{"iri":"http://fasb.org/us-gaap/2026#CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases","label":"Capital Leases, Net Investment in Direct Financing and Sales Type Leases (Deprecated 2026)","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.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases"}