{"iri":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfCapitalLeasesNet","label":"Gain (Loss) on Sale of Capital Leases, Net (Deprecated 2026)","definition":"The net gain (loss) arising from the lessor's transactions involving the sale, transfer, or termination of financing agreements classified as capital leases.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfCapitalLeasesNet"}