# ASC 842-50-S35: Leases — Leveraged Lease Arrangements — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/842/50/#sec-35-subsequent-measurement)

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## ASC 842-50-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/842/50/#sec-35-subsequent-measurement)

SEC content: yes

#### Effect of a Change in Tax Law or Rates on Leveraged Leases

##### [842-50-S35-1](https://asc.understandingaccounting.org/asc/842/50/#842-50-S35-1)

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See paragraph [842-50-S99-1](https://asc.understandingaccounting.org/asc/842/50/#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.