The complete text of FAS 13 and other FASB rules regarding leasing (for both Lessees and Lessors), as amended, is available online at http://asc.fasb.org. Free registration is required for basic access; a subscription offers more flexible use.
Copies of GASB Statement 13 are available from the Governmental Accounting Standards Board at.
Financial Accounting Standards Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116