Index Index

Net Investment in Lease, Accounting Policy Election, Accrued Interest Writeoff Method [Fixed List]

NameNetInvestmentInLeaseAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typeus-types:accruedInterestWriteOffMethodItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Net Investment in Lease, Accounting Policy Election, Accrued Interest Writeoff Method [Fixed List]en-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Indicates method of writeoff for accrued interest on net investment in sales-type and direct financing leases. Acceptable values are "Reversing interest income", "Recognizing credit loss expense", or "Reversing interest income and recognizing credit loss expense".en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
SourceNameImprovements-Financial Instrumentshttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2020http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2019-04http://fasb.org/srt/role/changeNote/changeNote
NewElementtruehttp://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2019-04http://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://www.xbrl.org/2003/role/disclosureRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/disclosureRef
Topic326http://www.xbrl.org/2003/role/disclosureRef
SubTopic20http://www.xbrl.org/2003/role/disclosureRef
Section50http://www.xbrl.org/2003/role/disclosureRef
Paragraph3Dhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://asc.fasb.org/extlink&oid=121599337&loc=SL120267969-210447http://www.xbrl.org/2003/role/disclosureRef
PublisherFASBhttp://www.xbrl.org/2003/role/disclosureRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/disclosureRef
Topic326http://www.xbrl.org/2003/role/disclosureRef
SubTopic20http://www.xbrl.org/2003/role/disclosureRef
Section35http://www.xbrl.org/2003/role/disclosureRef
Paragraph8Ahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://asc.fasb.org/extlink&oid=121648281&loc=SL120267834-210445http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:NetInvestmentInLeaseAccruedInterestWriteoff
parent-childhttp://fasb.org/us-gaap/role/disclosure/CreditLosses

Legal Notice: This demo website displays data, which is publicly available on the Internet. Copyright of all materials is owned by the corresponding data provider. Links to data providers are given for each taxonomy. Data is displayed without any change of lexical information, or identifiers. No part of this website should be considered normative information.

© 2021 by Skynet LLC