{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/842/50/#sec-35-subsequent-measurement","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":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Effect of a Change in Tax Law or Rates on Leveraged Leases","paragraphs":[{"citation":"842-50-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_E7703633-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/842/50/#842-50-S99-1\" class=\"xref\">842-50-S99-1</a>, SEC Observer Comment: Effect of a Change in Tax Law or Rates on Leverage Leases, for SEC Staff views on the effect of a change in tax law or rate on leveraged leases. </span></span> </div> </div>","snippet":"See paragraph 842-50-S99-1, SEC Observer Comment: Effect of a Change in Tax Law or Rates on Leverage Leases, for SEC Staff views on the effect of a change in tax law or rate on leveraged leases.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e085841c01cec453e96cd150dac3032d84e73f810228f56089f8a659d2f85033","downloaded_from":"2026-09-10T01:58:34.114Z","last_downloaded_at":"2026-09-10T01:58:34.114Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483631","source_sha256":"5a255a7e03a475a21ceeba5a92f96fc50230e42e99a0a650da5dd08c174a66cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd55cbcc92bab5d86d0e6b2d12d94ee27918e7866b73ae59625ecea04ac14b24","downloaded_from":"2026-09-10T01:58:34.114Z","last_downloaded_at":"2026-09-10T01:58:34.114Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483631","source_sha256":"5a255a7e03a475a21ceeba5a92f96fc50230e42e99a0a650da5dd08c174a66cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e61f01ef564f17ce29e496316457618461f7ac695ca0286407adf02cc086562","downloaded_from":"2026-09-10T01:58:34.114Z","last_downloaded_at":"2026-09-10T01:58:34.114Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483631","source_sha256":"5a255a7e03a475a21ceeba5a92f96fc50230e42e99a0a650da5dd08c174a66cf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e61f01ef564f17ce29e496316457618461f7ac695ca0286407adf02cc086562","downloaded_from":"2026-09-10T01:58:34.114Z","last_downloaded_at":"2026-09-10T01:58:34.114Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483631","source_sha256":"5a255a7e03a475a21ceeba5a92f96fc50230e42e99a0a650da5dd08c174a66cf"}}