# ASC Topic 840: Leases Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/840/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:55:41.940Z Record version: sha256:4b97e198b82b6ebe26ba44acb402e88b5ff124fbe8e29c2ff90e32c88a474336 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## Machine-generated topic 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 Every substantive paragraph in all of these subtopics has been superseded — almost entirely by Accounting Standards Update No. 2016-02, which replaced Topic 840 with Topic 842, plus a handful of paragraphs (e.g., 840-10-60-3, 840-20-40-3 and 40-4, 840-30-25-5) superseded by ASU 2014-09 (Topic 606).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. Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:52:34.111Z Record version: sha256:4f755f4093c34634d61293c8498259dce04f9f2cf05c23155e186f1b67a55496 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10: Leases — Overall ### Machine-generated study aids ```json { "summary": "ASC 840-10 was the \"Overall\" subtopic of the legacy U.S. GAAP lease model, containing the scope, lease classification criteria (capital vs. operating), lease term and minimum lease payment definitions, and related implementation guidance for both lessees and lessors. 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 dates" ], "audience_level": "intermediate", "student_note": "Know that Topic 840's capital/operating lease framework is dead letter under Topic 842 — the common mistake is citing 840-10 classification tests (the 75%/90% bright lines) as current GAAP; they survive only in modified form as 842-10 classification criteria and in comparative financial statements of entities using the transition relief.", "related_topics": [ "842", "842-10", "840-20", "840-30", "840-40", "606" ], "key_concepts": [ "superseded guidance", "legacy lease accounting", "capital lease", "operating lease", "transition to topic 842", "lease classification" ] } ``` Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:51:53.475Z Record version: sha256:01b2c1eedb20ef36b61829133c52aec2d8a7a78497e748b35a60c40f2f83b32b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/10/#00-status) SEC content: no ##### [840-10-00-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:53.475Z to 2026-09-10T01:51:53.475Z Record version: sha256:7efc1d366f4e7e94995083a85dfbfceed6edf2cea4c5686adebe75203d2f1ab8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:2707c1e31174cbf7b9345788498461896eee7e8e382f554ab5c9fff24d6101a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/10/#05-overview-and-background) SEC content: no ##### [840-10-05-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:cb96895cb7ce30f30ed148c459ec5a389b0c77349da540d4b963de184ae93a81 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:4f3ea28d45407062df4faf623cc5906bd7715364a1f6de7dfe7e6b1afec726eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:b72f104a4c5395c1202abc0e3c9f8c4161732e4bbef11fe01ecb772f438bf659 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:a72e4c1e0688295eaf7beabda825dcd5ccdec3093da0ee86a81b16c33658c899 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:fcc2b7e7d2aa4e606c51105528b743029b4f031afab92a6a655be935a67b76b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:d078eff4d9cb60c4d43c64493046a7c05b8f0b146ac68c134d13781d04b6a188 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-6A](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-6A) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:6407d7f8b25a05415ba0f2b39ade36d0d037b146081feaf19d08cb30d1675d11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:f94b259a28652dcb18460d4f019d899221c8e7c3675ea34772e017b1443d3cc3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:29d2a5cfe7223628522de9af788fec384169a181a5be8ca507e244c0de7a97f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-05-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:9fc8acd611c25d0b48ab7f034eee0f3bfe1cbd246f3f4b44b2475431255555e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:29cd45ce34f9b457684cac9cf468c4a5fd9ddb38fbb80f6eb376c8784b346f49 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-9B](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9B) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:14c28b5be214bcdf7a482d94328bebc13c281be12e60bd0a5bef9d7bc584c2fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-05-9C](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-9C) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:3a6b296887dcb7e81bcdc0b81303b206ff6e5bed7ddf196023198a1e49e137bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-05-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-05-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:56.579Z to 2026-09-10T01:51:56.579Z Record version: sha256:22e5ef8fe81c51beed0d84d45105534fe92930ed8ba77edb9e97e6a03e7dc870 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:51:59.536Z to 2026-09-10T01:51:59.536Z Record version: sha256:84fc657f2994445c3c32e03fc21f340e8993fdcdf21985dbfd81d4d6981ae52d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-10: 10 Objectives [Read section](https://asc.understandingaccounting.org/asc/840/10/#10-objectives) SEC content: no ##### [840-10-10-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-10-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:51:59.536Z to 2026-09-10T01:51:59.536Z Record version: sha256:b835ae3c551ea4cb313e37d0ec2665d114bcdcf3c4a8d78349195f93a2c9ed83 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:0f9c293828e412aa9c1c9a42e9d3a98e734cb1c9711e728c19e0b3abfb88e996 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/10/#15-scope-and-scope-exceptions) SEC content: no ##### [840-10-15-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:d05997051ba5afed872258e77b27b0cb2312c1a45c33ecd0a58950be392a9114 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:1a8d804eb9b8fb7f9cec67fd42f830ebbdef903484bb5584141327e83540b3a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:90f7e86a6fdaa528a15fa8bda17a1fbf668593173a95eacd4cc0c5f93b163bb6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:b87c149ed98f92bade1d4d413fad250350877042ee077585bf7dcc9136c03f60 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7d38da9ada43f834edca2c7cf10dedb839cd300405ecb3e4f70935e4e8772549 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:55eb1656a3219d4dd8296494e6f4776df7668568d43331b8f4d1486b92ee613a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:31dc2afd7b263a781f44947e05892a8b2e4a2e6d74f2463486e3d21b85954a56 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9344b06f8a97f7afa9fa70341664a2013b905f0d6ee70e1cfa92f074e01fccbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:cfc0c330b0c5f1246410dfaf84e1100fbacb03459244904265eb263a2c21adba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:f1e8e84994ffc6b1e220bfcff83a14cb66cd6d45ed04b116518bc5ce204df951 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:179376bf8552d548488d097033e504216a95edee2966123b7f607e6ec7963e91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:44e9c8986994a036d0836098047fd6b17793bf0cbd3e452f3e90b979ab675a80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:172edcd2cea32dc6064d09d3452e50acd22896227c2115abe819f34b85f95d20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7b22a9d8c862504403fdd148a6a96a20b8b3725c4d9fd67699a8ca41bdf155af Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e82ec63de1f92f226c7952ab40266d4989a891e8077ed24918af9e68e0c8fda9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:247bf9a21696dc9c3eaa7a487150f274fb10087372fea638cdccaf722f4e719f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:48bd39d157dcc27d1b42eee51c04518f700465ef4317669608c65925eb207c04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:88521576fe4ecbb8c67b1968eaf9a1de6917eed9195d3388609406640305aa6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:7dc3616528473c77bed052c45d1395ca4cdefecc9c0069a9d4ed6053ce85a0e9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:89a069e60dd97df5fe0b110c8208f41ee05510f99cb7515a9b6ee6f13dca36e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:97f8d7688c39d6cbb6bb12355bf0d9815b64c8daf27712bdddec31a20f49137c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-15-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:e0ac457b6b0e3b709485c0e2e6ca1c20c3eda793cba3e976ac7577046fce4bc3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-15-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:78d6a1d2a5620d9c0e64165d764bb4ec6c2fc00278fe41970a2bfc2857fb6a2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-15-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-15-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:02.938Z to 2026-09-10T01:52:02.938Z Record version: sha256:9f65c14e9bc994de15ec530f968653deada15706c13afbf9863c6c6de2bac775 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:06.652Z to 2026-09-10T01:52:06.652Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/840/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f3f450db6c44486ea5861aff9b35037222b346d57fdeb40e02e5da518f0f6fbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/10/#25-recognition) SEC content: no ##### [840-10-25-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1d95a4f397d5b64b06fd13220dbfd7ecbfddcd056e583c6a18689fb2a5f47783 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:e3b22fc5e2637cf81282f4dc2c7c8e73f6e1e083a62d1781d5d2756af28421d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4950e1babb91459976e7786f4c3c9bbc9370a746efcd662f30e97ed62cc59245 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:dff3bf53eae0df7bef23d8f763548fa384c1ce5e192b78d228f2f08a1d6bf21b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b8438c00470d9b77292136a4c5fd7a788513e34b1b1d709aafa498d102d07159 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4ab218b62339184005a6a5b6f56c18f22143e418c7e0cc2c5f5121e3c2fec2fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:9b0bf27dcda90e0c9756e612d76221c12444a45f0d2d81cd4f30d6c019b8d02c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:c3779829b5b75ad037162b1e198c8002c4f26238d6c7f15e9f047432dc0a6462 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1f5078d3e6a7ed36a25d9949a87eafdf89a56f374851324e5190bf1cb26ff0b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2abde7a7eb55c97225cfa5614945d9c9b8cbb02882b65bdd5e7612dc59a71787 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8ebf2c23feb12aff65b39fde1b08d7496d323e0990f1e25c26fe4701996e7750 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f4b24b739ce69cdc72ad48058a9e4f348abdb7fbd1fc649d3a03e47e555ca7d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:df4ddc4b2af60132c65dc6cd8997132e23d79da0d969b355c9e32d7c4e3be26c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1a9611be3cc074adcf1b44a9c846810d1a006ad708629ca29c00b24f74cba7a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:492883d8da70de4a31f8c852424d4ce444248c457b3988aefa04ae55764228fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:e59b96fbfc0118fed7a96d5066213f9f3fa44b1174aa48b53f3626bf1f69ccce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:544f1e2bd164b8b7fb091eae992686f63f7802e286690e79df16a76742142bb4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a1864485662dd610e7f6a3af4a3d670a8509f9772a3cc11c6da5a3b5c7d563bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:448c2757fc877c42b48f29bc2caa304f61185e82464b90ee20592ba1b23ed9e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4b10b41b06f3f1bd3bf7a67a1584e39168c407389d6b6c960649f944d4894838 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:c44e34078588310cd9cdcab27ffaf04684087376d585847a70c12edbe23f9f4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:378a5dfda552cce14db5240f7f6da9dbe6922e8e0fa45c182bcb070081f16409 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:756a64f5dd0cc23dd2724746ea51bf3abc7cc2ebf0ad6b2577808bfd6e0ed6bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-24](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f4270b87aa79c9e680bdcca417470427654591a349a16473db03f3d7ebbef818 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-25](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a9c53912cdaa0868c1637be1e1a6cdbb46ffaba1a5cbe8d9758b3efb6e3e9c32 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-26](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:0ad811136593c22253251f3e5d2be2e31130bb4dc33e3bd83200ac3c4dbc7992 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-27](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2310337090f2e7a33b7589fa03dd51eca8ad86ba3c0b18dcb86c66bc02ddbe1f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-25-28](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:963fce72a3f32c9f2acdcefbe1d254c0329467dfdb780aacd5bdeecef5e8ba21 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-29](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a100b15c3eb3f7d2e3bf404d9067aa1d69c237e7d1b0c8ace93b53368c84accd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-30](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b6f356e71f27c0ad5ce654b14da57ececfffe1290ee2b253587dd6e4d17ba301 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-31](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fcbafa2f9df15550ec16c179ba53d79414b0068c9e90a95c8bcb9000daa5e901 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-32](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6ed511e9fa767552ed478460422df7deebba1993cffe269f006d8fe9f9d2fa6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-33](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:773628622d088ebf9b23ce332e316cbbe998ead2ecc9363afc00fac9bab9de0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-34](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d56366620d187ba5097453965c8d998b30c858ecfe4ed4a3fe84779ed602617c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-35](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8c9d757b3bd82fc2246125001af4e87392b2749e9e5e5db1891c0bc04ed7c8f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-36](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6f52aa10dcf3f5329c614e67cb54f1a0f03c5bf9f7bb197362c2ee856c6def14 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-37](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:674326e8ff3302cf300bf48506272d707f13af9312a3630c8b1f6ba47d9d13f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-38](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ad307748edc1a3e34592c3ff41a8de8ca75ed2fdecf8f5c8db4e4da23d8dbc3a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-39](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d10c6c16af6a1fd003e70dbcd774a21037cfdd9e9f23345d4f96a1a6ae4bde9e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-39A](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:869fa2d7d6d1c5d383866ea04b4e3cf850aba1288d7479dc410dbe11e05da4e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-39B](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-39B) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4b188c899c0fc2ab4f98f6d2da73be3de9cf52b288062e7a8b5010fb9ee1f15e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-25-40](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4def461bbd0445dc0f1d0d38c9b0c2c076e3dc2ca63b9a9edb84358c1cad3a04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-41](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1461ee6d84f3022d234d5b6042c521c46017e4bde7a6ce5c1c2e027c7579f19d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-42](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:d885183cad4265483cbe76bc6e6c0e8a0efc6683151b840fb66924c6d696e4c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-43](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:a2f99d98252a327624750550ce174c143db11b3e31eb98680eba4aedb7b17d7a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-44](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:cc603986288d1dd24d5ebe596a13326541827ed27b8f61e1c5d02186a7cf0be5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-45](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:1c53eb4e5bf24c6b61b912ce8339d8d8a62e2d524460947317c7396087215cd0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-46](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7c6cea9c5806896fe8fbbdde6a109d4c0c8917b1a9750cfbc7ef8c5faa03b3d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-47](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fca26141ef8f67516aec78039921befee2d6bbde1aaa03c079ae1b5bed7a3574 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-48](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:82c4c8b3f91a07106e02787ef401c9b08445e4f92deb35bd92aa55d518b8ed78 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-49](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:60bbfec49dccb4a220fe5c7782e2e6e388129b5f3a8eb16addf6a6ab63c2665f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-50](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:ea840cb7ccf36baf2ed32f620833a891884b15ff632594c2387de937cb71e28e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-51](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4823c4f157929e1fd0302474d4d989b5c27a35ab55e4bc26dd233b25822710cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-52](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8eb62873e80f52618516640aca5ef3582018927c3011a713ae7cae33c975dac6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-53](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:298674e31dc9d11abaeb341cae5f4ae1b23de4ca958002942a7e758de3aa821b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-54](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e6cf6654d0f44f5635f1f80fefd3c87e42bb95ce4ee6f28067fc4e4a5a93524 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-55](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:75b39ab2b32b2b472c022e19cc29109ed92903d37dc425fd1217f3ec158c8ded Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-56](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2ec91f4b92c2c031a42e07c8ca867673e51884622df3cb1f1f4bc8dfbe889c43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-57](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:894d91e71c9e27d8448491d998a46e8956dfcb7f0a71e91e3daf0f1be53fb66e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-58](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:886683c0a1cf14a317b13e2ca46f6ed1f6bc1139c3762b5aca505902784446cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-59](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:2c6aa0e1c2601a770f254394a0cf9c5ab7bc54e7294e8feaec0db60ff1b4a795 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-60](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fea51cdcc927c76ede617419e2073c34ea09eb9d709b19b4ab2d5bdf98a8df86 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-61](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-61) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:b9850a44c05a2d03c6d02efa2d9b2204de176a53b2d25ad43abb4b2f1899c64f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-62](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-62) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:4439fe8a0c0a89278c8c4fdf15e7ea9f06d7e99a4bd257a6a408a8fe6881be2b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-63](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-63) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:715eb4e47b52b1d16ef6fa09353889ed13e8d841d2d4128ecb5ef550951096bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-64](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-64) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:8e524c482e99de2161981e4b676ee6ff20981a0955d763eea18149ddbd56b411 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-65](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-65) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:7be518d5c6fdb82934a6e4d2638820d262991014ac5910f1ae5ca6ec723ebd60 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-66](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-66) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:fbccde18a9e7c212b18ee9ad22d07a2d2e16df3e70ba85999a92a59c943ce0d7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-67](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-67) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:f24a559b151dccbb62ebbeda2c62aa6c734fb23cc0eaed13ebe25904bb800342 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-68](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-68) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:6cc88907efae2dbf4c244710a42bff2c70e5d0ca05c6be79038309a3c8b81a25 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-25-69](https://asc.understandingaccounting.org/asc/840/10/#840-10-25-69) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:08.326Z to 2026-09-10T01:52:08.326Z Record version: sha256:38122c9cd70dc45ec1720c4098e90aa578ac7382560974629404f87bcf8922b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:a1700b952e31a655e256fae1e533143157acde93737125aef7c8282a73bbb3ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/10/#30-initial-measurement) SEC content: no ### Lessees ##### [840-10-30-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:2ab302c15ec7f5abf1b4473d1f044a40c1a8e2f804ded804b5a899115c42a95d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-30-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:12.399Z to 2026-09-10T01:52:12.399Z Record version: sha256:b057ca663736ec588f729fd7f6baf995458b1171eb7fdd57b57024ad942b2837 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e6ce6ba4dbb40300eecbd44f600acb8d021a09ea90acb6f0e73a5cf89763d736 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/10/#35-subsequent-measurement) SEC content: no ##### [840-10-35-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:f0838365304e2de24e4bf7b5d911e59db83851f30ad196aaf0cef325f027932d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e514bd5366aaeba27b68ac29380efc0854303e1c727bd75b92825525d823196c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:3041038efb964b682b9c73679926db75b46ebf9d9f31cf3654b3781a1784b394 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-3A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-3A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:953112918ddd8ea7abc58e0d82b88e8656145444c23c61d2b8ec52ddad39bc17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:e6544f78d94921b8c710aafed53d7fdf57f37c2e53890d0ecd1507d56406207e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:77b331de983e80bbd51faeb2134f25e5aa23c6ca31bdfde5d6b98a4f6fe8ef6f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:5da766c8385e7c8bc12aa3af370dcf9758f90f0874e11ad6d8129b9f796484e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:0950df4e907934e6f4d40d4969c845545329757a5ebead0ce83fa0d75500198e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:4f168776c89645da2136b04aab93091c1028e796bf5edd3d361ab3ecf740d7f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:33e0649733faf13921f01dc2b4ebe0ae7ab6aebf683e301c8fcdf05573a38bad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-35-9A](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-9A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:73a1e412b01a33d69f415481487fd2de96d0fa0186c4287f6dc3452e64981a4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-35-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:15.439Z to 2026-09-10T01:52:15.439Z Record version: sha256:2980858675f6c3df5ddff78422641c7de9f9285ea630555d53687594a0790147 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:04559fc8565bea389bb2e3e5527bdf13395b1305d3c6ea3a323cbd4aad7e880f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/840/10/#40-derecognition) SEC content: no ### Lessees ##### [840-10-40-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:3c307389998a382da24b55e688c714726fb1740a63ad33c8b0e882c9bddb1902 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-40-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:b755f4e493808ac15e7c488345edf7cfe1bc0cac59da117531e318f23612f783 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-40-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:d2a54511c1f0a383617fc78829e33a856e61fd5a19327b4fc1284374e9c26e3d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-40-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-40-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:18.175Z to 2026-09-10T01:52:18.175Z Record version: sha256:b9f199e67d66dc5822fbd4609f843c53f1453d897dac2478bf1e5b5a1f54cd80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:fc3de3a3dd986f92b9d12cd9de1f60e05ae65246446a3d20a4c34149b33a3658 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/10/#45-other-presentation-matters) SEC content: no ##### [840-10-45-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:e9f824c7cb3d588629d9e4138e5b4611f1aec47900c69bf42763a020a84a8dd7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-45-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:fa7eecbec669d29a7d475e11ecb75a473f4c3d29d38649c7ebac64669101c9d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-45-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:e387c8752c81369a6c6df8da9df1a1c4492cc37279dfeadcd709571c921b981d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-45-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:20.612Z to 2026-09-10T01:52:20.612Z Record version: sha256:6fee25a4eeae412f48536bd26942fc4ad50474acbedced7f6b5642d6c0f94b6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:7c36fcc01ee671dd88b3049f9a9be9806b6e0f26fc87eebf31e067c9a5152565 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/840/10/#50-disclosure) SEC content: no ##### [840-10-50-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:f2651378b4814cd43a0dd3e22c1c27e93ab175c59a74d70d6c87680678702ac2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-50-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:c8bf01a7afd1500efc17879a16092ff8c2b7deff2c76e45eff65ce1aa81490d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-50-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:95c31f20ba6c24cf0b171101023d900bfc20c7ac431f07d1e869a3f4bcfbaa25 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-50-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:276fed66c6f8973653a19bc14931eb066f0eddf279e8fb72f1eda14de17d27cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-50-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:22.403Z to 2026-09-10T01:52:22.403Z Record version: sha256:868d5566dc2bdf05bf561f72195123f584866f42b1f7561da7189b2857468998 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:42ee79d523f95c0d9c5e15025594f15fcc3a6aa227327169b87287299d8faea1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/10/#55-implementation-guidance-and-illustrations) SEC content: no ##### [840-10-55-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:6014589c47fdef3d6909be28cef0750cd07b9323f7017798edf9031e4423f352 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9d42b7d0fb4540f68128efd020a9328da2c9ac6e9155732b6d046b637e1641d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:c24815d7a1601109ae87a4dafdd856d303eeeb045384ba297a30f9f90837e3d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f56ce5d07b1fa3ce288fa11ca8d73983a8a0c9ab15a49f7d40246854d3cc8eec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:8557c640d63811fc24490ae520694e0e59a039f2b727fc92224d3d8a75e45c3c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:06d1f104a978ab3a55a3264b482a82ac02c30184dec337649f0d925fd3973b46 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:3a3b4fc5ea965d233227433e7ce9785b2aaadee50e2b31c3c3d59bcebdb5115d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-8](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:5d7c380a7d5f1483516ea1bbb7e7cb96fe408656316fe150aa1810b6150507e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-9](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:7ad993e1468792241391e07365b479ddc5affc4f0193c7a66645b335701777fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-10](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:95e128346a2c1a9a22407587303f5493b923ef970451d69b16f17e5b79917f1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-11](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:587f0bea1a71b6ae07d21c425944b8a32a158deaead387e9b540a52a8a6ba96d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-10-55-12](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:5addd48fee32d5f5efae4549b558f99630a1833a336052dead0b84a5aa6733c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-13](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:c56f1ba0e4160ff64089f208b16479dbb03825f3616d3565b34b522b2d57090f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-14](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:86c08f4b7467f8c574486560913e9f9c2fd614a53bbd753516a5edd212ad3823 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-14A](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-14A) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:db233ea2dba9b2342e190c8868c3fe6ee1923889e5ed986011c5e5b8506e871a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-15](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:fd0e8a3a09992dc66c26ed9164d405148103986f700ef89c477d60ffc96fb0d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-16](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:761ffe0dce70be172e326eb713a13918239b46279415c63dab96aa8490415331 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-17](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:7af14c71c41572556f46205c1d567559a9137baad9a79491a8b16eeabbbb6f07 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-18](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f5e33def7bc28946c5cc2070a31a3ebcc027771daaba0eb66374737bdf2cca3b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-19](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:2f4fb1ec15dd25437a9c56e2d80e22943c894e34c68e6cd13e723453e2d4067f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-20](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f3a7d1a0eb95d04f89ee489f0370c6829a42b7f686a4ae508c49b35803e8e1e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-21](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ad3b2cc696e1dd432efa661002037dbd1538246f3cef69a4d93a6bf2ce6dca11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-22](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:29da41c446b0fb5e15aae4c17cb74417bca8116303a1a9cfdc2fbb2c089c904c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-23](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1b65db4e386714088ab2d0a9f6efee910392c0f3e22c0d3377014c47d280adee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-24](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ea47abe8c9089a7a075dde90cccc45f07a84551111744544dae1e93d4fac78c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-25](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9a045ed5ab90f2b3793d207680a5725d0699af2d89df19bd6499445ae252fe61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-26](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4dba49b6ea0322f908f76b9ccb3fa316838386af57d632dd835b1823e9c885e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-27](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:804f38d7f0d4f9fed6aff2b8c8d3005f1befd3c0a04a5a01cc9cbd5e3876b416 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-28](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:d59cc4827754235c8df4d457106fcc595b13dff0459d49129b233d481d05f1b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-29](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f40c382fe5bd54023145a5cdfcfc2ef550f320ba5482e51a2f92784b5315d16b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-30](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:9143e99f83b5a4d056041564f2302b6842bc13a717e132e7536699f79e11b108 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-31](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:ec291ea978fbeb448b47659db1082469dab483f6f3770f1da5554386b754125c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-32](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:8d323cfe891ca7f66e477c2aca77fe1f611503430f317c8cb21fb04560ab8972 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-33](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:a70e065ac67b6aaf1bd566a7fb7d73048739ae3f7258a8c90abf24a57bccbbb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-34](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:a274dd848bfb15c861a905b39686f98e92a7800cf29c444eb79beb1c85c6c20f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-35](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4e40b005e4550001a8002ba258a8a139bebda404424db7875bdd2c8d2131e416 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-36](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:2eb745de08252b6ca3b62d7ea938335db5581adda2845adc495195faae5756c0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-37](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:389d67a3e98b598da6d4b4f95fef1e3ac518853a3f9ef2ed9ed33eecd9e2fb62 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-38](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:90a76827280e08938f21e9fd42dac8bc56f233e0e0332ea1c4d25a96698a54d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-39](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:6d9936ee24c5a15b5968b5064fe2a32216bcafc96078ef8cb114858f1715235c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-55-40](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1ce98fa09d486c66519d983971342edb7f3e8b0e2533a609fd42ad3fc71e4f9c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-10-55-41](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:4a18cfc4e3210e98cb357ccb1728e7e56dff3ba8f1c8788f608b8d36145aef4e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-42](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:81fdcaddbf9a4f655b202d8c053b2a3dd420a4c5ebff212c2d054f78958262cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-43](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:1d252914993016e708bb5514379f132efdd2e8a308838239ff44b6a7963e283a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-44](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:965034030f4af3d97a31830037872de887dcd6b05733c06cfc2fcff4c1be6d26 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-45](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:f67c3edb0dc93ba52a978497677973ba6c5c1c51d0fbf9e2043d0f96cce8248b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-46](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:0bc93ed6c119de2b93d6fd9d2503dcca2845d2d9b953b666d069feddd31b9af8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-55-47](https://asc.understandingaccounting.org/asc/840/10/#840-10-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:26.332Z to 2026-09-10T01:52:26.332Z Record version: sha256:0c2396d703e775aea95026f71bfda20fcaf653659e9cb3efb4ecae03c17af158 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:2658fda679f41a9a2da87dfc3e2a04216bba6b47e085c21a75ca7e6f366c30f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/840/10/#60-relationships) SEC content: no ##### [840-10-60-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:5845af23bb8b2004c6fc46c6db4010705d378fbce06ee0483c5825b301a65d72 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-60-2](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:6404d9a5c605db83ba287bb673ca0dc8308ff8a7338a9930b7ce8cd288154ff7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-60-3](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:ce0d03bdc177b138833f7fe17f1e16b609acf1b3265c0c9be91f1d7e9e1646b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [840-10-60-4](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:477e05dcdfbf4b22d1b943c1c31339656ca0d5b835aaea913edb886bb5689254 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-60-5](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:9f119a934147a0784ecf7b1d2861d761d16a9087b9efe6b223f7b5b202de4ec0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-10-60-6](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:857b6b07befa6bd3c33498d10d674ee4d9624f9004d79ee0f1d6ee210dd7a771 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-10-60-7](https://asc.understandingaccounting.org/asc/840/10/#840-10-60-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:28.711Z to 2026-09-10T01:52:28.711Z Record version: sha256:3b504dd2506e64e8a1fadab8ae9f2bdaec4674b3f719a9e138f4b427d32219a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T01:52:32.425Z to 2026-09-10T01:52:32.425Z Record version: sha256:e82135774689790c6991082c10d1b983367b798ae4d00c67e683bd0bfc0e23e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-10-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/840/10/#65-transition-and-open-effective-date-information) SEC content: no ##### [840-10-65-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:32.425Z to 2026-09-10T01:52:32.425Z Record version: sha256:1c301a1e2fcc6cab137fd5cf290a53a9e3e6517262cd3f9eacd12beba2eaef6f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 07/01/2010 after the end of the transition period stated in EITF Issue No. 08-3, "Accounting by Lessees for Maintenance Deposits." Source downloaded (UTC): 2026-09-10T01:52:37.678Z to 2026-09-10T01:53:07.988Z Record version: sha256:c1e4275de0c71f941652f95a3451bdb514daa1160477b4bd58f1a88321293241 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20: Leases — Operating Leases ### Machine-generated study aids ```json { "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.", "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" ] } ``` Source downloaded (UTC): 2026-09-10T01:52:37.678Z to 2026-09-10T01:52:37.678Z Record version: sha256:a456f16be5d235b9236414aef71bad46b824f759de8f153d082a77f777588757 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/20/#00-status) SEC content: no ##### [840-20-00-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:37.678Z to 2026-09-10T01:52:37.678Z Record version: sha256:2622da1c2d5dc97bfcb6b6ecf1d16b89afe68133f6b2f8a053a5a2cfacfde55b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
840-20-45-1 through 45-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
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
SupersededAccounting Standards Update No. 2016-0202/25/2016
Source downloaded (UTC): 2026-09-10T01:52:39.727Z to 2026-09-10T01:52:39.727Z Record version: sha256:3bc7d2b0f4eeb85bc613e2f05b851f3d08b03ccc1c49a4d940733daa672d05dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/20/#05-overview-and-background) SEC content: no ##### [840-20-05-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:39.727Z to 2026-09-10T01:52:39.727Z Record version: sha256:2babb92f102e91709324e97a922ee73ed05325615407aee8af4699945ff325e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-05-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:39.727Z to 2026-09-10T01:52:39.727Z Record version: sha256:d30e67a84ff00f808b329b867e00d20628918b720b3f3d74312b9f53215c1da1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-20-05-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:39.727Z to 2026-09-10T01:52:39.727Z Record version: sha256:cca6e418a7ac20bd8a932e2e6316fd81998199c308eb962f650ec19e18bf8e4d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-05-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:39.727Z to 2026-09-10T01:52:39.727Z Record version: sha256:88dddb80fd7d05008fa941354b1dcee8f17c0fedd4322d9fe9acc35ee91b1601 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:41.744Z to 2026-09-10T01:52:41.744Z Record version: sha256:ccf849390a4ce3573053ddf7df84b0140f9a622906f81c5c107b3d4d917c25c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/20/#15-scope-and-scope-exceptions) SEC content: no ##### [840-20-15-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:41.744Z to 2026-09-10T01:52:41.744Z Record version: sha256:0e83621175aac64642072bc37a60c75fe12d3e5f74d632324ec0465eec73a914 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-20-15-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:41.744Z to 2026-09-10T01:52:41.744Z Record version: sha256:86cb990d2be8db0fd17ba4482789dda69deaf0156e117c7099c6b7e70b3e0726 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-15-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:41.744Z to 2026-09-10T01:52:41.744Z Record version: sha256:0e86aca385da108356ceaac87293081470674d668a6cde2d1ec7f51e8567e978 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:516eeaf30b2cbdd860ffdabd2620993c935b90152277c112884e1378458a334a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/20/#25-recognition) SEC content: no ##### [840-20-25-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:54a295da8dca1d3dea5e7ca61adfd8f660563ed9aad225204879af5117d5446d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:e058c8a2aea915635f2dfe18c0b3bf38e4c9b779c46a22fcccf76e87b6e88198 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:e8703e4cee29eceb14def76e994c7750e17ecf5c848677223a9019a17816e760 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:b46dd34aaafb39924cc06fd7ea2169d16acd3be1075869af921c857814c6ef6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:6031f695e8f2477345168f9084fc801c4bcab82e129415537a425df160dd0149 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:c145823b74126bbdaaaf0aebb27d28ee755f6a6de5c0e68dcaaffc15ef6f5753 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-7](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:4988ede9b6045479f1cf96667bdac1036e256ca5c97fd40043025f5f772c3f69 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-20-25-8](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:f48aeca7bc6e806571e30be9b168092960dcd46da7169c1697b7bafd7c99f78b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-9](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:eabeb3754ca46bf4761502572ee23130e1c4b195f992e898d01383708644d3d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-10](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:15e832f127fb9ca1ec3cd969516cfe4d52c3657553be5660c2881f10cb596339 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-11](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:f498f368b8e8b4d0debb407719aa41a0fcd642d4a14426de1c181c8e695993e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-12](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:d6c5615629be727a96f724ef7ac03ca6789f6b12e24560551ce091adffefee46 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-13](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:024dc2c101e7c2265e84b87e8cb5b381431383f91ccb44a8e2ec87c316b2e955 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-14](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:7c1525cb0c1e6bf83818e680c9aae6859fa26ccc0334025aa99e1b09ff60207c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-15](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:1e26ef4eb8e018ac9fc2cc13868bc0e80c8a5ecf2204b94def4eacefed5890c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-25-16](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:1e58cab9c477f351b98681e2e21296fe524b8df0c49f53dfef499df7b930e5b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-17](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:f593da678e20aee332eda1073c5fb19cc90b5cdb4ffa37935c40c88e7ebe9aa7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-18](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:96eb2e71e616d3154915e49e265aa18264a945a924f94d86e98539304e3dc1a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-19](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:2bcce9c226038fa0f1fb72250c13eb96721568eac3605af7b1a3c9f30f1e3471 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-20](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:ff9270fe5899b0bbe20c92a8f1b33bff1e1166701a6b720cd01abf0e4b15e872 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-21](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:cad36516b0dd8a6207a34da4616e41ca846109b969a641d0c85f8f87972e9f64 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-25-22](https://asc.understandingaccounting.org/asc/840/20/#840-20-25-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:48.876Z to 2026-09-10T01:52:48.876Z Record version: sha256:de55e780de947d696fae0dca9b412d080c64f3a31bea1859b1c87a358bb3971b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:50.889Z to 2026-09-10T01:52:50.889Z Record version: sha256:1d42997acab0f26e3725110a5065d5c78214e15740afc6198a7a558f67997433 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/20/#30-initial-measurement) SEC content: no ### Lessees ##### [840-20-30-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:50.889Z to 2026-09-10T01:52:50.889Z Record version: sha256:97be15aeaac48af0f03a4505e8286c9eb6d968c6a173213556ad18855ab0e7ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:665098edebf8b96881791356fea95cfdeb53385f75628115ca644bc2ec15eada Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/20/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-20-35-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:b954ef39b880f137b37652b567b2da092ebfc774add7daad680f720d97f0bd11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-35-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:46ea04a3698e36aa5e0bda8780e4b297d65cb5114d4d53983ae372d4b769cb5b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-35-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:9541dc7d16bf030e102b56fe8db21ac176c857fa0322af3c97e4b2c42ab49be0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-35-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:784e790d919557d56f2daf73105343971535ba17cdd2f5b24a4bf69ceb6f5aad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-35-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:54.933Z to 2026-09-10T01:52:54.933Z Record version: sha256:932b0d32af426470ce5f1b55a607771effbdb7d1320b30c1cb2f9525d8a1d3d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:ebcf39f356211170199a5caea79e3d138766ff8d4a67ecb645f5f032e3bcae05 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/840/20/#40-derecognition) SEC content: no ### Lessees ##### [840-20-40-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:1ae1a31d25ac7eb93def7b98bedc91db8da7658c1d6254bd70a8e80876d64e76 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). ##### [840-20-40-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:5980bba085584ae4160d0ad6707c939f2530756d185767839dd8077e9267fe3d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). ### Lessors ##### [840-20-40-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:583615fd34edb96b6adf15994675f93baa879d0b1f28436859cc12d78a89267b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [840-20-40-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:cab7bceee41f14fcb9964f76dcd2372f81b2c7d7330d2a4047867a090c3ee371 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [840-20-40-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:2bc5b0652d627d50f1b0561b41379d36bcacd85d33b7368abcebb6242f5099e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). ##### [840-20-40-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-40-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:52:58.573Z to 2026-09-10T01:52:58.573Z Record version: sha256:f98974dee5e77ff3684c0323481c388d565dcd22530af37b478e0b8e52b81fa9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). Source downloaded (UTC): 2026-09-10T01:53:01.688Z to 2026-09-10T01:53:01.688Z Record version: sha256:cbde75098ef93f9cb2080c53fde428b36285c1dd5f7f2323bf6064995afcf6e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/20/#45-other-presentation-matters) SEC content: no ### Lessees ##### [840-20-45-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:01.688Z to 2026-09-10T01:53:01.688Z Record version: sha256:60433676f72840e314dd1d92e3b093d7b8c44aeea6aa8a8ebc340ec35b088935 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-45-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:01.688Z to 2026-09-10T01:53:01.688Z Record version: sha256:dd0a8fc694719c64f612e64c6023d8eda02d9466b07c3afd5a27081fd609caf7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-45-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:01.688Z to 2026-09-10T01:53:01.688Z Record version: sha256:bc5f0ca5e1e5372a0e2bac53c5b0de4b1f122ca888bd9ad73f4d5fb58870eff2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:2457a5c18beeb4635a5a11f2dab812a82cfc71eb361a97eea1225da5ea62f886 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/840/20/#50-disclosure) SEC content: no ### Lessees ##### [840-20-50-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:0a370277ac6f0cb288d47874838141b9a043e66a33984eb7c7c85602fcdcadad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-50-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:0cd16a54940e37070ee40bec665a62b04f4c3d7935cf1fa414f033f203346599 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-50-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:8478ee6066afdbe8137a0fae84a8f68e15b6b457dc39d9b02db103e373aafa5e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-20-50-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:bbaefd07a464c0eeb3a8d733b8b1184a16da79ee1e71164c809feb636b7a63e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-50-4A](https://asc.understandingaccounting.org/asc/840/20/#840-20-50-4A) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:03.326Z to 2026-09-10T01:53:03.326Z Record version: sha256:16fbde44f2d4634fe27fab24048845617bd88a43ebb09cf9a553026b7f38c8c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:1b10466d67134c27cd3dbf8c660dd71cf28288845e7fe44f250182aa286e6301 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [840-20-55-1](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:362b03d4bd3e16675577a36640cf47c1c2be6a3474a4b653e33df3fb242709eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-55-2](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:b0861539426a0f2226b68b7c10bf09da73bd706a68f1a486708d4cb3a49f52f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-55-3](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:fdac922449d46e9c51df9d52e4d16d86fbb09e7b2785f12f9de5233ab59d2e68 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-20-55-4](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:cb3c60f89954be416a17d3c096d3a4c1c6f217c83c9ca84885acbc166d08b4dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-55-5](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:926ab767c2b8739b654907fdbdb277179b1f56f2a2a50bc93e1606c69ef9d641 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-20-55-6](https://asc.understandingaccounting.org/asc/840/20/#840-20-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:06.071Z to 2026-09-10T01:53:06.071Z Record version: sha256:a8f5c5f8d4735f67956d7aec8bc9814cf4a900404da3c17c64c3a13b56462237 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:53.488Z Record version: sha256:36594ebbd62c86137c02631750d856e6a79c3fdbd316e59335c0ddccff48339b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30: Leases — Capital Leases ### Machine-generated study aids ```json { "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.", "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" ] } ``` Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:6196ce3e48683c1e7f324914a9f95b1b288c0ddf15912d3fddaedb5dd79f30eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/30/#00-status) SEC content: no ##### [840-30-00-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:10.688Z to 2026-09-10T01:53:10.688Z Record version: sha256:0e205fc028911e6371f53e6d7b7f2c0cf20475e0d232cb9bde10a7adea037997 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:b29e81f472e088dfeae96ab6ab051e5cd9836ccaf351fcddf06cf7099d9b9e36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/30/#05-overview-and-background) SEC content: no ##### [840-30-05-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:ba114b0c4def50cd1c83a1d25d9eaa5e613caa0b280ce96a83f3f47422f93d01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-05-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:10fe280559b57c9748ba66689beafe6bd4e47981a45b375855a9b13ecd53d153 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-30-05-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:149ddc23830a5443f2fe1ec0c62a3566667edb905db3d1adae638d5be82607b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-05-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:12.364Z to 2026-09-10T01:53:12.364Z Record version: sha256:50d87391fa6a613517b91436cd4384c12c8ddff85879bba18e59447810556825 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:91acb047bd1989e2e5dca200bcf9c484cfa8c63e7cf6ef68223be5dab7f2b688 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/30/#15-scope-and-scope-exceptions) SEC content: no ##### [840-30-15-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:3bfd5d885880acecb885ef51b16e34555e7f923744533aa4cd8c6a40b29748be Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-30-15-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:8cc3269b4ba6ceb5c26e47fc83b3602b455e998d004aa1bf3c54b5e270da3d9a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-15-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:14.250Z to 2026-09-10T01:53:14.250Z Record version: sha256:cde779bbc2f77fdb65d8ab93dd4034e46f96dec615268f048d5a54d8c81615d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:63a341e200fc65cd2515d4a7475d3f6346f8c5ff48c9dad09b3cf4aa74b46ab2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/30/#25-recognition) SEC content: no ### Lessees ##### [840-30-25-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:3200db3ad36f31cee538ef124396fd0bf0f7278e26b633961e185f2501ff4c44 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:e38b44da8d27c643d317976f2568e613540e3421879ffeaef2cc7a13c862f1ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-25-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:5e7ba4ade6db3f88d843828041734153856582a3416305810082404e30d2e740 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:243d6b63337479372fff134accd5aab97ffb967324f3e491bf47b4401f43e53f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:eb226d20a3dd89f92ba0d5858db0f914d28358fff2985ced44273aa1d85f799d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [840-30-25-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:7424eb4bb5d44dc29419a72627f2617057e3750a9e765b4ca548ffdf32190253 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:0c8440b5cd641df77f552a27a24b58e9ef92374231c128881ef4e1b62978a4b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:a41b6ab762b19d5ee3e60390716776869edeaccbea21d6034327ecad2f2d705d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:d3229a842c8d63619e041f678f3ec4a385cb6db528b219dc0872174a43db71e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-25-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:20.502Z to 2026-09-10T01:53:20.502Z Record version: sha256:bbd1ca5eb3c09684e0319f0779aa33973c2bc202eafb699182264eeb75cac044 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:5bbcdd22d8c25f4cf171632283a24bb2801a87c8fa92e2ef3c76529ce91c3bbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#30-initial-measurement) SEC content: no ### Lessees ##### [840-30-30-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:be50aac67141e9d02e78e9b2d0cba1183c231f587d737aac5e736370fe82e104 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:6f656e374082eda5b970a3c16ea2c8b2cecf194c3211f71b22db18b596034196 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e538ea2fe0740622a3a1795b1c9d1cf9c2e41f1c94fb7757ce57d5b91e68d52f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:33f3ac12175b02097db7537d7803a01f1bb7e72f8f7597621435cd2eec5065af Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:c232f512c38b06a8b3c06e5a85c115fb9f12c748279472c7cda685707cf66667 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-30-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:7fb49915c4c88c19e54739c67150f03cfb810b5023691dd6013169140022d8e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:504799f4e96d06e441cf391d5ca820fe70701738004bc4c674178d716c71c16c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:433c4466dde85133aeb1ab111b3db9c439947e49e3df5c9ca688861ab49ec53e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:296a442d3e74dc5e98a7a6bc030eb73c7bbdb4523a3b12995ba67f3cb2ca29c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e330c1e85cc2c83dcc31c424eef18119e459cc5a7ec4a742b67bb4afd0890d9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:20addf7431090e5757640bfd8ec6e1b24e7085c66f56b51b12e00d6d063220df Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:f852f90c350977cbc7b8dc5a97f76e0083dc97394b98382cd2022b2cb63f31fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:c5c387ffbded6bc229146071852f15e8ab7bec6a6a400afac48abd22b401e4b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:254ed4f6aa5835508bca2e337750965eae49ca157071baa661863be0a5ea94f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-30-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-30-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:24.000Z to 2026-09-10T01:53:24.000Z Record version: sha256:e37f0f9dd4494b3ca0fce6c9578b52350c68207e940d641e25df2192fa686162 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a54909207dce5b7cf97f3005584498cd96ff2d9db93c53e3fb90393f1d8caa51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-30-35-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:891c740ed2ed9be0a8e6d1a6f5efefdcbed2868ba886c24d98a23765e8e74f1f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:dbaf303c164fa7374459330a23b235472756a2ed4a40b7f199a2dc454332ece4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b9e9d3b78564a24d3c3c63d5d68b31e707359f5e35b62fa2fa0bc90447345b2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:49fe54b1b4828c63e238537e1abba477b61ee1db0cccae5d52e445b4a579b361 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b2ff9ebbf94c8ec63e512f6536448b09c24eb0607550e5b5b00ac0259e6e7659 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e3ca47b1cd0cfb508806ba1131ada5c7a1866b1adb1c9b2699f1bae09cea8028 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:d4f9e9d5ccf2c03754e8a2a36fb3ce922c7fd59696280ffd9949055e7b5a2902 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a8f13ad83d59ee06c55c779b992d8f9bc6974a63a12b5786e7ae0752a1de1d22 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:23bfe19e0b95a541ee2b4b78faa24e2619088a0a865b6595f727f9f9744a8cf1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:091841d0143f0979e38013035f37bf3522c552feaf7df15ee4f99e8415a7fc0e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8672e98a95df09f27697061148f2d457dfb052ce620cc2c3280019c82f4afaa8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:d3486869b430e7260119ed79bc11485d41129b20c0307290693096677a388ffc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:322d2fb59db2c8f047d0bbc418a07d837ae68e0878cc4d914bb5b8fa80e7525c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:0280962b5b2316a613d611d1e3ca12e0a91a6cb40fccac44313035010696dc37 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3eba103ba076cd4c470c5becfe4e64b11c70da591c05f1057f35eb58b826a98d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-16](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9f19c20a33b0de83d6b83c296ad4aff703ca2deed8d24ac36d8d827f40aab296 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-17](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:486fec65d90d7e3a041e3e51efafcbc87ab661072c750425937c07c07cdceffc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-18](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a0c7b9d6bf34fbecb0f48827d88faad966dc071a73364951d0f34a6e30543dd9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-19](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:31b7d908e756e90aa0db4108a2287feeee433ccb12e7c1db27bfbeef1db4d944 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-20](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a27e1b61f5e24532f5fe80a0383ae0cd4a761220962e69db3372cd9e8da99903 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-35-21](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e9f727763cdd12debfe6b0b7ac71c391e5356cc3c717b4ad72613f445446ed66 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-22](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9cc836beaa9c004a5684b866eddddb98a1d440df15cf9a6f9216b0d86ea1562e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-23](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:112c5e9a1fbca1feb524e70039225794aac709873b94e6e703114ec152ed2f27 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-24](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:4fbae79da4c3e68fe0eff43483188af37f22c2276e0faab5a339fa96a7528083 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-25](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:1133fca70177e7af3d1360dd548646ad50394e21c6719eb83cccdb1ad77c2c06 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-26](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:b6e35b54d0107a1ab3b09d16c36fcda7a6488e799b26e755f32fa2f5cb4ce40d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-27](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:21ae2443f9fd50194d4a8f526f12a65fa4403f3bf96325fa1eadf30dc20f983f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-28](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:70eba21570d4f1915abba5538af1707fffb8d46d2f2a35520ced9758575c23c8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-29](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:dad181a2f81be18224624073488f77e74d4f8c0c0962db12604601ff6e19ba6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-30](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:e7d35bf88ca94f7311c1ee77db5a6f1069caa11d741c9e6ef81175959aed0031 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-31](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:f625f7970de700cb71ad9424222690b96c1e6e7773256e0f109ea3be1544520a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-32](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3b8836350b4bdf12df77fc661ef11a10aa7a4e0e47780c323ef55e944089059c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-33](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8a8591ef6cbca1650306f8a2e4862b3443c12391e3880db232936fa8fa25cc74 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-34](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:275145470e3e01d12cfd2098cdbb4be80117884400e584b74a5998bc3e524950 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-35](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:93ce1cd72c68b6f1e6595e9ca7e1296826ac02149cdd83ce827e4ce029a3e77b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-36](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:2ce2d672168aa185534e0392fa3eeec3758a116ad6421b1f038958370339b74d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-37](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:9eaeb48116234312adfb14e608c847b8578df8e4b7f9c270f34a6e89d231c8fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-30-35-38](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:82915e8b395a5536668ba255fa0961a2116178ef409a830860e7a4eaa3094615 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-39](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:10c6a4d10e914942c3834fcb6ff8398a5e14df0eae9007da469fc8f65e0a7bbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-40](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:4a2f7a3c38dabc712f69b7e6caf448fca2edffeb36bd19ead29c282cc77360ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-41](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:926584b7f9f728355a75e3c4d88a3997c437af3395f26381d402aca580035334 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-42](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:11cb3408a14de8679c86717f1569f417901a378fe9fb570c4e05c0877f791aae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-43](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:516c617e8dbfbd948e080fc1a62486e76fafd1257485e625def63dd03dd03ad6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-44](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:3cbdae1a5977ea4ed753d29ea5622b6e2efc1818c5fccbb83e88d546c5417754 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-45](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:74c108d064bf6e97e2e6bdba027ecb33bd787897ecd70a6699cdc5ff2626e004 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-46](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:039cc435c5353f81da966a5c0c8fd043da421f5dc1818941cb005e15f15f9f24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-47](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:a77f085edf75033c044d23760902ceeca9c45c4f87ab931a1735ac980e54e371 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-48](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:75257dd4829615d77e4c264ac6d3fce8925a357a014b7e36bbd40a4f3f3bace9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-49](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:7fde3fa31a0bb295403a8ca92536b9454ed763773c0c5542f1f3a09664023eef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-50](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:84c558cb065185ec80179b9cd845277ae047ec6a5ffc0435d0619a524dc95f6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-51](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:8edd2987562dfeb07f3385a0c0f5cd707f4b010e0ca57df68e8b9779a7ff59a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-52](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:33933d655b2dacf61cf6be6a044c54468c64437452de221c5cf5ddc6c0ca6668 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-35-53](https://asc.understandingaccounting.org/asc/840/30/#840-30-35-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:27.534Z to 2026-09-10T01:53:27.534Z Record version: sha256:c3a2269546813a3f33aecfab7e9167d7b8003fcede0c69907de6c0e11cba5763 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:e21eb4c47c5638553797450c615cc5ca97cd05b009639045998831d5f3264fa2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/840/30/#40-derecognition) SEC content: no ### Lessees ##### [840-30-40-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:9c34a2c02af785eed919b737d8861be35367f6a7c8410ccc800cd5fa3bed4e6e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:268f6ee0fc7916408e56e408ea6b9b14a366e802574c4b2e9ec313cdbf1a3d79 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:d2114028a56b46ffee018a084f44c923dbe5ceb8876a93d6c410ca99772db05c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:1fdda6a84307e0207d9cf188e1333cad271c91357899fabbdcbe4f32e0b5fa29 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:bb05cbe1f195b06f9de27bf293143291aae234cee00b7ddf161130e9ed16c3ca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-40-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:4c06680f0dfc2643a480460efffbdd39b1f5e0b8de3bc78f2c6ced16016d8437 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:1a1c98f60527907c14db04a70c4aafa192943c0e909301b66b7fb2c6027440a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:94060585386e17dc44faaf3abcf588d2f876e9c19503c1884c293c3a27a6df7a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-40-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-40-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:30.807Z to 2026-09-10T01:53:30.807Z Record version: sha256:07ff03b39d8e28cfa44641de593c8e0f15eaf210edbdbf743e39e7e27372d7f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:a11f74be841736f1de44e68c4c74ebba5ec6f4b910e0e617f3621e576a3ebf03 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/30/#45-other-presentation-matters) SEC content: no ### Lessees ##### [840-30-45-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:479bfda66eaa6fdaad1fc4e9a5364654f334902f3eb64d1631cd4991c1bbf681 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-45-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:e9f55115f5ed797c4797c3046cb6be61ba5c61e68564e9485bd947a78d977a80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-45-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:ef929ab867b017a62fc79ced8f923265035dd753a1498a34e13e18156dadb955 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-45-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:182f027f0ebe060af84159c148542664a667ca56e3d031bf2b359902ae156920 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-45-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:734321709b75bb67e916a93067f56cfbe9353f43576968d512ab4b9f99dfc6c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-45-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:1d6fac7e0ba61629301c069955c1524d118dca63b5d14a81f7b87e822f299141 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-45-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-45-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:34.249Z to 2026-09-10T01:53:34.249Z Record version: sha256:115cf1825ea0d70d7ce5168e1c582e4be0370f9719f3893a83a0e2c2c187ff61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:06b9e00653448a87f13ae79b099eb299fb05f12a4d108da7a794b7cad3c55ad9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/840/30/#50-disclosure) SEC content: no ### Lessees ##### [840-30-50-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:31e87490a632483e4a57a78ea9acbe099d67e912571e252a5eda5221b40390cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:f4febce7eed36e2902f4fb3a98ca486e20b43c03a3e1ff28fe753b264e70dfef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:7d54786de543fc6a5e94f1f85977530568147ada55e5a7591b720aab728571f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-50-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:1b433c2026b9673929961fa8af3528e93d0b4fd877836cfcd79877e1a9bd3d1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-4A](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-4A) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:67c5aab9f02ad1ae29306dfd598183a8f84a5d2fb0143a4e335ded12756b8fa1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:b3b4d17bdfd6d19021b9515aa52fac0137153cb1ee7334a57343074cd1a5b796 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-5A](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-5A) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:3293707a08218d516869c0230f664943d92b0bf5fbaa0870bd628e990fe10795 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-50-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:36.194Z to 2026-09-10T01:53:36.194Z Record version: sha256:7db4712ad06070b1cd406de5bcd82256317da100df30be16f150449c274cbcdc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9d4e1fd2e329c70c5f84a722db4aaaf38f51ab107e0efc568fedb5c95c72905d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/30/#55-implementation-guidance-and-illustrations) SEC content: no ### Lessees ##### [840-30-55-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:afd53abf499feb5b55fcfa22011035e1a7aa1f099005a457f47afd820f146dde Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:c47e7b2819933ee95f85a3982aad17609f6baf44473a3734d7e169177f7cfb22 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-3](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:15b67d8290712d2a692d4eca7c9bd6372ee7b5910894291865dff4e1785dc85f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-4](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:829dd8db37cc603e8eae7a4f89d86d62cc3f2727024d2deef51e752330431fbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-5](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:7f3f9f60d7854bd4f43fd4cbd53df4c4cd02d83eefe69c70d751fd19fc0e07db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-6](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a1362affceab58d3b1d3081e51ac62fcefec69f4068af650adf674fc52f19a92 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-7](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e4781b31590c11a70da9839dba323f7bffb1637b857587481b91f80ec0c10ee0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-8](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:fd5432a6e1559bf5d5fe57acf449085f4fd580d4bcf07164c2f30cdfe6ed081c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-9](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:cc6864392281ff0419d1088b1e9e7d3b486ac30900b95e3286b33ad8c3385560 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-10](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:8e88d6e82c9c1dc3bc178e1048cd5b299147edcf7ac2af609143d46c4b8a28f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-11](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e6aae40d094b4f0710b36101de2eb723858cef121630ab5e11bae74cbec28c50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-12](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:5eec92a1758031509a7ebd25a8058c8abad9c3100de9404067fc1b2ba501a78a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-13](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:61570abc1c74a193225bd68a3f211691cb0149012f42e6455f2876589cde42e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-30-55-14](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:74ca53f7f101dcf0134cff98672324921df2b9f463047346e733d995628aedc1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-15](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f530aa6809f32e31eed0e98a03bd18b9f40bcaca3d11e794e2fffa798f55e2ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-16](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9c79a536f6b023723d8b9b85e5673ded95cb5a634ed75dd4f398b7e8b93f2aaa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-17](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:18b8be06ef6d1b3e437e2718f12afdb76b59659d70d9baa5a0c9cafc0bdfa6d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-18](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:928a61d6a31933a699fe37d7d0b3750f922511ef31e48ba4a8e6acc935297d20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-19](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b2b8f9ba89bc9d2c288c18f576ebd28440710c391f11b57241a076b5877afd01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-20](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:7aae7aa15938904f9229bdadcfa3410b37bd17a6b6c46004d6f5cb9e2dde48d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-21](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b15d0f6b8e0a31cf6b117f1612b0dba165458040d6a10de6d4ee464cad23421f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-22](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:4ec5f45a2d715cb803e795e2f013e37fa9140b632c67649e5f6b96c120c5a8d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-23](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f11cc4c69fe614f564a3d8a3a384df6ed1530e33443f4b904533f3b636238b1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-24](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:fa0f91e3ec8d2c2e5769a9d51687d9e2781173bb97b8dd8f1e1bc1275e626fd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-25](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:027e9a68d791fd0a4511c51f9f17ba120851ea5177b167396041497c3acae1bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-26](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9b098f14018949864405e34eac1917081c51b8c2cd0133ef1c70d8140f034216 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-27](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:e391d21ed543dcd8ef9d1f7d7c3cb22cd0887d2198425383988024be22c76641 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-28](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0cc794d1dd03192eaa9563976a353c9be414454b30c07cfad5475fa6ac96802f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-29](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ea2e1cc3f3ae06c7193e7c6aed33f2ebe0d0d0008db63f32c661d5e071ad6d09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-30](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:cf2a59da4110b27fc06b2b8ade2c3a466f68e383e46bc3ec42c3b0a574d93b53 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-31](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:10aed2a9310e45f5898ac317e2b912bf5df1e4a4a963ebf91c2dbbe122a9e8ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-32](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a6cb2b352ce325385696e9db1102e78da7b997167ef2eacfda717a4cf67313bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-33](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b8caf866ec80ec0c3d2392e79fcb0901c2c742df3a65eb18a8d7629553b3f8a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-34](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:9ff3a3e1c259393893f61e5ab2d581efa78e79e95ecfd545bf711c0b1a1f34e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-35](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:2ebed1c3ffecb46c4cf7352ce7cd055bc0dd99b2422d466c54fac19f78a7400b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-36](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f386491c6c20140a1821391b1bd21512f717906197c437dd89608084b190fba8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-37](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a7408fbb077b38e75512136046cbe29e8e72cd8cc82ac8891380530e4bbc76ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-38](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:42e9b34fdb9f5b973d21b5a5a42d22f45d626b02f8c6215cdf74170980f14983 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-39](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:73e40b7d442f4544ff56f3037564b17c718a5898e30033781e66f5d53845c7ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-40](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:d44e71235945872cde534b5401a43a47dae56d2c7001d1ca6c98cdb64028696e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-41](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3d40a15e3e722a69dd20cc4b8ab22e318d12305abee77cf71c1409bcd3711ffc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-42](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:f4e36d1fc362f7f8bbcb2d6510288fa65927aca8886789407bce1c26dc91953a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-43](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:19a6bdf39707fa568a72149ea63a362c550cdc509dd1dcfcd2ea9fe2ac513951 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-44](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:c14bf7294fa3948c5422ff85d1600e5b12d4821efd1e3479db833d2e0a15fcf8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-45](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:6dced940cb463e05739be3f1257118f9a6f502e92ec7a677456ed82e281717aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-46](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:560f04b1d3df7f2eaea6a3fd7ce069bd54a5e1ec301141b35d8156235333c058 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-47](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:8f27ed6c746482dfe857105317b2252e80c738e308ba10e801529b863c0741b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-48](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ca849818ac028e8ed320810d0bfff0d34b28254408fe6793297d8e7932424a35 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-49](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0e7a57f4b397e5d85d38ef6946d277a157752d579c29ea256f0c2035dce05b8e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-50](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:ce65def84598f2e34c1497d9cb6e34a11b3b84621770bbbcd4d63a4e66fab038 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-51](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:1ebc83c762d336f72787bc9d5f91ee019f202d1fecc60cce6093a9451a5baf63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-52](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3f294fd64e17fbcb99475aceeb480bc54595036a095275f4b610e4ea905a7c13 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-53](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:54ba7d1f4df398a6c6b7378c367651d95b3a064f52c8e505f46e6ac3326ccf6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-54](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:d25e3babbfcdee777f879b5ee48937963422c0b42443e9a49b5b4bde44dd79ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-55](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:0c601d107ea64a0d87d9a7cf68bb3c3d96d3aaddd871bb1bd58cca02ffc513cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-56](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:b05e0c4df976f4df07aef7eb802102c23572d9f7a43f7d057a87443ef4c2d919 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-57](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:92818475ee67fa99090db8e734514e028520f7543f01b18c3a80bd2a329ef7c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-58](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:48e20c6424ce263235b7c639b3794b8e4ec4de64f944002413e01fe06016e567 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-59](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:a0172354df0ceca11ca706b4d9a37c52a0d512ef162eec63a43503954c92868c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-30-55-60](https://asc.understandingaccounting.org/asc/840/30/#840-30-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:38.505Z to 2026-09-10T01:53:38.505Z Record version: sha256:3fd0eb5046f4e4ae8927dca5a32e910d6204aff4e061e970bc86cc17583d1951 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:53:45.826Z to 2026-09-10T01:53:45.826Z Record version: sha256:deceeda94b7615f622ebd1417ae8f450cff60be396b05d72cde1d106193c5f91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-00-status) SEC content: yes ##### [840-30-S00-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:45.826Z to 2026-09-10T01:53:45.826Z Record version: sha256:b577b8068ada0874789b5f0859e6c6795ae6a3ec0fa7f89250c742517332a436 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
840-30-S35-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S55-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-1SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-1AmendedAccounting Standards Update No. 2010-0401/15/2010
840-30-S99-2SupersededAccounting Standards Update No. 2017-1309/29/2017
840-30-S99-2AmendedAccounting Standards Update No. 2009-0709/15/2009
Source downloaded (UTC): 2026-09-10T01:53:48.286Z to 2026-09-10T01:53:48.286Z Record version: sha256:6ed5b1ef9f0c9336279e1338b7e9261c201342102a10c7d691a7d6e9e8c1551a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S35: SEC 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-35-subsequent-measurement) SEC content: yes ##### [840-30-S35-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:48.286Z to 2026-09-10T01:53:48.286Z Record version: sha256:b4b3912a7b5f1dd6c41a07fbcd99f4aef878011c3e629cfb5275c13ae9cca316 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:53:51.317Z to 2026-09-10T01:53:51.317Z Record version: sha256:29bc7a57943265e20e9c604c487aa3af7888681234fcb5381cd051a5e6d50bab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S55: SEC 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-55-implementation-guidance-and-illustrations) SEC content: yes ##### [840-30-S55-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:51.317Z to 2026-09-10T01:53:51.317Z Record version: sha256:d1a9200d0757d04d460d774770c683f1d19cfdea82e43c3be5cd35435eb6d161 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:c26dde57f7fa2bbd90e88eb15e8c0d3db3198d47906e45ffb715dc453df5e7eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-30-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-99-sec-materials) SEC content: yes ##### [840-30-S99-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:dc75e8b895bcb281ca6f4c5122ad30ea9c267760fcbabe4eef32c40441b9be40 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-30-S99-2](https://asc.understandingaccounting.org/asc/840/30/#840-30-S99-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:53.488Z to 2026-09-10T01:53:53.488Z Record version: sha256:af47920c1474fe7a5f24277a32a32332e5f7ab383039e2e38fc6c9936261697b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:53:55.811Z to 2026-09-10T01:54:30.575Z Record version: sha256:49544be5341f605ec888fc35dcf9f51de10d0a0f0fb7edadaa2a359404c12072 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40: Leases — Sale-Leaseback Transactions ### Machine-generated study aids ```json { "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.", "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). The common mistake is applying the old 'minor continuing involvement' test and gain-deferral mechanics, which no longer apply.", "related_topics": [ "842-40", "842", "606", "610-20", "840", "360" ], "key_concepts": [ "sale-leaseback transaction", "seller-lessee", "buyer-lessor", "superseded guidance", "continuing involvement", "deferred gain on sale", "transfer of control", "lease standard transition" ] } ``` Source downloaded (UTC): 2026-09-10T01:53:55.811Z to 2026-09-10T01:53:55.811Z Record version: sha256:711bf4158a9c2026569ba19544f913f90bd83bb693af166ebe4710ab55db20e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/40/#00-status) SEC content: no ##### [840-40-00-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:55.811Z to 2026-09-10T01:53:55.811Z Record version: sha256:7da62be151bcb3ff6f5ab8452d9b2878a04791e9bff6e8413656358e1537fb23 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
840-40-55-82 through 55-84
AmendedAccounting Standards Update No. 2012-0410/01/2012
Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:2f285b31b5c19a4c5a96521ec4fdff1681847c33f29950d2a9ed662b373ea1dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/40/#05-overview-and-background) SEC content: no ##### [840-40-05-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:49b2e839c1bf4e7427bcd8b3176f835694a62603cdff8dcbb1cf5b036f802f76 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:4d0968ea6c5da523cb94014f67fe75250528e89ecf4f2735098c3ded98a0632c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:21ccab6f4e1a0731cfee2e202002c3a19c895e4a3a3fa4253e83dcada84d812e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:42075060563583606e91759846b08b7980e8f336e0c3cc560d324f8e616a9d6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-05-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:686c616416c026f679b67322251bdaa44c8be2f83b01a93b508a503fb8db6ed2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:4d89791a190c1fdd07022d5f8b194fb8337ffb6ddd8ab551da458815cafe6795 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ### Lessees ##### [840-40-05-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:a6d3ae075e0cc5845b7e78c1088e9fd65e5cea940c729b299aaed028902fa53e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-40-05-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:271ec18c1ca424f4fdf78b3d10d5f11d582af4b99ffe84b9363589d828236047 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Real Estate ##### [840-40-05-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:8686addc67033fb9b420e33fd4544899c655e78fc59b6c851830c83519e10136 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:b28c6f6a4d1326eb0319488f936f2e0a596b34443fff1a32590d6ad8b3e019a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-05-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-05-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:53:58.924Z to 2026-09-10T01:53:58.924Z Record version: sha256:2d6021b338de653317608ad43438460ab02847bc2ad1254f9f0c7b0a25b547f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:e108eaae2138466427ea12137615a81205a7c6fb3c66d3e6d40430fa2b58c38e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/40/#15-scope-and-scope-exceptions) SEC content: no ##### [840-40-15-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:9333c6536ac5387cb23a00122304d9927fdcf763c14b87d6b32c17052871ba70 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:3b2c34161c44bc07156a19e65ad6e5fa4977fbe80f7e71fddd55527a1855e391 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-40-15-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:a25d2e8b0389c9f103f2cf7ead05c407766f361ce945f1e7b3d4cdd29d50ab4b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:71fa7f65c434ba5471b0e01287892f1b27f71466028c62eba48bdcf417b74804 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:d10ba616e7109067f12324a46dd1ff772f587db6c1b9062a7b9aba8b2f3f4224 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:b3a5ee725e0407b448840399de7cf79193667064e9c60645dc82b499c000fac4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessors ##### [840-40-15-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:0de99f85bdfa5d6b8a39e5dad70faf1eb321b4b45f7d0ca6681eacd144d0a6f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Real Estate ##### [840-40-15-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:4e70a03bf42d0db5464a12f305ae96b513948f1acd204e56623a17c8de40c9d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:ad607b6bb300fc48843bd09c1cbe442111adddda3c3eeb8731336d2f7e8fff6e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-15-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-15-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:01.728Z to 2026-09-10T01:54:01.728Z Record version: sha256:ed3293408715d7eacf1935363cf5221b47a16bace78c6acf1cd0edc9d2b2a7a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:c3b4e5278773a491f244021a7ed6296d7b1d9dd00eebd8e312e95be9105e7e2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/40/#25-recognition) SEC content: no ##### [840-40-25-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:cfbd2551a07a994585756df9250ac78994f9627066214b33bde34b317950415f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Lessees ##### [840-40-25-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:28189dfe4aa959238347e52b4b78f4964528193639f7dc2eb05c85ced1fb0c37 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:9b4e73f7e36b2447aab3cacb057601773705f26eacf7970372d1ffa3aed16787 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:e8462559eaddbfa680ae840597b590cb1481f54faf9fd9caf562614717625274 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:1ebfd99fc2be73ba614055fdb12fd362caa58785e50b1cf50891836cd164f964 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:4bd3672ebd159c0928bdb5540972ed9257da2880f8aee98cd7b3142ecacbe6ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-25-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:7c63e2724f2f9d90868457e142d2ec9e6c714ae997b2c09356853e139c2b6161 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ### Lessors ##### [840-40-25-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:c757af2df04e947aaa4ac356af02f1cc6ab2d1e4bcef48e84694c4471416e9bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Real Estate ##### [840-40-25-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:3e6ad6ba0363dce6db8497618f33f489bdb25cac58313507b2c69ef8a45b3961 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:87fffd0002f5ba6af6a16f2a135553942cb8bfb94e0725041a7ef0ee33a5673d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:b1d532982feac3f3210d558a96ccc0919b6f0ccc41321167b47e96ea9c8806a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-12](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:7ed08facba829199ca26716a53b0e61b3ed5a5a0480f94acb15d8913c6aa9e5a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-13](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:b93ffa32eed3115f5a410de6319c789a6d857d97f3146629b60c3152ab726242 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-14](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:fd451239484bb89ae65b873a88786543408bfe08666f86c777f65b1110cac9f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-15](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:602db5a34927c8ba87d4af1eb6c89d6fa3fa069ee9a562d198bef7298ffee208 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-16](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:9cf141cf56da698f70ea8b61940293ee147a30d5db3d1f6b0db29dd231903b8f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-17](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:32f8f79cd9a0c42176571cfbc57077daf4e40621e9bcae2841838e64d5737180 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-25-18](https://asc.understandingaccounting.org/asc/840/40/#840-40-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:06.824Z to 2026-09-10T01:54:06.824Z Record version: sha256:4eac9569dfd79a138dda02ae53e0c35473363f738d1c99cf495d2ec1740eae99 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:b1629961089a81f10155997b73e84fc1c738d5e35f76779c9d3a8c373121a6f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/840/40/#30-initial-measurement) SEC content: no ### Lessees ##### [840-40-30-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:62d90af6839248183008cc9a9b000de033904f71dc4b38e81056e46787b9f315 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-30-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:a7730fddf8ca1359c5dd73685d5703332b2007006016803bf0baeff06765767a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-30-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:5532e6e166343bd89a42f61e5f5fbde1deac311577361b41eb015087710bff71 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-30-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:a04f2e21996f724a37189835a3430e6ab6734868a74ed97b77105af3596c9afe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [840-40-30-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:9616e9cb36b5c71f9c56123e6386812f67a1f18e204679ddafb1d2bc6987425e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-30-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:09.152Z to 2026-09-10T01:54:09.152Z Record version: sha256:fb53538d52cb8080953c8b9362594faa6d81821235c9e91bee37c7b62cbc22a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:c289f0e14f0000b6e906e20cd29c6531e3bcae1e4be42a9b648926ac0736716a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/40/#35-subsequent-measurement) SEC content: no ### Lessees ##### [840-40-35-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:41c86aa47335f7dc6f347c0c18e25f013054c251e977f3034aec709c4ddd9a5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-35-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:69482338d9f84b8d2be046d61c2baf92b3f21b49003b5c1ca301cc617c959ec2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-35-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:321e30a3b89ffd65a993192840f53244bc8dd4b4ad901924b3b24b816ecc335a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-35-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:12.402Z to 2026-09-10T01:54:12.402Z Record version: sha256:05d6546d2cf3832a11b918a2c3770ee0e77d74966a5dd0ce2de4d81646a44827 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:baa998b4cb0624cb6c1baec4fd7c1a4f50f3b1426c7077ee82c87130e4177cad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/840/40/#50-disclosure) SEC content: no ### Lessees ##### [840-40-50-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:c77e7be9c58855c2e00fc9aa9136fae76d1e23c600c622106d2eae7ec5187b56 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Real Estate ##### [840-40-50-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:14.499Z to 2026-09-10T01:54:14.499Z Record version: sha256:fccf29d1b1896b2aef112b2947c6934046a0b51b6a2553e08faeaa20c9202b6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:44a38fb6204507bf32a5b8a378bc87ef3c6234bda1c66f9e1b1a57d939ec9f66 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/40/#55-implementation-guidance-and-illustrations) SEC content: no ### Lessees ##### [840-40-55-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2b1555f571f933e5e34e6231ab97716e85bbaca64b7c34151fd903317ba5b6c4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:22cfe7c3056aa0f22941d7ef3c32db0f47f8ddf77887f4444f355a84b341f944 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1953fb0124fc60fdcb11048b9a19195eef94d1e374c0d89bf79bb855d414de2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-4](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:f099113d3cc21e628d754f3eac2131e27f268bab724cad5ad0a32999fe4319ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-5](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fbc45c103834769b18d2543b6710434de39f1dae6878d22428b1698387cc4520 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-6](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:6be6c74d2a62235d961e6b8f30473490887fe4f996a0c2d76dcbe5a61bc86bc8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-7](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3d5b9dbbf5efc980b2b0aac9e825090a2bf4271a62818c2ed0d5a13378ec09b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-8](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:74d41b48394f388af061f4030bc1dabfc25656d9f1d5313724cb241513513e5c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-9](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c1b5b8aa030b70e5535c5af4ad4d459a377261313a118e37a160ccb2b3ec4dc2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-10](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:27f6c5a8a8aa2b51a6ddeef3e48b30d5537a0f2aff59be9964a9088e44135374 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-11](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2323ae877341d038838051c7c45bbe173fb6e5060c2833ec9746fbdf5790e38c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-12](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:be826ef0fe7a1fed3f9088d71ca84648a12facbc576be5add70cca2aaa3e33c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-13](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ecac739f3a075051ea24703b67e234b8ba34d624a1d51084f546ed93bf589a87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-14](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8b66249b018d6aee3d0327aa8a9636c26b1b4b83a55fcbd7071f1e5fb6683649 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-15](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:08b2036d161c9b98b8c2f560df9fe163501972b06b3bd2b7a5478a7cca3c9343 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-16](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a62489d1d3601e25fa97c858a176034331692dafb88383c6b75f3c5fc23156f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-17](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b1e220eb5b76a9244e0e69a41b294d4cbc4e41d92c11af72247211e86288ce08 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-18](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8515aab0c45c4a5fc69b384910b59491c1346c4a63030a0b0274a534765c1b4e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-19](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8cf5751425702481073db2e6dc1010c949abe1f61b7915ac772b8483fc2306d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-20](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fb4476f46dd90f8af75f5726f1dcd2dcbc8cc87021c8b6717cace5bcb54cb374 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-21](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3db44da4a02a021c68d0eda2c8fcf2a8c3abd1982f5e5120c24cbb19b846e5d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-22](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:027f4085f5ef63b73507f30606b58f6c44fea8b50ce960c9c5d20e559a32d812 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-23](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:daec6d96d640ad714de5b7ee019603d7292ff919914a45c589637f64d3a3f975 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-24](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:764330c4841602c31d11ee42a15f2a46e12d7deba861a6eff71d74b4b3d51ebb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-25](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:073df9c3c8584d1cb453c7f76e5f6ee185a8b31ba42ae624f221ca9b75e5cca7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-26](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:8ec347a6635798b24a13fc36d011fbb0adb6d32ab05d07e82108f294d4abc268 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-27](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:28c46a65210fc81f36f1b43d3b4e4c52d3718ad1b2ab6f906c28d79b2b7568e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-28](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a8bdb1c4e41fc3622f1642f33e0bfa7b05257ce63f10abe5a5a5d27c84e253a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-29](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e87ce0d96cb5a6e43fd189c0995b09cf5ec52e96eb6decc00303c2f3ffa1d52b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-30](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:4a248101a11a9903f641bbd446a5a60558fa0231717b9a48dbd5c604fa6aaed4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-31](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ab12fa4d96349cb91d8d04731b87ea97ddf37c7a06d1b269b5cd310a1c8b8082 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-32](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c8b2a939f4bfc7db9cc8e1072f3e804874656980c53aa59ae96a905da7bdab57 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-33](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a5fb35b231b4bd06b7673e72cee3c3ebb867e5e044f0e1fb7de14f43ae2fb3b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-34](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:75af58593cd682149ac48f2b0e3a5d6fec7a27e04586ceec9364b5b1dacedc19 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-35](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a5f007d1bb9cf1192305c4a277633da0127bad1a84b32586ac9c14a1b743f36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-36](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ab88f71f366cd9b570540a848a18364faac49fa2f842b256714867d1cbf927bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-37](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1f2b71847972881409af070e9dfe8148d243bbbb20579dc710e9b346e3de9d27 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-38](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a8fa2e60cf56b72157a6f505a4f1f6349107052c8193f4100831e05dcd10e90f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-39](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2e96b4dceb5bb76eafd054cf8687fa011b3bca3ed21bc110839cc34280a7e355 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-40](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e7e134b96886b02ce96bfb739d58b168944769ee002a0d6fe0fbde4c5ce35bb7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-41](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c8397862dc92de5d8be82a68989a45c405c89bb7aca65e1acee74eadcfa7432d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-42](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:0ad8e67fa8f4d81f1eb43cab32b36a3626ca15b8585434f75e479c5703ebc730 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-43](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:05e05f5e89762cffd6c6447533804a0d7af2267a8db5a71ae3f3bf4c9cf0270b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-44](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:fd36d01c56c825e1d40503a30e15b5eef6a2f82c986987d9c46e05f542d7171e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-45](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7256e5945b943a947375611b9fd3fac48f625cee22a6b54c9a2b7adf566ac47e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-46](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c0a7bb3f7d5ab1bf23cd468618448d4502c22cade63ab7251770a44207774e29 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-47](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e415faca5e0601ea3eeaf4ecdebc8e0a50b4b124b878f8834a1a178843a0420f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-48](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a6faf454ce8ec7e3b7d40c8f4b1b0ddf52dcc3269fa5865d67542192780a7ffc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-49](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:da777784d145a016f7ae3a9cbd9bdac308e06aae9ed6a685d734da0a9c0a5f0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-50](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:5f60e8a8716aacc3384dcd2d59507a3f0a94ccbcfca8ae9541cb98c1bc27ef17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-51](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:110c8e61918b862743dcdb1a2cede0b5b54ff9ad2fff7c24c45572cc6b0135a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-52](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7615835ee27e3fed5e11051f6a5504632d9fd88c7760158119f497cc74d88460 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-53](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3f8a618dd84d71909a9514779a34dcc610e33437ecc9db4df6501b409fd1c792 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-54](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:d4b29a306567eef9c1e9cb0142db1b3eec2a765b1f53777516c2a63da76ba5db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-55](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:dcf792a3f3d3bca4e1ba369c4baa484da045589a7e47f05e602709d7096ff224 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-56](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:eb6367e919c83f47127dbf8ff310f2ff7cdcc6764b9805a9ef6b802455325812 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-57](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3f6589dcb68610fb2c7fda6f36567abe5d7cad4bb08e906aeac4ae86e62f138a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-58](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:403eb3363f960a4b80a28f70694afb520f541422e125e69631de9b6aeb584679 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-59](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:82e284958569ccc0b3335092d49066a10cce84d5250586b95fefc295dac4e695 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-60](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:58966c1706a9caa6afa53b653004a7a964dbd5edd34d5f9f2e6fd78ab0176d87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-61](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:85f5fbef3d21793ed61888589bf9101079edbd8a30142125fdee236767e311d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-62](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:138baaadba9d68605f9a00479efc2263499728f7cf2f0329e4e0fa8e3be3d680 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-63](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b9db0ef37eedafb7bcab8b7ff97e0bad6412b6e14db3c84cd02285babdc21297 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-64](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:ce6ef60f7a45e0fc1ec09045cd2ba399b1bb54dbfe47c5b5c9858900d7984320 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-65](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:824060497a2c9a1a087fdf7d3d13d7bd4aedd31cc3d1806203769a9d8c9f8071 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-66](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:63b4c95f5bd18b96cfc2344d695718f393dec395775d636f46944924411ab6f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-67](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:093d74648fa4c4b4bbacbd9c5288615f26f756b0f40f07de1afcc269935a0471 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-68](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:a060e917ef9f6d0055281455f6f150759d6c466253111a94826c0366d6e669f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-69](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:25fd66894484c9e6013d1431a5de909ed81ea5836e4f34e0b3da0f063a0a02fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-70](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:49924b9b324f7dd737946bc4fbb9beeedc0c7bb47f1a624063d45145f63cd79b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-71](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:da1832054cf9d9e0b384675a46631ed3e399d93c63facecc93285bff5845d48a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-72](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:02678148d999e58e51356ebf5c27b560fbf84562322d13942543f389663c0b9e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-73](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:e077bb5636950ed5d6c936de9b6799498daef7e7b7058de33d55ae7c0f4f6b3e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-74](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:01c9db5ba95aa078313a2487e4b98356340c0d01f64824ae8714721fe1ff4fe4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-75](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2d9adc09a1d3833be15245c3727e2101c9670fe00f6ff3ed8230f7f9f89cc93d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-76](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:659b9ac487a3de0a062edf366ed3b452e9a00d9d05242450bf52573a027f75c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-77](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:7e47b72b5f344a5b3e3d4828e90ccdc930739b65e1fc080c6c109b1aa97d489b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-78](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-78) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9a507e1453d8386b9eb4debf8fda08a57f28d6f8acb43240aa97ff325d59c217 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-79](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-79) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:14115177fb56eed06af1f01db591e3e8b3b8c124d6323ad59aadfc5a3cfe70b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-80](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-80) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:01df954c2836b01c8484e99055f1f5184b74a7d2627525fb0932ea90f4fac4b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-81](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-81) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:3e3f576710a04379856a30df1bad46e6beae5a19817c1e04e576613960c947e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-82](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-82) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:d99f4a67d844967431a17e7ca139512223bc0acd4ad3f5d9bdcc4d9257858a91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-83](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-83) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:6f45ae599eaf58c9574a444929061cb4a33e09d3bca2d028fa12cd15c0510793 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-84](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-84) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:1b98ab667ffb27b995e205e7cf52e1cf696d0c0558c6a8ab58748d7358a3c2fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-85](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-85) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:2d98a2f891b5e8f750010dd389eb81da237478cb5a8a4dfdc7a2c519e0991681 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-86](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-86) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:32e4ceb8d511ae3dcf7cd90ed2e40bc7f1318a97f3e2eec3a6db2142cf7d0a3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-87](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-87) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:9d527f0289bb8f181d0104a9d9d4065545261026e6547b9b177a3143de684bb4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-88](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-88) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:f756681579e6e2735c8580b100e7d879a4e095e4dd9b6b2d5d64f2cc300454a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-89](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-89) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:139242ed30093f5418af4715f3d27a9b2cd49477eda975f971f8b49b839318f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-90](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-90) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:c5b8581d90929235389500e3e2c13dceff8c6d77888ba0c81e0a11bd5ee13111 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-91](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-91) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b06fb838cbabac1e3570f86764f84e5eca6b6c67ade27dac47d36269f505d054 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-92](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-92) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:b16d38a458d58c1a83ca42fd85bd24335ade54dc9660da9219a7540b55c79b95 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-93](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-93) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:bdf49b7ac1ee2faf9820a6dcda3571b81ea6fd6a04a8358c2f938b6f7cfd0022 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-40-55-94](https://asc.understandingaccounting.org/asc/840/40/#840-40-55-94) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:16.549Z to 2026-09-10T01:54:16.549Z Record version: sha256:66e382c167793fb0a19eb90bf54de37ec05793218a9c8d6c8050ef80a0efa86e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:20.965Z to 2026-09-10T01:54:20.965Z Record version: sha256:8ed9191522e0673e6e891417d37aea5977d1f7ac83d6c7b9a0d441c0c0cd9f61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-00-status) SEC content: yes ##### [840-40-S00-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:20.965Z to 2026-09-10T01:54:20.965Z Record version: sha256:01f07f023ae3da9c23b81313438a652e56905bcb3bde76cc1deacb408742ec0b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionCodification UpdateDate
840-40-S55-1 through S55-3
SupersededAccounting Standards Update No. 2017-1309/29/2017
840-40-S99-1 through S99-3
SupersededAccounting Standards Update No. 2017-1309/29/2017
Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:701c85a304dccdada8b1495196bcace9fae42189bbd43670d8d8e2627f96b3ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-S55: SEC 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-55-implementation-guidance-and-illustrations) SEC content: yes ##### [840-40-S55-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:bafdf4d29f70f1f13c7e4426570ee3bf531e91f677b22bc67dfa473858257eb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S55-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:f8ed54b4feb2bad8293f1be978695a3828add09b0e09f32eb14268b34c007be3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S55-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-S55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:27.284Z to 2026-09-10T01:54:27.284Z Record version: sha256:544294dc543d1064d378bdf36e6b1acfcb9e8ef2d656528be7a7d1c6a59ebd43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:357bbe6254a54312c4d9a7b7c48fa0078edb0ff0a247b674325d205ed31c2a09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-40-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/840/40/#sec-99-sec-materials) SEC content: yes ##### [840-40-S99-1](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:e0fd960aa39e08b67298558014bc399efa8b64ba2d43ca2f33b3e06d7f1a4ec4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S99-2](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:96de2833cbba7e932bbe77b345ab52145d3f2ef6dfa4f7a2cd574ff3553f0147 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) ##### [840-40-S99-3](https://asc.understandingaccounting.org/asc/840/40/#840-40-S99-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:30.575Z to 2026-09-10T01:54:30.575Z Record version: sha256:4d40f4f3e64f85220b91b653a92b18ebfaeeb366348a052c93db4dafa6bf9e50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/) Source downloaded (UTC): 2026-09-10T01:54:34.340Z to 2026-09-10T01:54:46.899Z Record version: sha256:2043a96ee97303e3a90c704f4547aa42d03de8984333f7189f86eaf2d7f21e33 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-958: Leases — Not-for-Profit Entities ### Machine-generated study aids ```json { "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.", "key_points": [ "All content of this subtopic—overview (840-958-05-1), scope (840-958-15-1), and implementation guidance (840-958-55-1 through 55-4)—was superseded by Accounting Standards Update No. 2016-02.", "Because no paragraphs remain in force, ASC 840-958 imposes no current recognition, measurement, presentation, or disclosure requirements.", "ASU 2016-02 replaced ASC 840 with ASC 842, which governs lease accounting for not-for-profit entities going forward.", "The subtopic is retained in the Codification only as a shell showing superseded paragraph numbers, useful for tracing historical guidance and comparative-period reporting under legacy GAAP." ], "categories": [ "Leases", "Not-for-profit", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Don't cite ASC 840-958 as live authority—ASU 2016-02 superseded all of it; NFP lease questions are answered under ASC 842. The common mistake is assuming an empty Codification subtopic still contains special NFP lease rules.", "related_topics": [ "842", "840", "958", "842-20", "842-30" ], "key_concepts": [ "superseded guidance", "not-for-profit entities", "lease accounting", "legacy leases model", "transition to asc 842", "codification shell subtopic" ] } ``` Source downloaded (UTC): 2026-09-10T01:54:34.340Z to 2026-09-10T01:54:34.340Z Record version: sha256:6e019f8634783715eea6c46eefd2d8c89e6113f393a4045159da7ac556433154 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-958-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/958/#00-status) SEC content: no ##### [840-958-00-1](https://asc.understandingaccounting.org/asc/840/958/#840-958-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:34.340Z to 2026-09-10T01:54:34.340Z Record version: sha256:21211b8916f7820d6b9235b9588c5cb4e528c4b4a517d7e829833c7ac2bfd3c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
958-840-15-1SupersededAccounting Standards Update No. 2016-0202/25/2016
958-840-55-1 through 55-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
Source downloaded (UTC): 2026-09-10T01:54:37.993Z to 2026-09-10T01:54:37.993Z Record version: sha256:7bab7ffad5f5085f4f4f1f7e517e367035e844e1d7b4ca8095f99bb9b3e0570f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-958-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/958/#05-overview-and-background) SEC content: no ##### [840-958-05-1](https://asc.understandingaccounting.org/asc/840/958/#840-958-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:37.993Z to 2026-09-10T01:54:37.993Z Record version: sha256:f18abaf4167994a6315de32f5aacd0db0ec4957b9c7a7b250c0e8521a828c4c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:41.215Z to 2026-09-10T01:54:41.215Z Record version: sha256:b1d44703ff00cce9e311b8d2fa1a86414a1ea2f87fac1938da1c169b99f54243 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-958-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/958/#15-scope-and-scope-exceptions) SEC content: no ##### [840-958-15-1](https://asc.understandingaccounting.org/asc/840/958/#840-958-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:41.215Z to 2026-09-10T01:54:41.215Z Record version: sha256:7ba5d3e3af28de097dcf7e3deb38d071c60571d9ab5be0ab0b0fabd49f3a4d52 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:46.899Z to 2026-09-10T01:54:46.899Z Record version: sha256:32082e57f5b6ed01b114d87eabad7cd3191d3816e65bca95b698751e2deadac4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-958-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/958/#55-implementation-guidance-and-illustrations) SEC content: no ##### [840-958-55-1](https://asc.understandingaccounting.org/asc/840/958/#840-958-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:46.899Z to 2026-09-10T01:54:46.899Z Record version: sha256:53bd632b403279e631c6d8f0bd4ac1b8307575c4b9af7a237ca937be8465c33b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-958-55-2](https://asc.understandingaccounting.org/asc/840/958/#840-958-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:46.899Z to 2026-09-10T01:54:46.899Z Record version: sha256:2ed6d3e8c16d1ebe1a3b106d3e673e39b1b04982846ecbf17771bbc057fa2d19 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-958-55-3](https://asc.understandingaccounting.org/asc/840/958/#840-958-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:46.899Z to 2026-09-10T01:54:46.899Z Record version: sha256:ccd5d5fdb703a57354ebd9910736608d0c5fac38fc6c8ad9f5b5e2ee535484fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-958-55-4](https://asc.understandingaccounting.org/asc/840/958/#840-958-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:46.899Z to 2026-09-10T01:54:46.899Z Record version: sha256:a1357994a64c33f85b52148915d8dd1757c3412e0146bab4927595662dcbe3bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:50.132Z to 2026-09-10T01:55:00.701Z Record version: sha256:ceb475bc5bc9658cc3cb2128ff342d6b6dfca705d9f1b80df712779515be2e24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-974: Leases — Real Estate—Real Estate Investment Trusts ### Machine-generated study aids ```json { "summary": "This subtopic previously provided lease guidance specific to real estate investment trusts (REITs) within the legacy leases topic (ASC 840). All of its content — the overview (05-1), scope (15-1), and recognition (25-1) paragraphs — was superseded by ASU 2016-02, which replaced ASC 840 with ASC 842. There is accordingly no substantive guidance remaining here.", "key_points": [ "Every paragraph in this subtopic (840-974-05-1, 840-974-15-1, and 840-974-25-1) is marked 'Paragraph superseded by Accounting Standards Update No. 2016-02.'", "ASU 2016-02 (Leases) superseded ASC 840 in its entirety, including this REIT-specific lease guidance, and replaced it with ASC 842.", "Because no operative text remains, a REIT accounts for leases under ASC 842, with real-estate-specific considerations addressed in ASC 970 and 974 as applicable.", "The subtopic is retained in the Codification only as a historical shell; it may still be relevant when analyzing pre-adoption financial statements or transition disclosures." ], "categories": [ "Leases", "Industry-specific", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Don't hunt for a special REIT lease rule here — the whole subtopic is superseded, and current REIT lease questions are answered by ASC 842. The common misunderstanding is assuming a superseded subtopic still carries industry-specific exceptions; it does not, though it can matter for comparative pre-adoption periods.", "related_topics": [ "842", "840", "974", "970", "842-10" ], "key_concepts": [ "superseded guidance", "real estate investment trust", "legacy lease accounting", "leases transition", "codification shell subtopic" ] } ``` Source downloaded (UTC): 2026-09-10T01:54:50.132Z to 2026-09-10T01:54:50.132Z Record version: sha256:5a5126905f0fe1a53f6c90837b071684ed37be31ee8d88b61fdf21bffab7deaa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-974-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/974/#00-status) SEC content: no ##### [840-974-00-1](https://asc.understandingaccounting.org/asc/840/974/#840-974-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:50.132Z to 2026-09-10T01:54:50.132Z Record version: sha256:c94891f63ec06a6c4c94e44d049973f8a8d9744895791cadc2b08c6e2aa2773c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Real Estate Investment TrustSupersededAccounting Standards Update No. 2016-0202/25/2016
Service CorporationSupersededAccounting Standards Update No. 2016-0202/25/2016
974-840-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
974-840-15-1SupersededAccounting Standards Update No. 2016-0202/25/2016
974-840-25-1SupersededAccounting Standards Update No. 2016-0202/25/2016
Source downloaded (UTC): 2026-09-10T01:54:52.716Z to 2026-09-10T01:54:52.716Z Record version: sha256:dd72477f8b947e784370f06da8e7372d8376dc1e1093c7f9b651fbd72bf4fcdc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-974-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/974/#05-overview-and-background) SEC content: no ##### [840-974-05-1](https://asc.understandingaccounting.org/asc/840/974/#840-974-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:52.716Z to 2026-09-10T01:54:52.716Z Record version: sha256:a3ad65625d85a9e0e0b44ebb5938f61123481976de91a519a5c0317ecc557f73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:54:55.948Z to 2026-09-10T01:54:55.948Z Record version: sha256:ef22e29ade7cd06f1c432873f175e630e76f87ccd2dc09f8f84f3a30a16fc700 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-974-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/974/#15-scope-and-scope-exceptions) SEC content: no ##### [840-974-15-1](https://asc.understandingaccounting.org/asc/840/974/#840-974-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:54:55.948Z to 2026-09-10T01:54:55.948Z Record version: sha256:e697f660ef00f13f7c5b999662df6251eb627e8286f1613f8ec0efc500e8de49 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:00.701Z to 2026-09-10T01:55:00.701Z Record version: sha256:d927d05b11ce4a21b30f5e5d7156e6da872b1396313ff119499634c395d52158 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-974-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/974/#25-recognition) SEC content: no ##### [840-974-25-1](https://asc.understandingaccounting.org/asc/840/974/#840-974-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:00.701Z to 2026-09-10T01:55:00.701Z Record version: sha256:1d91b0c8249f50045c803343eef4a14cf844a096fde5c33a477165d02695b253 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:04.614Z to 2026-09-10T01:55:15.312Z Record version: sha256:c5fcec325466c9b0d1d51c971163631087c425d855e3de81fc79f11fc77b7c2c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-978: Leases — Real Estate—Time-Sharing Activities ### Machine-generated study aids ```json { "summary": "ASC 840-978 was the intersection subtopic applying the old lease accounting model (Topic 840) to real estate time-sharing activities (Topic 978). 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. The common mistake is citing 840-978 as live authority for time-share leasing; go to Topic 842 for the lease model and Topic 978/606 for time-share revenue.", "related_topics": [ "842", "978", "840", "606", "970" ], "key_concepts": [ "superseded guidance", "time-sharing activities", "lease classification", "real estate leases", "codification intersection subtopic", "transition to topic 842" ] } ``` Source downloaded (UTC): 2026-09-10T01:55:04.614Z to 2026-09-10T01:55:04.614Z Record version: sha256:6a1b28d6eae542e7d07785bd7c66f4cab776c482af376bb984c481c8561e6b42 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-978-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/978/#00-status) SEC content: no ##### [840-978-00-1](https://asc.understandingaccounting.org/asc/840/978/#840-978-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:04.614Z to 2026-09-10T01:55:04.614Z Record version: sha256:bbba22973d4fa324a1beef52c77be82062322136d22f4de25de72cf8be618c87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Contract-for-DeedSupersededAccounting Standards Update No. 2016-0202/25/2016
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
978-840-15-1SupersededAccounting Standards Update No. 2016-0202/25/2016
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
Source downloaded (UTC): 2026-09-10T01:55:07.703Z to 2026-09-10T01:55:07.703Z Record version: sha256:49ccd8d6ad9d396f4ba439af9f6093f735dde61b5b93ce9acc5f340472768f2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-978-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/978/#05-overview-and-background) SEC content: no ##### [840-978-05-1](https://asc.understandingaccounting.org/asc/840/978/#840-978-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:07.703Z to 2026-09-10T01:55:07.703Z Record version: sha256:31b0e9a5664439e36f8596edb534dd4be80b7ccdf15e5f0c589134836de6c340 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:09.619Z to 2026-09-10T01:55:09.619Z Record version: sha256:10628f5ac9cb3768a30b21f57ffedee7ecc31f4c4088fe6f52e42ec71a86ce32 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-978-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/978/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [840-978-15-1](https://asc.understandingaccounting.org/asc/840/978/#840-978-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:09.619Z to 2026-09-10T01:55:09.619Z Record version: sha256:4f76f5b22c6d9bde6941447962599dbf8648e5182f3e14b6c27a7144018fd777 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:15.312Z to 2026-09-10T01:55:15.312Z Record version: sha256:0e73b76526793c7ce43130bc4427ddf6508e359183e4ed023029b6060dd1c094 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-978-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/978/#25-recognition) SEC content: no ##### [840-978-25-1](https://asc.understandingaccounting.org/asc/840/978/#840-978-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:15.312Z to 2026-09-10T01:55:15.312Z Record version: sha256:f8cd973b70bdce54ece1cb4fe262f74c148d5862f4d4b41ce5aaf681ce43c217 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-978-25-2](https://asc.understandingaccounting.org/asc/840/978/#840-978-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:15.312Z to 2026-09-10T01:55:15.312Z Record version: sha256:9995c7310ea7fae74157a18653af39044c20bd0cb0608318e4cb59d688a9f7ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:18.640Z to 2026-09-10T01:55:41.940Z Record version: sha256:f8f90b0ad83536b8101a344311a42980cd04afbc691d679e67e7fcacddd1b494 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980: Leases — Regulated Operations ### Machine-generated study aids ```json { "summary": "This subtopic formerly provided lease guidance specific to regulated operations (rate-regulated utilities) under the old lease model in ASC 840 — for example, how capital lease accounting interacted with regulator-prescribed rate-making treatment. 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 transition" ] } ``` Source downloaded (UTC): 2026-09-10T01:55:18.640Z to 2026-09-10T01:55:18.640Z Record version: sha256:d3d4f327b61fb306fb65edeee03b392feda376f29fde21d6134b20844d2bef64 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/840/980/#00-status) SEC content: no ##### [840-980-00-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:18.640Z to 2026-09-10T01:55:18.640Z Record version: sha256:6769607a6be9791d4b229b28dc35683d21f3e1e4aaff88711c78120376da9820 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Allowable CostsSupersededAccounting Standards Update No. 2016-0202/25/2016
Phase-In PlanSupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-15-1SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-25-1 through 25-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-35-1SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-35-2SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-45-1 through 45-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
980-840-55-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
980-840-55-1SupersededAccounting Standards Update No. 2016-0202/25/2016
Source downloaded (UTC): 2026-09-10T01:55:21.818Z to 2026-09-10T01:55:21.818Z Record version: sha256:4a2837c3ea67a73e1845cb022ef19224d57a273e97cc6c0190f0b6094431c1a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/840/980/#05-overview-and-background) SEC content: no ##### [840-980-05-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:21.818Z to 2026-09-10T01:55:21.818Z Record version: sha256:b76a4ba7b2a45f3b1ac7d66b9140b0a2aac5fee6b8dc40f46802203dbeb3cab1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:23.495Z to 2026-09-10T01:55:23.495Z Record version: sha256:98a7ea97fdcb3b8058f2e7df38820ca48a4b7885889a3d7fc097cdebc2220e4b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/840/980/#15-scope-and-scope-exceptions) SEC content: no ##### [840-980-15-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:23.495Z to 2026-09-10T01:55:23.495Z Record version: sha256:fef0fb4a76c025afb645af633d5e635436023812ea5f03ca5a2bf78ce844f7f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:30.136Z to 2026-09-10T01:55:30.136Z Record version: sha256:b4d25d76cef85a9df9c85071ddf40feabb77befb40eaa25065c4bacc1af20960 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/840/980/#25-recognition) SEC content: no ##### [840-980-25-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:30.136Z to 2026-09-10T01:55:30.136Z Record version: sha256:85d5879f32d6e1c71396bebe836b1853eadf3cece5113b6a602418a06da089f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:30.136Z to 2026-09-10T01:55:30.136Z Record version: sha256:15d9eba3f39720e3ce626980198030d6183d116c5ad950e3d5890ed5d96ef686 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:30.136Z to 2026-09-10T01:55:30.136Z Record version: sha256:0d432773c2e1c5f8d4426ac717379b2e9ea5833317d4fef2f72a03faf8e3671d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:32.794Z to 2026-09-10T01:55:32.794Z Record version: sha256:21c27fd4115f43c986b9cd9fab31fe4ed795fbc9bdccbc80f1e3353104d3c202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/840/980/#35-subsequent-measurement) SEC content: no ##### [840-980-35-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:32.794Z to 2026-09-10T01:55:32.794Z Record version: sha256:6f5b26097085e92ecc27b5995625d9a29f36ce591229edc7c2050525b1713d60 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-980-35-2](https://asc.understandingaccounting.org/asc/840/980/#840-980-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:32.794Z to 2026-09-10T01:55:32.794Z Record version: sha256:4a563eeab349d0c6442e850b30a1e5b9703177a659ddd0a61ef4494c8b8bc83a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:35.110Z to 2026-09-10T01:55:35.110Z Record version: sha256:f0c8958d5acec9cb366088be6c9c542edf0b923761bb4e82cf67ef5bfe99162f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/840/980/#45-other-presentation-matters) SEC content: no ##### [840-980-45-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:35.110Z to 2026-09-10T01:55:35.110Z Record version: sha256:68c7bf83deef1d319cda26e133598a171fc52f2c386db74649375fd463e68d96 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-980-45-2](https://asc.understandingaccounting.org/asc/840/980/#840-980-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:35.110Z to 2026-09-10T01:55:35.110Z Record version: sha256:2a70fabc92b2cbe0daf05881f1f24f34856dd0fcb8dbd6917fa4dc09e11d4c1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-980-45-3](https://asc.understandingaccounting.org/asc/840/980/#840-980-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:35.110Z to 2026-09-10T01:55:35.110Z Record version: sha256:97ba841a1de5219bf608562c440292690bea6e3452e875d2aa417a34e23eb34e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [840-980-45-4](https://asc.understandingaccounting.org/asc/840/980/#840-980-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:35.110Z to 2026-09-10T01:55:35.110Z Record version: sha256:b5523d0e27d5a4bd99f93fd46294a5d830ac9b213d8249380fd2b9f582ed7c13 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T01:55:38.122Z to 2026-09-10T01:55:38.122Z Record version: sha256:5ecb03fe66a318b67a8502f1888ee5ffeab27d54b4284bdfd615761e0c5b6e58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 840-980-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/840/980/#55-implementation-guidance-and-illustrations) SEC content: no ##### [840-980-55-1](https://asc.understandingaccounting.org/asc/840/980/#840-980-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:55:38.122Z to 2026-09-10T01:55:38.122Z Record version: sha256:947b89c3d33182a461d3c36d11491ade6fcaa0210df591e2e20b856b820ea701 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)