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FASB Accounting Standards Codification Manual
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842 Leases
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Deloitte's Roadmap: Leases
Chapter 3 — Identifying a Lease
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Deloitte's Roadmap: Leases
Chapter 3 — Identifying a Lease
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Contents
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Chapter 3 — Identifying a Lease
3.1 Introduction
3.2 Definition of a Lease
3.3 Identified Asset
3.4 Right to Control the Use of the Identified Asset
3.5 Period of Use
3.6 Reassessment of Whether a Contract Contains a Lease or Leases
3.7 Codification Examples
3.8 Decision Tree for Identifying a Lease