Deloitte
Accounting Research Tool
...
Chapter 5 — Commencement Date, Lease Term, and Purchase Options

5.3 Purchase Options

5.3 Purchase Options

ASC 842-10
30-3 At the commencement date, an entity shall assess an option to purchase the underlying asset on the same basis as an option to extend or not to terminate a lease, as described in paragraph 842-10-30-2.