Status of Technical Bulletin No. 86-2

Accounting for an Interest in the Residual Value of a Leased Asset:

  • Acquired by a Third Party or
  • Retained by a Lessor That Sells the Related Minimum Rental Payments

December 1986

Effective Date:
December 17, 1986, for transactions entered into on or after June 18, 1986

No other pronouncements

Affected by:
Paragraph 12 replaced by FAS 125, paragraph 241, and FAS 140, paragraph 356
Issues Discussed by FASB Emerging Issues Task Force (EITF)

Nullifies EITF Issue No. 85-32
Resolves EITF Issue No. 84-25

Interpreted by:
No EITF Issues

Related Issues:
No EITF Issues

Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides