Deloitte
Accounting Research Tool
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Chapter 6 — Lease Payments

6.8 Costs Imposed to Dismantle and Remove an Underlying Asset at End of Lease Term

6.8 Costs Imposed to Dismantle and Remove an Underlying Asset at End of Lease Term

ASC 842-10
55-37 . . . In contrast, costs to dismantle and remove an underlying asset at the end of the lease term that are imposed by the lease agreement generally would be considered lease payments or variable lease payments.