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.

Account References

Balance: debit

Topic: SubTopic: Section:
840 30 50
Name: NetInvestmentInDirectFinancingAndSalesTypeLeases
Label: Net Investment in Direct Financing and Sales Type Leases
Regulation: Accounting Standards Codification
Prefix: us-gaap
Codification URL: Codification Link (requires FASB account)

Topic: SubTopic: Section:
840 30 50
Name: NetInvestmentInDirectFinancingAndSalesTypeLeases
Label: Net Investment in Direct Financing and Sales Type Leases
Regulation: Accounting Standards Codification
Prefix: us-gaap
Codification URL: Codification Link (requires FASB account)

Topic: SubTopic: Section:
840 30 50
Name: NetInvestmentInDirectFinancingAndSalesTypeLeases
Label: Net Investment in Direct Financing and Sales Type Leases
Regulation: Accounting Standards Codification
Prefix: us-gaap
Codification URL: Codification Link (requires FASB account)


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