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Leases

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

Leases

14.Leases

The following table presents Devon’s right-of-use assets and lease liabilities as of June 30, 2020 and December 31, 2019.

		June 30, 2020												December 31, 2019
		Finance				Operating				Total				Finance				Operating				Total
Right-of-use assets		$	225			$	6			$	231			$	229			$	14			$	243
Lease liabilities:
Current lease liabilities (1)		$	7			$	4			$	11			$	7			$	10			$	17
Long-term lease liabilities			242				3				245				240				4				244
Total lease liabilities		$	249			$	7			$	256			$	247			$	14			$	261

(1)Current lease liabilities are included in other current liabilities on the consolidated balance sheets.

Devon’s right-of-use operating lease assets are for certain leases related to real estate, drilling rigs and other equipment related to the exploration, development and production of oil and gas. Devon’s right-of-use financing lease assets are related to real estate.

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- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-URI http://asc.fasb.org/topic&trid=2208923

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