Deloitte
Accounting Research Tool
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Chapter 8 — Lessee Accounting

8.1 Overview

8.1 Overview

ASC 842-20
05-1 This Subtopic addresses accounting by lessees for leases that have been classified as finance leases or operating leases in accordance with the requirements in Subtopic 842-10. Lessees shall follow the requirements in this Subtopic as well as those in Subtopic 842-10.
15-1 This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic.