{"iri":"http://fasb.org/us-gaap/2026#CapitalLeasesNetInvestmentInDirectFinancingLeasesDeferredIncome","label":"Capital Leases, Net Investment in Direct Financing Leases, Deferred Income (Deprecated 2026)","definition":"The remaining (unamortized) difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property as of the balance sheet date.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalLeasesNetInvestmentInDirectFinancingLeasesDeferredIncome"}