Index Index

Direct Financing Lease, Net Investment in Lease, before Allowance for Credit Loss

NameDirectFinancingLeaseNetInvestmentInLease
Namespacehttp://fasb.org/us-gaap/2022
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Direct Financing Lease, Net Investment in Lease, before Allowance for Credit Lossen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Direct Financing Lease, Net Investment in Lease, before Allowance for Credit Loss, Totalen-UShttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
Amount, before allowance for credit loss, of net investment in direct financing lease.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
SourceTaxonomy Implementation Guidehttp://fasb.org/us-gaap/role/tin/resource
SourceNameLeases under Topic 842http://fasb.org/us-gaap/role/tin/resource
pdfURIhttps://www.fasb.org/leases_1http://fasb.org/us-gaap/role/tin/resource
inlineURIhttps://xbrl.fasb.org/ix/?doc=../impdocs/LE_TIG/inline_f2017leasesig.htmhttp://fasb.org/us-gaap/role/tin/resource
NoteElement is intended to be used for each reported period for which amendment from Accounting Standards Update identified in tin-part:Source_ASU_Number is applied.http://fasb.org/us-gaap/role/tin/transition
SourceASUhttp://fasb.org/us-gaap/role/tin/transition
SourceNameLeaseshttp://fasb.org/us-gaap/role/tin/transition
Source_ASU_Number2016-02http://fasb.org/us-gaap/role/tin/transition
SourceNameFinancial Instruments-Credit Losses:Taxonomy Technical Improvement; Improvements-Financial Instruments:Taxonomy Technical Improvementhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2021http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
ModifiedLabelstruehttp://fasb.org/srt/role/changeNote/changeNote
ModifiedDocumentationtruehttp://fasb.org/srt/role/changeNote/changeNote
PreviousDocumentationAmount of net investment in direct financing lease.http://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2019-04http://fasb.org/srt/role/changeNote/changeNote
elementCreationTaxonomyVersion2017http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublisherFASBhttp://www.xbrl.org/2003/role/disclosureRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/disclosureRef
Topic842http://www.xbrl.org/2003/role/disclosureRef
SubTopic30http://www.xbrl.org/2003/role/disclosureRef
Section50http://www.xbrl.org/2003/role/disclosureRef
Paragraph6http://www.xbrl.org/2003/role/disclosureRef
URIhttps://asc.fasb.org/extlink&oid=124258985&loc=SL77919379-209981http://www.xbrl.org/2003/role/disclosureRef
PublisherFASBhttp://www.xbrl.org/2003/role/disclosureRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/disclosureRef
Topic310http://www.xbrl.org/2003/role/disclosureRef
SubTopic10http://www.xbrl.org/2003/role/disclosureRef
Section50http://www.xbrl.org/2003/role/disclosureRef
Paragraph7Ahttp://www.xbrl.org/2003/role/disclosureRef
URIhttps://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524http://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
Section50http://www.xbrl.org/2003/role/disclosureRef
Paragraph14http://www.xbrl.org/2003/role/disclosureRef
URIhttps://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447http://www.xbrl.org/2003/role/disclosureRef
PublisherFASBhttp://www.xbrl.org/2009/role/commonPracticeRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2009/role/commonPracticeRef
Topic326http://www.xbrl.org/2009/role/commonPracticeRef
SubTopic20http://www.xbrl.org/2009/role/commonPracticeRef
Section45http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph1http://www.xbrl.org/2009/role/commonPracticeRef
URIhttps://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446http://www.xbrl.org/2009/role/commonPracticeRef

Related Child Concepts

NameRelation TypeRole
us-gaap:DirectFinancingLeaseNetInvestmentInLeaseNotPastDue
dep-dimensionallyQualifiedConcept-deprecatedConcepthttp://fasb.org/us-gaap/role/deprecated/deprecated
us-gaap:DirectFinancingLeaseNetInvestmentInLeasePastDue
dep-dimensionallyQualifiedConcept-deprecatedConcepthttp://fasb.org/us-gaap/role/deprecated/deprecated

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