{"iri":"http://fasb.org/us-gaap/2026#InterestAndFeeIncomeLoansLeaseFinancing","label":"Interest and Fee Income, Loans, Lease Financing","definition":"Interest and fee income generated by direct lease financing which consists of an institution owning and leasing personal property for the use of its customers at the customers' specific request.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InterestAndFeeIncomeLoansLeaseFinancing"}