XBRL Account Details for Net Investment in Direct Financing and Sales Type Leases
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XBRL Label: Net Investment in Direct Financing and Sales Type Leases
XBRL Tag Name: NetInvestmentInDirectFinancingAndSalesTypeLeases
The net amount due as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
||Net Investment in Direct Financing and Sales Type Leases
||Accounting Standards Codification
||Codification Link (requires FASB account)