Search Elements:
- Taxonomy
- us-gaap
- Name
- CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases
- Label
- Capital Leases, Net Investment in Direct Financing and Sales Type Leases
- Period Type
- instant
- Balance Type
- debit
- Type
- xbrli:monetaryItemType
- Definition
- 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.
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