Index Index

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

NameDirectFinancingLeaseNetInvestmentInLeaseAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList
Namespacehttp://fasb.org/us-gaap/2022
Prefixus-gaap
Data typeus-types:accruedInterestWriteOffMethodItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Direct Financing Lease, 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 direct financing lease. 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
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NewElementtruehttp://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2019-04http://fasb.org/srt/role/changeNote/changeNote
elementCreationTaxonomyVersion2020http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
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
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URIhttps://asc.fasb.org/extlink&oid=124255953&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
URIhttps://asc.fasb.org/extlink&oid=124266218&loc=SL120267834-210445http://www.xbrl.org/2003/role/disclosureRef

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