- DefinitionThe lessor's asset under sales type and direct financing leases. The net investment in direct financing and sales-type leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) estimated executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738
+ Details
Name: |
us-gaap_CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |