d5ef4b18","downloaded_from":"2026-09-10T01:55:18.640Z","last_downloaded_at":"2026-09-10T01:55:41.940Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","score":0.8801,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce13538e149a42852c1200103366c608d45cd54ef9f259f1c5f635077c6d545b","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.8748,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9f26565ad6c7089e98bab1027286c30a6e8c76a050955a19a5a5fba02fa4e34","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-958","title":"Not-for-Profit Entities","topic_title":"Leases","score":0.8541,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7b5220984ebc9241f00427e06e5d386cacd9052a7049725556a16848e18b64e","downloaded_from":"2026-09-10T01:54:34.340Z","last_downloaded_at":"2026-09-10T01:54:46.899Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Activities","topic_title":"Leases","score":0.8384,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc82641e002f9d6c74e11b6ef78bc53e6aa0196268deb3204992efe67bad6665","downloaded_from":"2026-09-10T01:55:04.614Z","last_downloaded_at":"2026-09-10T01:55:15.312Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"840-10","title":"Overall","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c0d7ba203e34fea41d37b53c2b2e6301d966d821f7fc84126edb3c5f617027b","downloaded_from":"2026-09-10T01:51:53.475Z","last_downloaded_at":"2026-09-10T01:52:34.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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timestamps"}},{"number":"840-30","topic":"840","title":"Capital Leases","area":"Broad Transactions","paragraphs":175,"summary":"ASC 840-30 was the legacy guidance governing lessee accounting for capital leases and lessor accounting for direct financing and sales-type leases (recognition, initial measurement of the leased asset and obligation at the present value of minimum lease payments, subsequent interest and amortization, terminations/renewals, presentation, and disclosure). Every paragraph in this subtopic has been superseded — almost entirely by ASU 2016-02 (Leases, which created ASC 842), with 840-30-25-5 superseded by ASU 2014-09 (Revenue). As a result, 840-30 contains no operative guidance for entities that have adopted ASC 842.","concepts":["capital lease","direct financing lease","sales-type lease","superseded guidance","minimum lease payments","finance lease","leases transition"],"categories":["Leases","Transition and effective dates","Recognition","Subsequent measurement"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-30-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Advance RefundingSupersededAccounting 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
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
Delayed Equity InvestmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Residual ValueSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableSupersededAccounting Standards Update No. 2016-0202/25/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest MethodSupersededAccounting 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
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Money-Over-Money LeaseSupersededAccounting 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
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Original LesseeSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-05-1 through 05-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-15-1 through 15-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-1 through 25-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-4AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-5SupersededAccounting Standards Update No. 2014-0905/28/2014
840-30-25-6 through 25-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-25-6AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-25-10AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-30-1 through 30-15
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-30-15AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-1 through 35-53
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-35-14AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-35-32AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-40-1 through 40-9
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-40-2AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
840-30-45-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-1 through 45-7
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-45-3AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-45-7AmendedAccounting Standards Update No. 2010-0701/28/2010
840-30-50-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-1 through 50-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-4AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-50-5AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-50-5AAddedAccounting Standards Update No. 2010-2007/21/2010
840-30-55-1 through 55-60
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-30-55-29AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-34AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-30-55-50AmendedAccounting Standards Update No. 2010-0701/28/2010
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Every paragraph in this subtopic has been superseded — almost entirely by ASU 2016-02 (Leases, which created ASC 842), with 840-30-25-5 superseded by ASU 2014-09 (Revenue). As a result, 840-30 contains no operative guidance for entities that have adopted ASC 842.","key_points":["All Sections of 840-30 (05, 15, 25, 30, 35, 40, 45, 50, and 55) consist solely of paragraphs superseded by Accounting Standards Update No. 2016-02, which replaced Topic 840 with Topic 842.","One paragraph, 840-30-25-5, was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), reflecting the removal of legacy revenue-related lease guidance.","840-30-35-37 is designated 'Paragraph not used,' so no guidance ever resided there.","Because no operative text remains, entities that have adopted ASC 842 must look to 842-20 (lessee) and 842-30 (lessor) for finance lease and sales-type/direct financing lease accounting rather than to 840-30.","The subtopic remains in the Codification only as a historical marker; it may still be relevant to periods presented before an entity's adoption of ASU 2016-02, whose transition provisions are in 842-10-65-1."],"categories":["Leases","Transition and effective dates","Recognition","Subsequent measurement"],"audience_level":"intermediate","student_note":"Know that 840-30 is dead letter: the capital lease/direct financing/sales-type model lives on only in comparative periods and in exam questions contrasting old and new GAAP. The common mistake is citing 840-30 for current lessee or lessor accounting instead of ASC 842-20 and 842-30.","related_topics":["842","842-10","842-20","842-30","840-10","606"],"key_concepts":["capital lease","direct financing lease","sales-type lease","superseded guidance","minimum lease payments","finance lease","leases transition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03375ba43d3f74eb4f7a1da2ace9da04febea049c21684539d608fcb70f29a8f","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","score":0.9655,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:573073471bd8a46bbb820bacc316be888675602b1567c333b1f3fc137a1b040b","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-20","title":"Operating Leases","topic_title":"Leases","score":0.8748,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b83b0a26701a638c45d5aef1e60b8a8d5bd83dd4489a3db5d9e116fb1d17094","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue Recognition","score":0.8678,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:255b35258f035e1735bf8ffde019d1205697f15d4797afefa0eaee8955c7710b","downloaded_from":"2026-09-10T00:45:04.790Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"505-50","title":"Equity-Based Payments to Non-Employees","topic_title":"Equity","score":0.8587,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:503cf142c2f41df55464d1e96a35fdf8f15db52baff4d2412921a84e1f191a35","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-10","title":"Overall","topic_title":"Leases","score":0.8533,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aa4b3caeafed2d829e5ce59b27597104f47f7d506ce720363ce0f06b6c0bb51","downloaded_from":"2026-09-10T01:51:53.475Z","last_downloaded_at":"2026-09-10T01:52:34.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-980","title":"Regulated Operations","topic_title":"Leases","score":0.8359,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d072a1db0005689f269af66af5b163085e3c3206761a54a6ba4bd30754275a9","downloaded_from":"2026-09-10T01:55:18.640Z","last_downloaded_at":"2026-09-10T01:55:41.940Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"840-20","title":"Operating Leases","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89a52085ad5dfddbd40ff8da83015a08ace844725827ed5e0468dbfc51ebbe9b","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61f660482310b2bfd38e5799fcef98c964bb422921cd51d7df1bd5815ced13e4","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36594ebbd62c86137c02631750d856e6a79c3fdbd316e59335c0ddccff48339b","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-40","topic":"840","title":"Sale-Leaseback Transactions","area":"Broad Transactions","paragraphs":153,"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.","concepts":["sale-leaseback transaction","seller-lessee","buyer-lessor","superseded guidance","continuing involvement","deferred gain on sale","transfer of control","lease standard transition"],"categories":["Leases","Transition and effective dates","Recognition","Derecognition"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-40-00-1","para":"00-1","html":"
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
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AmendedAccounting Standards Update No. 2012-0410/01/2012
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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). 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Operations","topic_title":"Leases","score":0.8466,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ae55dc76beeac3277a8150502e650868a69f7521be7c505d9a3745f0a1e9e6c","downloaded_from":"2026-09-10T01:55:18.640Z","last_downloaded_at":"2026-09-10T01:55:41.940Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"505-50","title":"Equity-Based Payments to 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Entities","area":"Broad Transactions","paragraphs":7,"summary":"ASC 840-958 was the not-for-profit-specific guidance within the legacy leases topic (ASC 840), addressing how NFP entities applied lease accounting. Every remaining paragraph in this subtopic (05-1, 15-1, and 55-1 through 55-4) has been superseded by Accounting Standards Update No. 2016-02, so the subtopic contains no operative guidance. NFP lessees and lessors now follow ASC 842, including its NFP-specific provisions.","concepts":["superseded guidance","not-for-profit entities","lease accounting","legacy leases model","transition to asc 842","codification shell subtopic"],"categories":["Leases","Not-for-profit","Transition and effective dates"],"level":"introductory","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-958-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
958-840-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
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958-840-55-1 through 55-4
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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
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Tenancy-for-YearsSupersededAccounting Standards Update No. 2016-0202/25/2016
Time-SharingSupersededAccounting Standards Update No. 2016-0202/25/2016
Time-SharingAmendedAccounting Standards Update No. 2014-0603/14/2014
Undivided Interest (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
978-840-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
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978-840-25-1SupersededAccounting Standards Update No. 2016-0202/25/2016
978-840-25-1AmendedAccounting Standards Update No. 2014-0905/28/2014
978-840-25-2SupersededAccounting Standards Update No. 2016-0202/25/2016
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Every paragraph in its Overview, Scope, and Recognition sections has been superseded by ASU 2016-02, the standard that replaced Topic 840 with Topic 842. As a result, the subtopic contains no remaining substantive guidance.","key_points":["All content in this subtopic — 840-978-05-1, 840-978-15-1, 840-978-25-1, and 840-978-25-2 — was superseded by Accounting Standards Update No. 2016-02.","Because Topic 840 itself was superseded by ASU 2016-02, lease accounting for time-sharing arrangements is now addressed under Topic 842 (Leases) rather than here.","No recognition, measurement, presentation, or disclosure requirements remain in ASC 840-978; the shell exists only to preserve the Codification's numbering and cross-reference history.","Entities still applying legacy GAAP for pre-transition comparative periods would need the superseded 840-978 text as it read before ASU 2016-02, not the current empty sections.","Time-share interval sales and related revenue continue to be governed by Topic 978 and, for revenue recognition, Topic 606."],"categories":["Leases","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"This subtopic is a dead letter — its only exam-relevant fact is that ASU 2016-02 wiped it out along with the rest of Topic 840. 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Every paragraph in every section (05, 15, 25, 35, 45, 55) has been superseded by ASU 2016-02 (Leases (Topic 842)), so the subtopic contains no operative guidance. Lessees and lessors in regulated operations now apply ASC 842, together with the regulated-operations guidance in ASC 980 (including ASC 842-10 and 980-340/980-405 concepts on regulatory assets and liabilities).","concepts":["superseded guidance","regulated operations","rate-regulated utility","capital lease","right-of-use asset","regulatory asset","lease transition"],"categories":["Leases","Industry-specific","Transition and effective dates"],"level":"intermediate","topic_title":"Leases","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-980-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Allowable Costs Superseded Accounting Standards Update No. 2016-02 02/25/2016
Phase-In Plan Superseded Accounting Standards Update No. 2016-02 02/25/2016
980-840-05-1 Superseded Accounting Standards Update No. 2016-02 02/25/2016
980-840-15-1 Superseded Accounting Standards Update No. 2016-02 02/25/2016
980-840-25-1 through 25-3
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980-840-35-1 Superseded Accounting Standards Update No. 2016-02 02/25/2016
980-840-35-2 Superseded Accounting Standards Update No. 2016-02 02/25/2016
980-840-45-1 through 45-4
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980-840-55-1 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
980-840-55-1 Superseded Accounting Standards Update No. 2016-02 02/25/2016
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Every paragraph in every section (05, 15, 25, 35, 45, 55) has been superseded by ASU 2016-02 (Leases (Topic 842)), so the subtopic contains no operative guidance. Lessees and lessors in regulated operations now apply ASC 842, together with the regulated-operations guidance in ASC 980 (including ASC 842-10 and 980-340/980-405 concepts on regulatory assets and liabilities).","key_points":["All paragraphs of 840-980 (840-980-05-1, 15-1, 25-1 through 25-3, 35-1 and 35-2, 45-1 through 45-4, and 55-1) are marked 'superseded by Accounting Standards Update No. 2016-02,' leaving no effective guidance in the subtopic.","ASU 2016-02 replaced Topic 840 with Topic 842, so lease transactions of rate-regulated entities are analyzed under ASC 842's right-of-use asset/lease liability model rather than the former capital/operating lease distinction.","Entities that have adopted ASC 842 should not cite 840-980; it is retained in the Codification only as a historical marker of superseded text.","Rate-regulated entities continue to consider whether the difference between GAAP lease cost and amounts allowed for rate-making purposes gives rise to a regulatory asset or regulatory liability under Topic 980.","Because Topic 840 remains relevant only for periods before adoption of ASU 2016-02, this subtopic can matter for comparative or legacy-period financial statements and transition analysis."],"categories":["Leases","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"Exam-wise, the only thing to know here is that this subtopic is fully superseded by ASU 2016-02 — the common mistake is citing 840-980 for a utility lease question instead of ASC 842 plus the regulatory asset/liability guidance in Topic 980.","related_topics":["842","842-10","980","980-340","980-405","840"],"key_concepts":["superseded guidance","regulated operations","rate-regulated utility","capital lease","right-of-use asset","regulatory asset","lease 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timestamps"}},{"number":"840-958","title":"Not-for-Profit Entities","topic_title":"Leases","score":0.8602,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ffb157d2fb43f00e98fd12c2f12bc4dc8431da7d7e9eee48430e7b5f46bd20","downloaded_from":"2026-09-10T01:54:34.340Z","last_downloaded_at":"2026-09-10T01:54:46.899Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","score":0.8466,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dc30f51a5429d7a4e9b8b09e23aaeffdaa067030eec9a8c54815c0b707ba4f9","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.8359,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d006b651d334b6619cf31e29b083d86f6cf1e8109ff54778b334825efbe82f8","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Transactions","score":0.8128,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f92eae9ec5b5a54fe34136c51702ba62c5a067ef8258b797ff0ab9ab52ca0da3","downloaded_from":"2026-09-10T02:00:42.907Z","last_downloaded_at":"2026-09-10T02:00:58.482Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"840-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9644ea3f2d04313d6cc7853d521293af7a1931ea8cd24ade1121e1664479215e","downloaded_from":"2026-09-10T01:55:04.614Z","last_downloaded_at":"2026-09-10T01:55:15.312Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"842-10","title":"Overall","topic_title":"Leases","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:195ad140e10c6898f08e27d4a1a70488b19798b59704561bd7a537bc21572006","downloaded_from":"2026-09-10T01:55:43.879Z","last_downloaded_at":"2026-09-10T01:56:24.118Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8f90b0ad83536b8101a344311a42980cd04afbc691d679e67e7fcacddd1b494","downloaded_from":"2026-09-10T01:55:18.640Z","last_downloaded_at":"2026-09-10T01:55:41.940Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"paragraphs":607,"summary":"ASC 840 was the legacy U.S. GAAP lease model, organized into an Overall subtopic (840-10: scope, capital-versus-operating classification criteria, lease term and minimum lease payments), operating leases (840-20), capital/direct financing/sales-type leases (840-30), sale-leaseback transactions (840-40), and industry intersections for not-for-profits (840-958), time-sharing (840-978), REITs (840-974), and regulated operations (840-980). Every substantive paragraph in all of these subtopics has been superseded — almost entirely by Accounting Standards Update No. 2016-02, which replaced Topic 840 with Topic 842, plus a handful of paragraphs (e.g., 840-10-60-3, 840-20-40-3 and 40-4, 840-30-25-5) superseded by ASU 2014-09 (Topic 606). The single most important point is that ASC 840 contains no operative guidance: current lease recognition, measurement, presentation, and disclosure must be found in Topic 842 (842-20 for lessees, 842-30 for lessors, 842-40 for sale-leasebacks, with transition in 842-10-65-1). Topic 840 survives only as a historical shell — some paragraph numbers are even marked \"not used\" (e.g., 840-10-55-11, 840-30-35-37) — relevant for comparative pre-adoption periods and transition analysis.","concepts":["superseded guidance","capital versus operating lease classification","minimum lease payments and lease term","sale-leaseback and gain deferral","industry intersection subtopics (nfp, reit, time-sharing, regulated operations)","transition and comparative-period reporting"],"categories":["Leases","Transition and effective dates","Recognition","Revenue"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b97e198b82b6ebe26ba44acb402e88b5ff124fbe8e29c2ff90e32c88a474336","downloaded_from":"2026-09-10T01:51:53.475Z","last_downloaded_at":"2026-09-10T01:55:41.940Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}