{"iri":"http://fasb.org/us-gaap/2026#DirectFinancingLeaseResidualValueOfLeasedAsset","label":"Direct Financing Lease, Residual Value of Leased Asset","definition":"Amount of residual asset covered by residual value guarantee under direct financing lease. Excludes guarantee considered to be lease payments for lessor.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DirectFinancingLeaseResidualValueOfLeasedAsset"}