Capital Leases, Net Investment in Direct Financing and Sales Type Leases

NameCapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Capital Leases, Net Investment in Direct Financing and Sales Type Leasesen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Capital Leases, Net Investment in Direct Financing and Sales Type Leases, Totalen-UShttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The 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.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteElement is intended to be used in periods before adoption of amendments from Accounting Standards Update 2016-02. Upon effective date of amendments from Accounting Standards Update 2016-02, element will be transitional and intended to be used by entity that has not adopted amendments from Accounting Standards Update 2016-02.http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublishDate2019-01http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceASUhttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameLeaseshttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
Source_ASU_Number2016-02http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/otherTransitionRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/otherTransitionRef
Topic840http://fasb.org/us-gaap/role/ref/otherTransitionRef
SubTopic30http://fasb.org/us-gaap/role/ref/otherTransitionRef
Section50http://fasb.org/us-gaap/role/ref/otherTransitionRef
Paragraph4http://fasb.org/us-gaap/role/ref/otherTransitionRef
Subparagraph(a)http://fasb.org/us-gaap/role/ref/otherTransitionRef
URIhttp://asc.fasb.org/extlink&oid=121568338&loc=d3e45377-112738http://fasb.org/us-gaap/role/ref/otherTransitionRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:ASU201602TransitionAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/Leases