{"iri":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseAssumptionsAndJudgmentsValueOfUnderlyingAssetDescription","label":"Lessor, Direct Financing Lease, Assumptions and Judgments, Value of Underlying Asset, Description","definition":"Description of assumptions and judgments used by lessor to determine amount lessor expects to derive from underlying asset at end of direct financing lease term.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseAssumptionsAndJudgmentsValueOfUnderlyingAssetDescription"}