{"iri":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInLeaseAcquisitionCosts","label":"Increase (Decrease) in Lease Acquisition Costs","definition":"The increase (decrease) in the balance of capitalized lease acquisition costs during the period. The cost usually covers a variety of administrative costs, such as the cost of obtaining a credit report, verifying insurance coverage, lease commission charges, checking the accuracy and completeness of the lease documentation, and entering the lease in data processing and accounting systems.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInLeaseAcquisitionCosts"}