{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/842/50/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"842","topic_title":"Leases","subtopic":"842-50","subtopic_title":"Leveraged Lease Arrangements","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"842-50-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL113985846-223752\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/842/50/#842-50-S35-1\" class=\"xref\">842-50-S35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/842/50/#842-50-S99-1\" class=\"xref\">842-50-S99-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n842-50-S35-1 | Added | Accounting Standards Update No. 2017-13 | 09/29/2017 |\n842-50-S99…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a236ffb9a07df26b1fea09149fefbb24375e9b0edc996d2ac68fe6ad73c71ea2","downloaded_from":"2026-09-10T01:58:31.075Z","last_downloaded_at":"2026-09-10T01:58:31.075Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483637","source_sha256":"8d8beb84e803d1626e7c00b42e79b256f75802a3b8b4dcd3c876eea2abf68de4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04eafd5d6904896ef0b69d32d1a6c729f4f5a1973b81912ebfe720fdbb62c057","downloaded_from":"2026-09-10T01:58:31.075Z","last_downloaded_at":"2026-09-10T01:58:31.075Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483637","source_sha256":"8d8beb84e803d1626e7c00b42e79b256f75802a3b8b4dcd3c876eea2abf68de4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:305fac1c53f6557e259128613db46c23511be19fa8a476cc7a53fdc8ccd2dc86","downloaded_from":"2026-09-10T01:58:31.075Z","last_downloaded_at":"2026-09-10T01:58:31.075Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483637","source_sha256":"8d8beb84e803d1626e7c00b42e79b256f75802a3b8b4dcd3c876eea2abf68de4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:305fac1c53f6557e259128613db46c23511be19fa8a476cc7a53fdc8ccd2dc86","downloaded_from":"2026-09-10T01:58:31.075Z","last_downloaded_at":"2026-09-10T01:58:31.075Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483637","source_sha256":"8d8beb84e803d1626e7c00b42e79b256f75802a3b8b4dcd3c876eea2abf68de4"}}