{"iri":"http://fasb.org/us-gaap/2026#CapitalLeasesOfLessorContingentRentalsBasisSpreadOnVariableRate","label":"Capital Leases of Lessor, Contingent Rentals, Basis Spread on Variable Rate (Deprecated 2026)","definition":"The percentage points added to the reference rate to compute the variable rate on the lessor's capital lease (sales-type and direct financing leases).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalLeasesOfLessorContingentRentalsBasisSpreadOnVariableRate"}