{"iri":"http://fasb.org/us-gaap/2026#DirectFinancingLeaseSellingLoss","label":"Direct Financing Lease, Selling Loss","definition":"Amount of loss recognized at commencement from direct financing lease.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DirectFinancingLeaseSellingLoss"}