{"iri":"http://fasb.org/us-gaap/2026#LeaseIncentiveReceivable","label":"Lease Incentive Receivable (Deprecated 2026)","definition":"This item represents a receivable for an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeaseIncentiveReceivable"}