{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfLesseeLeasingArrangementsCapitalLeases","label":"Description of Lessee Leasing Arrangements, Capital Leases (Deprecated 2026)","definition":"A general description of the lessee's leasing arrangements including, but not limited to, the following: a) the basis on which contingent rental payments are determined; (b) the existence and terms of renewal or purchase options and escalation clauses; (c) restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfLesseeLeasingArrangementsCapitalLeases"}